Bill Text: NY A07458 | 2017-2018 | 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, 2019.

Sponsorship: Partisan Bill (Democrat 1)

Status: (Introduced - Dead) 2018-01-03 - referred to ways and means [A07458 Detail]

Download: New_York-2017-A07458-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          7458
                               2017-2018 Regular Sessions
                   IN ASSEMBLY
                                     April 26, 2017
                                       ___________
        Introduced  by M. of A. JONES -- read once and referred to the Committee
          on Ways and Means
        AN ACT to amend the tax law, in relation to extending the expiration  of
          the  authorization granted to the county of Clinton to impose an addi-
          tional 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 170 of  the  laws  of
     3  2015, 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 [seventeen] nineteen;
    10    § 2. Subdivision (cc) of section 1224 of the tax law,  as  amended  by
    11  chapter 170 of the laws of 2015, 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
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11079-01-7
        A. 7458                             2
     1  thousand  [seventeen]  nineteen,  pursuant  to  the authority of section
     2  twelve hundred ten of this article shall be used by  the  county  solely
     3  for county purposes and shall not be subject to any revenue distribution
     4  agreement  entered  into pursuant to the authority of subdivision (c) of
     5  section twelve hundred sixty-two of this article.
     6    § 3. This act shall take effect immediately.