senate Bill S4531

Signed By Governor
2013-2014 Legislative Session

Increases from 3/4% to 1%, the rate of additional sales and compensating use taxes the county of Essex is authorized to impose and extends expiration thereof

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Archive: Last Bill Status Via A6548 - 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
Aug 19, 2013 signed chap.325
delivered to governor
Jun 21, 2013 returned to assembly
passed senate
home rule request
3rd reading cal.1644
substituted for s4531
Jun 21, 2013 substituted by a6548
ordered to third reading cal.1644
committee discharged and committed to rules
Apr 08, 2013 referred to investigations and government operations

Votes

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S4531 - Bill Details

See Assembly Version of this Bill:
A6548
Law Section:
Tax Law
Laws Affected:
Amd ยงยง1210 & 1224, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S344B, A150B
2009-2010: A11466A, S8214, S8214A

S4531 - Bill Texts

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Increases from 3/4% to 1%, the rate of additional sales and compensating use taxes the county of Essex is authorized to impose, and extends the authority of such county to impose such additional tax until November 30, 2015.

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BILL NUMBER:S4531

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

PURPOSE: Increases from three-quarters of a percent to one percent,
the rate of additional sales and compensating use taxes the county of
Essex is authorized to impose and extends the expiration thereof.

SUMMARY OF PROVISIONS:

Section one of the bill would amend clause 36 of subparagraph (i) of
the opening paragraph of section 1210 of the tax law, to authorize the
county of Essex to impose an additional one percent of sales and
compensating use taxes for the period commencing December 1, 2013 and
ending November 30, 2015.

Section two of the bill would amend subparagraph (iii) of the opening
paragraph of section 1210 of the tax law, regarding the calculation of
the maximum tax rate for preemption purposes under section 1224 of the
tax law, to provide that Essex Counties additional one percent rate
would be excluded from that calculation.

Section three of the bill would amend subdivision (cc) of section 1224
of the tax law to provide that Essex County has the sole right to
impose the additional one percent rate of tax.

Section four of the bill contains the effective date.

EXISTING LAW: Essex County currently imposes the general three
percent rate of sales and use taxes pursuant to section 1210(a)(1)(i)
of the tax law. In addition to its underlying three percent rate,
Essex County currently imposes an additional three-quarters of one
percent rate for the period beginning on December 1, 2011 and ending
November 30, 2013. Pursuant to section 1224(cc) of the tax law, Essex
County has the sole right to impose its additional tax rate.

JUSTIFICATION: The Essex County Board of Supervisors has requested
introduction of this legislation to allow the county to impose and
additional one quarter of one percent rate of sales tax. Due to the
estimated loss of nearly $4 million in revenue from all sources
including state and federal funds, the county is trying to seek
additional sources of revenue to balance their budget. Essex County's
current three and three-quarters percent is not sufficiently adequate
to offset their increased costs. Essex County intends to direct all
additional income to be derived from the additional one quarter of one
percent to go directly to reduce the real property tax levy.

LEGISLATIVE HISTORY: 2011: S. 344-B Referred to Investigations and
Government Operations; A. 150-B Third Calendar 2010: S. 8214-A
Referred to Rules; A. 11466-A Passed Assembly

FISCAL IMPLICATIONS: None to the State

LOCAL FISCAL IMPLICATIONS: The county estimates that this will
generate approximately $1.6 million in revenue.


EFFECTIVE DATE: This act shall take effect December 1, 2013; provided
that on and after the date this act shall have become a law, Essex
county shall be authorized to adopt and amend local laws, ordinances,
or resolutions to impose the additional rate of tax authorized by this
act to take effect as provided for in this act.

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

    S. 4531                                                  A. 6548

                       2013-2014 Regular Sessions

                      S E N A T E - A S S E M B L Y

                              April 8, 2013
                               ___________

IN  SENATE -- Introduced by Sen. LITTLE -- read twice and ordered print-
  ed, and when printed to be committed  to  the  Committee  on  Investi-
  gations and Government Operations

IN  ASSEMBLY -- Introduced by M. of A. STEC -- read once and referred to
  the Committee on Ways and Means

AN ACT to amend the tax law, in relation to authorizing  the  county  of
  Essex  to  impose  an additional one percent 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 119 of  the  laws  of
2011, is amended to read as follows:
  (36) the county of Essex is hereby further authorized and empowered to
adopt  and  amend  local  laws,  ordinances or resolutions imposing such
taxes at a rate which is [three-quarters of] one percent  additional  to
the three percent rate authorized above in this paragraph for such coun-
ty  for  the period beginning [June] DECEMBER first, two thousand [four]
THIRTEEN,  and  ending  November  thirtieth,  two  thousand   [thirteen]
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, ESSEX,  Greene,  Orleans,  Franklin,  Herkimer,
Genesee, Columbia, Schuyler, Chenango, Monroe, Steuben, Chemung, Seneca,

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01140-01-3

S. 4531                             2                            A. 6548

Livingston, Niagara, Yates, Tioga, Montgomery, Delaware, Wayne, Schohar-
ie, Putnam, Clinton 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  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-quarter  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 Schenectady;
one-eighth of one percent and three-eighths of one percent for the coun-
ty of Ontario; one-half of one percent[;] AND 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 (cc) of section 1224 of the  tax  law,  as  added  by
chapter 139 of the laws of 2004, is amended to read as follows:
  (cc) The county of Essex shall have the sole right to impose the addi-
tional  [three-quarters of] 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
[three-quarters of] one percent rate of tax which the county of Essex is
authorized and empowered to adopt pursuant to section twelve hundred ten
of this article.
  S 4. This act shall take effect December 1, 2013; provided that on and
after  the  date this act shall have become a law, Essex county shall be
authorized to adopt and amend local laws, ordinances, or resolutions  to
impose  the additional rate of tax authorized by this act to take effect
as provided for in this act.

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