Bill Text: NY A06921 | 2013-2014 | General Assembly | Introduced

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Bill Title: Extends Clinton county's authorization to impose an additional 1% rate of sales and compensating use tax through November 30, 2015.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2013-07-31 - signed chap.214 [A06921 Detail]

Download: New_York-2013-A06921-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         6921
                              2013-2014 Regular Sessions
                                 I N  A S S E M B L Y
                                    April 25, 2013
                                      ___________
       Introduced by M. of A. DUPREY -- read once and referred to the Committee
         on Ways and Means
       AN  ACT  to amend the tax law, in relation to authorizing Clinton county
         to impose an additional 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 36 of subparagraph (i) of the opening paragraph of
    2  section 1210 of the tax law, as amended by chapter 256 of  the  laws  of
    3  2011, is amended to read as follows:
    4    (36)  the county of Clinton 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  December first, two thousand seven, and ending November thir-
    9  tieth, two thousand [thirteen] FIFTEEN;
   10    S 2. Subdivision (cc) of section 1224 of the tax law,  as  amended  by
   11  chapter 256 of the laws of 2011, is amended to read as follows:
   12    (cc)  The  county  of  Clinton shall have the sole right to impose the
   13  additional one percent rate of tax which such county  is  authorized  to
   14  impose  pursuant  to the authority of section twelve hundred ten of this
   15  article. Such additional rate of tax shall be in addition to  any  other
   16  tax  which  such  county  may impose or may be imposing pursuant to this
   17  article or any other law and such additional rate of tax  shall  not  be
   18  subject  to  preemption.  The  maximum three percent rate referred to in
   19  this section shall be calculated without reference to the additional one
   20  percent rate of tax which  the  county  of  Clinton  is  authorized  and
   21  empowered  to adopt pursuant to section twelve hundred ten of this arti-
   22  cle. Net collections from any additional rate of sales and  compensating
   23  use  taxes  which  the  county  may  impose during the period commencing
   24  December first, two thousand eleven, and ending November thirtieth,  two
   25  thousand [thirteen] FIFTEEN, pursuant to the authority of section twelve
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD10137-01-3
       A. 6921                             2
    1  hundred ten of this article shall be used by the county solely for coun-
    2  ty  purposes and shall not be subject to any revenue distribution agree-
    3  ment entered into pursuant  to  the  authority  of  subdivision  (c)  of
    4  section twelve hundred sixty-two of this article.
    5    S 3. This act shall take effect immediately.