senate Bill S4462

Signed By Governor
2013-2014 Legislative Session

Extends Clinton county's authorization to impose an additional rate of sales and compensating use tax

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Sponsored By

Archive: Last Bill Status Via A6921 - Signed by Governor


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

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jul 31, 2013 signed chap.214
Jul 19, 2013 delivered to governor
Jun 21, 2013 returned to assembly
passed senate
3rd reading cal.865
substituted for s4462
Jun 21, 2013 substituted by a6921
Jun 04, 2013 advanced to third reading
Jun 03, 2013 2nd report cal.
May 30, 2013 1st report cal.865
Apr 03, 2013 referred to investigations and government operations

Votes

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May 30, 2013 - Investigations and Government Operations committee Vote

S4462
7
0
committee
7
Aye
0
Nay
1
Aye with Reservations
0
Absent
1
Excused
0
Abstained
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Investigations and Government Operations Committee Vote: May 30, 2013

aye wr (1)
excused (1)

S4462 - Bill Details

See Assembly Version of this Bill:
A6921
Law Section:
Tax Law
Laws Affected:
Amd ยงยง1210 & 1224, Tax L

S4462 - Bill Texts

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Extends Clinton county's authorization to impose an additional 1% rate of sales and compensating use tax through November 30, 2015.

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BILL NUMBER:S4462

TITLE OF BILL: An act to amend the tax law, in relation to
authorizing Clinton county to impose an additional rate of sales and
compensating use tax

PURPOSE:

To extend Clinton County's authorization to impose an additional rate
of sales and compensating use tax until November 31, 2015.

SUMMARY OF PROVISIONS:

Section 1 would amend clause 36 of subparagraph (i) of the opening
paragraph of section 1210 of the Tax Law, which authorizes counties
and cities to impose sales and use taxes at specified rates, to
authorize Clinton County to impose an additional 1% rate of such taxes
for the period commencing December 1, 2013, and ending November 30,
2015.

Section 2 would amend Tax Law section 1224(cc), which provides that
Clinton County has the sole right to impose the additional 1% rate of
tax, and that such additional rate is not subject to preemption, to
provide that net collections from the additional 1% rate of tax shall
be used by the county solely for county purposes and shall not be
subject to any revenue distribution agreement under Tax Law section
1262(c).

Section 3 provides that the bill would take effect immediately.

EXISTING LAW:

Currently Clinton county is authorized to charge an additional 1%
sales tax and compensating use tax until November 30, 2013.

JUSTIFICATION:

Clinton County has requested an authorization from the legislature to
impose an additional one percent sales and compensating use tax above
the standard three percent rate for the period beginning December 1,
2013, and ending November 30, 2015. Revenues from the additional tax
will assist Clinton County in providing essential services, while
maintaining a balanced budget.

LEGISLATIVE HISTORY:

New Bill

FISCAL IMPLICATIONS:

None to the State

LOCAL FISCAL IMPLICATIONS:

Approximately $12 million to Clinton County.

EFFECTIVE DATE:


This act shall take effect immediately.

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

                                  4462

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                              April 3, 2013
                               ___________

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

AN ACT to amend the tax law, in relation to authorizing  Clinton  county
  to impose an additional rate of sales and compensating use tax

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

  Section 1. Clause 36 of subparagraph (i) of the opening  paragraph  of
section  1210  of  the tax law, as amended by chapter 256 of the laws of
2011, is amended to read as follows:
  (36) the county of Clinton is hereby further authorized and  empowered
to  adopt  and amend local laws, ordinances or resolutions imposing such
taxes at a rate which 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 seven, and ending November  thir-
tieth, two thousand [thirteen] FIFTEEN;
  S  2.  Subdivision  (cc) of section 1224 of the tax law, as amended by
chapter 256 of the laws of 2011, is amended to read as follows:
  (cc) The county of Clinton 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 Clinton is authorized and
empowered to adopt pursuant to section twelve hundred ten of this  arti-
cle.  Net collections from any additional rate of sales and compensating
use taxes which the county  may  impose  during  the  period  commencing
December  first, two thousand eleven, and ending November thirtieth, two

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10137-01-3

S. 4462                             2

thousand [thirteen] FIFTEEN, pursuant to the authority of section twelve
hundred ten of this article shall be used by the county solely for coun-
ty purposes and shall not be subject to any revenue distribution  agree-
ment  entered  into  pursuant  to  the  authority  of subdivision (c) of
section twelve hundred sixty-two of this article.
  S 3. This act shall take effect immediately.

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