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A06631 Summary:

BILL NOA06631
 
SAME ASSAME AS S06023
 
SPONSORButtenschon
 
COSPNSR
 
MLTSPNSR
 
Amd 1210 & 1262-g, Tax L
 
Extends the authority of Oneida county to impose additional rates of sales and compensating use taxes and to allocate and distribute a portion of net collections from such additional rates.
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A06631 Actions:

BILL NOA06631
 
04/25/2023referred to ways and means
05/23/2023reported referred to rules
05/24/2023reported
05/24/2023rules report cal.268
05/24/2023ordered to third reading rules cal.268
05/30/2023substituted by s6023
 S06023 AMEND= GRIFFO
 03/27/2023REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
 05/15/20231ST REPORT CAL.929
 05/16/20232ND REPORT CAL.
 05/17/2023ADVANCED TO THIRD READING
 05/24/2023PASSED SENATE
 05/24/2023DELIVERED TO ASSEMBLY
 05/24/2023referred to ways and means
 05/30/2023substituted for a6631
 05/30/2023ordered to third reading rules cal.268
 05/30/2023home rule request
 05/30/2023passed assembly
 05/30/2023returned to senate
 07/21/2023DELIVERED TO GOVERNOR
 07/28/2023SIGNED CHAP.246
 03/27/2023REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
 05/15/20231ST REPORT CAL.929
 05/16/20232ND REPORT CAL.
 05/17/2023ADVANCED TO THIRD READING
 05/24/2023PASSED SENATE
 05/24/2023DELIVERED TO ASSEMBLY
 05/24/2023referred to ways and means
 05/30/2023substituted for a6631
 05/30/2023ordered to third reading rules cal.268
 05/30/2023home rule request
 05/30/2023passed assembly
 05/30/2023returned to senate
 07/21/2023DELIVERED TO GOVERNOR
 07/28/2023SIGNED CHAP.246
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A06631 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A6631
 
SPONSOR: Buttenschon
  TITLE OF BILL: An act to amend the tax law, in relation to authorizing Oneida county to impose additional rates of sales and compensating use taxes and provid- ing for allocation and distribution of a portion of net collections from such additional rates   PURPOSE:: To authorize Oneida County to impose an additional one percent rate of sales and compensating use taxes for the period beginning December 1, 2023, and ending November 30, 2025, and also to impose a second addi- tional sales and compensating use tax rate of either three quarters of one percent or one-half of one percent for the same period. The bill also provides for distribution of a portion of the net collections from the additional one percent rate.   SUMMARY OF PROVISIONS:: Section 1 would amend clause (13) of subparagraph (i) of the opening paragraph of section 1210 of the Tax Law, to authorize Oneida County to impose an additional one percent rate of sales and compensating use taxes, as well as an additional three-quarters of one percent rate or one-half of one percent rate of such taxes, for the period commencing December 1, 2023 and ending November 30, 2025. Section 2 would amend Tax Law section 1262-g to continue the county's current allocation and distribution scheme for a portion of the net collections from the additional one percent rate through August 31, 2025. Section 3 provides for an immediate effective date.   JUSTIFICATION:: The county of Oneida, with the consent of the Oneida County Board of Legislators, has requested this legislation to extend the increase of their sales and compensating use tax and will utilize the additional revenue to continue to provide services that it deems vital to the community, while maintaining a balanced budget.   LEGISLATIVE HISTORY:: New.   FISCAL IMPLICATIONS:: Additional revenue for the county.   EFFECTIVE DATE:: Immediate.
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A06631 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          6631
 
                               2023-2024 Regular Sessions
 
                   IN ASSEMBLY
 
                                     April 25, 2023
                                       ___________
 
        Introduced  by  M.  of  A.  BUTTENSCHON -- read once and referred to the
          Committee on Ways and Means
 
        AN ACT to amend the tax law, in relation to authorizing Oneida county to
          impose additional rates  of  sales  and  compensating  use  taxes  and
          providing  for  allocation  and  distribution  of  a  portion  of  net
          collections from such additional rates
 
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
 
     1    Section  1.  Clause 13 of subparagraph (i) of the opening paragraph of
     2  section 1210 of the tax law, as amended by  section  1  of  item  DD  of
     3  subpart  C  of part XXX of chapter 58 of the laws of 2020, is amended to
     4  read as follows:
     5    (13) the county of Oneida is hereby further authorized  and  empowered
     6  to  adopt  and amend local laws, ordinances or resolutions imposing such
     7  taxes at a rate which is:  (i)  one  percent  additional  to  the  three
     8  percent  rate authorized above in this paragraph for such county for the
     9  period beginning September first, nineteen hundred ninety-two and ending
    10  November thirtieth, two thousand [twenty-three]  twenty-five;  and  also
    11  (ii) at a rate which is three-quarters of one percent or one-half of one
    12  percent  additional  to  the three percent rate authorized above in this
    13  paragraph, and which is also additional to the  one  percent  rate  also
    14  authorized  above  in this clause for such county, for the period begin-
    15  ning December first, two thousand eight and ending  November  thirtieth,
    16  two thousand [twenty-three] twenty-five;
    17    § 2. Section 1262-g of the tax law, as amended by section 2 of item DD
    18  of  subpart  C of part XXX of chapter 58 of the laws of 2020, is amended
    19  to read as follows:
    20    § 1262-g. Oneida county allocation and distribution of net collections
    21  from the additional one percent  rate  of  sales  and  compensating  use
    22  taxes.  Notwithstanding  any contrary provision of law, if the county of
    23  Oneida imposes sales and compensating use taxes at a rate which  is  one
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10263-02-3

        A. 6631                             2
 
     1  percent  additional  to  the  three  percent  rate authorized by section
     2  twelve hundred ten of this article, as authorized by such  section,  (a)
     3  where  a  city  in  such county imposes tax pursuant to the authority of
     4  subdivision  (a)  of  such section twelve hundred ten, such county shall
     5  allocate, distribute and pay in cash quarterly to such city one-half  of
     6  the  net collections attributable to such additional one percent rate of
     7  the county's taxes collected in such city's boundaries; (b) where a city
     8  in such county does not impose tax pursuant to  the  authority  of  such
     9  subdivision  (a)  of  such section twelve hundred ten, such county shall
    10  allocate, distribute and pay in cash  quarterly  to  such  city  not  so
    11  imposing  tax  a portion of the net collections attributable to one-half
    12  of the county's additional one percent rate of  tax  calculated  on  the
    13  basis  of  the  ratio which such city's population bears to the county's
    14  total population, such populations as determined in accordance with  the
    15  latest  decennial  federal  census  or  special  population census taken
    16  pursuant to section twenty of the general municipal  law  completed  and
    17  published  prior  to  the end of the quarter for which the allocation is
    18  made, which special census must include the entire area of  the  county;
    19  and (c) provided, however, that such county shall dedicate the first one
    20  million five hundred thousand dollars of net collections attributable to
    21  such  additional  one  percent rate of tax received by such county after
    22  the county receives in the aggregate eighteen million five hundred thou-
    23  sand dollars of net collections from such additional one percent rate of
    24  tax imposed for any of the periods: September first, two thousand twelve
    25  through August thirty-first, two thousand thirteen; September first, two
    26  thousand thirteen through August thirty-first,  two  thousand  fourteen;
    27  and  September first, two thousand fourteen through August thirty-first,
    28  two thousand fifteen; September  first,  two  thousand  fifteen  through
    29  August  thirty-first,  two  thousand  sixteen;  and September first, two
    30  thousand sixteen through August thirty-first,  two  thousand  seventeen;
    31  September first, two thousand seventeen through August thirty-first, two
    32  thousand eighteen; September first, two thousand eighteen through August
    33  thirty-first,  two  thousand twenty; [and] September first, two thousand
    34  twenty through  August  thirty-first,  two  thousand  twenty-three;  and
    35  September  first, two thousand twenty-three through August thirty-first,
    36  two thousand twenty-five, to  an  allocation  on  a  per  capita  basis,
    37  utilizing  figures  from  the latest decennial federal census or special
    38  population census taken pursuant to section twenty of the general munic-
    39  ipal law, completed and published prior to the end of the year for which
    40  such allocation is made, which special census must  include  the  entire
    41  area  of such county, to be allocated and distributed among the towns of
    42  Oneida county by appropriation of its board  of  legislators;  provided,
    43  further,  that nothing herein shall require such board of legislators to
    44  make any such appropriation until it has been notified by  any  town  by
    45  appropriate  resolution and, in any case where there is a village wholly
    46  or partly located within a town, a resolution  of  every  such  village,
    47  embodying  the  agreement  of such town and village or villages upon the
    48  amount of such appropriation  to  be  distributed  to  such  village  or
    49  villages  out  of  the  allocation  to  the town or towns in which it is
    50  located.
    51    § 3. This act shall take effect immediately.
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