Bill Text: NY S04635 | 2013-2014 | General Assembly | Introduced

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Bill Title: Extends the authorization for the county of Rockland to impose an additional rate of sales and compensating use taxes until November 20, 2015.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2013-07-12 - SIGNED CHAP.157 [S04635 Detail]

Download: New_York-2013-S04635-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         4635
                              2013-2014 Regular Sessions
                                   I N  S E N A T E
                                    April 16, 2013
                                      ___________
       Introduced  by Sen. CARLUCCI -- 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  the  county  of
         Rockland  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 23 of subparagraph (i) of the opening paragraph of
    2  section 1210 of the tax law, as amended by chapter 124 of  the  laws  of
    3  2011, is amended to read as follows:
    4    (23) the county of Rockland 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: (i) five-eighths of one percent additional  to
    7  the three percent rate authorized above in this paragraph for such coun-
    8  ty  for  the  period beginning March first, two thousand two, and ending
    9  November thirtieth, two thousand [thirteen] FIFTEEN; and also (ii) at  a
   10  rate  which  is  three-eighths  of  one  percent additional to the three
   11  percent rate authorized above in this paragraph, and which is also addi-
   12  tional to the five-eighths of one percent rate also authorized above  in
   13  this  clause  for such county, for the period beginning March first, two
   14  thousand seven and ending November thirtieth,  two  thousand  [thirteen]
   15  FIFTEEN;
   16    S  2.  Section 1262-l of the tax law, as amended by chapter 124 of the
   17  laws of 2011, is amended to read as follows:
   18    S 1262-l. Allocation and distribution  of  net  collections  from  the
   19  additional rate of sales and compensating use tax in Rockland county. 1.
   20  Notwithstanding  any  provision of law to the contrary, if the county of
   21  Rockland imposes the additional five-eighths of one percent rate of  tax
   22  authorized  by  section  twelve  hundred  ten of this article during the
   23  period beginning March first, two  thousand  two,  and  ending  November
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD10296-01-3
       S. 4635                             2
    1  thirtieth,  two  thousand [thirteen] FIFTEEN, such county shall allocate
    2  and distribute twenty percent of the net  collections  from  such  addi-
    3  tional  rate  to the towns and villages in the county in accordance with
    4  subdivision  (c) of section twelve hundred sixty-two of this part on the
    5  basis of the ratio which the population of each  such  town  or  village
    6  bears to such county's total population; and
    7    2. Notwithstanding any provision of law to the contrary, if the county
    8  of  Rockland imposes the additional three-eighths of one percent rate of
    9  tax authorized by section twelve hundred ten of this article during  the
   10  period  beginning  March  first, two thousand seven, and ending November
   11  thirtieth, two thousand [thirteen] FIFTEEN, such county  shall  allocate
   12  and  distribute  sixteen  and  two-thirds percent of the net collections
   13  from such additional rate to the general funds  of  towns  and  villages
   14  within  the  county  of  Rockland  with existing town and village police
   15  departments from March first, two thousand seven through December  thir-
   16  ty-first,  two  thousand seven and thirty-three and one-third percent of
   17  the net collections from such additional rate from  January  first,  two
   18  thousand  eight  through  November  thirtieth,  two  thousand [thirteen]
   19  FIFTEEN. The monies allocated and distributed pursuant to this  subdivi-
   20  sion  shall  be  allocated  and  distributed  to towns and villages with
   21  police departments on the basis of the number  of  full-time  equivalent
   22  police officers employed by each police department and shall not be used
   23  for salaries heretofore or hereafter negotiated.
   24    S 3. This act shall take effect immediately.