Senate Bill S684

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    684
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                              January 4, 2017
                                ___________
 
 Introduced  by  Sen.  ORTT  --  read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations
 
 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 2015, is REPEALED.
   § 2. Subdivision (v) of section 1224 of the tax law, as added by chap-
 ter 4 of the laws of 2003, is REPEALED.
   § 3. Section 1262-n of the tax law is REPEALED.
   § 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 ing use taxes, is REPEALED.
   § 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,
 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
              

 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD04518-01-7

 S. 684                              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  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;
   §  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.
   § 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.
   § 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.