A. 8088 2
§ 2. Subdivision e of section 4 and sections 5, 7 and 16 of chapter
272 of the laws of 1991, amending the tax law relating to the method of
disposition of sales and compensating use tax revenue in Westchester
county and enacting the Westchester county spending limitation act, as
amended by a chapter of the laws of 2019, amending the tax law relating
to authorizing the county of Westchester to impose an additional rate of
sales and compensating use tax, as proposed in legislative bills numbers
S. 4940-B and A. 7081, are amended to read as follows:
e. "Spending limitation" means the maximum amount of county spending
established in county fiscal years 1992, 1993, 1994, 1995, 1996, 1997,
1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006, 2007, 2008, 2009,
2010, 2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019[,] AND 2020[,
2021 and 2022].
§ 5. Establishment of annual spending limitation. a. For county fiscal
years 1992, 1993, 1994, 1995, 1996, 1997, 1998, 1999, 2000, 2001, 2002,
2003, 2004, 2005, 2006, 2007, 2008, 2009, 2010, 2011, 2012, 2013, 2014,
2015, 2016, 2017, 2018, 2019[,] AND 2020[, 2021 and 2022] there shall be
in effect an annual spending limitation. The spending limitation shall
be derived from a fixed percentage reflecting the ratio of base year
spending to county personal income. County personal income for such
calculation shall be for the period January 1, 1986 through December 31,
1986. Such percentage shall be applied to county personal income for the
period January 1, 1989 through December 31, 1989, to determine the
spending limitation for county fiscal year 1992; to determine the spend-
ing limitation for county fiscal year 1993, such percentage shall be
applied to county personal income for the period January 1, 1990 through
December 31, 1990; to determine the spending limitation for county
fiscal year 1994, such percentage shall be applied to county personal
income for the period January 1, 1991 through December 31, 1991; to
determine the spending limitation for county fiscal year 1995, such
percentage shall be applied to county personal income for the period
January 1, 1992 through December 31, 1992; to determine the spending
limitation for county fiscal year 1996, such percentage shall be applied
to county personal income for the period January 1, 1993 through Decem-
ber 31, 1993; to determine the spending limitation for county fiscal
year 1997, such percentage shall be applied to county personal income
for the period January 1, 1994 through December 31, 1994; to determine
the spending limitation for county fiscal year 1998, such percentage
shall be applied to county personal income for the period January 1,
1995 through December 31, 1995; to determine the spending limitation for
county fiscal year 1999, such percentage shall be applied to county
personal income for the period January 1, 1996 through December 31,
1996; to determine the spending limitation for county fiscal year 2000,
such percentage shall be applied to county personal income for the peri-
od January 1, 1997 through December 31, 1997; to determine the spending
limitation for county fiscal year 2001, such percentage shall be applied
to county personal income for the period January 1, 1998 through Decem-
ber 31, 1998; to determine the spending limitation for county fiscal
year 2002, such percentage shall be applied to county personal income
for the period January 1, 1999 through December 31, 1999; to determine
the spending limitation for county fiscal year 2003, such percentage
shall be applied to county personal income for the period January 1,
2000 through December 31, 2000; to determine the spending limitation for
county fiscal year 2004, such percentage shall be applied to county
personal income for the period January 1, 2001 through December 31,
2001; to determine the spending limitation for county fiscal year 2005,
A. 8088 3
such percentage shall be applied to county personal income for the peri-
od January 1, 2002 through December 31, 2002; to determine the spending
limitation for county fiscal year 2006, such percentage shall be applied
to county personal income for the period January 1, 2003 through Decem-
ber 31, 2003; to determine the spending limitation for the county fiscal
year 2007, such percentage shall be applied to county personal income
for the period January 1, 2004 through December 31, 2004; to determine
the spending limitation for the county fiscal year 2008, such percentage
shall be applied to county personal income for the period January 1,
2005 through December 31, 2005; to determine the spending limitation for
the county fiscal year 2009, such percentage shall be applied to county
personal income for the period January 1, 2006 through December 31,
2006; to determine the spending limitation for the county fiscal year
2010, such percentage shall be applied to county personal income for the
period January 1, 2007 through December 31, 2007; to determine the
spending limitation for the county fiscal year 2011, such percentage
shall be applied to county personal income for the period January 1,
2008 through December 31, 2008; to determine the spending limitation for
the county fiscal year 2012, such percentage shall be applied to county
personal income for the period January 1, 2009 through December 31,
2009; to determine the spending limitation for the county fiscal year
2013, such percentage shall be applied to county personal income for the
period January 1, 2010 through December 31, 2010; to determine the
spending limitation for the county fiscal year 2014, such percentage
shall be applied to county personal income for the period January 1,
2011 through December 31, 2011; to determine the spending limitation for
the county fiscal year 2015, such percentage shall be applied to county
personal income for the period January 1, 2012 through December 31,
2012; to determine the spending limitation for county fiscal year 2016,
such percentage shall be applied to the county personal income for the
period January 1, 2013 through December 31, 2013; to determine the
spending limitation for the county fiscal year 2017, such percentage
shall be applied to county personal income for the period January 1,
2014 through December 31, 2014; and to determine the spending limitation
for county fiscal year 2018, such percentage shall be applied to the
county personal income for the period January 1, 2015 through December
31, 2015; to determine the spending limitation for the county fiscal
year 2019, such percentage shall be applied to county personal income
for the period January 1, 2016 through December 31, 2016; and to deter-
mine the spending limitation for county fiscal year 2020, such percent-
age shall be applied to the county personal income for the period Janu-
ary 1, 2017 through December 31, 2017[; and to determine the spending
limitation for the county fiscal year 2021, such percentage shall be
applied to county personal income for the period January 1, 2018 through
December 31, 2018; and to determine the spending limitation for the
county fiscal year 2022, such percentage shall be applied to county
personal income for the period January 1, 2019 through December 31,
2019].
b. The spending limitation shall serve as a statutory cap on county
spending to be reflected in the tentative budget as well as the enacted
budget for county fiscal years beginning in 1992.
§ 7. Mandatory tax reduction. In the event that the county spending
subject to the spending limitation exceeds such limitation in the adop-
tive county budget for county fiscal year 1992, 1993, 1994, 1995, 1996,
1997, 1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006, 2007, 2008,
2009, 2010, 2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019[,] OR
A. 8088 4
2020[, 2021 or 2022] then section 1262-b of the tax law shall be
repealed.
§ 16. This act shall take effect immediately, provided, however, that
sections one through seven of this act shall be in full force and effect
until November 30, [2022] 2020.
§ 3. A chapter of the laws of 2019, amending the tax law relating to
authorizing the county of Westchester to impose an additional rate of
sales and compensating use tax, as proposed in legislative bills numbers
S. 4940-B and A. 7081, is amended by adding a new section 6-a to read as
follows:
§ 6-A. NOTWITHSTANDING ANY OTHER PROVISION OF ANY STATE OR LOCAL LAW
TO THE CONTRARY, ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED, ADOPTED
OR AMENDED TO IMPOSE THE SALES AND COMPENSATING USE TAXES AT THE ONE
PERCENT ADDITIONAL RATE OF TAX AUTHORIZED BY THIS ACT FOR THE PERIOD
BEGINNING AUGUST 1, 2019, AND ENDING NOVEMBER 30, 2020, SHALL TAKE
EFFECT ON THAT DATE IN ACCORDANCE WITH THE PROVISIONS OF SUBDIVISION (D)
OF SECTION 1210 OF THE TAX LAW, EXCEPT THAT SUCH ADDITIONAL RATE MAY
TAKE EFFECT ON AUGUST 1, 2019, AND THE MINIMUM NOTICE REQUIREMENTS 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 THE
COMMISSIONER OF TAXATION AND FINANCE AT HIS OR HER OFFICE IN ALBANY NO
LATER THAN JULY 1, 2019.
§ 4. This act shall take effect on the same date and in the same
manner as a chapter of the laws of 2019, amending the tax law relating
to authorizing the county of Westchester to impose an additional rate of
sales and compensating use tax, as proposed in legislative bills numbers
S. 4940-B and A. 7081, takes effect.