|Assembly Actions - Lowercase
Senate Actions - UPPERCASE
|Jul 31, 2013||
|Jul 19, 2013||
delivered to governor
|Jun 21, 2013||
returned to assembly
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
senate Bill S5104Signed By Governor
Authorizes the county of St. Lawrence to impose an additional 1% of sales and compensating use taxes
Archive: Last Bill Status Via A4761 - Signed by Governor
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed by Governor
view actions (11)
Jun 21, 2013 - floor VoteA4761549floor54Aye9Nay0Absent0Excused0Abstained
show floor vote details
Floor Vote: Jun 21, 2013aye (54)
Jun 21, 2013 - Rules committee VoteS5104182committee18Aye2Nay4Aye with Reservations0Absent1Excused0Abstained
- show floor vote details
S5104 - Bill Details
S5104 - Bill Texts
Authorizes the county of St. Lawrence to impose an additional 1% of sales and compensating use taxes.
view sponsor memo
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
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.
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
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.
None to the State.
This act shall take effect immediately.
view full text
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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