Bill Text: NY S04564 | 2013-2014 | General Assembly | Introduced

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Bill Title: Extends the authorization of the county of Onondaga to impose an additional rate of sales and compensating use taxes.

Spectrum: Bipartisan Bill

Status: (Introduced - Dead) 2013-06-21 - SUBSTITUTED BY A5499 [S04564 Detail]

Download: New_York-2013-S04564-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         4564
                              2013-2014 Regular Sessions
                                   I N  S E N A T E
                                    April 10, 2013
                                      ___________
       Introduced  by  Sens.  DeFRANCISCO,  VALESKY  --  read twice and ordered
         printed, and when printed to be committed to the Committee on Investi-
         gations and Government Operations
       AN ACT to amend the tax law, in relation to extending the  authorization
         of  the  county  of Onondaga to impose an additional rate of sales and
         compensating use taxes
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1.  Clause 37 of subparagraph (i) of the opening paragraph of
    2  section 1210 of the tax law, as amended by chapter 82  of  the  laws  of
    3  2011, is amended to read as follows:
    4    (37) the county of Onondaga is hereby further authorized and empowered
    5  to  adopt  and amend local laws, ordinances or resolutions imposing such
    6  taxes at a rate that is one percent additional to the three percent rate
    7  authorized above in this paragraph for such county for the period begin-
    8  ning September first, two thousand four, and ending November  thirtieth,
    9  two thousand [thirteen] FIFTEEN;
   10    S  2.  Notwithstanding  any contrary provision of law, net collections
   11  from the additional one percent rate of sales and compensating use taxes
   12  which may be imposed  by  the  county  of  Onondaga  during  the  period
   13  commencing  December  1,  2013 and ending November 30, 2014, pursuant to
   14  the authority of section 1210 of the tax law, shall not  be  subject  to
   15  any revenue distribution agreement entered into under subdivision (c) of
   16  section  1262  of the tax law, but shall be allocated and distributed or
   17  paid, at least quarterly, as follows:  (i) 3.05% to the county of  Onon-
   18  daga  for  any  county  purpose; (ii) 95.7% to the city of Syracuse; and
   19  (iii) 1.25% to the school districts in accordance with  subdivision  (a)
   20  of section 1262 of the tax law.
   21    S  3.  Notwithstanding  any contrary provision of law, net collections
   22  from the additional one percent rate of sales and compensating use taxes
   23  which may be imposed  by  the  county  of  Onondaga  during  the  period
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD07093-02-3
       S. 4564                             2
    1  commencing  December  1,  2014 and ending November 30, 2015, pursuant to
    2  the authority of section 1210 of the tax law, shall not  be  subject  to
    3  any revenue distribution agreement entered into under subdivision (c) of
    4  section  1262  of the tax law, but shall be allocated and distributed or
    5  paid, at least quarterly, as follows:  (i) 1.6% to the county of Ononda-
    6  ga for any county purpose; (ii) 97.15% to  the  city  of  Syracuse;  and
    7  (iii)  1.25%  to the school districts in accordance with subdivision (a)
    8  of section 1262 of the tax law.
    9    S 4. This act shall take effect immediately.