Bill Text: NY S04462 | 2013-2014 | General Assembly | Introduced

---

Bill Title: Extends Clinton county's authorization to impose an additional 1% rate of sales and compensating use tax through November 30, 2015.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2013-06-21 - SUBSTITUTED BY A6921 [S04462 Detail]

Download: New_York-2013-S04462-Introduced.html

---

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         4462
                              2013-2014 Regular Sessions
                                   I N  S E N A T E
                                     April 3, 2013
                                      ___________
       Introduced  by  Sen.  LITTLE -- 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 authorizing  Clinton  county
         to impose an additional rate 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 256 of the laws of
    3  2011, is amended to read as follows:
    4    (36) the county of Clinton is hereby further authorized and  empowered
    5  to  adopt  and amend local laws, ordinances or resolutions imposing such
    6  taxes 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 December first, two thousand seven, and ending November  thir-
    9  tieth, two thousand [thirteen] FIFTEEN;
   10    S  2.  Subdivision  (cc) of section 1224 of the tax law, as amended by
   11  chapter 256 of the laws of 2011, is amended to read as follows:
   12    (cc) The county of Clinton shall have the sole  right  to  impose  the
   13  additional  one  percent  rate of tax which such county is authorized to
   14  impose pursuant to the authority of section twelve hundred ten  of  this
   15  article.  Such  additional rate of tax shall be in addition to any other
   16  tax which such county may impose or may be  imposing  pursuant  to  this
   17  article  or  any  other law and such additional rate of tax shall not be
   18  subject to preemption. The maximum three percent  rate  referred  to  in
   19  this section shall be calculated without reference to the additional one
   20  percent  rate  of  tax  which  the  county  of Clinton is authorized and
   21  empowered to adopt pursuant to section twelve hundred ten of this  arti-
   22  cle.  Net collections from any additional rate of sales and compensating
   23  use taxes which the county  may  impose  during  the  period  commencing
   24  December  first, two thousand eleven, and ending November thirtieth, two
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD10137-01-3
       S. 4462                             2
    1  thousand [thirteen] FIFTEEN, pursuant to the authority of section twelve
    2  hundred ten of this article shall be used by the county solely for coun-
    3  ty purposes and shall not be subject to any revenue distribution  agree-
    4  ment  entered  into  pursuant  to  the  authority  of subdivision (c) of
    5  section twelve hundred sixty-two of this article.
    6    S 3. This act shall take effect immediately.