Bill Text: NY A06887 | 2017-2018 | General Assembly | Introduced

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Bill Title: Extends provisions authorizing the county of Livingston to impose an additional one percent sales tax to the three percent rate.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2018-01-03 - referred to ways and means [A06887 Detail]

Download: New_York-2017-A06887-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          6887
                               2017-2018 Regular Sessions
                   IN ASSEMBLY
                                     March 23, 2017
                                       ___________
        Introduced by M. of A. ERRIGO -- read once and referred to the Committee
          on Ways and Means
        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 chapter 199 of  the  laws  of
     3  2015, is amended to read as follows:
     4    (32)  the  county  of  Livingston  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 one percent additional to the
     7  three percent rate authorized above in this paragraph  for  such  county
     8  for  the  period  beginning  June  first, two thousand three, and ending
     9  November thirtieth, two thousand [seventeen] nineteen;
    10    § 2. Section 1262-p of the tax law, as amended by chapter 199  of  the
    11  laws of 2015, is amended to read as follows:
    12    §  1262-p.  Disposition  of  net  collections  from the additional one
    13  percent rate of sales and  compensating  use  taxes  in  the  county  of
    14  Livingston.  Notwithstanding any contrary provision of law, if the coun-
    15  ty  of  Livingston  imposes the additional one percent rate of sales and
    16  compensating use taxes authorized by section twelve hundred ten of  this
    17  article  for  all or any portion of the period beginning June first, two
    18  thousand three and ending November thirtieth, two  thousand  [seventeen]
    19  nineteen,  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
    25  percent tax, after the Medicaid expenses are paid, shall be deposited by
    26  the county of Livingston in the general fund  of  such  county  for  any
    27  county purpose.
    28    § 3. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10764-01-7