Bill Text: NY S06446 | 2023-2024 | General Assembly | Introduced

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Bill Title: Extends the authority of the county of Ulster to impose an additional 1 percent sales and compensating use tax by two years.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2023-07-28 - SIGNED CHAP.262 [S06446 Detail]

Download: New_York-2023-S06446-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          6446

                               2023-2024 Regular Sessions

                    IN SENATE

                                     April 20, 2023
                                       ___________

        Introduced  by  Sen. HINCHEY -- 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 and chapter 200 of the laws of 2002 amending
          the tax law relating to certain tax rates imposed  by  the  county  of
          Ulster, in relation to extending the authority of the county of Ulster
          to impose an additional 1 percent sales and compensating use tax

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. Clause 7 of subparagraph (i) of the  opening  paragraph  of
     2  section  1210  of  the  tax  law,  as amended by section 1 of item XX of
     3  subpart C of part XXX of chapter 58 of the laws of 2020, is  amended  to
     4  read as follows:
     5    (7) the county of Ulster is hereby further authorized and empowered to
     6  adopt  and  amend  local  laws,  ordinances or resolutions imposing such
     7  taxes at a rate which is one percent additional  to  the  three  percent
     8  rate  authorized  above in this paragraph for such county for the period
     9  beginning September first, two thousand two and ending November  thirti-
    10  eth, two thousand [twenty-three] twenty-five;
    11    § 2. Section 3 of chapter 200 of the laws of 2002 amending the tax law
    12  relating  to  certain  tax  rates  imposed  by  the county of Ulster, as
    13  amended by section 2 of item XX of subpart C of part XXX of  chapter  58
    14  of the laws of 2020, is amended to read as follows:
    15    §  3.  If, pursuant to the authority of this act, the county of Ulster
    16  imposes sales and compensating use taxes at a rate  greater  than  three
    17  percent  for  all  or  any portion of the period commencing September 1,
    18  2002, and ending November 30, [2023] 2025,  net  collections  from  such
    19  additional rate of tax imposed during such period shall be deemed to be,
    20  and  shall  be  included  in,  net  collections subject to such county's
    21  existing agreement with the city of Kingston entered  into  pursuant  to
    22  subdivision  (c) of section 1262 of the tax law and such net collections
    23  shall be allocated in accordance with such agreement.
    24    § 3. This act shall take effect immediately.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10870-01-3