Bill Text: NY A06246 | 2023-2024 | General Assembly | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Extends the county of Westchester's additional one percent rate of sales and compensating use tax until November 30th, 2025.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced) 2023-05-31 - substituted by s6823a [A06246 Detail]
Download: New_York-2023-A06246-Introduced.html
Bill Title: Extends the county of Westchester's additional one percent rate of sales and compensating use tax until November 30th, 2025.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced) 2023-05-31 - substituted by s6823a [A06246 Detail]
Download: New_York-2023-A06246-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 6246 2023-2024 Regular Sessions IN ASSEMBLY April 3, 2023 ___________ Introduced by M. of A. PRETLOW -- read once and referred to the Commit- tee on Ways and Means AN ACT to amend the tax law, in relation to revising the period of authorization for the county of Westchester's additional one percent rate of sales and compensating use tax; and to amend chapter 272 of the laws of 1991, amending the tax law relating to the method of disposition of sales and compensating use tax revenue in Westchester county and enacting the Westchester county spending limitation act, in relation to revising the period of authorization for the county of Westchester's additional one percent rate of 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 42 of subparagraph (i) of the opening paragraph of 2 section 1210 of the tax law, as amended by section 1 of item EEE of 3 subpart C of part XXX of chapter 58 of the laws of 2020, is amended to 4 read as follows: 5 (42) the county of Westchester is hereby further authorized and 6 empowered to adopt and amend local laws, ordinances or resolutions 7 imposing such taxes at a rate that is one percent additional to the 8 three percent rate authorized above in this paragraph for such county 9 for the period beginning August first, two thousand nineteen and ending 10 November thirtieth, two thousand [twenty-three] twenty-six; 11 § 2. Subdivision e of section 4 and sections 5, 7 and 16 of chapter 12 272 of the laws of 1991, amending the tax law relating to the method of 13 disposition of sales and compensating use tax revenue in Westchester 14 county and enacting the Westchester county spending limitation act, as 15 amended by section 2 of item EEE of subpart C of part XXX of chapter 58 16 of the laws of 2020, are amended to read as follows: 17 e. "Spending limitation" means the maximum amount of county spending 18 established in county fiscal years 1992, 1993, 1994, 1995, 1996, 1997, EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD10181-01-3A. 6246 2 1 1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006, 2007, 2008, 2009, 2 2010, 2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019, 2020, 2021, 3 2022 [and], 2023, 2024, 2025 and 2026. 4 § 5. Establishment of annual spending limitation. a. For county fiscal 5 years 1992, 1993, 1994, 1995, 1996, 1997, 1998, 1999, 2000, 2001, 2002, 6 2003, 2004, 2005, 2006, 2007, 2008, 2009, 2010, 2011, 2012, 2013, 2014, 7 2015, 2016, 2017, 2018, 2019, 2020, 2021, 2022 [and], 2023, 2024, 2025 8 and 2026 there shall be in effect an annual spending limitation. The 9 spending limitation shall be derived from a fixed percentage reflecting 10 the ratio of base year spending to county personal income. County 11 personal income for such calculation shall be for the period January 1, 12 1986 through December 31, 1986. Such percentage shall be applied to 13 county personal income for the period January 1, 1989 through December 14 31, 1989, to determine the spending limitation for county fiscal year 15 1992; to determine the spending limitation for county fiscal year 1993, 16 such percentage shall be applied to county personal income for the peri- 17 od January 1, 1990 through December 31, 1990; to determine the spending 18 limitation for county fiscal year 1994, such percentage shall be applied 19 to county personal income for the period January 1, 1991 through Decem- 20 ber 31, 1991; to determine the spending limitation for county fiscal 21 year 1995, such percentage shall be applied to county personal income 22 for the period January 1, 1992 through December 31, 1992; to determine 23 the spending limitation for county fiscal year 1996, such percentage 24 shall be applied to county personal income for the period January 1, 25 1993 through December 31, 1993; to determine the spending limitation for 26 county fiscal year 1997, such percentage shall be applied to county 27 personal income for the period January 1, 1994 through December 31, 28 1994; to determine the spending limitation for county fiscal year 1998, 29 such percentage shall be applied to county personal income for the peri- 30 od January 1, 1995 through December 31, 1995; to determine the spending 31 limitation for county fiscal year 1999, such percentage shall be applied 32 to county personal income for the period January 1, 1996 through Decem- 33 ber 31, 1996; to determine the spending limitation for county fiscal 34 year 2000, such percentage shall be applied to county personal income 35 for the period January 1, 1997 through December 31, 1997; to determine 36 the spending limitation for county fiscal year 2001, such percentage 37 shall be applied to county personal income for the period January 1, 38 1998 through December 31, 1998; to determine the spending limitation for 39 county fiscal year 2002, such percentage shall be applied to county 40 personal income for the period January 1, 1999 through December 31, 41 1999; to determine the spending limitation for county fiscal year 2003, 42 such percentage shall be applied to county personal income for the peri- 43 od January 1, 2000 through December 31, 2000; to determine the spending 44 limitation for county fiscal year 2004, such percentage shall be applied 45 to county personal income for the period January 1, 2001 through Decem- 46 ber 31, 2001; to determine the spending limitation for county fiscal 47 year 2005, such percentage shall be applied to county personal income 48 for the period January 1, 2002 through December 31, 2002; to determine 49 the spending limitation for county fiscal year 2006, such percentage 50 shall be applied to county personal income for the period January 1, 51 2003 through December 31, 2003; to determine the spending limitation for 52 the county fiscal year 2007, such percentage shall be applied to county 53 personal income for the period January 1, 2004 through December 31, 54 2004; to determine the spending limitation for the county fiscal year 55 2008, such percentage shall be applied to county personal income for the 56 period January 1, 2005 through December 31, 2005; to determine theA. 6246 3 1 spending limitation for the county fiscal year 2009, such percentage 2 shall be applied to county personal income for the period January 1, 3 2006 through December 31, 2006; to determine the spending limitation for 4 the county fiscal year 2010, such percentage shall be applied to county 5 personal income for the period January 1, 2007 through December 31, 6 2007; to determine the spending limitation for the county fiscal year 7 2011, such percentage shall be applied to county personal income for the 8 period January 1, 2008 through December 31, 2008; to determine the 9 spending limitation for the county fiscal year 2012, such percentage 10 shall be applied to county personal income for the period January 1, 11 2009 through December 31, 2009; to determine the spending limitation for 12 the county fiscal year 2013, such percentage shall be applied to county 13 personal income for the period January 1, 2010 through December 31, 14 2010; to determine the spending limitation for the county fiscal year 15 2014, such percentage shall be applied to county personal income for the 16 period January 1, 2011 through December 31, 2011; to determine the 17 spending limitation for the county fiscal year 2015, such percentage 18 shall be applied to county personal income for the period January 1, 19 2012 through December 31, 2012; to determine the spending limitation for 20 county fiscal year 2016, such percentage shall be applied to the county 21 personal income for the period January 1, 2013 through December 31, 22 2013; to determine the spending limitation for the county fiscal year 23 2017, such percentage shall be applied to county personal income for the 24 period January 1, 2014 through December 31, 2014; and to determine the 25 spending limitation for county fiscal year 2018, such percentage shall 26 be applied to the county personal income for the period January 1, 2015 27 through December 31, 2015; to determine the spending limitation for the 28 county fiscal year 2019, such percentage shall be applied to county 29 personal income for the period January 1, 2016 through December 31, 30 2016; and to determine the spending limitation for county fiscal year 31 2020, such percentage shall be applied to the county personal income for 32 the period January 1, 2017 through December 31, 2017; and to determine 33 the spending limitation for the county fiscal year 2021, such percentage 34 shall be applied to county personal income for the period January 1, 35 2018 through December 31, 2018; and to determine the spending limitation 36 for the county fiscal year 2022, such percentage shall be applied to 37 county personal income for the period January 1, 2019 through December 38 31, 2019; and to determine the spending limitation for the county fiscal 39 year 2023, such percentage shall be applied to county personal income 40 for the period January 1, 2020 through December 31, 2020; and to deter- 41 mine the spending limitation for the county fiscal year 2024, such 42 percentage shall be applied to county personal income for the period 43 January 1, 2021 through December 31, 2021; and to determine the spending 44 limitation for the county fiscal year 2025, such percentage shall be 45 applied to county personal income for the period January 1, 2022 through 46 December 31, 2022; and to determine the spending limitation for the 47 county fiscal year 2026, such percentage shall be applied to county 48 personal income for the period January 1, 2023 through December 31, 49 2023. 50 b. The spending limitation shall serve as a statutory cap on county 51 spending to be reflected in the tentative budget as well as the enacted 52 budget for county fiscal years beginning in 1992. 53 § 7. Mandatory tax reduction. In the event that the county spending 54 subject to the spending limitation exceeds such limitation in the adop- 55 tive county budget for county fiscal year 1992, 1993, 1994, 1995, 1996, 56 1997, 1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006, 2007, 2008,A. 6246 4 1 2009, 2010, 2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019, 2020, 2 2021, 2022 [or], 2023, 2024, 2025 or 2026 then section 1262-b of the tax 3 law shall be repealed. 4 § 16. This act shall take effect immediately, provided, however, that 5 sections one through seven of this act shall be in full force and effect 6 until November 30, [2023] 2026. 7 § 3. This act shall take effect immediately; provided, however, that 8 the amendments to sections 4, 5 and 7 of chapter 272 of the laws of 1991 9 made by section two of this act shall not affect the expiration of such 10 sections and shall be deemed repealed therewith.
