Bill Text: NY A06688 | 2023-2024 | General Assembly | Introduced

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Bill Title: Extends the authority of the county of Ulster to impose an additional 1 percent sales and compensating use tax by two years.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2023-06-01 - substituted by s6446 [A06688 Detail]

Download: New_York-2023-A06688-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          6688

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                       May 2, 2023
                                       ___________

        Introduced by M. of A. SHRESTHA -- read once and referred to the Commit-
          tee on Ways and Means

        AN ACT to amend the tax law and chapter 200 of the laws of 2002 amending
          the  tax  law  relating  to certain tax rates imposed by the county of
          Ulster, in relation to extending the authority of the county of Ulster
          to impose an additional 1 percent 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  7 of subparagraph (i) of the opening paragraph of
     2  section 1210 of the tax law, as amended by  section  1  of  item  XX  of
     3  subpart  C  of part XXX of chapter 58 of the laws of 2020, is amended to
     4  read as follows:
     5    (7) the county of Ulster is hereby further authorized and empowered to
     6  adopt and amend local laws,  ordinances  or  resolutions  imposing  such
     7  taxes  at  a  rate  which is one percent additional to the three percent
     8  rate authorized above in this paragraph for such county for  the  period
     9  beginning  September first, two thousand two and ending November thirti-
    10  eth, two thousand [twenty-three] twenty-five;
    11    § 2. Section 3 of chapter 200 of the laws of 2002 amending the tax law
    12  relating to certain tax rates  imposed  by  the  county  of  Ulster,  as
    13  amended  by  section 2 of item XX of subpart C of part XXX of chapter 58
    14  of the laws of 2020, is amended to read as follows:
    15    § 3. If, pursuant to the authority of this act, the county  of  Ulster
    16  imposes  sales  and  compensating use taxes at a rate greater than three
    17  percent for all or any portion of the  period  commencing  September  1,
    18  2002,  and  ending  November  30, [2023] 2025, net collections from such
    19  additional rate of tax imposed during such period shall be deemed to be,
    20  and shall be included in,  net  collections  subject  to  such  county's
    21  existing  agreement  with  the city of Kingston entered into pursuant to
    22  subdivision (c) of section 1262 of the tax law and such net  collections
    23  shall be allocated in accordance with such agreement.
    24    § 3. This act shall take effect immediately.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10870-01-3