A08502 Summary:

BILL NO    A08502 

SAME AS    Same as S 5662, S65063

SPONSOR    Parment (MS)

COSPNSR    Giglio

MLTSPNSR   

Amd SS1210, 1224 & 1262-o, Tax L

Relates to the imposition of sales and compensating use taxes in the county of
Chautauqua.

A08502 Actions:

BILL NO    A08502 

05/22/2009 referred to ways and means
06/10/2009 reported referred to rules
06/10/2009 reported 
06/10/2009 rules report cal.218
06/10/2009 ordered to third reading rules cal.218
06/15/2009 home rule request
06/15/2009 passed assembly
06/16/2009 delivered to senate
06/15/2009 REFERRED TO RULES
06/30/2009 SUBSTITUTED FOR S5662
06/30/2009 3RD READING CAL.682
06/30/2009 HOME RULE REQUEST
06/30/2009 PASSED SENATE
07/09/2009 VOTE RECONSIDERED - RESTORED TO THIRD READING
07/09/2009 HOME RULE REQUEST
07/09/2009 REPASSED SENATE
07/09/2009 RETURNED TO ASSEMBLY
07/10/2009 delivered to governor
07/11/2009 signed chap.174

A08502 Votes:

BILL: A08502  DATE: 06/15/2009  MOTION:                       YEA/NAY: 109/036

Abbate  Y  Cahill  NO Englebr Y  Hooper  ER Maisel  Y  Powell  Y  Skartad Y
Alessi  NO Calhoun Y  Errigo  NO Hoyt    Y  Markey  Y  Pretlow Y  Spano   NO
Alfano  NO Camara  Y  Espaill Y  Hyer-Sp NO Mayerso Y  Quinn   NO Stirpe  NO
Amedore NO Canestr Y  Farrell Y  Jacobs  Y  McDonou NO Rabbitt Y  Sweeney Y
Arroyo  Y  Carrozz Y  Fields  NO Jaffee  Y  McEneny Y  Raia    NO Tedisco NO
Aubry   Y  Castro  Y  Finch   Y  Jeffrie Y  McKevit NO Ramos   NO Thiele  NO
Bacalle Y  Christe NO Fitzpat NO John    Y  Meng    Y  Reilich NO Titone  Y
Ball    NO Clark   Y  Gabrysz NO Jordan  Y  Miller  Y  Reilly  Y  Titus   ER
Barclay Y  Colton  Y  Galef   Y  Kavanag Y  Millman Y  Rive J  Y  Tobacco NO
Barra   NO Conte   Y  Gantt   Y  Kellner Y  Molinar NO Rive N  Y  Towns   Y
Barron  ER Cook    Y  Gianari Y  Kolb    Y  Morelle Y  Rive PM Y  Townsen NO
Benedet Y  Corwin  NO Gibson  Y  Koon    NO Nolan   Y  Robinso Y  Walker  NO
Benjami Y  Crespo  Y  Giglio  Y  Lancman Y  Oaks    Y  Rosenth Y  Weinste Y
Bing    Y  Crouch  Y  Glick   Y  Latimer Y  O'Donne Y  Russell Y  Weisenb Y
Boyland Y  Cusick  Y  Gordon  NO Lavine  Y  O'Mara  NO Saladin NO Weprin  Y
Boyle   Y  Cymbrow Y  Gottfri Y  Lentol  Y  Ortiz   Y  Sayward Y  Wright  Y
Bradley Y  DelMont Y  Gunther NO Lifton  Y  Parment Y  Scarbor Y  Zebrows Y
Brennan Y  DenDekk Y  Hawley  NO Lope PD NO Paulin  Y  Schimel Y  Mr Spkr Y
Brodsky Y  Destito NO Hayes   NO Lope VJ ER Peoples Y  Schimmi Y
Brook-K Y  Dinowit Y  Heastie Y  Lupardo Y  Peralta Y  Schroed Y
Burling Y  Duprey  Y  Hevesi  Y  Magee   Y  Perry   Y  Scozzaf Y
Butler  Y  Eddingt Y  Hikind  Y  Magnare Y  Pheffer Y  Seminer ER

A08502 Memo:

BILL NUMBER:A8502

TITLE OF BILL:  An act to amend the tax law, in relation to imposition
of sales and compensating use taxes in the county of Chautauqua

PURPOSE:

The purpose of this legislation is to extend the authorization for Chau-
tauqua County's sales tax rate of 3.75% for one year and then drop the
rate to 3.50% for the following year, and the allocation of one-fifth of
the net collections from the additional sales tax to the municipalities
based upon population, and to continue the authorization of the elimi-
nation of the county tax on residential home heating fuels.

SUMMARY OF PROVISIONS:

Section 1: Clause 38 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as added by chapter 468 of the laws of 2007
is amended.

Section 2: Subparagraph (iii) of the opening paragraph of section 1210
of the tax law is amended.

Section 3: Subdivision (ee) of section 1224 of the tax law is amended.

Section 4: Section 1262-0 of the tax law is amended.

Section 5: Suspension clause.

Section 6: Effective date.

JUSTIFICATION:

In 2005, Chautauqua County requested authorization to impose an addi-
tional sales tax of 1.25% to be used for paying the escalating mandated
cost of Medicaid and other expenses. In 2006, citing the State's passage
of Medicaid cap legislation, the county requested that the additional
tax rate be lowered to 1%. In 2007, the additional sale tax rate was
lowered to .75%.

This legislation continues Chautauqua County's additional sales tax at a
rate of .75% and drops the additional rate to .50% in 2012. The legis-
lation also provides for the allocation of one-fifth of the net
collections from the additional sales tax to the municipalities based
upon population and the elimination of the sales tax on home heating
fuel.

LEGISLATIVE HISTORY:

This is new legislation.

FISCAL IMPLICATIONS:

This legislation will have no fiscal implications for the State and the
county will receive additional funds in sales tax revenue.

Consumers of home heating fuel will continue to save in energy costs due
to the elimination of the county sales tax on heating fuels.

EFFECTIVE DATE:

This act shall take effect immediately.