Bill Text: NY S05656 | 2017-2018 | General Assembly | Introduced

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Bill Title: Relates to continuing to authorize Niagara county to impose an additional rate of sales and compensating use taxes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Engrossed - Dead) 2018-01-03 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S05656 Detail]

Download: New_York-2017-S05656-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          5656
                               2017-2018 Regular Sessions
                    IN SENATE
                                     April 24, 2017
                                       ___________
        Introduced  by  Sen.  ORTT  --  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  continuing  to  authorize
          Niagara  county 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 29 of subparagraph (i) of the opening paragraph of
     2  section 1210 of the tax law, as amended by chapter 183 of  the  laws  of
     3  2015, is amended to read as follows:
     4    (29)  the county of Niagara 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, two thousand three, and ending November thirti-
     9  eth, two thousand [seventeen] nineteen;
    10    § 2. Section 1262-n of the tax law, as amended by chapter 183  of  the
    11  laws of 2015, is amended to read as follows:
    12    §  1262-n.  Disposition  of  net  collections  from the additional one
    13  percent rate of sales and  compensating  use  taxes  in  the  county  of
    14  Niagara.    Notwithstanding any contrary provision of law, if the county
    15  of Niagara imposes the additional one percent rate of sales and  compen-
    16  sating  use taxes authorized by section twelve hundred ten of this arti-
    17  cle for all or any portion of the  period  beginning  March  first,  two
    18  thousand  three  and ending November thirtieth, two thousand [seventeen]
    19  nineteen, 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-
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10038-01-7
        S. 5656                             2
     1  ty. Any and all remaining  net  collections  from  such  additional  one
     2  percent tax, after the Medicaid expenses are paid, shall be deposited by
     3  the  county of Niagara in the general fund of such county for any county
     4  purpose.
     5    § 3. This act shall take effect immediately.