Bill Text: NY S07648 | 2019-2020 | General Assembly | Introduced
Bill Title: Relates to revising the period of authorization for the county of Westchester's additional one percent rate of sales and compensating use tax and the expiration of the Westchester county spending limitation act.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2020-02-04 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S07648 Detail]
Download: New_York-2019-S07648-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 7648 IN SENATE February 4, 2020 ___________ Introduced by Sen. MAYER -- 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 revising the period of authorization for the county of Westchester's additional one percent rate of sales and compensating use tax and the expiration of the West- chester county spending limitation act; to amend chapter 272 of the laws of 1991, amending the tax law relating to the method of disposi- tion 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 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 chapter 43 of the laws of 3 2019, is amended to read as follows: 4 (42) the county of Westchester is hereby further authorized and 5 empowered to adopt and amend local laws, ordinances or resolutions 6 imposing such taxes at a rate that is one percent additional to the 7 three percent rate authorized above in this paragraph for such county 8 for the period beginning August first, two thousand nineteen and ending 9 November thirtieth, two thousand [twenty] twenty-two; 10 § 2. Subdivision e of section 4 and section 5, 7 and 16 of chapter 272 11 of the laws of 1991, amending the tax law relating to the method of 12 disposition of sales and compensating use tax revenue in Westchester 13 county and enacting the Westchester county spending limitation act, as 14 amended by chapter 43 of the laws of 2019, are amended to read as 15 follows: 16 e. "Spending limitation" means the maximum amount of county spending 17 established in county fiscal years 1992, 1993, 1994, 1995, 1996, 1997, 18 1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006, 2007, 2008, 2009, 19 2010, 2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019 [and], 2020, 20 2021 and 2022. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD15129-01-0S. 7648 2 1 § 5. Establishment of annual spending limitation. a. For county fiscal 2 years 1992, 1993, 1994, 1995, 1996, 1997, 1998, 1999, 2000, 2001, 2002, 3 2003, 2004, 2005, 2006, 2007, 2008, 2009, 2010, 2011, 2012, 2013, 2014, 4 2015, 2016, 2017, 2018, 2019 [and], 2020, 2021 and 2022 there shall be 5 in effect an annual spending limitation. The spending limitation shall 6 be derived from a fixed percentage reflecting the ratio of base year 7 spending to county personal income. County personal income for such 8 calculation shall be for the period January 1, 1986 through December 31, 9 1986. Such percentage shall be applied to county personal income for the 10 period January 1, 1989 through December 31, 1989, to determine the 11 spending limitation for county fiscal year 1992; to determine the spend- 12 ing limitation for county fiscal year 1993, such percentage shall be 13 applied to county personal income for the period January 1, 1990 through 14 December 31, 1990; to determine the spending limitation for county 15 fiscal year 1994, such percentage shall be applied to county personal 16 income for the period January 1, 1991 through December 31, 1991; to 17 determine the spending limitation for county fiscal year 1995, such 18 percentage shall be applied to county personal income for the period 19 January 1, 1992 through December 31, 1992; to determine the spending 20 limitation for county fiscal year 1996, such percentage shall be applied 21 to county personal income for the period January 1, 1993 through Decem- 22 ber 31, 1993; to determine the spending limitation for county fiscal 23 year 1997, such percentage shall be applied to county personal income 24 for the period January 1, 1994 through December 31, 1994; to determine 25 the spending limitation for county fiscal year 1998, such percentage 26 shall be applied to county personal income for the period January 1, 27 1995 through December 31, 1995; to determine the spending limitation for 28 county fiscal year 1999, such percentage shall be applied to county 29 personal income for the period January 1, 1996 through December 31, 30 1996; to determine the spending limitation for county fiscal year 2000, 31 such percentage shall be applied to county personal income for the peri- 32 od January 1, 1997 through December 31, 1997; to determine the spending 33 limitation for county fiscal year 2001, such percentage shall be applied 34 to county personal income for the period January 1, 1998 through Decem- 35 ber 31, 1998; to determine the spending limitation for county fiscal 36 year 2002, such percentage shall be applied to county personal income 37 for the period January 1, 1999 through December 31, 1999; to determine 38 the spending limitation for county fiscal year 2003, such percentage 39 shall be applied to county personal income for the period January 1, 40 2000 through December 31, 2000; to determine the spending limitation for 41 county fiscal year 2004, such percentage shall be applied to county 42 personal income for the period January 1, 2001 through December 31, 43 2001; to determine the spending limitation for county fiscal year 2005, 44 such percentage shall be applied to county personal income for the peri- 45 od January 1, 2002 through December 31, 2002; to determine the spending 46 limitation for county fiscal year 2006, such percentage shall be applied 47 to county personal income for the period January 1, 2003 through Decem- 48 ber 31, 2003; to determine the spending limitation for the county fiscal 49 year 2007, such percentage shall be applied to county personal income 50 for the period January 1, 2004 through December 31, 2004; to determine 51 the spending limitation for the county fiscal year 2008, such percentage 52 shall be applied to county personal income for the period January 1, 53 2005 through December 31, 2005; to determine the spending limitation for 54 the county fiscal year 2009, such percentage shall be applied to county 55 personal income for the period January 1, 2006 through December 31, 56 2006; to determine the spending limitation for the county fiscal yearS. 7648 3 1 2010, such percentage shall be applied to county personal income for the 2 period January 1, 2007 through December 31, 2007; to determine the 3 spending limitation for the county fiscal year 2011, such percentage 4 shall be applied to county personal income for the period January 1, 5 2008 through December 31, 2008; to determine the spending limitation for 6 the county fiscal year 2012, such percentage shall be applied to county 7 personal income for the period January 1, 2009 through December 31, 8 2009; to determine the spending limitation for the county fiscal year 9 2013, such percentage shall be applied to county personal income for the 10 period January 1, 2010 through December 31, 2010; to determine the 11 spending limitation for the county fiscal year 2014, such percentage 12 shall be applied to county personal income for the period January 1, 13 2011 through December 31, 2011; to determine the spending limitation for 14 the county fiscal year 2015, such percentage shall be applied to county 15 personal income for the period January 1, 2012 through December 31, 16 2012; to determine the spending limitation for county fiscal year 2016, 17 such percentage shall be applied to the county personal income for the 18 period January 1, 2013 through December 31, 2013; to determine the 19 spending limitation for the county fiscal year 2017, such percentage 20 shall be applied to county personal income for the period January 1, 21 2014 through December 31, 2014; and to determine the spending limitation 22 for county fiscal year 2018, such percentage shall be applied to the 23 county personal income for the period January 1, 2015 through December 24 31, 2015; to determine the spending limitation for the county fiscal 25 year 2019, such percentage shall be applied to county personal income 26 for the period January 1, 2016 through December 31, 2016; and to deter- 27 mine the spending limitation for county fiscal year 2020, such percent- 28 age shall be applied to the county personal income for the period Janu- 29 ary 1, 2017 through December 31, 2017; and to determine the spending 30 limitation for the county fiscal year 2021, such percentage shall be 31 applied to county personal income for the period January 1, 2018 through 32 December 31, 2018; and to determine the spending limitation for the 33 county fiscal year 2022, such percentage shall be applied to county 34 personal income for the period January 1, 2019 through December 31, 35 2019. 36 b. The spending limitation shall serve as a statutory cap on county 37 spending to be reflected in the tentative budget as well as the enacted 38 budget for county fiscal years beginning in 1992. 39 § 7. Mandatory tax reduction. In the event that the county spending 40 subject to the spending limitation exceeds such limitation in the adop- 41 tive county budget for county fiscal year 1992, 1993, 1994, 1995, 1996, 42 1997, 1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006, 2007, 2008, 43 2009, 2010, 2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019 [or], 44 2020, 2021 or 2022 then section 1262-b of the tax law shall be repealed. 45 § 16. This act shall take effect immediately, provided, however, that 46 sections one through seven of this act shall be in full force and effect 47 until November 30, [2020] 2022. 48 § 3. This act shall take effect immediately; provided that the amend- 49 ments made to section 4, 5 and 7 of chapter 272 of the laws of 1991 made 50 by section two of this act shall not affect the expiration of such 51 sections and shall be deemed repealed therewith.
