Bill Text: NY A02387 | 2015-2016 | General Assembly | Amended

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Bill Title: Authorizes certain counties and cities to impose up to a four percent rate of sales and compensating use taxes; preserves the authority of certain municipalities to impose such taxes at rates in excess of four percent.

Spectrum: Bipartisan Bill

Status: (Introduced - Dead) 2016-06-14 - held for consideration in ways and means [A02387 Detail]

Download: New_York-2015-A02387-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                         2387--A
                               2015-2016 Regular Sessions
                   IN ASSEMBLY
                                    January 16, 2015
                                       ___________
        Introduced  by  M.  of A. GALEF, DUPREY, SCHIMEL, JAFFEE, KOLB, LUPARDO,
          KATZ, RAIA, GUNTHER, GOTTFRIED, BRABENEC,  McLAUGHLIN,  CORWIN,  OAKS,
          BARCLAY,  McDONALD, McKEVITT -- Multi-Sponsored by -- M. of A. CROUCH,
          GIGLIO, GRAF, HAWLEY, MAGEE, McDONOUGH, MONTESANO, PALMESANO,  PAULIN,
          RA,  RIVERA,  SALADINO,  SIMON,  SKARTADOS,  THIELE  --  read once and
          referred to the Committee on Ways and  Means  --  recommitted  to  the
          Committee on Ways and Means in accordance with Assembly Rule 3, sec. 2
          --  committee  discharged,  bill amended, ordered reprinted as amended
          and recommitted to said committee
        AN ACT to amend the tax law, in relation to the authority of counties to
          impose sales and compensating use taxes pursuant to the  authority  of
          article  29  of such law; and to repeal certain provisions of sections
          1210 and 1224 and section 1210-E of such law relating thereto
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section  1.  Subparagraph (i) of the opening paragraph of section 1210
     2  of the tax law is REPEALED and a new subparagraph (i) is added  to  read
     3  as follows:
     4    (i)  with  respect  to a city of one million or more and the following
     5  counties (1) any such city having a population of one million or more is
     6  hereby authorized and empowered to adopt and  amend  local  laws,  ordi-
     7  nances  or resolutions imposing such taxes in any such city, at the rate
     8  of four and one-half percent;
     9    (2) the following counties that impose taxes described in  subdivision
    10  (a)  of this section at the rate of three percent as authorized above in
    11  this paragraph for such  counties  are  hereby  further  authorized  and
    12  empowered  to  adopt  and  amend  local laws, ordinances, or resolutions
    13  imposing such taxes described in subdivision (a) of this section at  the
    14  following  additional  rates, in quarter percent increments, which rates
    15  are additional to the three percent rate authorized above in this  para-
    16  graph,  and,  in the case of a county authorized to impose more than one
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD00143-03-5