senate Bill S3812C

2013-2014 Legislative Session

Authorizes certain counties, cities and school districts to impose up to a four percent rate of sales and compensating use taxes; repealer

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Archive: Last Bill Status - In Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

view actions (19)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 20, 2014 committed to rules
Jun 11, 2014 amended on third reading 3812c
Jun 02, 2014 advanced to third reading
May 29, 2014 2nd report cal.
May 28, 2014 1st report cal.970
Jan 31, 2014 print number 3812b
amend and recommit to investigations and government operations
Jan 08, 2014 referred to investigations and government operations
returned to senate
died in assembly
Jun 21, 2013 referred to ways and means
Jun 20, 2013 delivered to assembly
passed senate
Jun 13, 2013 amend by restoring to original print 3812
May 06, 2013 advanced to third reading
May 01, 2013 2nd report cal.
Apr 30, 2013 1st report cal.483
Feb 21, 2013 referred to investigations and government operations
May 20, 2013 amended on third reading (t) 3812a

Bill Amendments

Original
A
B
C (Active)
Original
A
B
C (Active)

S3812 - Details

See Assembly Version of this Bill:
A7713B
Current Committee:
Law Section:
Tax Law
Laws Affected:
Rpld §1210 op¶ sub¶¶ (i), (ii) & (iii), §1210-E, §1224 subs (d) - (r), (t) - (gg), amd §§1210, 1224 & 1262-s, add §§1262-t, 1262-u, 1262-v & 1265, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S5629B
2009-2010: A10418, S6648A
2013-2014: S3812

S3812 - Summary

Authorizes certain counties and cities to impose up to a four percent rate of sales and compensating use taxes; preserves the authority of certain municipalities to impose such taxes at rates in excess of four percent.

S3812 - Sponsor Memo

S3812 - Bill Text download pdf

                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  3812

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 21, 2013
                               ___________

Introduced  by  Sen.  MARCELLINO  -- read twice and ordered printed, and
  when printed to be committed to the Committee  on  Investigations  and
  Government Operations

AN  ACT  to  amend the tax law, in relation to authorizing certain coun-
  ties, cities and school districts to impose up to a four percent  rate
  of sales and compensating use taxes pursuant to the authority of arti-
  cle  29  of such law and to preserve the authority of certain counties
  and a city to impose such taxes at rates in excess  of  four  percent;
  and to repeal certain provisions of such law relating thereto

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. The opening paragraph of section 1210 of  the  tax  law  is
REPEALED and a new opening paragraph is added to read as follows:
  NOTWITHSTANDING  ANY  OTHER  PROVISION  OF  LAW  TO  THE CONTRARY, BUT
SUBJECT TO THE LIMITATIONS AND EXEMPTIONS IN PART II  OF  THIS  ARTICLE,
ANY  CITY  IN THIS STATE OR COUNTY IN THIS STATE, EXCEPT A COUNTY WHOLLY
WITHIN A CITY, ACTING THROUGH ITS  LOCAL  LEGISLATIVE  BODY,  IS  HEREBY
AUTHORIZED  AND  EMPOWERED  TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR
RESOLUTIONS IMPOSING IN SUCH CITY  OR  COUNTY  THE  TAXES  DESCRIBED  IN
EITHER SUBDIVISION (A) OR (B) OF THIS SECTION, BUT NOT BOTH, AT THE RATE
OF  ONE-HALF, ONE, ONE AND ONE-HALF, TWO, TWO AND ONE-HALF, THREE, THREE
AND ONE-QUARTER, THREE AND ONE-HALF, THREE AND  THREE-QUARTERS  OR  FOUR
PERCENT,  AND,  IF  THE  CITY  OR  COUNTY IMPOSES THE TAXES DESCRIBED IN
SUBDIVISION (A) OF THIS SECTION AT THE RATE OF FOUR PERCENT, ALSO AT THE
ADDITIONAL RATE AUTHORIZED IN SUBDIVISION (K) OF THIS SECTION.  ANY  TAX
IMPOSED PURSUANT TO THE AUTHORITY OF THIS SECTION SHALL BE ADMINISTERED,
COLLECTED  AND  DISTRIBUTED BY THE COMMISSIONER AS PROVIDED IN SUBPART B
OF PART III AND IN PART IV OF THIS ARTICLE.
  S 2. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
amended by chapter 406 of the laws  of  2012,  is  amended  to  read  as
follows:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08852-01-3

S3812A - Details

See Assembly Version of this Bill:
A7713B
Current Committee:
Law Section:
Tax Law
Laws Affected:
Rpld §1210 op¶ sub¶¶ (i), (ii) & (iii), §1210-E, §1224 subs (d) - (r), (t) - (gg), amd §§1210, 1224 & 1262-s, add §§1262-t, 1262-u, 1262-v & 1265, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S5629B
2009-2010: A10418, S6648A
2013-2014: S3812

S3812A - Summary

Authorizes certain counties and cities to impose up to a four percent rate of sales and compensating use taxes; preserves the authority of certain municipalities to impose such taxes at rates in excess of four percent.

S3812A - Sponsor Memo

S3812A - Bill Text download pdf

                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 3812--A
    Cal. No. 483

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 21, 2013
                               ___________

Introduced  by  Sen.  MARCELLINO  -- read twice and ordered printed, and
  when printed to be committed to the Committee  on  Investigations  and
  Government  Operations  --  reported  favorably  from  said committee,
  ordered to first and  second  report,  ordered  to  a  third  reading,
  amended  and  ordered  reprinted,  retaining its place in the order of
  third reading

AN ACT to amend the tax law, in relation to the authority of counties to
  impose sales and compensating use taxes pursuant to the  authority  of
  article  29  of  such law; and to repeal certain provisions of section
  1210 and 1224 and section 1210-E of such law relating thereto

  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 REPEALED and a new subparagraph (i) is added  to  read
as follows:
  (I)  WITH  RESPECT  TO A CITY OF ONE MILLION OR MORE AND THE FOLLOWING
COUNTIES (1) ANY SUCH CITY HAVING A POPULATION OF ONE MILLION OR MORE IS
HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND  AMEND  LOCAL  LAWS,  ORDI-
NANCES  OR RESOLUTIONS IMPOSING SUCH TAXES IN ANY SUCH CITY, AT THE RATE
OF FOUR AND ONE-HALF PERCENT;
  (2) THE FOLLOWING COUNTIES THAT IMPOSE TAXES DESCRIBED IN  SUBDIVISION
(A)  OF THIS SECTION AT THE RATE OF THREE PERCENT AS AUTHORIZED ABOVE IN
THIS PARAGRAPH FOR SUCH  COUNTIES  ARE  HEREBY  FURTHER  AUTHORIZED  AND
EMPOWERED  TO  ADOPT  AND  AMEND  LOCAL LAWS, ORDINANCES, OR RESOLUTIONS
IMPOSING SUCH TAXES DESCRIBED IN SUBDIVISION (A) OF THIS SECTION AT  THE
FOLLOWING  ADDITIONAL  RATES, IN QUARTER PERCENT INCREMENTS, WHICH RATES
ARE ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS  PARA-
GRAPH,  AND,  IN THE CASE OF A COUNTY AUTHORIZED TO IMPOSE MORE THAN ONE
ADDITIONAL RATE, ALSO IN ADDITION TO EACH OTHER, FOR EACH  SUCH  COUNTY,
PROVIDED  THAT (A) THE COUNTY OF ROCKLAND MAY IMPOSE ADDITIONAL RATES OF
FIVE-EIGHTHS PERCENT AND THREE-EIGHTHS PERCENT, IN LIEU OF IMPOSING SUCH

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.

S3812B - Details

See Assembly Version of this Bill:
A7713B
Current Committee:
Law Section:
Tax Law
Laws Affected:
Rpld §1210 op¶ sub¶¶ (i), (ii) & (iii), §1210-E, §1224 subs (d) - (r), (t) - (gg), amd §§1210, 1224 & 1262-s, add §§1262-t, 1262-u, 1262-v & 1265, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S5629B
2009-2010: A10418, S6648A
2013-2014: S3812

S3812B - Summary

Authorizes certain counties and cities to impose up to a four percent rate of sales and compensating use taxes; preserves the authority of certain municipalities to impose such taxes at rates in excess of four percent.

S3812B - Sponsor Memo

S3812B - Bill Text download pdf

                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 3812--B

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 21, 2013
                               ___________

Introduced  by  Sen.  MARCELLINO  -- read twice and ordered printed, and
  when printed to be committed to the Committee  on  Investigations  and
  Government  Operations  --  recommitted  to  the Committee on Investi-
  gations and Government Operations in accordance with  Senate  Rule  6,
  sec.  8  --  committee  discharged, bill amended, ordered reprinted as
  amended and recommitted to said committee

AN ACT to amend the tax law, in relation to the authority of counties to
  impose sales and compensating use taxes pursuant to the  authority  of
  article  29  of  such law; and to repeal certain provisions of section
  1210 and 1224 and section 1210-E of such law relating thereto

  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 REPEALED and a new subparagraph (i) is added  to  read
as follows:
  (I)  WITH  RESPECT  TO A CITY OF ONE MILLION OR MORE AND THE FOLLOWING
COUNTIES (1) ANY SUCH CITY HAVING A POPULATION OF ONE MILLION OR MORE IS
HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND  AMEND  LOCAL  LAWS,  ORDI-
NANCES  OR RESOLUTIONS IMPOSING SUCH TAXES IN ANY SUCH CITY, AT THE RATE
OF FOUR AND ONE-HALF PERCENT;
  (2) THE FOLLOWING COUNTIES THAT IMPOSE TAXES DESCRIBED IN  SUBDIVISION
(A)  OF THIS SECTION AT THE RATE OF THREE PERCENT AS AUTHORIZED ABOVE IN
THIS PARAGRAPH FOR SUCH  COUNTIES  ARE  HEREBY  FURTHER  AUTHORIZED  AND
EMPOWERED  TO  ADOPT  AND  AMEND  LOCAL LAWS, ORDINANCES, OR RESOLUTIONS
IMPOSING SUCH TAXES DESCRIBED IN SUBDIVISION (A) OF THIS SECTION AT  THE
FOLLOWING  ADDITIONAL  RATES, IN QUARTER PERCENT INCREMENTS, WHICH RATES
ARE ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS  PARA-
GRAPH,  AND,  IN THE CASE OF A COUNTY AUTHORIZED TO IMPOSE MORE THAN ONE
ADDITIONAL RATE, ALSO IN ADDITION TO EACH OTHER, FOR EACH  SUCH  COUNTY,
PROVIDED  THAT (A) THE COUNTY OF ROCKLAND MAY IMPOSE ADDITIONAL RATES OF
FIVE-EIGHTHS PERCENT AND THREE-EIGHTHS PERCENT, IN LIEU OF IMPOSING SUCH

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08852-04-4

S3812C (ACTIVE) - Details

See Assembly Version of this Bill:
A7713B
Current Committee:
Law Section:
Tax Law
Laws Affected:
Rpld §1210 op¶ sub¶¶ (i), (ii) & (iii), §1210-E, §1224 subs (d) - (r), (t) - (gg), amd §§1210, 1224 & 1262-s, add §§1262-t, 1262-u, 1262-v & 1265, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S5629B
2009-2010: A10418, S6648A
2013-2014: S3812

S3812C (ACTIVE) - Summary

Authorizes certain counties and cities to impose up to a four percent rate of sales and compensating use taxes; preserves the authority of certain municipalities to impose such taxes at rates in excess of four percent.

S3812C (ACTIVE) - Sponsor Memo

S3812C (ACTIVE) - Bill Text download pdf

                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 3812--C
    Cal. No. 970

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 21, 2013
                               ___________

Introduced  by  Sen.  MARCELLINO  -- read twice and ordered printed, and
  when printed to be committed to the Committee  on  Investigations  and
  Government  Operations  --  recommitted  to  the Committee on Investi-
  gations and Government Operations in accordance with  Senate  Rule  6,
  sec.  8  --  committee  discharged, bill amended, ordered reprinted as
  amended and recommitted to said committee -- reported  favorably  from
  said committee, ordered to first and second report, ordered to a third
  reading,  amended  and  ordered  reprinted, retaining its place in the
  order of third reading

AN ACT to amend the tax law, in relation to the authority of counties to
  impose sales and compensating use taxes pursuant to the  authority  of
  article  29  of  such law; and to repeal certain provisions of section
  1210 and 1224 and section 1210-E of such law relating thereto

  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 REPEALED and a new subparagraph (i) is added  to  read
as follows:
  (I)  WITH  RESPECT  TO A CITY OF ONE MILLION OR MORE AND THE FOLLOWING
COUNTIES (1) ANY SUCH CITY HAVING A POPULATION OF ONE MILLION OR MORE IS
HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND  AMEND  LOCAL  LAWS,  ORDI-
NANCES  OR RESOLUTIONS IMPOSING SUCH TAXES IN ANY SUCH CITY, AT THE RATE
OF FOUR AND ONE-HALF PERCENT;
  (2) THE FOLLOWING COUNTIES THAT IMPOSE TAXES DESCRIBED IN  SUBDIVISION
(A)  OF THIS SECTION AT THE RATE OF THREE PERCENT AS AUTHORIZED ABOVE IN
THIS PARAGRAPH FOR SUCH  COUNTIES  ARE  HEREBY  FURTHER  AUTHORIZED  AND
EMPOWERED  TO  ADOPT  AND  AMEND  LOCAL LAWS, ORDINANCES, OR RESOLUTIONS
IMPOSING SUCH TAXES DESCRIBED IN SUBDIVISION (A) OF THIS SECTION AT  THE
FOLLOWING  ADDITIONAL  RATES, IN QUARTER PERCENT INCREMENTS, WHICH RATES
ARE ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS  PARA-
GRAPH,  AND,  IN THE CASE OF A COUNTY AUTHORIZED TO IMPOSE MORE THAN ONE

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.

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