S T A T E O F N E W Y O R K
________________________________________________________________________
5104
2013-2014 Regular Sessions
I N S E N A T E
May 10, 2013
___________
Introduced by Sens. RITCHIE, GRIFFO, LITTLE -- read twice and ordered
printed, and when printed to be committed to the Committee on Investi-
gations and Government Operations
AN ACT to amend the tax law, in relation to authorizing the county of
St. Lawrence to impose an additional one percent of sales and compen-
sating use taxes
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subparagraph (i) of the opening paragraph of section 1210
of the tax law is amended by adding a new clause 41 to read as follows:
(41) THE COUNTY OF ST. LAWRENCE IS HEREBY FURTHER AUTHORIZED AND
EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS
IMPOSING SUCH TAXES AT A RATE THAT IS ONE PERCENT ADDITIONAL TO THE
THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY
FOR THE PERIOD BEGINNING DECEMBER FIRST, TWO THOUSAND THIRTEEN AND
ENDING NOVEMBER THIRTIETH, TWO THOUSAND FIFTEEN;
S 2. Subparagraph (iii) of the opening paragraph of section 1210 of
the tax law, as amended by chapter 74 of the laws of 2010, is amended to
read as follows:
(iii) the maximum rate referred to in section twelve hundred twenty-
four of this article shall be calculated without reference to the
following additional rates authorized in subparagraphs (i) and (ii) of
this paragraph: one and one-half percent for the county of Allegany; one
percent for the counties of Rensselaer, Erie, Cattaraugus, Wyoming,
Ulster, Albany, Suffolk, Greene, Orleans, Franklin, Herkimer, Genesee,
Columbia, Schuyler, Chenango, Monroe, Steuben, Chemung, Seneca, Living-
ston, Niagara, Yates, Tioga, Montgomery, Delaware, Wayne, Schoharie,
Putnam, Clinton, ST. LAWRENCE and Onondaga and the cities of Yonkers,
Mount Vernon and New Rochelle; three-quarters of one percent for the
counties of Dutchess, Essex, Lewis, Orange, and Jefferson; one percent
and three-quarters of one percent or one-half of one percent for the
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08819-01-3
S. 5104 2
county of Oneida; three-quarters of one percent and one-half of one
percent for the county of Nassau; one-half of one percent and one-quar-
ter of one percent and one-quarter of one percent for the city of White
Plains; one-half or one percent for the county of Tompkins; three-
eighths of one percent and five-eighths of one percent for the county of
Rockland; one-half of one percent for the counties of Putnam and Sche-
nectady; one-eighth of one percent and three-eighths of one percent for
the county of Ontario; one-half of one percent; one-half of one percent
for the county of Sullivan; and three-quarters of one percent or one-
half of one percent for the county of Chautauqua;
S 3. Subdivision (a) of section 1223 of the tax law, as amended by
chapter 74 of the laws of 2010, is amended to read as follows:
(a) No transaction taxable under sections twelve hundred two through
twelve hundred four of this article shall be taxed pursuant to this
article by any county or by any city located therein, or by both, at an
aggregate rate in excess of the highest rate set forth in the applicable
subdivision of section twelve hundred one of this article or, in the
case of any taxes imposed pursuant to the authority of section twelve
hundred ten or twelve hundred eleven of this article (other than taxes
imposed by the county of Nassau, Erie, Steuben, Cattaraugus, Suffolk,
Oneida, Genesee, Greene, Franklin, Herkimer, Tioga, Orleans, Allegany,
Ulster, Albany, Rensselaer, Tompkins, Wyoming, Columbia, Schuyler, Rock-
land, Chenango, Monroe, Chemung, Seneca, Sullivan, Wayne, Livingston,
Schenectady, Montgomery, Delaware, Clinton, Niagara, Yates, Lewis,
Essex, Dutchess, Schoharie, Putnam, Chautauqua, Orange, Oswego, Ontario,
Jefferson, ST. LAWRENCE or Onondaga and by the county of Cortland and
the city of Cortland and by the county of Broome and the city of Bing-
hamton and by the county of Cayuga and the city of Auburn and by the
county of Otsego and the city of Oneonta and by the county of Madison
and the city of Oneida and by the county of Fulton and the city of
Gloversville or the city of Johnstown as provided in section twelve
hundred ten of this article) at a rate in excess of three percent,
except that, in the city of Yonkers, in the city of Mount Vernon, in the
city of New Rochelle, in the city of Fulton and in the city of Oswego,
the rate may not be in excess of four percent and in the city of White
Plains, the rate may not be in excess of four percent and except that in
the city of Poughkeepsie in the county of Dutchess, if such county with-
draws from the metropolitan commuter transportation district pursuant to
section twelve hundred seventy-nine-b of the public authorities law and
if the revenues from a three-eighths percent rate of such tax imposed by
such county, pursuant to the authority of section twelve hundred ten of
this article, are required by local laws, ordinances or resolutions to
be set aside for mass transportation purposes, the rate may not be in
excess of three and three-eighths percent.
S 4. Section 1224 of the tax law is amended by adding a new subdivi-
sion (ii) to read as follows:
(II) THE COUNTY OF ST. LAWRENCE SHALL HAVE THE SOLE RIGHT TO IMPOSE
THE ADDITIONAL ONE PERCENT RATE OF TAX WHICH SUCH COUNTY IS AUTHORIZED
TO IMPOSE PURSUANT TO THE AUTHORITY OF SECTION TWELVE HUNDRED TEN OF
THIS ARTICLE. SUCH ADDITIONAL RATE OF TAX SHALL BE IN ADDITION TO ANY
OTHER TAX WHICH SUCH COUNTY MAY IMPOSE OR MAY BE IMPOSING PURSUANT TO
THIS ARTICLE OR ANY OTHER LAW AND SUCH ADDITIONAL RATE OF TAX SHALL NOT
BE SUBJECT TO PREEMPTION. THE MAXIMUM THREE PERCENT RATE REFERRED TO IN
THIS SECTION SHALL BE CALCULATED WITHOUT REFERENCE TO THE ADDITIONAL ONE
PERCENT RATE OF TAX WHICH THE COUNTY OF ST. LAWRENCE IS AUTHORIZED AND
S. 5104 3
EMPOWERED TO ADOPT PURSUANT TO SECTION TWELVE HUNDRED TEN OF THIS ARTI-
CLE.
S 5. Notwithstanding any other provision of law to the contrary, if
the county of St. Lawrence enacts or amends a local law, ordinance or
resolution to impose, effective on December 1, 2013, the additional one
percent additional rate of sales and compensating use taxes authorized
by this act, such local law, ordinance or resolution shall take effect
in accordance with the provisions of subdivision (d) of section 1210 of
the tax law, except that the minimum notice requirements to the commis-
sioner of taxation and finance shall be deemed complied with if such
county mails by certified or registered mail, a certified copy of such
local law, ordinance or resolution to such commissioner at his or her
office in Albany on or before November 1, 2013.
S 6. This act shall take effect immediately.