Bill Text: NY S01278 | 2017-2018 | General Assembly | Introduced

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Bill Title: Relates to computing sales and compensating use tax in regard to retail sales of motor fuel and diesel motor fuel at a rate of cents per gallon in cities of one million or more.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2018-01-03 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S01278 Detail]

Download: New_York-2017-S01278-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          1278
                               2017-2018 Regular Sessions
                    IN SENATE
                                     January 9, 2017
                                       ___________
        Introduced  by  Sen.  AVELLA -- read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment Operations
        AN ACT to amend the tax law, in relation to computing sales and  compen-
          sating  use tax on retail sales of motor fuel and diesel motor fuel at
          a rate of cents per gallon in cities of one million or more
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section  1.   Paragraphs 3, 4 and 6 of subdivision (m) of section 1111
     2  of the tax law, as amended by section 1 of part M-1 of  chapter  109  of
     3  the laws of 2006, are amended to read as follows:
     4    (3)  [Paragraph  one  of  this subdivision shall not apply to the] The
     5  sales and compensating use taxes imposed by subdivision (a)  of  section
     6  eleven  hundred seven of this article in regard to retail sales of motor
     7  fuel and diesel motor fuel[. However, the legislative body of a city  in
     8  which  the  taxes  imposed  by  such section eleven hundred seven are in
     9  effect, by local law, ordinance,  or  resolution  in  exactly  the  form
    10  prepared  by  the  commissioner, may elect that such taxes, in regard to
    11  retail sales of motor fuel and diesel motor fuel,] shall be computed, as
    12  determined by the commissioner, at a rate of cents per  gallon,  rounded
    13  to the nearest cent, equal to two or three dollars, as determined by the
    14  [municipality]  city  in  which  such  tax is imposed, multiplied by the
    15  percentage rate of such taxes within the municipality.
    16    (4) [Paragraph] Except as provided in paragraph three of this subdivi-
    17  sion, paragraph one of this subdivision shall not apply to the sales and
    18  compensating use taxes imposed by a local law, ordinance  or  resolution
    19  of  a municipality pursuant to the authority of subpart B of part one of
    20  article twenty-nine of this chapter, in regard to retail sales of  motor
    21  fuel and diesel motor fuel. The legislative body of such a municipality,
    22  by  local  law,  ordinance or resolution in exactly the form prepared by
    23  the commissioner, may elect that its sales and compensating  use  taxes,
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD00599-01-7
        S. 1278                             2
     1  in  regard to the retail sale of motor fuel and diesel motor fuel, shall
     2  be computed, as determined by the commissioner, at a rate of  cents  per
     3  gallon,  rounded  to the nearest cent, equal to two or three dollars, as
     4  determined  by  the  municipality,  multiplied by the percentage rate of
     5  such taxes within the municipality.
     6    (6) A local law, ordinance or  resolution  setting  the  rate  of  tax
     7  pursuant  to  paragraph  three of this subdivision or making or revoking
     8  the election made pursuant to paragraph [three or] four of this subdivi-
     9  sion must go into effect in accordance with the provisions  of  subdivi-
    10  sions (d) and (e) of section twelve hundred ten of this chapter.
    11    § 2. A municipality shall set the rate of tax as provided by paragraph
    12  (3) of subdivision (m) of section 1111 of the tax law, beginning June 1,
    13  2017, by local law, ordinance or resolution, and such municipality shall
    14  mail,  by  certified  or registered mail, a certified copy of such local
    15  law, ordinance or resolution to the commissioner of taxation and finance
    16  at his or her office in Albany on or before May 21, 2018.
    17    § 3. This act shall take effect immediately.