Bill Text: NY S06823 | 2023-2024 | General Assembly | Amended
Bill Title: Extends the county of Westchester's additional one percent rate of sales and compensating use tax until November 30th, 2025.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Passed) 2023-07-28 - SIGNED CHAP.272 [S06823 Detail]
Download: New_York-2023-S06823-Amended.html
STATE OF NEW YORK ________________________________________________________________________ 6823--A 2023-2024 Regular Sessions IN SENATE May 10, 2023 ___________ Introduced by Sen. MAYER -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the tax law, in relation to revising the period of authorization for the county of Westchester's additional one percent rate of sales and compensating use tax; and to amend chapter 272 of the laws of 1991, amending the tax law relating to the method of disposition of sales and compensating use tax revenue in Westchester county and enacting the Westchester county spending limitation act, in relation to revising the period of authorization for the county of Westchester's additional one percent rate of 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 42 of subparagraph (i) of the opening paragraph of 2 section 1210 of the tax law, as amended by section 1 of item EEE of 3 subpart C of part XXX of chapter 58 of the laws of 2020, is amended to 4 read as follows: 5 (42) the county of Westchester is hereby further authorized and 6 empowered to adopt and amend local laws, ordinances or resolutions 7 imposing such taxes at a rate that is one percent additional to the 8 three percent rate authorized above in this paragraph for such county 9 for the period beginning August first, two thousand nineteen and ending 10 November thirtieth, two thousand [twenty-three] twenty-five; 11 § 2. Subdivision e of section 4 and sections 5, 7 and 16 of chapter 12 272 of the laws of 1991, amending the tax law relating to the method of 13 disposition of sales and compensating use tax revenue in Westchester 14 county and enacting the Westchester county spending limitation act, as 15 amended by section 2 of item EEE of subpart C of part XXX of chapter 58 16 of the laws of 2020, are amended to read as follows: EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD10181-02-3S. 6823--A 2 1 e. "Spending limitation" means the maximum amount of county spending 2 established in county fiscal years 1992, 1993, 1994, 1995, 1996, 1997, 3 1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006, 2007, 2008, 2009, 4 2010, 2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019, 2020, 2021, 5 2022 [and], 2023, 2024 and 2025. 6 § 5. Establishment of annual spending limitation. a. For county fiscal 7 years 1992, 1993, 1994, 1995, 1996, 1997, 1998, 1999, 2000, 2001, 2002, 8 2003, 2004, 2005, 2006, 2007, 2008, 2009, 2010, 2011, 2012, 2013, 2014, 9 2015, 2016, 2017, 2018, 2019, 2020, 2021, 2022 [and], 2023, 2024 and 10 2025 there shall be in effect an annual spending limitation. The spend- 11 ing limitation shall be derived from a fixed percentage reflecting the 12 ratio of base year spending to county personal income. County personal 13 income for such calculation shall be for the period January 1, 1986 14 through December 31, 1986. Such percentage shall be applied to county 15 personal income for the period January 1, 1989 through December 31, 16 1989, to determine the spending limitation for county fiscal year 1992; 17 to determine the spending limitation for county fiscal year 1993, such 18 percentage shall be applied to county personal income for the period 19 January 1, 1990 through December 31, 1990; to determine the spending 20 limitation for county fiscal year 1994, such percentage shall be applied 21 to county personal income for the period January 1, 1991 through Decem- 22 ber 31, 1991; to determine the spending limitation for county fiscal 23 year 1995, such percentage shall be applied to county personal income 24 for the period January 1, 1992 through December 31, 1992; to determine 25 the spending limitation for county fiscal year 1996, such percentage 26 shall be applied to county personal income for the period January 1, 27 1993 through December 31, 1993; to determine the spending limitation for 28 county fiscal year 1997, such percentage shall be applied to county 29 personal income for the period January 1, 1994 through December 31, 30 1994; to determine the spending limitation for county fiscal year 1998, 31 such percentage shall be applied to county personal income for the peri- 32 od January 1, 1995 through December 31, 1995; to determine the spending 33 limitation for county fiscal year 1999, such percentage shall be applied 34 to county personal income for the period January 1, 1996 through Decem- 35 ber 31, 1996; to determine the spending limitation for county fiscal 36 year 2000, such percentage shall be applied to county personal income 37 for the period January 1, 1997 through December 31, 1997; to determine 38 the spending limitation for county fiscal year 2001, such percentage 39 shall be applied to county personal income for the period January 1, 40 1998 through December 31, 1998; to determine the spending limitation for 41 county fiscal year 2002, such percentage shall be applied to county 42 personal income for the period January 1, 1999 through December 31, 43 1999; to determine the spending limitation for county fiscal year 2003, 44 such percentage shall be applied to county personal income for the peri- 45 od January 1, 2000 through December 31, 2000; to determine the spending 46 limitation for county fiscal year 2004, such percentage shall be applied 47 to county personal income for the period January 1, 2001 through Decem- 48 ber 31, 2001; to determine the spending limitation for county fiscal 49 year 2005, such percentage shall be applied to county personal income 50 for the period January 1, 2002 through December 31, 2002; to determine 51 the spending limitation for county fiscal year 2006, such percentage 52 shall be applied to county personal income for the period January 1, 53 2003 through December 31, 2003; to determine the spending limitation for 54 the county fiscal year 2007, such percentage shall be applied to county 55 personal income for the period January 1, 2004 through December 31, 56 2004; to determine the spending limitation for the county fiscal yearS. 6823--A 3 1 2008, such percentage shall be applied to county personal income for the 2 period January 1, 2005 through December 31, 2005; to determine the 3 spending limitation for the county fiscal year 2009, such percentage 4 shall be applied to county personal income for the period January 1, 5 2006 through December 31, 2006; to determine the spending limitation for 6 the county fiscal year 2010, such percentage shall be applied to county 7 personal income for the period January 1, 2007 through December 31, 8 2007; to determine the spending limitation for the county fiscal year 9 2011, such percentage shall be applied to county personal income for the 10 period January 1, 2008 through December 31, 2008; to determine the 11 spending limitation for the county fiscal year 2012, such percentage 12 shall be applied to county personal income for the period January 1, 13 2009 through December 31, 2009; to determine the spending limitation for 14 the county fiscal year 2013, such percentage shall be applied to county 15 personal income for the period January 1, 2010 through December 31, 16 2010; to determine the spending limitation for the county fiscal year 17 2014, such percentage shall be applied to county personal income for the 18 period January 1, 2011 through December 31, 2011; to determine the 19 spending limitation for the county fiscal year 2015, such percentage 20 shall be applied to county personal income for the period January 1, 21 2012 through December 31, 2012; to determine the spending limitation for 22 county fiscal year 2016, such percentage shall be applied to the county 23 personal income for the period January 1, 2013 through December 31, 24 2013; to determine the spending limitation for the county fiscal year 25 2017, such percentage shall be applied to county personal income for the 26 period January 1, 2014 through December 31, 2014; and to determine the 27 spending limitation for county fiscal year 2018, such percentage shall 28 be applied to the county personal income for the period January 1, 2015 29 through December 31, 2015; to determine the spending limitation for the 30 county fiscal year 2019, such percentage shall be applied to county 31 personal income for the period January 1, 2016 through December 31, 32 2016; and to determine the spending limitation for county fiscal year 33 2020, such percentage shall be applied to the county personal income for 34 the period January 1, 2017 through December 31, 2017; and to determine 35 the spending limitation for the county fiscal year 2021, such percentage 36 shall be applied to county personal income for the period January 1, 37 2018 through December 31, 2018; and to determine the spending limitation 38 for the county fiscal year 2022, such percentage shall be applied to 39 county personal income for the period January 1, 2019 through December 40 31, 2019; and to determine the spending limitation for the county fiscal 41 year 2023, such percentage shall be applied to county personal income 42 for the period January 1, 2020 through December 31, 2020; and to deter- 43 mine the spending limitation for the county fiscal year 2024, such 44 percentage shall be applied to county personal income for the period 45 January 1, 2021 through December 31, 2021; and to determine the spending 46 limitation for the county fiscal year 2025, such percentage shall be 47 applied to county personal income for the period January 1, 2022 through 48 December 31, 2022. 49 b. The spending limitation shall serve as a statutory cap on county 50 spending to be reflected in the tentative budget as well as the enacted 51 budget for county fiscal years beginning in 1992. 52 § 7. Mandatory tax reduction. In the event that the county spending 53 subject to the spending limitation exceeds such limitation in the adop- 54 tive county budget for county fiscal year 1992, 1993, 1994, 1995, 1996, 55 1997, 1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006, 2007, 2008, 56 2009, 2010, 2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019, 2020,S. 6823--A 4 1 2021, 2022 [or], 2023, 2024 or 2025 then section 1262-b of the tax law 2 shall be repealed. 3 § 16. This act shall take effect immediately, provided, however, that 4 sections one through seven of this act shall be in full force and effect 5 until November 30, [2023] 2025. 6 § 3. This act shall take effect immediately; provided, however, that 7 the amendments to sections 4, 5 and 7 of chapter 272 of the laws of 1991 8 made by section two of this act shall not affect the expiration of such 9 sections and shall be deemed repealed therewith.
