Bill Text: NY S08085 | 2019-2020 | General Assembly | Introduced
Bill Title: Extends the authorization for Chautauqua county to impose an additional one percent rate of sales and compensating use taxes.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2020-03-17 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S08085 Detail]
Download: New_York-2019-S08085-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 8085 IN SENATE March 17, 2020 ___________ Introduced by Sen. BORRELLO -- 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 authorizing Chautauqua coun- ty to impose an additional one percent 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 38 of subparagraph (i) of the opening paragraph of 2 section 1210 of the tax law, as amended by section 1 of subpart F of 3 part A of chapter 61 of the laws of 2017, is amended to read as follows: 4 (38) the county of Chautauqua 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: (i) one and one-quarter percent 7 additional to the three percent rate authorized above in this paragraph 8 for such county for the period beginning March first, two thousand five 9 and ending August thirty-first, two thousand six; (ii) one percent addi- 10 tional to the three percent rate authorized above in this paragraph for 11 such county for the period beginning September first, two thousand six 12 and ending November thirtieth, two thousand seven; (iii) three-quarters 13 of one percent additional to the three percent rate authorized above in 14 this paragraph for such county for the period beginning December first, 15 two thousand seven and ending November thirtieth, two thousand ten; (iv) 16 one-half of one percent additional to the three percent rate authorized 17 above in this paragraph for such county for the period beginning Decem- 18 ber first, two thousand ten and ending November thirtieth, two thousand 19 fifteen; and (v) one percent additional to the three percent rate 20 authorized above in this clause for such county for the period beginning 21 December first, two thousand fifteen and ending November thirtieth, two 22 thousand [twenty] twenty-three; 23 § 2. Section 1262-o of the tax law, as amended by section 2 of subpart 24 F of part A of chapter 61 of the laws of 2017, is amended to read as 25 follows: EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD15981-01-0S. 8085 2 1 § 1262-o. Disposition of net collections from the additional rate of 2 sales and compensating use taxes in the county of Chautauqua. Notwith- 3 standing any contrary provision of law, if the county of Chautauqua 4 imposes the additional one and one-quarter percent rate of sales and 5 compensating use taxes authorized by section twelve hundred ten of this 6 article for all or any portion of the period beginning March first, two 7 thousand five and ending August thirty-first, two thousand six, the 8 additional one percent rate authorized by such section for all or any of 9 the period beginning September first, two thousand six and ending Novem- 10 ber thirtieth, two thousand seven, the additional three-quarters of one 11 percent rate authorized by such section for all or any of the period 12 beginning December first, two thousand seven and ending November thirti- 13 eth, two thousand ten, the county shall allocate one-fifth of the net 14 collections from the additional three-quarters of one percent to the 15 cities, towns and villages in the county on the basis of their respec- 16 tive populations, determined in accordance with the latest decennial 17 federal census or special population census taken pursuant to section 18 twenty of the general municipal law completed and published prior to the 19 end of the quarter for which the allocation is made, and allocate the 20 remainder of the net collections from the additional three-quarters of 21 one percent as follows: (1) to pay the county's expenses for Medicaid 22 and other expenses required by law; (2) to pay for local road and bridge 23 projects; (3) for the purposes of capital projects and repaying any 24 debts incurred for such capital projects in the county of Chautauqua 25 that are not otherwise paid for by revenue received from the mortgage 26 recording tax; and (4) for deposit into a reserve fund for bonded 27 indebtedness established pursuant to the general municipal law. Notwith- 28 standing any contrary provision of law, if the county of Chautauqua 29 imposes the additional one-half percent rate of sales and compensating 30 use taxes authorized by such section twelve hundred ten for all or any 31 of the period beginning December first, two thousand ten and ending 32 November thirtieth, two thousand fifteen, the county shall allocate 33 three-tenths of the net collections from the additional one-half of one 34 percent to the cities, towns and villages in the county on the basis of 35 their respective populations, determined in accordance with the latest 36 decennial federal census or special population census taken pursuant to 37 section twenty of the general municipal law completed and published 38 prior to the end of the quarter for which the allocation is made, and 39 allocate the remainder of the net collections from the additional one- 40 half of one percent as follows: (1) to pay the county's expenses for 41 Medicaid and other expenses required by law; (2) to pay for local road 42 and bridge projects; (3) for the purposes of capital projects and repay- 43 ing any debts incurred for such capital projects in the county of Chau- 44 tauqua that are not otherwise paid for by revenue received from the 45 mortgage recording tax; and (4) for deposit into a reserve fund for 46 bonded indebtedness established pursuant to the general municipal law. 47 Notwithstanding any contrary provision of law, if the county of Chautau- 48 qua imposes the additional one percent rate of sales and compensating 49 use taxes authorized by such section twelve hundred ten for all or any 50 of the period beginning December first, two thousand fifteen and ending 51 November thirtieth, two thousand [twenty] twenty-three, the county shall 52 allocate three-twentieths of the net collections from the additional one 53 percent to the cities, towns and villages in the county on the basis of 54 their respective populations, determined in accordance with the latest 55 decennial federal census or special population census taken pursuant to 56 section twenty of the general municipal law completed and publishedS. 8085 3 1 prior to the end of the quarter for which the allocation is made, and 2 allocate the remainder of the net collections from the additional one 3 percent as follows: (1) to pay the county's expenses for Medicaid and 4 other expenses required by law; (2) to pay for local road and bridge 5 projects; (3) for the purposes of capital projects and repaying any 6 debts incurred for such capital projects in the county of Chautauqua 7 that are not otherwise paid for by revenue received from the mortgage 8 recording tax; and (4) for deposit into a reserve fund for bonded 9 indebtedness established pursuant to the general municipal law. The net 10 collections from the additional rates imposed pursuant to this section 11 shall be deposited in a special fund to be created by such county sepa- 12 rate and apart from any other funds and accounts of the county to be 13 used for purposes above described. 14 § 3. This act shall take effect immediately.