Bill Text: NY S00344 | 2011-2012 | General Assembly | Amended

NOTE: There are more recent revisions of this legislation. Read Latest Draft

---

Bill Title: Increases from 3/4% to 1%, the rate of additional sales and compensating use taxes the county of Essex is authorized to impose.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2012-01-11 - PRINT NUMBER 344B [S00344 Detail]

Download: New_York-2011-S00344-Amended.html

---

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
           S. 344--A                                              A. 150--A
                              2011-2012 Regular Sessions
                             S E N A T E - A S S E M B L Y
                                      (PREFILED)
                                    January 5, 2011
                                      ___________
       IN  SENATE -- Introduced by Sen. LITTLE -- read twice and ordered print-
         ed, and when printed to be committed  to  the  Committee  on  Investi-
         gations  and  Government  Operations  --  committee  discharged,  bill
         amended, ordered reprinted as amended and recommitted to said  commit-
         tee
       IN  ASSEMBLY -- Introduced by M. of A. SAYWARD -- read once and referred
         to the Committee on Ways  and  Means  --  committee  discharged,  bill
         amended,  ordered reprinted as amended and recommitted to said commit-
         tee
       AN ACT to amend the tax law, in relation to authorizing  the  county  of
         Essex  to  impose  an additional one percent 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 274 of  the  laws  of
    3  2009, is amended to read as follows:
    4    (36) the county of Essex is hereby further authorized and empowered to
    5  adopt  and  amend  local  laws,  ordinances or resolutions imposing such
    6  taxes at a rate which is [three-quarters of] one percent  additional  to
    7  the three percent rate authorized above in this paragraph for such coun-
    8  ty  for  the period beginning [June] DECEMBER first, two thousand [four]
    9  ELEVEN, and ending November thirtieth, two thousand [eleven] THIRTEEN;
   10    S 2. Subparagraph (iii) of the opening paragraph of  section  1210  of
   11  the tax law, as amended by chapter 74 of the laws of 2010, is amended to
   12  read as follows:
   13    (iii)  the  maximum rate referred to in section twelve hundred twenty-
   14  four of this article  shall  be  calculated  without  reference  to  the
   15  following  additional  rates authorized in subparagraphs (i) and (ii) of
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD01350-03-1
       S. 344--A                           2                          A. 150--A
    1  this paragraph: one and one-half percent for the county of Allegany; one
    2  percent for the counties  of  Rensselaer,  Erie,  Cattaraugus,  Wyoming,
    3  Ulster,  Albany,  Suffolk,  ESSEX,  Greene, Orleans, Franklin, Herkimer,
    4  Genesee, Columbia, Schuyler, Chenango, Monroe, Steuben, Chemung, Seneca,
    5  Livingston, Niagara, Yates, Tioga, Montgomery, Delaware, Wayne, Schohar-
    6  ie, Putnam, Clinton and Onondaga and the cities of Yonkers, Mount Vernon
    7  and  New  Rochelle;  three-quarters  of  one percent for the counties of
    8  Dutchess, [Essex,] Lewis, Orange, and Jefferson; one percent and  three-
    9  quarters  of  one  percent  or one-half of one percent for the county of
   10  Oneida; three-quarters of one percent and one-half of  one  percent  for
   11  the  county  of  Nassau;  one-half of one percent and one-quarter of one
   12  percent and one-quarter of one percent for the  city  of  White  Plains;
   13  one-half or one percent for the county of Tompkins; three-eighths of one
   14  percent  and  five-eighths  of  one  percent for the county of Rockland;
   15  one-half of one percent for the  counties  of  Putnam  and  Schenectady;
   16  one-eighth of one percent and three-eighths of one percent for the coun-
   17  ty  of  Ontario;  one-half of one percent[;] AND one-half of one percent
   18  for the county of Sullivan; and three-quarters of one  percent  or  one-
   19  half of one percent for the county of Chautauqua;
   20    S  3.  Subdivision  (cc)  of  section 1224 of the tax law, as added by
   21  chapter 139 of the laws of 2004, is amended to read as follows:
   22    (cc) The county of Essex shall have the sole right to impose the addi-
   23  tional [three-quarters of] one percent rate of tax which such county  is
   24  authorized to impose pursuant to the authority of section twelve hundred
   25  ten of this article. Such additional rate of tax shall be in addition to
   26  any  other  tax which such county may impose or may be imposing pursuant
   27  to this article or any other law and such additional rate of  tax  shall
   28  not be subject to preemption. The maximum three percent rate referred to
   29  in  this section shall be calculated without reference to the additional
   30  [three-quarters of] one percent rate of tax which the county of Essex is
   31  authorized and empowered to adopt pursuant to section twelve hundred ten
   32  of this article.
   33    S 4. This act shall take effect December 1, 2011; provided that on and
   34  after the date this act shall have become a law, Essex county  shall  be
   35  authorized  to adopt and amend local laws, ordinances, or resolutions to
   36  impose the additional rate of tax authorized by this act to take  effect
   37  as provided for in this act.