Bill Text: NY A05246 | 2019-2020 | General Assembly | Introduced

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Bill Title: Extends the period during which the city of White Plains is authorized to impose an additional sales and compensating use tax to 2021.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Passed) 2019-05-29 - signed chap.33 [A05246 Detail]

Download: New_York-2019-A05246-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          5246
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    February 7, 2019
                                       ___________
        Introduced by M. of A. BUCHWALD, PAULIN -- read once and referred to the
          Committee on Ways and Means
        AN  ACT to amend the tax law, in relation to extending the period during
          which the city of White Plains is authorized to impose  an  additional
          sales and compensating use tax
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. Clause 3 of subparagraph (ii) of the opening  paragraph  of
     2  section  1210  of  the  tax law, as amended by chapter 28 of the laws of
     3  2017, is amended to read as follows:
     4    (3) the  city  of  White  Plains  is  hereby  further  authorized  and
     5  empowered  to  adopt  and  amend  local  laws, ordinances or resolutions
     6  imposing such taxes at a rate which is:  (i)  one-half  of  one  percent
     7  additional  to the three percent rate authorized above in this paragraph
     8  for such city for the period beginning September first, nineteen hundred
     9  ninety-three and ending August  thirty-first,  two  thousand  [nineteen]
    10  twenty-one;  and  (ii) an additional one-quarter of one percent in addi-
    11  tion to the other rates authorized in this paragraph for such  city  for
    12  the  period  beginning March first, two thousand eight and ending August
    13  thirty-first, two thousand [nineteen] twenty-one;  and  (iii)  an  addi-
    14  tional one-quarter of one percent in addition to the other rates author-
    15  ized  in  this  paragraph  for  such  city for the period beginning June
    16  first, two thousand ten and ending  August  thirty-first,  two  thousand
    17  [nineteen] twenty-one;
    18    § 2. Notwithstanding the provisions of subdivision (d) of section 1210
    19  of  the  tax law or any other provision of law, local law, rule or regu-
    20  lation to the contrary, a local law, ordinance or resolution enacted  or
    21  amended  pursuant  to  the authority of this act, imposing an additional
    22  rate of tax in the city of  White  Plains,  shall  become  effective  in
    23  accordance with the provisions of subdivision (d) of section 1210 of the
    24  tax  law, except that the certified copy of such local law, ordinance or
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08803-01-9
        A. 5246                             2
     1  resolution which must be mailed by certified or registered mail  to  the
     2  commissioner  of  taxation  and  finance at the commissioner's office in
     3  Albany must be so mailed at least twenty-one days prior to the  date  on
     4  which such local law, ordinance or resolution is to take effect.
     5    §  3.  The  estimated  revenue  from the additional one-quarter of one
     6  percent rate of tax first authorized by chapter seventy-four of the laws
     7  of two thousand ten to be imposed by the city of White Plains, which  is
     8  expected  to  be received during a fiscal year of such city and which is
     9  included in the annual budget, as finally adopted,  of  such  city,  for
    10  that  fiscal year, shall be paid into the contingency and tax stabiliza-
    11  tion reserve fund of such city as provided by budgetary appropriation of
    12  such city, subject to  all  the  limitations  and  other  provisions  of
    13  section 6-e of the general municipal law.
    14    § 4. This act shall take effect immediately.