Bill Text: NY A05768 | 2023-2024 | General Assembly | Amended

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Bill Title: Authorizes the county of Livingston to impose an additional one percent sales tax.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2023-06-06 - substituted by s5119a [A05768 Detail]

Download: New_York-2023-A05768-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         5768--A

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                     March 23, 2023
                                       ___________

        Introduced by M. of A. BYRNES -- 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   authorizing   the   county
          of Livingston to impose an additional one percent sales tax

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

     1    Section 1. Clause 32 of subparagraph (i) of the opening  paragraph  of
     2  section  1210  of  the  tax  law,  as  amended by section 1 of item X of
     3  subpart C of part XXX of chapter 58 of the laws of 2020, is  amended  to
     4  read as follows:
     5    (32)  the  county  of  Livingston  is  hereby  further  authorized and
     6  empowered to adopt and  amend  local  laws,  ordinances  or  resolutions
     7  imposing  such  taxes  at  a rate which is one percent additional to the
     8  three percent rate authorized above in this paragraph  for  such  county
     9  for  the  period  beginning  June  first, two thousand three, and ending
    10  November thirtieth, two thousand [twenty-three] twenty-five;
    11    § 2. Section 1262-p of the tax law, as amended by section 2 of item  X
    12  of  subpart C of part XXX of chapter 58 of the laws of 2020, is  amended
    13  to read  as follows:
    14    § 1262-p. Disposition of  net  collections  from  the  additional  one
    15  percent  rate  of  sales  and  compensating  use  taxes in the county of
    16  Livingston.  Notwithstanding any contrary provision of law, if the coun-
    17  ty of Livingston imposes the additional one percent rate  of  sales  and
    18  compensating  use taxes authorized by section twelve hundred ten of this
    19  article for all or any portion of the period beginning June  first,  two
    20  thousand  three  and  ending  November  thirtieth, two thousand [twenty-
    21  three] twenty-five, the county shall use all net collections  from  such
    22  additional  one  percent rate to pay the county's expenses for Medicaid.
    23  The net collections from the additional one percent rate imposed  pursu-
    24  ant  to  this section shall be deposited in a special fund to be created

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD09721-03-3
        A. 5768--A                          2

     1  by such county separate and apart from any other funds and  accounts  of
     2  the  county.  Any and all remaining net collections from such additional
     3  one percent tax, after the Medicaid expenses are paid, shall be deposit-
     4  ed  by  the  county of Livingston in the general fund of such county for
     5  any county purpose.
     6    § 3. This act shall take effect immediately.