Bill Text: NY S04621 | 2013-2014 | General Assembly | Introduced
Bill Title: Extends the authorization for imposition of additional sales and compensating use tax in Columbia county until 2015.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2013-06-21 - SUBSTITUTED BY A6826 [S04621 Detail]
Download: New_York-2013-S04621-Introduced.html
S T A T E O F N E W Y O R K ________________________________________________________________________ 4621 2013-2014 Regular Sessions I N S E N A T E April 16, 2013 ___________ Introduced by Sen. MARCHIONE -- 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 sales and compensating use tax in Columbia county THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: 1 Section 1. Clause 21 of subparagraph (i) of the opening paragraph of 2 section 1210 of the tax law, as amended by chapter 233 of the laws of 3 2011, is amended to read as follows: 4 (21) the county of Columbia 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 March first, nineteen hundred ninety-five, and ending November 9 thirtieth, two thousand [thirteen] FIFTEEN; 10 S 2. Notwithstanding any provision of law to the contrary, if the 11 county of Columbia imposes the additional one percent rate of sales and 12 compensating use taxes authorized by the opening paragraph of section 13 1210 of the tax law, as extended by section one of this act, for any 14 portion of the period during which such county is so authorized to 15 impose such additional one percent rate of such taxes, then the county 16 of Columbia shall allocate and distribute quarterly to the city of 17 Hudson and the area in such county outside such city the same proportion 18 of net collections attributable to such additional one percent rate of 19 such taxes as such county was allocating and distributing the net 20 collections from such county's three percent rate of such taxes on July 21 31, 2008, and such portion of net collections attributable to such addi- 22 tional one percent rate of such taxes shall be allocated and distributed 23 to the towns and villages in such county in the same manner as the net 24 collections attributable to such county's three percent rate of such EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD10273-01-3 S. 4621 2 1 taxes were allocated and distributed to such towns and villages on July 2 31, 2008. In the event that the city of Hudson exercises its prior right 3 to impose a tax pursuant to section 1224 of the tax law, then the county 4 of Columbia shall not be required to allocate and distribute net 5 collections in accordance with this section for any period of time 6 during which any such city tax is in effect. 7 S 3. This act shall take effect immediately.