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A06553 Summary:

A06553 Actions:

A06553 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
 submitted in accordance with Assembly Rule III, Sec 1(f)



 
BILL NUMBER: A6553
 
SPONSOR: McLaughlin

 
TITLE OF BILL:  An act to amend the tax law, in relation to sales and
compensating use tax in Columbia county
 
 
PURPOSE:
 
This bill would allow Columbia County to adopt a local law to continue
to add an additional one percent of their sales tax to meet operating
costs of the county government.
 
 
SUMMARY OF PROVISIONS:
 
Section one amends Section 1210 of the Tax Law to authorize Columbia
County to continue to add an additional one percent sales tax to the
present three percent rate until November 30, 2019

Section two requires Columbia County to allocate and distribute a
portion of the net collections to the City of Hudson and the rest of the
County in the same proportion that the County was allocating and
distributing its net collections from its three percent rate of sales
and use taxes.
 
Section three sets forth an immediate effective date.
 
 
EXISTING LAW:
 
Current law allows Columbia County to add an additional one percent to
their sales tax until November 30, 2017.
 
 
JUSTIFICATION:
 
Columbia County has requested authorization to continue their sales tax
collection at four percent. This legislation authorizes Columbia County
to enact a county law to continue this increase which the County has
deemed essential to meet a balanced budget for governmental services.
 
 
LEGISLATIVE HISTORY:
 
Chapter 307,Laws of 2015
Chapter 212,laws of 2013
Chapter 233,Laws of 2011
Chapter 121,Laws of 2009
Chapter 247,Laws of 2007
Chapter 470,Laws of 2005
Chapter 251,Laws of 2003
 
 
FISCAL IMPLICATIONS:
 
Additional revenue for Columbia County is anticipated if the County
adopts a local law.
 
 
EFFECTIVE DATE:
Immediately.

A06553 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          6553
 
                               2017-2018 Regular Sessions
 
                   IN ASSEMBLY
 
                                      March 9, 2017
                                       ___________
 
        Introduced  by  M.  of  A.  McLAUGHLIN  -- read once and referred to the
          Committee on Ways and Means
 
        AN ACT to amend the tax law, in relation to sales and  compensating  use
          tax in Columbia county
 
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. Clause 21 of subparagraph (i) of the opening  paragraph  of
     2  section  1210  of  the tax law, as amended by chapter 307 of the laws of
     3  2015, is amended to read as follows:
     4    (21) the county of Columbia 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 March first, nineteen hundred ninety-five, and ending November
     9  thirtieth, two thousand [seventeen] nineteen;
    10    § 2. This act shall take effect immediately.
 
 
 
 
 
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10079-01-7