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A05443 Summary:

BILL NOA05443
 
SAME ASSAME AS S02969
 
SPONSORBrindisi
 
COSPNSRButler, Miller B
 
MLTSPNSR
 
Amd 1210, 1210-E & 1262-s, Tax L
 
Relates to extending the authorization for the imposition of additional sales and compensating use tax in Herkimer county.
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A05443 Actions:

BILL NOA05443
 
02/09/2017referred to ways and means
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A05443 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A5443
 
SPONSOR: Brindisi
  TITLE OF BILL: An act to amend the tax law, in relation to extending the period during which the county of Herkimer is authorized to impose additional sales and compensating use taxes   PURPOSE: To authorize Herkimer County to extend an additional one and one quarter percent sales tax for a two year period.   SUMMARY OF PROVISIONS: The bill amends sections 1210, 1210-E and 1262-S of the tax law to extend the authorization for Herkimer County to impose an additional one and one quarter percent sales tax until November 30, 2019.   EXISTING LAW: Current law authorizes Herkimer County to impose an additional one and one quarter percent sales tax until November 30, 2017.   JUSTIFICATION: The Herkimer County Legislature, pursuant to its home rule authority, passed a resolution no. 17 requesting that the New York State Legisla- ture introduce and pass a bill to authorize the county to impose an additional one and one quarter percent sales and use tax for the period through November 30, 2019.   LEGISLATIVE HISTORY: The law was previously extended by Chapter 286 of the laws of 2015.   FISCAL IMPLICATIONS: None to the state.   EFFECTIVE DATE: Immediately.
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A05443 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          5443
 
                               2017-2018 Regular Sessions
 
                   IN ASSEMBLY
 
                                    February 9, 2017
                                       ___________
 
        Introduced by M. of A. BRINDISI -- read once and referred to the Commit-
          tee on Ways and Means
 
        AN  ACT to amend the tax law, in relation to extending the period during
          which the county of Herkimer is authorized to impose additional  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 19 of subparagraph (i) of the opening  paragraph  of
     2  section  1210  of  the tax law, as amended by chapter 286 of the laws of
     3  2015, is amended to read as follows:
     4    (19) the county of Herkimer is hereby further authorized and empowered
     5  to adopt and amend local laws, ordinances or resolutions  imposing  such
     6  taxes  at  a  rate  which is one percent additional to the three percent
     7  rate authorized above in this paragraph for such county for  the  period
     8  beginning  September  first,  nineteen  hundred  ninety-four, and ending
     9  November thirtieth, two thousand [seventeen] nineteen;
    10    § 2. Section 1210-E of the tax law, as amended by chapter 286  of  the
    11  laws of 2015, is amended to read as follows:
    12    §  1210-E. Sales and compensating use taxes within Herkimer county. In
    13  addition to the taxes imposed by section  twelve  hundred  ten  of  this
    14  subpart  or any other provision of law, the county of Herkimer is hereby
    15  authorized and empowered to adopt and amend local  laws,  ordinances  or
    16  resolutions  imposing within the territorial limits of such county addi-
    17  tional sales and compensating use taxes at the rate  of  one-quarter  of
    18  one  percent for the period beginning December first, two thousand seven
    19  and ending November thirtieth, two thousand [seventeen] nineteen,  which
    20  taxes shall be identical to the taxes imposed by such county pursuant to
    21  the  authority  of section twelve hundred ten of this subpart. Except as
    22  hereinafter provided, all provisions  of  this  article,  including  the
    23  definition  and  exemption provisions and the provisions relating to the
    24  administration, collection and distribution by the  commissioner,  shall
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08610-01-7

        A. 5443                             2
 
     1  apply  for  purposes of the taxes authorized by this section in the same
     2  manner and with the same force and effect as if  the  language  of  this
     3  article  had been incorporated in full in this section and had expressly
     4  referred  to  the  taxes  authorized by this section; provided, however,
     5  that any provision relating to a maximum rate shall be calculated  with-
     6  out reference to the rate of additional sales and compensating use taxes
     7  herein  authorized. For purposes of part IV of this article, relating to
     8  the disposition of revenues resulting from taxes collected and  adminis-
     9  tered  by  the  commissioner,  the additional sales and compensating use
    10  taxes authorized by this section imposed under the authority of  section
    11  twelve  hundred  ten  of this subpart and all provisions relating to the
    12  deposit, administration and disposition of taxes, penalties and interest
    13  relating to taxes imposed by a county under  the  authority  of  section
    14  twelve  hundred  ten of this subpart shall, except as otherwise provided
    15  in this section, apply to the  additional  sales  and  compensating  use
    16  taxes authorized by this section.
    17    §  3.  Section 1262-s of the tax law, as amended by chapter 286 of the
    18  laws of 2015, is amended to read as follows:
    19    § 1262-s. Disposition of net collections from the additional one-quar-
    20  ter of one percent rate of sales and compensating use taxes in the coun-
    21  ty of Herkimer. Notwithstanding any contrary provision of  law,  if  the
    22  county  of  Herkimer  imposes  the additional one-quarter of one percent
    23  rate of sales and compensating use taxes authorized  by  section  twelve
    24  hundred  ten-E  of  this  article  for  all or any portion of the period
    25  beginning December first, two thousand seven and ending November thirti-
    26  eth, two thousand [seventeen] nineteen, the county  shall  use  all  net
    27  collections  from such additional one-quarter of one percent rate to pay
    28  the county's expenses for the construction  of  additional  correctional
    29  facilities.  The net collections from the additional rate imposed pursu-
    30  ant to section twelve hundred ten-E shall be deposited in a special fund
    31  to be created by such county separate and apart from any other funds and
    32  accounts of the county. Any and all remaining net collections from  such
    33  additional  tax, after the expenses of such construction are paid, shall
    34  be deposited by the county of Herkimer in the general fund of such coun-
    35  ty for any county purpose.
    36    § 4. This act shall take effect immediately.
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