Bill Text: NY A07986 | 2017-2018 | General Assembly | Introduced

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Bill Title: Extends from November 30, 2017 to November 30, 2019, the expiration of the authority of the county of Chautauqua to impose an additional 1% of sales and compensating use taxes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2018-01-03 - referred to ways and means [A07986 Detail]

Download: New_York-2017-A07986-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          7986
                               2017-2018 Regular Sessions
                   IN ASSEMBLY
                                      May 24, 2017
                                       ___________
        Introduced  by M. of A. GOODELL -- read once and referred to the Commit-
          tee on Ways and Means
        AN ACT to amend the tax law, in relation to extending the expiration  of
          and  amending  the  provisions authorizing the county of Chautauqua to
          impose additional sales and compensating use taxes
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section  1.  Item  (v) of clause 38 of subparagraph (i) of the opening
     2  paragraph of section 1210 of the tax law, as amended by chapter  332  of
     3  the laws of 2015, is amended to read as follows:
     4    (v)  one percent additional to the three percent rate authorized above
     5  in this clause for such county for the period beginning December  first,
     6  two thousand fifteen and ending November thirtieth, two thousand [seven-
     7  teen] nineteen;
     8    § 2. Section 1262-o of the tax law, as amended by section 7 of chapter
     9  332 of the laws of 2015, is amended to read as follows:
    10    §  1262-o.  Disposition of net collections from the additional rate of
    11  sales and compensating use taxes in the county of Chautauqua.   Notwith-
    12  standing  any  contrary  provision  of  law, if the county of Chautauqua
    13  imposes the additional one and one-quarter percent  rate  of  sales  and
    14  compensating  use taxes authorized by section twelve hundred ten of this
    15  article for all or any portion of the period beginning March first,  two
    16  thousand  five  and  ending  August  thirty-first, two thousand six, the
    17  additional one percent rate authorized by such section for all or any of
    18  the period beginning September first, two thousand six and ending Novem-
    19  ber thirtieth, two thousand seven, the additional three-quarters of  one
    20  percent  rate  authorized  by  such section for all or any of the period
    21  beginning December first, two thousand seven and ending November thirti-
    22  eth, two thousand ten, the county shall allocate one-fifth  of  the  net
    23  collections  from  the  additional  three-quarters of one percent to the
    24  cities, towns and villages in the county on the basis of  their  respec-
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11448-01-7
        A. 7986                             2
     1  tive  populations,  determined  in  accordance with the latest decennial
     2  federal census or special population census taken  pursuant  to  section
     3  twenty of the general municipal law completed and published prior to the
     4  end  of  the  quarter for which the allocation is made, and allocate the
     5  remainder of the net collections from the additional  three-quarters  of
     6  one  percent  as  follows: (1) to pay the county's expenses for Medicaid
     7  and other expenses required by law; (2) to pay for local road and bridge
     8  projects; (3) for the purposes of  capital  projects  and  repaying  any
     9  debts  incurred  for  such  capital projects in the county of Chautauqua
    10  that are not otherwise paid for by revenue received  from  the  mortgage
    11  recording  tax;  and  (4)  for  deposit  into  a reserve fund for bonded
    12  indebtedness established pursuant to the general municipal law. Notwith-
    13  standing any contrary provision of law,  if  the  county  of  Chautauqua
    14  imposes  the  additional one-half percent rate of sales and compensating
    15  use taxes authorized by such section twelve hundred ten for all  or  any
    16  of  the  period  beginning  December  first, two thousand ten and ending
    17  November thirtieth, two thousand  fifteen,  the  county  shall  allocate
    18  three-tenths  of the net collections from the additional one-half of one
    19  percent to the cities, towns and villages in the county on the basis  of
    20  their  respective  populations, determined in accordance with the latest
    21  decennial federal census or special population census taken pursuant  to
    22  section  twenty  of  the  general  municipal law completed and published
    23  prior to the end of the quarter for which the allocation  is  made,  and
    24  allocate  the  remainder of the net collections from the additional one-
    25  half of one percent as follows: (1) to pay  the  county's  expenses  for
    26  Medicaid  and  other expenses required by law; (2) to pay for local road
    27  and bridge projects; (3) for the purposes of capital projects and repay-
    28  ing any debts incurred for such capital projects in the county of  Chau-
    29  tauqua  that  are  not  otherwise  paid for by revenue received from the
    30  mortgage recording tax; and (4) for deposit  into  a  reserve  fund  for
    31  bonded  indebtedness  established pursuant to the general municipal law.
    32  Notwithstanding any contrary provision of law, if the county of Chautau-
    33  qua imposes the additional one percent rate of  sales  and  compensating
    34  use  taxes  authorized by such section twelve hundred ten for all or any
    35  of the period beginning December first, two thousand fifteen and  ending
    36  November  thirtieth, two thousand [seventeen] nineteen, the county shall
    37  allocate three-twentieths of the net collections from the additional one
    38  percent to the cities, towns and villages in the county on the basis  of
    39  their  respective  populations, determined in accordance with the latest
    40  decennial federal census or special population census taken pursuant  to
    41  section  twenty  of  the  general  municipal law completed and published
    42  prior to the end of the quarter for which the allocation  is  made,  and
    43  allocate  the  remainder  of the net collections from the additional one
    44  percent as follows: (1) to pay the county's expenses  for  Medicaid  and
    45  other  expenses  required  by  law; (2) to pay for local road and bridge
    46  projects; (3) for the purposes of  capital  projects  and  repaying  any
    47  debts  incurred  for  such  capital projects in the county of Chautauqua
    48  that are not otherwise paid for by revenue received  from  the  mortgage
    49  recording  tax;  and  (4)  for  deposit  into  a reserve fund for bonded
    50  indebtedness established pursuant to the general municipal law. The  net
    51  collections  from  the additional rates imposed pursuant to this section
    52  shall be deposited in a special fund to be created by such county  sepa-
    53  rate  and  apart  from  any other funds and accounts of the county to be
    54  used for purposes above described.
    55    § 3. This act shall take effect immediately.