Bill Text: NY S07319 | 2019-2020 | General Assembly | Introduced

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Bill Title: Extends the authorization of the county of Livingston to impose an additional one percent sales tax from November 30, 2020 until November 30, 2023.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Introduced - Dead) 2020-01-17 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S07319 Detail]

Download: New_York-2019-S07319-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          7319

                    IN SENATE

                                    January 17, 2020
                                       ___________

        Introduced  by Sens. GALLIVAN, BORRELLO -- read twice and ordered print-
          ed, and when printed to be committed  to  the  Committee  on  Investi-
          gations 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 section 1  of  subpart  X  of
     3  part A of chapter 61 of the laws of 2017, 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 [twenty] twenty-three;
    10    § 2. Section 1262-p of the tax law, as amended by section 2 of subpart
    11  X of part A of chapter 61 of the laws of 2017, is  amended  to  read  as
    12  follows:
    13    §  1262-p.  Disposition  of  net  collections  from the additional one
    14  percent rate of sales and  compensating  use  taxes  in  the  county  of
    15  Livingston.  Notwithstanding any contrary provision of law, if the coun-
    16  ty  of  Livingston  imposes the additional one percent rate of sales and
    17  compensating use taxes authorized by section twelve hundred ten of  this
    18  article  for  all or any portion of the period beginning June first, two
    19  thousand three and ending  November  thirtieth,  two  thousand  [twenty]
    20  twenty-three,  the  county shall use all net collections from such addi-
    21  tional one percent rate to pay the county's expenses for  Medicaid.  The
    22  net collections from the additional one percent rate imposed pursuant to
    23  this  section shall be deposited in a special fund to be created by such
    24  county separate and apart from any other funds and accounts of the coun-
    25  ty. Any and all remaining  net  collections  from  such  additional  one
    26  percent tax, after the Medicaid expenses are paid, shall be deposited by
    27  the  county  of  Livingston  in  the general fund of such county for any
    28  county purpose.
    29    § 3. This act shall take effect immediately.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD14882-01-0