NY State Senate Bill 2019-S8062

Senate Bill S8062

2019-2020 Legislative Session

Relates to the imposition of additional rates of sales and compensating use taxes by Erie county

download bill text pdf

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Mar 16, 2020	referred to investigations and government operations

2019-S8062 (ACTIVE) - Details

Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §§1210 & 1262-q, Tax L

2019-S8062 (ACTIVE) - Summary

Relates to the imposition of additional rates of sales and compensating use taxes by Erie county; extends the authorization for such taxes until November 30, 2023.

2019-S8062 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S8062

SPONSOR: KENNEDY
 
TITLE OF BILL:

An act to amend the tax law, in relation to the imposition of additional
rates of sales and compensating use taxes by Erie county

 
PURPOSE: OF THE BILL:  To authorize and extend Erie County's ability
to impose an additional one percent rate and an additional three-quar-
ters of one percent rate of sales and compensating use taxes, for the
period commencing December 1, 2020, and ending November 30, 2023, and to
provide for retention for solely county purposes of all net collections
from the additional three-quarters of one percent rate.

 
SUMMARY OF SPECIFIC PROVISIONS:

Bill section 1 would amend clause 4 of subparagraph (i) of the opening
paragraph of section 1210 of the Tax Law, which authorizes counties and
cities to impose sales and use taxes at specified rates. Clause 4 would
authorize Erie County to impose an additional one percent rate and an

additional three-quarters of one percent rate of such taxes for the
period commencing December 1, 2020, and ending November 30, 2023.
Currently the county is authorized to impose these two additional rates
through November 30, 2020 pursuant to section 1210 of the Tax Law.

Bill section 2 would amend subdivision 2 of Tax Law section 1262-q to
continue to provide that net collections from the additional three-quar-
ters of one percent rate shall be used by the county solely for county
purposes and shall not be subject to any revenue distribution agreement
the county entered into under section 1262(c) of the Tax Law.

Bill section 3 provides that the bill would take effect immediately.

 
JUSTIFICATION:

Erie County has requested authorization to extend its authorization to
impose an additional one percent and three-quarters percent sales and
compensating use tax. The revenue anticipated from this additional tax
will allow the County of Erie to continue to provide services deemed
vital to the community while maintaining a balanced budget.

 
PRIOR LEGISLATIVE HISTORY:

Chapter 61 of the Laws of 2017; Chapter 184 of the Laws of 2015; Chapter
324 of the Laws of 2013.

 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:

None to the State. Failure to extend the additional one percent and
three-quarters percent sales and compensating use tax rate would mean
the annual loss of nearly $278 million in County revenue.

 
EFFECTIVE DATE:
This act shall take effect immediately.

2019-S8062 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8062
 
                             I N  S E N A T E
 
                              March 16, 2020
                                ___________
 
 Introduced  by  Sen. KENNEDY -- 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 the imposition of additional
   rates of sales and compensating use taxes by Erie county
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Clause  4 of subparagraph (i) of the opening paragraph of
 section 1210 of the tax law, as amended by section 1  of  subpart  N  of
 part A of chapter 61 of the laws of 2017, is amended to read as follows:
   (4)  the  county of Erie is hereby further authorized and empowered to
 adopt and amend local laws,  ordinances  or  resolutions  imposing  such
 taxes (i) at a rate which is one percent additional to the three percent
 rate  authorized  above in this paragraph for such county for the period
 beginning January tenth, nineteen hundred eighty-eight and ending Novem-
 ber thirtieth, two thousand [twenty] TWENTY-THREE; and (ii)  at  a  rate
 which  is  three-quarters of one percent additional to the three percent
 rate authorized above in this paragraph, and which is also additional to
 the one percent rate also authorized above in this clause for such coun-
 ty, for the period beginning December first, two  thousand  eleven,  and
 ending November thirtieth, two thousand [twenty] TWENTY-THREE;
   §  2.  Subdivision  2  of section 1262-q of the tax law, as amended by
 section 2 of subpart N of part A of chapter 61 of the laws of  2017,  is
 amended to read as follows:
   (2)  Net collections from the additional three-quarters of one percent
 rate of sales and compensating use taxes which  the  county  may  impose
 during  the  period  commencing December first, two thousand eleven, and
 ending November thirtieth, two thousand [twenty] TWENTY-THREE,  pursuant
 to  the  authority of item (ii) of clause (4) of subparagraph (i) of the
 opening paragraph of section twelve hundred ten of this article shall be
 used by the county solely for county purposes and shall not  be  subject
 to  any  revenue distribution agreement the county entered into pursuant
 to the authority of subdivision (c) of section twelve hundred  sixty-two
 of this part.
   § 3. This act shall take effect immediately.

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD15814-01-0

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