Bill Text: NY S04458 | 2013-2014 | General Assembly | Introduced

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Bill Title: Authorizes Erie County to impose an additional one percent and three-quarters percent sales and compensating use tax.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2013-06-21 - SUBSTITUTED BY A6533 [S04458 Detail]

Download: New_York-2013-S04458-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         4458
                              2013-2014 Regular Sessions
                                   I N  S E N A T E
                                     April 3, 2013
                                      ___________
       Introduced  by  Sen.  RANZENHOFER -- read twice and ordered printed, and
         when printed to be committed to the Committee  on  Investigations  and
         Government Operations
       AN ACT to amend the tax law, in relation to the imposition of additional
         rates of sales and compensating use taxes by Erie county
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. Clause 4 of subparagraph (i) of the  opening  paragraph  of
    2  section  1210  of  the tax law, as amended by chapter 243 of the laws of
    3  2011, is amended to read as follows:
    4    (4) the county of Erie is hereby further authorized and  empowered  to
    5  adopt  and  amend  local  laws,  ordinances or resolutions imposing such
    6  taxes (i) at a rate which is one percent additional to the three percent
    7  rate authorized above in this paragraph for such county for  the  period
    8  beginning January tenth, nineteen hundred eighty-eight and ending Novem-
    9  ber thirtieth, two thousand [thirteen] FIFTEEN; and (ii) at a rate which
   10  is  three-quarters  of  one percent additional to the three percent rate
   11  authorized above in this paragraph, and which is also additional to  the
   12  one  percent  rate also authorized above in this clause for such county,
   13  for the period beginning December first, two thousand eleven, and ending
   14  November thirtieth, two thousand [thirteen] FIFTEEN;
   15    S 2. Subdivision 2 of section 1262-q of the tax law, as added by chap-
   16  ter 243 of the laws of 2011, is amended to read as follows:
   17    (2) Net collections from the additional three-quarters of one  percent
   18  rate  of  sales  and  compensating use taxes which the county may impose
   19  during the period commencing December first, two  thousand  eleven,  and
   20  ending  November thirtieth, two thousand [thirteen] FIFTEEN, pursuant to
   21  the authority of item (ii) of clause (4)  of  subparagraph  (i)  of  the
   22  opening paragraph of section twelve hundred ten of this article shall be
   23  used  by  the county solely for county purposes and shall not be subject
   24  to any revenue distribution agreement the county entered  into  pursuant
   25  to  the authority of subdivision (c) of section twelve hundred sixty-two
   26  of this part.
   27    S 3. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD08514-01-3