S T A T E   O F   N E W   Y O R K
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                                 3447--A

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            February 9, 2015
                               ___________

Introduced  by  Sen.  ORTT  --  read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations -- recommitted to the Committee on Investigations  and
  Government  Operations  in  accordance  with  Senate Rule 6, sec. 8 --
  committee discharged, bill amended, ordered reprinted as  amended  and
  recommitted to said committee

AN  ACT  to  amend  the tax law, in relation to medicaid payments by the
  county of Niagara and to repeal certain provisions of the tax law  and
  section  5  of  chapter 4 of the laws of 2003, relating to authorizing
  Niagara county to impose an additional rate of sales and  compensating
  use taxes, relating thereto

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

  Section 1. Clause 29 of subparagraph (i) of the opening  paragraph  of
section  1210  of  the tax law, as amended by chapter 183 of the laws of
2015, is REPEALED.
  S 2. Subdivision (v) of section 1224 of the tax law, as added by chap-
ter 4 of the laws of 2003, is REPEALED.
  S 3. Section 1262-n of the tax law is REPEALED.
  S 4. Section 5 of chapter 4 of the laws of 2003, relating to authoriz-
ing Niagara county to impose an additional rate of sales and  compensat-
ing use taxes, is REPEALED.
  S  5.  Subparagraph  (iii) of the opening paragraph of section 1210 of
the tax law, as separately amended by chapters 67, 213 and  332  of  the
laws of 2015, 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, Hamilton,

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09046-03-6
              

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Herkimer, Jefferson,  Genesee,  Columbia,  Schuyler,  Chenango,  Monroe,
Steuben,  Chemung, Seneca, Livingston, [Niagara,] Yates, Tioga, Montgom-
ery, Delaware, Wayne, Schoharie, Putnam, Clinton, St. Lawrence and Onon-
daga  and the cities of Mount Vernon and New Rochelle; three-quarters of
one percent for the counties of Dutchess, Lewis, and Orange; 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-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 and one-half of one
percent for the county of Sullivan; one  percent  and  one-half  of  one
percent  for  the  city of Yonkers; and three-quarters of one percent or
one-half of one percent for the county of Chautauqua;
  S 6. Subdivision (a) of section 1223 of the  tax  law,  as  separately
amended  by chapters 191 and 217 of the laws of 2013, 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, Hamilton, Herkimer, Tioga, Orleans,
Allegany,  Ulster,  Albany,  Rensselaer,  Tompkins,  Wyoming,  Columbia,
Schuyler,  Rockland, 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  Binghamton  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  7. Notwithstanding any other law, rule or regulation to the contra-
ry, expenses for Medicaid in the county of Niagara shall be borne by New
York state.

S. 3447--A                          3

  S 8. This act shall take effect immediately and shall apply in taxable
years beginning on and after such  date;  provided,  however,  that  the
amendments  made  to  subparagraph  (iii)  of  the  opening paragraph of
section 1210 of the tax law, made by section five of this act, shall not
affect  the  expiration and reversion of such paragraph and shall expire
and revert therewith.