Bill Text: NY A06121 | 2011-2012 | General Assembly | Introduced

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Bill Title: Authorizes Niagara county to continue to impose an additional one percent rate of sales and compensating use taxes until November 30, 2013.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2011-03-21 - enacting clause stricken [A06121 Detail]

Download: New_York-2011-A06121-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         6121
                              2011-2012 Regular Sessions
                                 I N  A S S E M B L Y
                                     March 8, 2011
                                      ___________
       Introduced  by M. of A. CERETTO -- read once and referred to the Commit-
         tee on Ways and Means
       AN ACT to amend the tax law, in  relation  to  continuing  to  authorize
         Niagara  county 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 29 of subparagraph (i) of the opening paragraph of
    2  section 1210 of the tax law, as amended by chapter 149 of  the  laws  of
    3  2009, is amended to read as follows:
    4    (29)  the county of Niagara is hereby further authorized and empowered
    5  to adopt and amend local laws, ordinances or resolutions  imposing  such
    6  taxes  at  a  rate  which is one percent additional to the three percent
    7  rate authorized above in this paragraph for such county for  the  period
    8  beginning  March  first, two thousand three, and ending November thirti-
    9  eth, two thousand [eleven] THIRTEEN;
   10    S 2.  Section 1262-n of the tax law, as amended by chapter 149 of  the
   11  laws of 2009, is amended to read as follows:
   12    S  1262-n.  Disposition  of  net  collections  from the additional one
   13  percent rate of sales and  compensating  use  taxes  in  the  county  of
   14  Niagara.    Notwithstanding any contrary provision of law, if the county
   15  of Niagara imposes the additional one percent rate of sales and  compen-
   16  sating  use taxes authorized by section twelve hundred ten of this arti-
   17  cle for all or any portion of the  period  beginning  March  first,  two
   18  thousand  three  and  ending  November  thirtieth, two thousand [eleven]
   19  THIRTEEN, the county shall use all net collections from such  additional
   20  one  percent  rate  to  pay  the county's expenses for Medicaid. The net
   21  collections from the additional one percent  rate  imposed  pursuant  to
   22  this  section shall be deposited in a special fund to be created by such
   23  county separate and apart from any other funds and accounts of the coun-
   24  ty. Any and all remaining  net  collections  from  such  additional  one
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD09895-01-1
       A. 6121                             2
    1  percent tax, after the Medicaid expenses are paid, shall be deposited by
    2  the  county of Niagara in the general fund of such county for any county
    3  purpose.
    4    S 3. This act shall take effect immediately.