senate Bill S5146

Signed By Governor
2013-2014 Legislative Session

Extends the authority of the county of Nassau to impose additional sales and compensating use taxes; extends local government assistance programs in Nassau county

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Archive: Last Bill Status Via A8028 - 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 12, 2013 signed chap.136
Jul 02, 2013 delivered to governor
Jun 21, 2013 returned to assembly
passed senate
3rd reading cal.901
substituted for s5146
Jun 21, 2013 substituted by a8028
Jun 04, 2013 advanced to third reading
Jun 03, 2013 2nd report cal.
May 30, 2013 1st report cal.901
May 10, 2013 referred to investigations and government operations

Votes

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May 30, 2013 - Investigations and Government Operations committee Vote

S5146
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)

S5146 - Bill Details

See Assembly Version of this Bill:
A8028
Law Section:
Tax Law
Laws Affected:
Amd §§1210 & 1262-e, Tax L

S5146 - Bill Texts

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Extends the authority of the county of Nassau to impose additional sales and compensating use taxes; extends local government assistance programs in Nassau county.

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BILL NUMBER:S5146

TITLE OF BILL: An act to amend the tax law, in relation to extending
the authority of the county of Nassau to impose additional sales and
compensating use taxes, and extending local government assistance
programs in Nassau county

DESCRIPTION:

This bill amends section 1210 the Tax Law to extend until November 30,
2015 the authorization for Nassau County to impose sales and
compensating use taxes at the current levels and amends section 1262-e
of the Tax Law to extend through 2015, the authorization for Nassau
County to use sales tax revenues to assist towns, cities and villages.

SUMMARY OF PROVISIONS:

Section 1 of the bill amends clause 2 of subparagraph (i) of the
opening paragraph of section 1210 of the tax law to extend until
November 30, 2015 the authorization for Nassau County to impose sales
and compensating use taxes at the current levels.

Section 2 of the bill amends section 1262-e of the tax law to extend
the authorization for Nassau County to establish local government
assistance programs through 2015.

Effective Date. The bill would become effective immediately.

REASONS FOR SUPPORT:

The authorization for Nassau County to impose sales and compensating
use taxes at the current levels presently expires on November 30,
2013. Although Nassau County has significantly improved its financial
management in recent years, it continues to face serious financial
challenges. The County is continuing to address its financial
difficulties on many fronts: cost-cutting, streamlining government
agencies, restructuring debt and other measures of fiscal discipline.
At this point, however, loss of monies flowing from the currently
authorized level of sales and compensating use taxes, would have
severe consequences for the County's financial status. By extending
the authorization until November 30, 2015, this bill would assure that
the County will be able to count on the same level of taxation in its
attempts to regain financial health while continuing to supply
acceptable levels of services to its citizens.

Section 1262-e of the Tax Law requires the County Legislature to fund
a local assistance program for its town and cities with one-third of
the revenues received by the County from the 3/4% sales and
compensating use tax additional to the regular 3% rate authorized by
Tax Law § 1210, Section 1262-e also authorizes the County to enact
local legislation establishing such a program for its villages, funded
from not in excess of 1/6th of the revenues received from the
imposition of the 3/4% sales and compensating use tax remaining after
the towns and cities have received their assistance. Towns, cities and
villages receiving such funding are precluded from claiming any
further funds from sales tax revenues. These jurisdictions depend on
the local government assistance program to, among other things, help


defray the costs of solid waste collection and disposal, maintain
conservation and environmental control programs and minimize real
property taxes.

FISCAL IMPLICATIONS:

None to the State. The continuation of the current sales and
compensating use tax, which is authorized by this bill, generates an
estimated $343 million in 2014 and $355 million in 2015 in essential
revenue for the County. Failure to do so could lead to a loss of over
3,000 jobs, or 40% of the County's workforce, and threaten basic
health and safety services that the County provides to Nassau
residents.

EFFECTIVE DATE:

Immediately

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

                                  5146

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                              May 10, 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 Nassau to impose additional sales and  compensating  use
  taxes,  and  extending  local government assistance programs in Nassau
  county

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

  Section  1.  Clause  2 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 246 of  the  laws  of
2011, is amended to read as follows:
  (2) the county of Nassau 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 percent additional to the  three
percent  rate authorized above in this paragraph for such county for the
period beginning January first, nineteen hundred eighty-six  and  ending
November  thirtieth,  two  thousand  [thirteen]  FIFTEEN, subject to the
limitation set forth in section twelve hundred sixty-two-e of this arti-
cle, and also at a rate which is  one-half  percent  additional  to  the
three percent rate authorized above in this paragraph, and which is also
additional  to  the three-quarters percent rate also authorized above in
this clause for such county, for the period beginning  September  first,
nineteen  hundred ninety-one and ending November thirtieth, two thousand
[thirteen] FIFTEEN;
  S 2. Section 1262-e of the tax law, as amended by chapter 246  of  the
laws of 2011, is amended to read as follows:
  S  1262-e.  Establishment  of  local government assistance programs in
Nassau county. 1. Towns and cities. Notwithstanding any other  provision
of  law  to  the  contrary,  for  the calendar year beginning on January
first, nineteen hundred ninety-eight and continuing through the calendar

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10923-01-3

S. 5146                             2

year beginning on January first, two thousand  [thirteen]  FIFTEEN,  the
county of Nassau shall enact and establish a local government assistance
program for the towns and cities within such county to assist such towns
and  cities to minimize real property taxes; defray the cost and expense
of the treatment, collection, management, disposal,  and  transportation
of  municipal  solid waste, and to comply with the provisions of chapter
two hundred ninety-nine of the laws of  nineteen  hundred  eighty-three;
and  defray  the  cost  of  maintaining  conservation  and environmental
control programs. Such special assistance  program  for  the  towns  and
cities  within  such county and the funding for such program shall equal
one-third of the revenues received by such county from the imposition of
the three-quarters percent sales and use tax during calendar  years  two
thousand  one,  two thousand two, two thousand three, two thousand four,
two thousand five, two thousand six, two thousand  seven,  two  thousand
eight,  two  thousand  nine,  two thousand ten, two thousand eleven, two
thousand twelve [and], two thousand thirteen, TWO THOUSAND FOURTEEN  AND
TWO  THOUSAND  FIFTEEN  additional  to  the  regular  three percent rate
authorized for such county in section twelve hundred ten of  this  arti-
cle.  The  monies  for  such  special local assistance shall be paid and
distributed to the towns and cities on a  per  capita  basis  using  the
population  figures  in  the  latest decennial federal census.  Provided
further, that notwithstanding any other law to the contrary, the  estab-
lishment  of  such special assistance program shall preclude any city or
town within such county from preempting  or  claiming  under  any  other
section  of  this  chapter  the revenues derived from the additional tax
authorized by section twelve  hundred  ten  of  this  article.  Provided
further,  that  any  such  town  or towns may, by resolution of the town
board, apportion all or a  part  of  monies  received  in  such  special
assistance  program  to  an  improvement  district  or  special district
account within such town or towns in order to accomplish the purposes of
this special assistance program.
  2. Villages. Notwithstanding any other provision of law to the contra-
ry, for the calendar year beginning on January first,  nineteen  hundred
ninety-eight and continuing through the calendar year beginning on Janu-
ary  first,  two  thousand  [thirteen] FIFTEEN, the county of Nassau, by
local law, is hereby empowered to enact and establish a local government
assistance program for the villages within such county  to  assist  such
villages to minimize real property taxes; defray the cost and expense of
the  treatment,  collection, management, disposal, and transportation of
municipal solid waste; and defray the cost of  maintaining  conservation
and environmental control programs. The funding of such local assistance
program  for  the  villages within such county may be provided by Nassau
county during any calendar year in which such village  local  assistance
program  is  in  effect  and  shall not exceed one-sixth of the revenues
received from the imposition of the three-quarters percent sales and use
tax that are remaining after the towns and cities  have  received  their
funding  pursuant  to the provisions of subdivision one of this section.
The funding for such village local assistance program shall be paid  and
distributed  to  the villages on a per capita basis using the population
figures in the latest decennial federal census. Provided  further,  that
the  establishment  of  such  village  local  assistance  program  shall
preclude any village within such  county  from  preempting  or  claiming
under  any  other  section of this chapter the revenues derived from the
additional tax authorized by section twelve hundred ten of this article.
  S 3. This act shall take effect immediately.

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