Bill Text: NY S04984 | 2015-2016 | General Assembly | Introduced


Bill Title: Extends provisions authorizing the county of Livingston to impose an additional one percent sales tax to the three percent rate.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Passed) 2015-08-13 - SIGNED CHAP.199 [S04984 Detail]

Download: New_York-2015-S04984-Introduced.html
                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         4984
                              2015-2016 Regular Sessions
                                   I N  S E N A T E
                                    April 27, 2015
                                      ___________
       Introduced  by  Sens. GALLIVAN, YOUNG -- 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 authorizing the county of
         Livingston to impose an additional one percent sales tax
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1.  Clause 32 of subparagraph (i) of the opening paragraph of
    2  section 1210 of the tax law, as amended by chapter 230 of  the  laws  of
    3  2013, is amended to read as follows:
    4    (32)  the  county  of  Livingston  is  hereby  further  authorized and
    5  empowered to adopt and  amend  local  laws,  ordinances  or  resolutions
    6  imposing  such  taxes  at  a rate which is one percent additional to the
    7  three percent rate authorized above in this paragraph  for  such  county
    8  for  the  period  beginning  June  first, two thousand three, and ending
    9  November thirtieth, two thousand [fifteen] SEVENTEEN;
   10    S 2. Section 1262-p of the tax law, as amended by chapter 230  of  the
   11  laws of 2013, is amended to read as follows:
   12    S  1262-p.  Disposition  of  net  collections  from the additional one
   13  percent rate of sales and  compensating  use  taxes  in  the  county  of
   14  Livingston.  Notwithstanding any contrary provision of law, if the coun-
   15  ty  of  Livingston  imposes the additional one percent rate of sales and
   16  compensating use taxes authorized by section twelve hundred ten of  this
   17  article  for  all or any portion of the period beginning June first, two
   18  thousand three and ending November  thirtieth,  two  thousand  [fifteen]
   19  SEVENTEEN, the county shall use all net collections from such additional
   20  one  percent  rate  to  pay  the county's expenses for Medicaid. The net
   21  collections from the additional one percent  rate  imposed  pursuant  to
   22  this  section shall be deposited in a special fund to be created by such
   23  county separate and apart from any other funds and accounts of the coun-
   24  ty. Any and all remaining  net  collections  from  such  additional  one
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD09692-01-5
       S. 4984                             2
    1  percent tax, after the Medicaid expenses are paid, shall be deposited by
    2  the  county  of  Livingston  in  the general fund of such county for any
    3  county purpose.
    4    S 3. This act shall take effect immediately.
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