Bill Text: NY A07236 | 2015-2016 | General Assembly | Introduced
Bill Title: Exempts commercial fuel cell systems and electricity provided by such sources from sales tax imposed by article 28 of the tax law and omits such exemption from the taxes imposed pursuant to the authority of article 29 of the tax law.
Spectrum: Partisan Bill (Democrat 3-0)
Status: (Introduced - Dead) 2015-06-09 - substituted by s4753a [A07236 Detail]
Download: New_York-2015-A07236-Introduced.html
S T A T E O F N E W Y O R K ________________________________________________________________________ 7236 2015-2016 Regular Sessions I N A S S E M B L Y April 29, 2015 ___________ Introduced by M. of A. SIMOTAS -- read once and referred to the Commit- tee on Ways and Means AN ACT to amend the tax law, in relation to exempting commercial fuel cell systems and electricity provided by such sources from the sales tax imposed by article 28 of the tax law and omitting such exemption from the taxes imposed pursuant to the authority of article 29 of the tax law, unless a locality elects otherwise; and to repeal subdivi- sions (n) and (p) of section 1210 of such law relating to tax exemptions imposed by resolution in cities having a population of one million or more persons THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: 1 Section 1. Section 1115 of the tax law is amended by adding a new 2 subdivision (kk) to read as follows: 3 (KK) THE FOLLOWING SHALL BE EXEMPT FROM TAX UNDER THIS ARTICLE: (1) 4 RECEIPTS FROM THE RETAIL SALE OF, AND CONSIDERATION GIVEN OR CONTRACTED 5 TO BE GIVEN FOR, OR FOR THE USE OF, COMMERCIAL FUEL CELL SYSTEMS EQUIP- 6 MENT AND THE SERVICE OF INSTALLING SUCH SYSTEMS. FOR THE PURPOSES OF 7 THIS SUBDIVISION, "FUEL CELL ELECTRICITY GENERATING SYSTEMS EQUIPMENT" 8 SHALL MEAN AN ARRANGEMENT OR COMBINATION OF COMPONENTS INSTALLED UPON 9 NON-RESIDENTIAL PREMISES THAT UTILIZE SOLID OXIDE, MOLTEN CARBONATE, 10 PROTON EXCHANGE MEMBRANE OR PHOSPHORIC ACID FUEL CELL THAT IS MANUFAC- 11 TURED, INSTALLED AND OPERATED IN ACCORDANCE WITH APPLICABLE GOVERNMENT 12 AND INDUSTRY STANDARDS. SUCH ARRANGEMENT OR COMPONENTS SHALL NOT INCLUDE 13 EQUIPMENT THAT IS PART OF A NON-FUEL CELL ENERGY SYSTEM. 14 (2) RECEIPTS FROM THE SALE OF ELECTRICITY BY A PERSON PRIMARILY 15 ENGAGED IN THE SALE OF FUEL CELL SYSTEM EQUIPMENT AND/OR ELECTRICITY 16 GENERATED BY SUCH EQUIPMENT PURSUANT TO A WRITTEN AGREEMENT UNDER WHICH 17 THE ELECTRICITY IS GENERATED BY COMMERCIAL FUEL CELL SYSTEM EQUIPMENT 18 THAT IS: (A) OWNED BY A PERSON OTHER THAN THE PURCHASER OF SUCH ELEC- 19 TRICITY; (B) INSTALLED ON THE NON-RESIDENTIAL PREMISES OF THE PURCHASER EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD10464-03-5 A. 7236 2 1 OF SUCH ELECTRICITY; AND (C) USED TO PROVIDE HEATING, COOLING, HOT WATER 2 OR ELECTRICITY TO SUCH PREMISES. 3 S 2. Paragraphs 1 and 4 of subdivision (a) of section 1210 of the tax 4 law, paragraph 1 as amended by chapter 13 of the laws of 2013, and para- 5 graph 4 as amended by chapter 200 of the laws of 2009, are amended to 6 read as follows: 7 (1) Either, all of the taxes described in article twenty-eight of this 8 chapter, at the same uniform rate, as to which taxes all provisions of 9 the local laws, ordinances or resolutions imposing such taxes shall be 10 identical, except as to rate and except as otherwise provided, with the 11 corresponding provisions in such article twenty-eight, including the 12 definition and exemption provisions of such article, so far as the 13 provisions of such article twenty-eight can be made applicable to the 14 taxes imposed by such city or county and with such limitations and 15 special provisions as are set forth in this article. The taxes author- 16 ized under this subdivision may not be imposed by a city or county 17 unless the local law, ordinance or resolution imposes such taxes so as 18 to include all portions and all types of receipts, charges or rents, 19 subject to state tax under sections eleven hundred five and eleven 20 hundred ten of this chapter, except as otherwise provided. (i) Any local 21 law, ordinance or resolution enacted by any city of less than one 22 million or by any county or school district, imposing the taxes author- 23 ized by this subdivision, shall, notwithstanding any provision of law to 24 the contrary, exclude from the operation of such local taxes all sales 25 of tangible personal property for use or consumption directly and 26 predominantly in the production of tangible personal property, gas, 27 electricity, refrigeration or steam, for sale, by manufacturing, proc- 28 essing, generating, assembly, refining, mining or extracting; and all 29 sales of tangible personal property for use or consumption predominantly 30 either in the production of tangible personal property, for sale, by 31 farming or in a commercial horse boarding operation, or in both; and, 32 unless such city, county or school district elects otherwise, shall omit 33 the provision for credit or refund contained in clause six of subdivi- 34 sion (a) or subdivision (d) of section eleven hundred nineteen of this 35 chapter. (ii) Any local law, ordinance or resolution enacted by any 36 city, county or school district, imposing the taxes authorized by this 37 subdivision, shall omit the residential solar energy systems equipment 38 exemption provided for in subdivision (ee), the commercial solar energy 39 systems equipment exemption provided for in subdivision (ii), THE 40 COMMERCIAL FUEL CELL SYSTEMS EQUIPMENT AND ELECTRICITY EXEMPTION 41 PROVIDED FOR IN SUBDIVISION (KK) and the clothing and footwear exemption 42 provided for in paragraph thirty of subdivision (a) of section eleven 43 hundred fifteen of this chapter, unless such city, county or school 44 district elects otherwise as to [either] such residential solar energy 45 systems equipment exemption, such commercial solar energy systems equip- 46 ment exemption, COMMERCIAL FUEL CELL SYSTEMS EQUIPMENT AND ELECTRICITY 47 EXEMPTION or such clothing and footwear exemption. 48 (4) Notwithstanding any other provision of law to the contrary, any 49 local law enacted by any city of one million or more that imposes the 50 taxes authorized by this subdivision (i) may omit the exception provided 51 in subparagraph (ii) of paragraph three of subdivision (c) of section 52 eleven hundred five of this chapter for receipts from laundering, dry- 53 cleaning, tailoring, weaving, pressing, shoe repairing and shoe shining; 54 (ii) may impose the tax described in paragraph six of subdivision (c) of 55 section eleven hundred five of this chapter at a rate in addition to the 56 rate prescribed by this section not to exceed two percent in multiples A. 7236 3 1 of one-half of one percent; (iii) shall provide that the tax described 2 in paragraph six of subdivision (c) of section eleven hundred five of 3 this chapter does not apply to facilities owned and operated by the city 4 or an agency or instrumentality of the city or a public corporation the 5 majority of whose members are appointed by the chief executive officer 6 of the city or the legislative body of the city or both of them; (iv) 7 shall not include any tax on receipts from, or the use of, the services 8 described in paragraph seven of subdivision (c) of section eleven 9 hundred five of this chapter; (v) shall provide that, for purposes of 10 the tax described in subdivision (e) of section eleven hundred five of 11 this chapter, "permanent resident" means any occupant of any room or 12 rooms in a hotel for at least one hundred eighty consecutive days with 13 regard to the period of such occupancy; (vi) may omit the exception 14 provided in paragraph one of subdivision (f) of section eleven hundred 15 five of this chapter for charges to a patron for admission to, or use 16 of, facilities for sporting activities in which the patron is to be a 17 participant, such as bowling alleys and swimming pools; (vii) may 18 provide the clothing and footwear exemption in paragraph thirty of 19 subdivision (a) of section eleven hundred fifteen of this chapter, and, 20 notwithstanding any provision of subdivision (d) of this section to the 21 contrary, any local law providing for such exemption or repealing such 22 exemption, may go into effect on any one of the following dates: March 23 first, June first, September first or December first; (viii) shall omit 24 the exemption provided in paragraph forty-one of subdivision (a) of 25 section eleven hundred fifteen of this chapter; (ix) shall omit the 26 exemption provided in subdivision (c) of section eleven hundred fifteen 27 of this chapter insofar as it applies to fuel, gas, electricity, refrig- 28 eration and steam, and gas, electric, refrigeration and steam service of 29 whatever nature for use or consumption directly and exclusively in the 30 production of gas, electricity, refrigeration or steam; (x) shall omit, 31 unless such city elects otherwise, the provision for refund or credit 32 contained in clause six of subdivision (a) or in subdivision (d) of 33 section eleven hundred nineteen of this chapter; [and] (xi) shall 34 provide that section eleven hundred five-C of this chapter does not 35 apply to such taxes, and shall tax receipts from every sale, other than 36 sales for resale, of gas service or electric service of whatever nature, 37 including the transportation, transmission or distribution of gas or 38 electricity, even if sold separately, at the rate set forth in clause 39 one of subparagraph (i) of the opening paragraph of this section; (XII) 40 SHALL OMIT, UNLESS SUCH CITY ELECTS OTHERWISE, THE EXEMPTION FOR COMMER- 41 CIAL FUEL CELL SYSTEMS EQUIPMENT AND ELECTRICITY PROVIDED IN SUBDIVISION 42 (KK) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER. ANY REFERENCE 43 IN THIS CHAPTER OR IN ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED 44 PURSUANT TO THE AUTHORITY OF THIS ARTICLE TO FORMER SUBDIVISIONS (N) OR 45 (P) OF THIS SECTION SHALL BE DEEMED TO BE A REFERENCE TO CLAUSE (XII) OF 46 THIS PARAGRAPH, RESPECTIVELY, AND ANY SUCH LOCAL LAW, ORDINANCE OR 47 RESOLUTION THAT PROVIDES THE EXEMPTIONS PROVIDED IN SUCH FORMER SUBDIVI- 48 SIONS (N) AND/OR (P) SHALL BE DEEMED INSTEAD TO PROVIDE THE EXEMPTIONS 49 PROVIDED IN CLAUSE (XII) OF THIS PARAGRAPH. 50 S 2-a. Paragraphs 1 and 4 of subdivision (a) of section 1210 of the 51 tax law, as amended by section 3 of part Z of chapter 59 of the laws of 52 2015, is amended to read as follows: 53 (1) Either, all of the taxes described in article twenty-eight of this 54 chapter, at the same uniform rate, as to which taxes all provisions of 55 the local laws, ordinances or resolutions imposing such taxes shall be 56 identical, except as to rate and except as otherwise provided, with the A. 7236 4 1 corresponding provisions in such article twenty-eight, including the 2 definition and exemption provisions of such article, so far as the 3 provisions of such article twenty-eight can be made applicable to the 4 taxes imposed by such city or county and with such limitations and 5 special provisions as are set forth in this article. The taxes author- 6 ized under this subdivision may not be imposed by a city or county 7 unless the local law, ordinance or resolution imposes such taxes so as 8 to include all portions and all types of receipts, charges or rents, 9 subject to state tax under sections eleven hundred five and eleven 10 hundred ten of this chapter, except as otherwise provided. (i) Any local 11 law, ordinance or resolution enacted by any city of less than one 12 million or by any county or school district, imposing the taxes author- 13 ized by this subdivision, shall, notwithstanding any provision of law to 14 the contrary, exclude from the operation of such local taxes all sales 15 of tangible personal property for use or consumption directly and 16 predominantly in the production of tangible personal property, gas, 17 electricity, refrigeration or steam, for sale, by manufacturing, proc- 18 essing, generating, assembly, refining, mining or extracting; and all 19 sales of tangible personal property for use or consumption predominantly 20 either in the production of tangible personal property, for sale, by 21 farming or in a commercial horse boarding operation, or in both; and, 22 unless such city, county or school district elects otherwise, shall omit 23 the provision for credit or refund contained in clause six of subdivi- 24 sion (a) or subdivision (d) of section eleven hundred nineteen of this 25 chapter. (ii) Any local law, ordinance or resolution enacted by any 26 city, county or school district, imposing the taxes authorized by this 27 subdivision, shall omit the residential solar energy systems equipment 28 and electricity exemption provided for in subdivision (ee), the commer- 29 cial solar energy systems equipment and electricity exemption provided 30 for in subdivision (ii), THE COMMERCIAL FUEL CELL SYSTEMS EQUIPMENT AND 31 ELECTRICITY EXEMPTION PROVIDED FOR IN SUBDIVISION (KK) and the clothing 32 and footwear exemption provided for in paragraph thirty of subdivision 33 (a) of section eleven hundred fifteen of this chapter, unless such city, 34 county or school district elects otherwise as to [either] such residen- 35 tial solar energy systems equipment and electricity exemption, such 36 commercial solar energy systems equipment and electricity exemption, 37 COMMERCIAL FUEL CELL SYSTEMS EQUIPMENT AND ELECTRICITY EXEMPTION or such 38 clothing and footwear exemption. 39 (4) Notwithstanding any other provision of law to the contrary, any 40 local law enacted by any city of one million or more that imposes the 41 taxes authorized by this subdivision (i) may omit the exception provided 42 in subparagraph (ii) of paragraph three of subdivision (c) of section 43 eleven hundred five of this chapter for receipts from laundering, dry- 44 cleaning, tailoring, weaving, pressing, shoe repairing and shoe shining; 45 (ii) may impose the tax described in paragraph six of subdivision (c) of 46 section eleven hundred five of this chapter at a rate in addition to the 47 rate prescribed by this section not to exceed two percent in multiples 48 of one-half of one percent; (iii) shall provide that the tax described 49 in paragraph six of subdivision (c) of section eleven hundred five of 50 this chapter does not apply to facilities owned and operated by the city 51 or an agency or instrumentality of the city or a public corporation the 52 majority of whose members are appointed by the chief executive officer 53 of the city or the legislative body of the city or both of them; (iv) 54 shall not include any tax on receipts from, or the use of, the services 55 described in paragraph seven of subdivision (c) of section eleven 56 hundred five of this chapter; (v) shall provide that, for purposes of A. 7236 5 1 the tax described in subdivision (e) of section eleven hundred five of 2 this chapter, "permanent resident" means any occupant of any room or 3 rooms in a hotel for at least one hundred eighty consecutive days with 4 regard to the period of such occupancy; (vi) may omit the exception 5 provided in paragraph one of subdivision (f) of section eleven hundred 6 five of this chapter for charges to a patron for admission to, or use 7 of, facilities for sporting activities in which the patron is to be a 8 participant, such as bowling alleys and swimming pools; (vii) may 9 provide the clothing and footwear exemption in paragraph thirty of 10 subdivision (a) of section eleven hundred fifteen of this chapter, and, 11 notwithstanding any provision of subdivision (d) of this section to the 12 contrary, any local law providing for such exemption or repealing such 13 exemption, may go into effect on any one of the following dates: March 14 first, June first, September first or December first; (viii) shall omit 15 the exemption provided in paragraph forty-one of subdivision (a) of 16 section eleven hundred fifteen of this chapter; (ix) shall omit the 17 exemption provided in subdivision (c) of section eleven hundred fifteen 18 of this chapter insofar as it applies to fuel, gas, electricity, refrig- 19 eration and steam, and gas, electric, refrigeration and steam service of 20 whatever nature for use or consumption directly and exclusively in the 21 production of gas, electricity, refrigeration or steam; (x) shall omit, 22 unless such city elects otherwise, the provision for refund or credit 23 contained in clause six of subdivision (a) or in subdivision (d) of 24 section eleven hundred nineteen of this chapter; (xi) shall provide that 25 section eleven hundred five-C of this chapter does not apply to such 26 taxes, and shall tax receipts from every sale, other than sales for 27 resale, of gas service or electric service of whatever nature, including 28 the transportation, transmission or distribution of gas or electricity, 29 even if sold separately, at the rate set forth in clause one of subpara- 30 graph (i) of the opening paragraph of this section; (xii) shall omit, 31 unless such city elects otherwise, the exemption for residential solar 32 energy systems equipment and electricity provided in subdivision (ee) of 33 section eleven hundred fifteen of this chapter; [and] (xiii) shall omit, 34 unless such city elects otherwise, the exemption for commercial solar 35 energy systems equipment and electricity provided in subdivision (ii) of 36 section eleven hundred fifteen of this chapter; AND (XIV) SHALL OMIT, 37 UNLESS SUCH CITY ELECTS OTHERWISE, THE EXEMPTION FOR COMMERCIAL FUEL 38 CELL SYSTEMS EQUIPMENT AND ELECTRICITY PROVIDED IN SUBDIVISION (KK) OF 39 SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER. Any reference in this 40 chapter or in any local law, ordinance or resolution enacted pursuant to 41 the authority of this article to former subdivisions (n) or (p) of this 42 section shall be deemed to be a reference to clauses (xii) [or], (xiii) 43 OR (XIV) of this paragraph, respectively, and any such local law, ordi- 44 nance or resolution that provides the exemptions provided in such former 45 subdivisions (n) and/or (p) shall be deemed instead to provide the 46 exemptions provided in clauses (xii) [and/or], (xiii) AND/OR (XIV) of 47 this paragraph. 48 S 3. Paragraph 1 of subdivision (b) of section 1210 of the tax law, 49 paragraph 1 as amended by section 36 of part S-1 of chapter 57 of the 50 laws of 2009, is amended to read as follows: 51 (1) Or, one or more of the taxes described in subdivisions (b), (d), 52 (e) and (f) of section eleven hundred five of this chapter, at the same 53 uniform rate, including the transitional provisions in section eleven 54 hundred six of this chapter covering such taxes, but not the taxes 55 described in subdivisions (a) and (c) of section eleven hundred five of 56 this chapter. Provided, further, that where the tax described in subdi- A. 7236 6 1 vision (b) of section eleven hundred five of this chapter is imposed, 2 the compensating use taxes described in clauses (E), (G) and (H) of 3 subdivision (a) of section eleven hundred ten of this chapter shall also 4 be imposed. Provided, further, that where the taxes described in subdi- 5 vision (b) of section eleven hundred five are imposed, such taxes shall 6 omit: (A) the provision for refund or credit contained in subdivision 7 (d) of section eleven hundred nineteen of this chapter with respect to 8 such taxes described in such subdivision (b) of section eleven hundred 9 five unless such city or county elects to provide such provision or, if 10 so elected, to repeal such provision; (B) THE EXEMPTION PROVIDED IN 11 PARAGRAPH TWO OF SUBDIVISION (KK) OF SECTION ELEVEN HUNDRED FIFTEEN OF 12 THIS CHAPTER, UNLESS SUCH COUNTY OR CITY ELECTS OTHERWISE. 13 S 3-a. Paragraph 1 of subdivision (b) of section 1210 of the tax law, 14 as amended by section 4 of part Z of chapter 59 of the laws of 2015, is 15 amended to read as follows: 16 (1) Or, one or more of the taxes described in subdivisions (b), (d), 17 (e) and (f) of section eleven hundred five of this chapter, at the same 18 uniform rate, including the transitional provisions in section eleven 19 hundred six of this chapter covering such taxes, but not the taxes 20 described in subdivisions (a) and (c) of section eleven hundred five of 21 this chapter. Provided, further, that where the tax described in subdi- 22 vision (b) of section eleven hundred five of this chapter is imposed, 23 the compensating use taxes described in clauses (E), (G) and (H) of 24 subdivision (a) of section eleven hundred ten of this chapter shall also 25 be imposed. Provided, further, that where the taxes described in subdi- 26 vision (b) of section eleven hundred five are imposed, such taxes shall 27 omit: (A) the provision for refund or credit contained in subdivision 28 (d) of section eleven hundred nineteen of this chapter with respect to 29 such taxes described in such subdivision (b) of section eleven hundred 30 five unless such city or county elects to provide such provision or, if 31 so elected, to repeal such provision; (B) the exemption provided in 32 paragraph two of subdivision (ee) of section eleven hundred fifteen of 33 this chapter unless such county or city elects otherwise; [and] (C) the 34 exemption provided in paragraph two of subdivision (ii) of section elev- 35 en hundred fifteen of this chapter, unless such county or city elects 36 otherwise; AND (D) THE EXEMPTION PROVIDED IN PARAGRAPH TWO OF SUBDIVI- 37 SION (KK) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER, UNLESS SUCH 38 COUNTY OR CITY ELECTS OTHERWISE. 39 S 4. Subdivision (d) of section 1210 of the tax law, as amended by 40 section 37 of part S-1 of chapter 57 of the laws of 2009, is amended to 41 read as follows: 42 (d) A local law, ordinance or resolution imposing any tax pursuant to 43 this section, increasing or decreasing the rate of such tax, repealing 44 or suspending such tax, exempting from such tax the energy sources and 45 services described in paragraph three of subdivision (a) or of subdivi- 46 sion (b) of this section or changing the rate of tax imposed on such 47 energy sources and services or providing for the credit or refund 48 described in clause six of subdivision (a) of section eleven hundred 49 nineteen of this chapter, OR ELECTING OR REPEALING THE EXEMPTION FOR 50 COMMERCIAL FUEL CELL EQUIPMENT AND ELECTRICITY IN SUBDIVISION (KK) OF 51 SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE must go into effect only 52 on one of the following dates: March first, June first, September first 53 or December first; provided, that a local law, ordinance or resolution 54 providing for the exemption described in paragraph thirty of subdivision 55 (a) of section eleven hundred fifteen of this chapter or repealing any 56 such exemption or a local law, ordinance or resolution providing for a A. 7236 7 1 refund or credit described in subdivision (d) of section eleven hundred 2 nineteen of this chapter or repealing such provision so provided must go 3 into effect only on March first. No such local law, ordinance or resol- 4 ution shall be effective unless a certified copy of such law, ordinance 5 or resolution is mailed by registered or certified mail to the commis- 6 sioner at the commissioner's office in Albany at least ninety days prior 7 to the date it is to become effective. However, the commissioner may 8 waive and reduce such ninety-day minimum notice requirement to a mailing 9 of such certified copy by registered or certified mail within a period 10 of not less than thirty days prior to such effective date if the commis- 11 sioner deems such action to be consistent with the commissioner's duties 12 under section twelve hundred fifty of this article and the commissioner 13 acts by resolution. Where the restriction provided for in section twelve 14 hundred twenty-three of this article as to the effective date of a tax 15 and the notice requirement provided for therein are applicable and have 16 not been waived, the restriction and notice requirement in section 17 twelve hundred twenty-three of this article shall also apply. 18 S 4-a Subdivision (d) of section 1210 of the tax law, as amended by 19 section 4-a of part Z of chapter 59 of the laws of 2015, is amended to 20 read as follows: 21 (d) A local law, ordinance or resolution imposing any tax pursuant to 22 this section, increasing or decreasing the rate of such tax, repealing 23 or suspending such tax, exempting from such tax the energy sources and 24 services described in paragraph three of subdivision (a) or of subdivi- 25 sion (b) of this section or changing the rate of tax imposed on such 26 energy sources and services or providing for the credit or refund 27 described in clause six of subdivision (a) of section eleven hundred 28 nineteen of this chapter, or electing or repealing the exemption for 29 residential solar equipment and electricity in subdivision (ee) of 30 section eleven hundred fifteen of this article, or the exemption for 31 commercial solar equipment and electricity in subdivision (ii) of 32 section eleven hundred fifteen of this article, OR ELECTING OR REPEALING 33 THE EXEMPTION FOR COMMERCIAL FUEL CELL EQUIPMENT AND ELECTRICITY IN 34 SUBDIVISION (KK) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE must 35 go into effect only on one of the following dates: March first, June 36 first, September first or December first; provided, that a local law, 37 ordinance or resolution providing for the exemption described in para- 38 graph thirty of subdivision (a) of section eleven hundred fifteen of 39 this chapter or repealing any such exemption or a local law, ordinance 40 or resolution providing for a refund or credit described in subdivision 41 (d) of section eleven hundred nineteen of this chapter or repealing such 42 provision so provided must go into effect only on March first. No such 43 local law, ordinance or resolution shall be effective unless a certified 44 copy of such law, ordinance or resolution is mailed by registered or 45 certified mail to the commissioner at the commissioner's office in Alba- 46 ny at least ninety days prior to the date it is to become effective. 47 However, the commissioner may waive and reduce such ninety-day minimum 48 notice requirement to a mailing of such certified copy by registered or 49 certified mail within a period of not less than thirty days prior to 50 such effective date if the commissioner deems such action to be consist- 51 ent with the commissioner's duties under section twelve hundred fifty of 52 this article and the commissioner acts by resolution. Where the 53 restriction provided for in section twelve hundred twenty-three of this 54 article as to the effective date of a tax and the notice requirement 55 provided for therein are applicable and have not been waived, the A. 7236 8 1 restriction and notice requirement in section twelve hundred twenty- 2 three of this article shall also apply. 3 S 5. Subdivisions (n) and (p) of section 1210 of the tax law are 4 REPEALED. 5 S 6. Subdivision (a) of section 1212 of the tax law, as amended by 6 section 40 of part S-1 of chapter 57 of the laws of 2009, is amended to 7 read as follows: 8 (a) Any school district which is coterminous with, partly within or 9 wholly within a city having a population of less than one hundred twen- 10 ty-five thousand, is hereby authorized and empowered, by majority vote 11 of the whole number of its school authorities, to impose for school 12 district purposes, within the territorial limits of such school district 13 and without discrimination between residents and nonresidents thereof, 14 the taxes described in subdivision (b) of section eleven hundred five 15 (but excluding the tax on prepaid telephone calling services) and the 16 taxes described in clauses (E) and (H) of subdivision (a) of section 17 eleven hundred ten, including the transitional provisions in subdivision 18 (b) of section eleven hundred six of this chapter, so far as such 19 provisions can be made applicable to the taxes imposed by such school 20 district and with such limitations and special provisions as are set 21 forth in this article, such taxes to be imposed at the rate of one-half, 22 one, one and one-half, two, two and one-half or three percent which rate 23 shall be uniform for all portions and all types of receipts and uses 24 subject to such taxes. In respect to such taxes, all provisions of the 25 resolution imposing them, except as to rate and except as otherwise 26 provided herein, shall be identical with the corresponding provisions in 27 such article twenty-eight of this chapter, including the applicable 28 definition and exemption provisions of such article, so far as the 29 provisions of such article twenty-eight of this chapter can be made 30 applicable to the taxes imposed by such school district and with such 31 limitations and special provisions as are set forth in this article. The 32 taxes described in subdivision (b) of section eleven hundred five (but 33 excluding the tax on prepaid telephone calling service) and clauses (E) 34 and (H) of subdivision (a) of section eleven hundred ten, including the 35 transitional provision in subdivision (b) of such section eleven hundred 36 six of this chapter, may not be imposed by such school district unless 37 the resolution imposes such taxes so as to include all portions and all 38 types of receipts and uses subject to tax under such subdivision (but 39 excluding the tax on prepaid telephone calling service) and clauses. 40 Provided, however, that, where a school district imposes such taxes, 41 such taxes shall omit the provision for refund or credit contained in 42 subdivision (d) of section eleven hundred nineteen of this chapter with 43 respect to such taxes described in such subdivision (b) of section elev- 44 en hundred five unless such school district elects to provide such 45 provision or, if so elected, to repeal such provision, AND SHALL OMIT 46 THE EXEMPTION PROVIDED IN PARAGRAPH TWO OF SUBDIVISION (KK) OF SECTION 47 ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER UNLESS SUCH SCHOOL DISTRICT 48 ELECTS OTHERWISE. 49 S 6-a. Subdivision (a) of section 1212 of the tax law, as amended by 50 section 6 of part Z of chapter 59 of the laws of 2015, is amended to 51 read as follows: 52 (a) Any school district which is coterminous with, partly within or 53 wholly within a city having a population of less than one hundred twen- 54 ty-five thousand, is hereby authorized and empowered, by majority vote 55 of the whole number of its school authorities, to impose for school 56 district purposes, within the territorial limits of such school district A. 7236 9 1 and without discrimination between residents and nonresidents thereof, 2 the taxes described in subdivision (b) of section eleven hundred five 3 (but excluding the tax on prepaid telephone calling services) and the 4 taxes described in clauses (E) and (H) of subdivision (a) of section 5 eleven hundred ten, including the transitional provisions in subdivision 6 (b) of section eleven hundred six of this chapter, so far as such 7 provisions can be made applicable to the taxes imposed by such school 8 district and with such limitations and special provisions as are set 9 forth in this article, such taxes to be imposed at the rate of one-half, 10 one, one and one-half, two, two and one-half or three percent which rate 11 shall be uniform for all portions and all types of receipts and uses 12 subject to such taxes. In respect to such taxes, all provisions of the 13 resolution imposing them, except as to rate and except as otherwise 14 provided herein, shall be identical with the corresponding provisions in 15 such article twenty-eight of this chapter, including the applicable 16 definition and exemption provisions of such article, so far as the 17 provisions of such article twenty-eight of this chapter can be made 18 applicable to the taxes imposed by such school district and with such 19 limitations and special provisions as are set forth in this article. The 20 taxes described in subdivision (b) of section eleven hundred five (but 21 excluding the tax on prepaid telephone calling service) and clauses (E) 22 and (H) of subdivision (a) of section eleven hundred ten, including the 23 transitional provision in subdivision (b) of such section eleven hundred 24 six of this chapter, may not be imposed by such school district unless 25 the resolution imposes such taxes so as to include all portions and all 26 types of receipts and uses subject to tax under such subdivision (but 27 excluding the tax on prepaid telephone calling service) and clauses. 28 Provided, however, that, where a school district imposes such taxes, 29 such taxes shall omit the provision for refund or credit contained in 30 subdivision (d) of section eleven hundred nineteen of this chapter with 31 respect to such taxes described in such subdivision (b) of section elev- 32 en hundred five unless such school district elects to provide such 33 provision or, if so elected, to repeal such provision, and shall omit 34 the exemptions provided in paragraph two of subdivision (ee) and para- 35 graph two of subdivision (ii) of section eleven hundred fifteen of this 36 chapter unless such school district elects otherwise, AND SHALL OMIT THE 37 EXEMPTION PROVIDED IN PARAGRAPH TWO OF SUBDIVISION (KK) OF SECTION ELEV- 38 EN HUNDRED FIFTEEN OF THIS CHAPTER UNLESS SUCH SCHOOL DISTRICT ELECTS 39 OTHERWISE. 40 S 7. Section 1224 of the tax law is amended by adding a new subdivi- 41 sion (c-2) to read as follows: 42 (C-2) NOTWITHSTANDING ANY OTHER PROVISION OF LAW: (1) WHERE A COUNTY 43 CONTAINING ONE OR MORE CITIES WITH A POPULATION OF LESS THAN ONE MILLION 44 HAS ELECTED THE EXEMPTION FOR COMMERCIAL FUEL CELL SYSTEMS EQUIPMENT AND 45 ELECTRICITY PROVIDED IN SUBDIVISION (KK) OF SUCH SECTION ELEVEN HUNDRED 46 FIFTEEN, A CITY WITHIN SUCH COUNTY SHALL HAVE THE PRIOR RIGHT TO IMPOSE 47 TAX ON SUCH EXEMPT EQUIPMENT AND/OR ELECTRICITY TO THE EXTENT OF ONE 48 HALF OF THE MAXIMUM RATES AUTHORIZED UNDER SUBDIVISION (A) OF SECTION 49 TWELVE HUNDRED TEN OF THIS ARTICLE; 50 (2) WHERE A CITY OF LESS THAN ONE MILLION HAS ELECTED THE EXEMPTION 51 FOR COMMERCIAL FUEL CELL SYSTEMS EQUIPMENT AND ELECTRICITY PROVIDED IN 52 SUBDIVISION (KK) OF SUCH SECTION ELEVEN HUNDRED FIFTEEN, THE COUNTY IN 53 WHICH SUCH CITY IS LOCATED SHALL HAVE THE PRIOR RIGHT TO IMPOSE TAX ON 54 SUCH EXEMPT EQUIPMENT AND/OR ELECTRICITY TO THE EXTENT OF ONE HALF OF 55 THE MAXIMUM RATES AUTHORIZED UNDER SUBDIVISION (A) OF SECTION TWELVE 56 HUNDRED TEN OF THIS ARTICLE. A. 7236 10 1 S 8. This act shall take effect December 1, 2015; provided, however, 2 that sections two-a, three-a, four-a and six-a of this act shall take 3 effect on the same date and same manner as part Z of chapter 59 of the 4 laws of 2015, takes effect, and this act shall apply in accordance with 5 the applicable transitional provisions in sections 1106 and 1217 of the 6 tax law.