Bill Text: NY A03075 | 2023-2024 | General Assembly | Amended

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Bill Title: Extends the authorization of the county of Onondaga to impose an additional rate of sales and compensating use taxes from November 30, 2023 until November 30, 2025.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2023-07-28 - signed chap.210 [A03075 Detail]

Download: New_York-2023-A03075-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         3075--A

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                    February 2, 2023
                                       ___________

        Introduced  by  M.  of  A.  MAGNARELLI  -- read once and referred to the
          Committee on Ways and Means --  committee  discharged,  bill  amended,
          ordered reprinted as amended and recommitted to said committee

        AN  ACT to amend the tax law, in relation to extending the authorization
          of the county of Onondaga to impose an additional rate  of  sales  and
          compensating use taxes

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. Clause 37 of subparagraph (i) of the opening  paragraph  of
     2  section  1210  of  the  tax  law,  as amended by section 1 of item EE of
     3  subpart C of part XXX of chapter 58 of the laws of 2020, is  amended  to
     4  read as follows:
     5    (37) the county of Onondaga is hereby further authorized and empowered
     6  to  adopt  and amend local laws, ordinances or resolutions imposing such
     7  taxes at a rate that is one percent additional to the three percent rate
     8  authorized above in this paragraph for such county for the period begin-
     9  ning September first, two thousand four, and ending November  thirtieth,
    10  two thousand [twenty-three] twenty-five;
    11    §  2.  Notwithstanding  any contrary provision of law, net collections
    12  from the additional one percent rate of sales and compensating use taxes
    13  which may be imposed  by  the  county  of  Onondaga  during  the  period
    14  commencing  December  1,  2023 and ending November 30, 2024, pursuant to
    15  the authority of section 1210 of the tax law, shall not  be  subject  to
    16  any revenue distribution agreement entered into under subdivision (c) of
    17  section  1262  of the tax law, but shall be allocated and distributed or
    18  paid, at least quarterly, as follows: (i) 1.58% to the county of Ononda-
    19  ga for any county purpose; (ii) 97.79% to  the  city  of  Syracuse;  and
    20  (iii) .63% to the school districts in accordance with subdivision (a) of
    21  section 1262 of the tax law.
    22    §  3.  Notwithstanding  any contrary provision of law, net collections
    23  from the additional one percent rate of sales and compensating use taxes

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD00911-02-3
        A. 3075--A                          2

     1  which may be imposed  by  the  county  of  Onondaga  during  the  period
     2  commencing  December  1,  2024 and ending November 30, 2025, pursuant to
     3  the authority of section 1210 of the tax law, shall not  be  subject  to
     4  any revenue distribution agreement entered into under subdivision (c) of
     5  section  1262  of the tax law, but shall be allocated and distributed or
     6  paid, at least quarterly, as follows: (i) 1.58% to the county of Ononda-
     7  ga for any county purpose; (ii) 97.79% to  the  city  of  Syracuse;  and
     8  (iii) .63% to the school districts in accordance with subdivision (a) of
     9  section 1262 of the tax law.
    10    § 4. This act shall take effect immediately.