senate Bill S5104

Signed By Governor
2013-2014 Legislative Session

Authorizes the county of St. Lawrence to impose an additional 1% of sales and compensating use taxes

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Archive: Last Bill Status Via A4761 - 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.191
Jul 19, 2013 delivered to governor
Jun 21, 2013 returned to assembly
passed senate
home rule request
3rd reading cal.1650
substituted for s5104
Jun 21, 2013 substituted by a4761
ordered to third reading cal.1650
committee discharged and committed to rules
May 10, 2013 referred to investigations and government operations

Votes

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Co-Sponsors

S5104 - Bill Details

See Assembly Version of this Bill:
A4761
Law Section:
Tax Law
Laws Affected:
Amd ยงยง1210, 1223 & 1224, Tax L
Versions Introduced in 2011-2012 Legislative Session:
A8425A

S5104 - Bill Texts

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Authorizes the county of St. Lawrence to impose an additional 1% of sales and compensating use taxes.

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BILL NUMBER:S5104

TITLE OF BILL: 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 compensating use taxes

PURPOSE:

To authorize St. Lawrence County to impose an additional one percent
rate of sales and compensating use taxes for the period beginning
December 1, 2013 and ending November 30, 2015.

SUMMARY OF PROVISIONS:

Section 1 would add a new clause (41) to subparagraph (i) of the
opening paragraph of section 1210 of the Tax Law, to authorize St
Lawrence County to impose an additional one percent rate of sales and
compensating use taxes for the period commencing December 1, 2013, and
ending November 30, 2015.

Section 2 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 St. Lawrence County's additional one Descent rate would
be excluded from that calculation.

Section 3 would amend subdivision (a) of section 1223 of the Tax Law,
to provide technical changes to sections 1210 or 2011, respectively,
of the Tax Law that reflect the authorization of the St. Lawrence
County to impose an additional one percent rate of sales tax.

Section 4 would add a new subdivision (ii) of section 1224 of the Tax
Law to provide that St. Lawrence County has the sole right to impose
the additional one percent rate of tax.

Section 5 provides that the bill would take effect December 1, 2013,
provided that St. Lawrence County would be authorized to adopt and
amend local laws, ordinances or resolutions to impose the additional
rate of tax authorized by this act on or after it becomes law.

Section 6 provides the effective date, which is immediate.

JUSTIFICATION:

This legislation was submitted at the request of the St. Lawrence
County Legislature in order to relieve its current severe fiscal
stress. A recent report by the State Comptroller found a budget
imbalance despite increasing revenues that has resulted in an
overreliance on reserve fund balance by the County. During a 10-year
review for the period 2001-2011, the Comptroller found that county
revenues increased at a rate faster than the state average. At the
same time, however, spending also increased at a pace (4.6%) that
exceeded the state average (3.3%) (revenue growth for the period was
4.2%).

No level of government has been immune to the effects of the national
recession, but all have had to adjust to the new economic realities by


making difficult decisions and reevaluating their methods of providing
critically needed services and programs in order to better align
spending and revenue. The Comptroller recommended that the county
adopt a long-range plan to restore its fund balance and improve its
overall fiscal outlook.

At the request of the sponsors, the county has proposed such a plan
that holds the line on spending, restores fund balance, reduces the
county's reliance on short-term borrowing to meet recurring budgetary
needs and, importantly, provides sorely needed property tax relief to
county residents, which includes a 14% reduction in the property tax
levy. This plan is premised on the approval of this home rule
legislation, and subsequent adoption of a local law.

LEGISLATIVE HISTORY:

New Bill

FISCAL IMPLICATIONS:

None to the State.

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
________________________________________________________________________

                                  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.

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