Bill Text: NY S05057 | 2015-2016 | General Assembly | Introduced
Bill Title: Extends the authority of the county of Nassau to impose additional sales and compensating use taxes; extends local government assistance programs in Nassau county.
Spectrum: Committee Bill
Status: (Engrossed - Dead) 2016-01-06 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S05057 Detail]
Download: New_York-2015-S05057-Introduced.html
S T A T E O F N E W Y O R K ________________________________________________________________________ 5057 2015-2016 Regular Sessions I N S E N A T E April 29, 2015 ___________ 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 extending the authority of the county of Nassau to impose additional sales and compensating use taxes, and extending local government assistance programs in Nassau county THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: 1 Section 1. Clause 2 of subparagraph (i) of the opening paragraph of 2 section 1210 of the tax law, as amended by chapter 136 of the laws of 3 2013, is amended to read as follows: 4 (2) the county of Nassau is hereby further authorized and empowered to 5 adopt and amend local laws, ordinances or resolutions imposing such 6 taxes at a rate which is three-quarters percent additional to the three 7 percent rate authorized above in this paragraph for such county for the 8 period beginning January first, nineteen hundred eighty-six and ending 9 November thirtieth, two thousand [fifteen] SEVENTEEN, subject to the 10 limitation set forth in section twelve hundred sixty-two-e of this arti- 11 cle, and also at a rate which is one-half percent additional to the 12 three percent rate authorized above in this paragraph, and which is also 13 additional to the three-quarters percent rate also authorized above in 14 this clause for such county, for the period beginning September first, 15 nineteen hundred ninety-one and ending November thirtieth, two thousand 16 [fifteen] SEVENTEEN; 17 S 2. Section 1262-e of the tax law, as amended by chapter 136 of the 18 laws of 2013, is amended to read as follows: 19 S 1262-e. Establishment of local government assistance programs in 20 Nassau county. 1. Towns and cities. Notwithstanding any other provision 21 of law to the contrary, for the calendar year beginning on January 22 first, nineteen hundred ninety-eight and continuing through the calendar EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD10720-01-5 S. 5057 2 1 year beginning on January first, two thousand [fifteen] SEVENTEEN, the 2 county of Nassau shall enact and establish a local government assistance 3 program for the towns and cities within such county to assist such towns 4 and cities to minimize real property taxes; defray the cost and expense 5 of the treatment, collection, management, disposal, and transportation 6 of municipal solid waste, and to comply with the provisions of chapter 7 two hundred ninety-nine of the laws of nineteen hundred eighty-three; 8 and defray the cost of maintaining conservation and environmental 9 control programs. Such special assistance program for the towns and 10 cities within such county and the funding for such program shall equal 11 one-third of the revenues received by such county from the imposition of 12 the three-quarters percent sales and use tax during calendar years two 13 thousand one, two thousand two, two thousand three, two thousand four, 14 two thousand five, two thousand six, two thousand seven, two thousand 15 eight, two thousand nine, two thousand ten, two thousand eleven, two 16 thousand twelve, two thousand thirteen, two thousand fourteen [and], two 17 thousand fifteen, TWO THOUSAND SIXTEEN, AND TWO THOUSAND SEVENTEEN addi- 18 tional to the regular three percent rate authorized for such county in 19 section twelve hundred ten of this article. The monies for such special 20 local assistance shall be paid and distributed to the towns and cities 21 on a per capita basis using the population figures in the latest decen- 22 nial federal census. Provided further, that notwithstanding any other 23 law to the contrary, the establishment of such special assistance 24 program shall preclude any city or town within such county from preempt- 25 ing or claiming under any other section of this chapter the revenues 26 derived from the additional tax authorized by section twelve hundred ten 27 of this article. Provided further, that any such town or towns may, by 28 resolution of the town board, apportion all or a part of monies received 29 in such special assistance program to an improvement district or special 30 district account within such town or towns in order to accomplish the 31 purposes of this special assistance program. 32 2. Villages. Notwithstanding any other provision of law to the contra- 33 ry, for the calendar year beginning on January first, nineteen hundred 34 ninety-eight and continuing through the calendar year beginning on Janu- 35 ary first, two thousand [fifteen] SEVENTEEN, the county of Nassau, by 36 local law, is hereby empowered to enact and establish a local government 37 assistance program for the villages within such county to assist such 38 villages to minimize real property taxes; defray the cost and expense of 39 the treatment, collection, management, disposal, and transportation of 40 municipal solid waste; and defray the cost of maintaining conservation 41 and environmental control programs. The funding of such local assistance 42 program for the villages within such county may be provided by Nassau 43 county during any calendar year in which such village local assistance 44 program is in effect and shall not exceed one-sixth of the revenues 45 received from the imposition of the three-quarters percent sales and use 46 tax that are remaining after the towns and cities have received their 47 funding pursuant to the provisions of subdivision one of this section. 48 The funding for such village local assistance program shall be paid and 49 distributed to the villages on a per capita basis using the population 50 figures in the latest decennial federal census. Provided further, that 51 the establishment of such village local assistance program shall 52 preclude any village within such county from preempting or claiming 53 under any other section of this chapter the revenues derived from the 54 additional tax authorized by section twelve hundred ten of this article. 55 S 3. This act shall take effect immediately.