Bill Text: NY S02669 | 2019-2020 | General Assembly | Introduced

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Bill Title: Extends the period during which the city of White Plains is authorized to impose an additional sales and compensating use tax to 2021.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2019-05-29 - signed chap.33 [S02669 Detail]

Download: New_York-2019-S02669-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          2669
                               2019-2020 Regular Sessions
                    IN SENATE
                                    January 28, 2019
                                       ___________
        Introduced  by  Sen.  MAYER  -- 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 extending the period  during
          which  the  city of White Plains is authorized to impose an additional
          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 3 of subparagraph (ii) of the opening paragraph of
     2  section 1210 of the tax law, as amended by chapter 28  of  the  laws  of
     3  2017, is amended to read as follows:
     4    (3)  the  city  of  White  Plains  is  hereby  further  authorized and
     5  empowered to adopt and  amend  local  laws,  ordinances  or  resolutions
     6  imposing  such  taxes  at  a  rate which is: (i) one-half of one percent
     7  additional to the three percent rate authorized above in this  paragraph
     8  for such city for the period beginning September first, nineteen hundred
     9  ninety-three  and  ending  August  thirty-first, two thousand [nineteen]
    10  twenty-one; and (ii) an additional one-quarter of one percent  in  addi-
    11  tion  to  the other rates authorized in this paragraph for such city for
    12  the period beginning March first, two thousand eight and  ending  August
    13  thirty-first,  two  thousand  [nineteen]  twenty-one; and (iii) an addi-
    14  tional one-quarter of one percent in addition to the other rates author-
    15  ized in this paragraph for such  city  for  the  period  beginning  June
    16  first,  two  thousand  ten  and ending August thirty-first, two thousand
    17  [nineteen] twenty-one;
    18    § 2. Notwithstanding the provisions of subdivision (d) of section 1210
    19  of the tax law or any other provision of law, local law, rule  or  regu-
    20  lation  to the contrary, a local law, ordinance or resolution enacted or
    21  amended pursuant to the authority of this act,  imposing  an  additional
    22  rate  of  tax  in  the  city  of White Plains, shall become effective in
    23  accordance with the provisions of subdivision (d) of section 1210 of the
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08803-01-9
        S. 2669                             2
     1  tax law, except that the certified copy of such local law, ordinance  or
     2  resolution  which  must be mailed by certified or registered mail to the
     3  commissioner of taxation and finance at  the  commissioner's  office  in
     4  Albany  must  be so mailed at least twenty-one days prior to the date on
     5  which such local law, ordinance or resolution is to take effect.
     6    § 3. The estimated revenue from  the  additional  one-quarter  of  one
     7  percent rate of tax first authorized by chapter seventy-four of the laws
     8  of  two thousand ten to be imposed by the city of White Plains, which is
     9  expected to be received during a fiscal year of such city and  which  is
    10  included  in  the  annual  budget, as finally adopted, of such city, for
    11  that fiscal year, shall be paid into the contingency and tax  stabiliza-
    12  tion reserve fund of such city as provided by budgetary appropriation of
    13  such  city,  subject  to  all  the  limitations  and other provisions of
    14  section 6-e of the general municipal law.
    15    § 4. This act shall take effect immediately.