senate Bill S5003

Signed By Governor
2013-2014 Legislative Session

Extends until November 30, 2015, the authority of the county of Suffolk to impose an additional 1% sales and compensating use tax

download bill text pdf

Archive: Last Bill Status Via A7180 - Signed by Governor


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

do you support this bill?

Actions

view actions (11)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jul 31, 2013 signed chap.225
Jul 19, 2013 delivered to governor
Jun 21, 2013 returned to assembly
passed senate
3rd reading cal.894
substituted for s5003
Jun 21, 2013 substituted by a7180
Jun 04, 2013 advanced to third reading
Jun 03, 2013 2nd report cal.
May 30, 2013 1st report cal.894
May 03, 2013 referred to investigations and government operations

Votes

view votes

May 30, 2013 - Investigations and Government Operations committee Vote

S5003
7
0
committee
7
Aye
0
Nay
1
Aye with Reservations
0
Absent
1
Excused
0
Abstained
show Investigations and Government Operations committee vote details

Investigations and Government Operations Committee Vote: May 30, 2013

aye wr (1)
excused (1)

S5003 - Bill Details

See Assembly Version of this Bill:
A7180
Law Section:
Tax Law
Laws Affected:
Amd ยงยง1210 & 1262-j, Tax L
Versions Introduced in 2011-2012 Legislative Session:
S4196, A6752

S5003 - Bill Texts

view summary

Extends from November 30, 2013 until November 30, 2015, the expiration of the authority of the county of Suffolk to impose an additional 1% of sales and compensating use taxes.

view sponsor memo
BILL NUMBER:S5003

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

PURPOSE: To reauthorize Suffolk County's additional 1% sales tax for
a two-year period ending on November 30, 2015.

SUMMARY OF PROVISIONS: The bill amends the Tax Law to extend Suffolk
County's authorization to impose an additional 1% sales tax until
November 30, 2015.

JUSTIFICATION: A county must secure state legislative approval each
time it seeks to impose a sales tax rate above 3%. The State grants
that authority to a county for a set period of time, usually one or
two years. A county must then seek reauthorization from the State
legislature if the tax rate is to remain above the 3% limit.

According to Suffolk County, the continuation of the county's
additional 1% sales tax is a critical component of Suffolk County's
daily operations. The importance of extending the 1% cannot be
overstated, Each 1% produces approximately $238,000,000 in revenue.
In 2012, the county's sales tax is projected to represent .55% of the
general fund revenues In addition, Suffolk applies up to 3/8 of the 1%
sales tax applied to police operations. If the county does not receive
this authorization, either property taxes would have to be raised
dramatically or public safety could be jeopardized should the County
need to reduce staff.

Counties are the primary providers of health and human services in New
York State, This role has evolved over the years as New York expanded
and adopted new programs and services, requiring counties to
administer and finance them. Although Suffolk County has made
tremendous progress in managing its share of mandated expenses, the
dramatic growth of these programs over the past several years has
placed an extraordinary strain on the County's budget. Counties have
two basic revenue options: real property taxes or sales tax. Both
revenue sources create problems for residents and businesses.
However, the property tax is by far the least favored among taxpayers.
While real property taxes overall remain significantly higher in
Suffolk County than the rest of the nation, the county has been able
to hold the line on its portion of the property tax. In order to
replace the 1% of revenue generated by the sales tax, 2013 General
Fund property taxes would have to increase from $49 million to $332
million - an increase of 577%

Stated another way, if the 1% was not continued and property taxes
were not increased, the County would be forced to cut the entire $283
million from the discretionary side of the budget. This would equate
to the loss of more than 5,100 jobs, more than 79% of the current
workforce.

LEGISLATIVE HISTORY: New York State last granted authorization for
Suffolk County to renew this component of the sale tax through Chapter
122 of the Laws of 2011.


FISCAL IMPLICATIONS: None to the State

LOCAL FISCAL IMPLICATIONS: Anticipated $283 million in revenue for
Suffolk County.

EFFECTIVE DATE: Immediately.

view full text
download pdf
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  5003

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               May 3, 2013
                               ___________

Introduced  by COMMITTEE ON RULES -- 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 extending the authority of
  the county of Suffolk 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 14 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 122 of  the  laws  of
2011, is amended to read as follows:
  (14)  the county of Suffolk 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  June  first,  two thousand one and ending November thirtieth,
two thousand [thirteen] FIFTEEN;
  S 2. Subdivision (c) of section 1262-j of the tax law, as  amended  by
chapter 122 of the laws of 2011, is amended to read as follows:
  (c)  Notwithstanding  any provision of law to the contrary, of the net
collections received by the  county  of  Suffolk  as  a  result  of  the
increase  of one percent to the tax authorized by section twelve hundred
ten of this article for the period beginning June  first,  two  thousand
one  and  ending  November  thirtieth,  two thousand [thirteen] FIFTEEN,
imposed by local laws or resolutions (by simple majority) by the  county
legislature,  and  signed by the county executive, the county of Suffolk
shall allocate such net collections as follows: no less than  one-eighth
and no more than three-eighths of such net collections received shall be
dedicated  for public safety purposes and the balance shall be deposited
in the general fund of the county of Suffolk.
  S 3. This act shall take effect immediately.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10155-01-3

Comments

Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Comment moderation is generally performed Monday through Friday.

By contributing or voting you agree to the Terms of Participation and verify you are over 13.