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A07949 Summary:

BILL NO    A07949B

SAME AS    SAME AS S06296

SPONSOR    Cahill

COSPNSR    

MLTSPNSR   

Amd S1210, Tax L; amd S3, Chap 200 of 2002

Extends the authority of the county of Ulster to impose an additional 1 percent
sales and compensating use tax; provides that the provisions of this act shall
only take effect if the county of Ulster on January 1, 2015 assumes the entire
cost of the safety net assistance program.
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A07949 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         7949--B
 
                               2013-2014 Regular Sessions
 
                   IN ASSEMBLY
 
                                      June 11, 2013
                                       ___________
 
        Introduced by M. of A. CAHILL -- read once and referred to the Committee
          on  Ways  and  Means  --  committee  discharged, bill amended, ordered
          reprinted as amended  and  recommitted  to  said  committee  --  again
          reported  from  said  committee  with amendments, ordered reprinted as
          amended and recommitted to said committee
 

        AN ACT to amend the tax law and chapter 200 of the laws of 2002 amending
          the tax law relating to certain tax rates imposed  by  the  county  of
          Ulster, in relation to extending the authority of the county of Ulster
          to impose an additional 1 percent sales and compensating use tax
 
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
 
     1    Section 1. Clause 7 of subparagraph (i) of the  opening  paragraph  of
     2  section  1210  of  the tax law, as amended by chapter 231 of the laws of
     3  2011, is amended to read as follows:
     4    (7) the county of Ulster is hereby further authorized and empowered to
     5  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  (i)  for  the
     8  period  beginning  September first, two thousand two and ending November
     9  thirtieth, two thousand thirteen  and  (ii)  for  the  period  beginning
    10  February first, two thousand fourteen, and ending December thirty-first,
    11  two  thousand fourteen and (iii) for the period beginning January first,
    12  two  thousand  fifteen  and  ending  November  thirtieth,  two  thousand
    13  fifteen;
    14    §  2.    Section 3 of chapter 200 of the laws of 2002 amending the tax
    15  law relating to certain tax rates imposed by the county  of  Ulster,  as
    16  amended  by  chapter  231  of  the  laws  of 2011, is amended to read as
    17  follows:
    18    § 3. If, pursuant to the authority of this act, the county  of  Ulster

    19  imposes  sales  and  compensating use taxes at a rate greater than three
    20  percent for all or any portion of the  period  commencing  September  1,
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08813-28-3

        A. 7949--B                          2
 
     1  2002,  and  ending  November  30, [2013] 2015, net collections from such
     2  additional rate of tax imposed during such period shall be deemed to be,
     3  and shall be included in,  net  collections  subject  to  such  county's
     4  existing  agreement  with  the city of Kingston entered into pursuant to
     5  subdivision (c) of section 1262 of the tax law and such net  collections
     6  shall be allocated in accordance with such agreement.

     7    §  3.  Notwithstanding any provision of law to the contrary, if Ulster
     8  county adopts or amends a local law, ordinance, or resolution to  impose
     9  a  one  percent  additional  rate  of  sales  and compensating use taxes
    10  authorized by this act for the period beginning  February  1,  2014  and
    11  ending December 31, 2014, such local law, ordinance, or resolution shall
    12  take  effect  on that date in accordance with the provisions of subdivi-
    13  sion (d) of section 1210 of the tax law,  except  that  such  additional
    14  rate  may  take  effect  on  February  1,  2014,  and the minimum notice
    15  requirements to the commissioner of taxation and finance shall be deemed
    16  complied with if such county mails, by certified or registered  mail,  a
    17  certified  copy  of  such  local  law,  ordinance  or resolution to such
    18  commissioner at his or her office in Albany, and provides a true copy of

    19  such local law, ordinance or resolution to such  commissioner  by  elec-
    20  tronic mail on or before January 23, 2014.
    21    §  4.  (a) As a condition precedent to imposing the additional rate of
    22  sales and compensating use taxes authorized by this act for  the  period
    23  beginning  January  1, 2015, and ending November 30, 2015, the county of
    24  Ulster shall adopt the resolution set out in  subdivision  (b)  of  this
    25  section,  in exactly the form set out in such subdivision (b), and shall
    26  mail a certified copy of such resolution to the commissioner of taxation
    27  and finance at the same time and in the same envelope  that  the  county
    28  mails  a  certified copy of its local enactment imposing such additional
    29  rate of tax, in accordance with the provisions  of  subdivision  (d)  of
    30  section 1210 of the tax law; provided, however, that notwithstanding the

    31  effective  dates specified in such subdivision (d), such additional rate
    32  of tax may take effect on January 1, 2015.  Upon receiving  such  certi-
    33  fied  copy  of the county's resolution adopted pursuant to this section,
    34  together with the certified copy of such enactment imposing  such  addi-
    35  tional  rate  of tax, the commissioner shall be authorized to administer
    36  such additional rate of tax for the period authorized by this act and as
    37  set forth in such enactment imposing such additional rate.
    38    (b) The form of the resolution described in subdivision  (a)  of  this
    39  section shall be exactly as follows:
    40    RESOLUTION of the county of Ulster regarding the Safety Net Assistance
    41  Program
    42    Section 1. The county of Ulster will be responsible for the full local
    43  share of the Safety Net Assistance Program required of the county by the

    44  State  of  New  York  and  will  not require towns and cities within its
    45  limits to contribute to the cost of this  program.  This  responsibility
    46  has  also  been  assumed  in Ulster County's Adopted Budget for the year
    47  2015.
    48    This resolution shall take effect January 1, 2015.
    49    § 5. This act shall take effect immediately.
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