Bill Text: NY S02961 | 2017-2018 | General Assembly | Introduced

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Bill Title: Extends authorization for the city of White Plains to impose an additional one-quarter of one percent sales and compensating use tax.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2017-05-09 - SUBSTITUTED BY A2930 [S02961 Detail]

Download: New_York-2017-S02961-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          2961
                               2017-2018 Regular Sessions
                    IN SENATE
                                    January 18, 2017
                                       ___________
        Introduced  by  Sen. LATIMER -- 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 17  of  the  laws  of
     3  2015, 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 [seventeen]
    10  nineteen; and (ii) an additional one-quarter of one percent in  addition
    11  to  the  other  rates authorized in this paragraph for such city for the
    12  period beginning March first, two thousand eight and ending August thir-
    13  ty-first, two thousand [seventeen] nineteen;  and  (iii)  an  additional
    14  one-quarter  of one percent in addition to the other rates authorized in
    15  this paragraph for such city for the period beginning  June  first,  two
    16  thousand  ten  and  ending August thirty-first, two thousand [seventeen]
    17  nineteen;
    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.
                                                                   LBD06517-01-7
        S. 2961                             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.