Bill Text: NY S04575 | 2011-2012 | General Assembly | Introduced

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Bill Title: Extends the sales and compensating use tax for the county of Monroe through November 30, 2013.

Sponsorship: Committee Bill

Status: (Passed) 2011-07-28 - SIGNED CHAP.230 [S04575 Detail]

Download: New_York-2011-S04575-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         4575
                              2011-2012 Regular Sessions
                                   I N  S E N A T E
                                    April 12, 2011
                                      ___________
       Introduced  by COMMITTEE ON RULES -- 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 sales and
         compensating use taxes by the county of Monroe
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1.  Clause 25 of subparagraph (i) of the opening paragraph of
    2  section 1210 of the tax law, as amended by chapter 172 of  the  laws  of
    3  2009, is amended to read as follows:
    4    (25)  the  county of Monroe 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 the period beginning  Decem-
    8  ber  first, nineteen hundred ninety-three and ending November thirtieth,
    9  two thousand [eleven] THIRTEEN;
   10    S 2. Notwithstanding the provisions of subdivisions  (b)  and  (c)  of
   11  section 1262 and section 1262-g of the tax law, net collections, as such
   12  term is defined in section 1262 of the tax law, derived from the imposi-
   13  tion  of sales and compensating use taxes by the county of Monroe at the
   14  additional rate of one percent as authorized pursuant to clause (25)  of
   15  subparagraph  (i)  of  the  opening paragraph of section 1210 of the tax
   16  law, as amended by section one of this act, which are in addition to the
   17  current net collection's derived from the imposition of  such  taxes  at
   18  the  three  percent  rate authorized by the opening paragraph of section
   19  1210 of the tax law, shall be distributed and allocated as follows:  for
   20  the  period  of December 1, 2011 through November 30, 2013 in cash, five
   21  percent to the school districts in the area of the  county  outside  the
   22  city of Rochester, three percent to the towns located within the county,
   23  one  and  one-quarter percent to the villages located within the county,
   24  and ninety and three-quarters percent to the city of Rochester and coun-
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD10598-01-1
       S. 4575                             2
    1  ty of Monroe. The amount of the ninety and three-quarters percent to  be
    2  distributed  and allocated to the city of Rochester and county of Monroe
    3  shall be distributed and allocated to each so that  the  combined  total
    4  distribution and allocation to each from the sales tax revenues pursuant
    5  to sections 1262 and 1262-g of the tax law and this section shall result
    6  in  the same total amount being distributed and allocated to the city of
    7  Rochester and county of Monroe. The amount so distributed and  allocated
    8  to  the  county  shall  be  used for county purposes. The foregoing cash
    9  payments to the school districts shall be allocated on the basis of  the
   10  enrolled public school pupils, thereof, as such term is used in subdivi-
   11  sion  (b)  of  section  1262  of  the tax law, residing in the county of
   12  Monroe. The cash payments to the towns  located  within  the  county  of
   13  Monroe shall be allocated on the basis of the ratio which the population
   14  of  each  town,  exclusive  of  the population of any village or portion
   15  thereof located within a town, bears to  the  total  population  of  the
   16  towns,  exclusive  of the population of the villages located within such
   17  towns. The cash payments to the villages located within the county shall
   18  be allocated on the basis of the ratio  which  the  population  of  each
   19  village bears to the total population of the villages located within the
   20  county.  The term population as used in this section shall have the same
   21  meaning as used in subdivision (b) of section 1262 of the tax law.
   22    S 3. The net collections  resulting  from  the  additional  sales  and
   23  compensating use taxes, as authorized by this act, shall not be included
   24  in determining a sales tax increase or decrease as defined in paragraphs
   25  (c) and (d) of subdivision 1 of section 1262-g of the tax law.
   26    S 4. Severability. If any clause, sentence, paragraph, or part of this
   27  act  shall  be  adjudged  by  any  court of competent jurisdiction to be
   28  invalid, such judgement shall  not  affect,  impair  or  invalidate  the
   29  remainder thereof, but shall be confined in its operation to the clause,
   30  sentence,  paragraph,  section  or part thereof directly involved in the
   31  controversy in which such judgement shall have been rendered.
   32    S 5. This act shall take effect immediately.