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A02805 Summary:

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A02805 Floor Votes:

A02805 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         2805--A
 
                               2009-2010 Regular Sessions
 
                   IN ASSEMBLY
 
                                    January 21, 2009
                                       ___________
 
        Introduced  by  M. of A. KOLB -- read once and referred to the Committee
          on Ways and Means  --  committee  discharged,  bill  amended,  ordered
          reprinted as amended and recommitted to said committee
 
        AN  ACT  to amend the tax law, in relation to authorizing Ontario county
          to impose additional rates of 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 40 of subparagraph (i) of the opening paragraph of
     2  section 1210 of the tax law, as amended by chapter 485 of  the  laws  of
     3  2007, is amended to read as follows:
     4    (40)  the county of Ontario is hereby further authorized and empowered
     5  to adopt and amend local laws, ordinances or resolutions  imposing  such
     6  taxes at a rate that is: (A) one-eighth of one percent additional to the
     7  three  percent  rate  authorized above in this paragraph for such county
     8  for the period beginning June first, two thousand six and ending  Novem-
     9  ber  thirtieth,  two thousand [nine] eleven; and also (B) at a rate that
    10  is three-eighths of one percent additional to  the  three  percent  rate

    11  authorized  above  in this paragraph, and that is also additional to the
    12  one-eighth of one percent rate authorized in this clause for such  coun-
    13  ty,  for  the  period  beginning  September first, two thousand nine and
    14  ending November thirtieth, two thousand eleven;
    15    § 2. Subparagraph (iii) of the opening paragraph of  section  1210  of
    16  the tax law, as amended by chapter 65 of the laws of 2008, is amended to
    17  read as follows:
    18    (iii)  the  maximum rate referred to in section twelve hundred twenty-
    19  four of this article  shall  be  calculated  without  reference  to  the
    20  following  additional  rates authorized in subparagraphs (i) and (ii) of
    21  this paragraph: one and one-half percent for the county of Allegany; one
    22  percent for the counties  of  Rensselaer,  Erie,  Cattaraugus,  Wyoming,

    23  Ulster,  Albany,  Suffolk, Greene, Orleans, Franklin, Herkimer, Genesee,
    24  Columbia, Schuyler, Chenango, Monroe, Steuben, Chemung, Seneca,  Living-
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD04795-02-9
        A. 2805--A                          2
 
     1  ston,  Niagara,  Yates,  Tioga,  Montgomery, Delaware, Wayne, Schoharie,
     2  Putnam, Clinton and Onondaga and the cities of Yonkers, Mount Vernon and
     3  New Rochelle; three-quarters of one percent for the counties  of  Dutch-
     4  ess,  Essex,  Lewis,  Orange,  Jefferson and Chautauqua; one percent and
     5  three-quarters of one percent or one-half of one percent for the  county
     6  of Oneida; three-quarters of one percent and one-half of one percent for

     7  the  county  of  Nassau;  one-half of one percent and one-quarter of one
     8  percent for the city of White Plains; one-half or one  percent  for  the
     9  county of Tompkins; three-eighths of one percent and five-eighths of one
    10  percent  for  the  county  of  Rockland; one-half of one percent for the
    11  counties of Putnam and Schenectady; one-eighth of one percent and three-
    12  eighths of one percent for  the  county  of  Ontario;  one-half  of  one
    13  percent and one-half of one percent for the county of Sullivan;
    14    §  3.  Subdivision  (gg)  of  section 1224 of the tax law, as added by
    15  chapter 37 of the laws of 2006, is amended to read as follows:
    16    (gg) The county of Ontario shall have the sole  right  to  impose  the
    17  additional  one-eighth  of  one percent [rate] and the additional three-

    18  eighths of one percent rates of tax which such county is  authorized  to
    19  impose  pursuant  to the authority of section twelve hundred ten of this
    20  article. Such additional [rate] rates of tax shall be in addition to any
    21  other tax which such county may impose or may be  imposing  pursuant  to
    22  this  article  or  any other law and such additional [rate] rates of tax
    23  shall not be subject to preemption. Net collections from the  additional
    24  three-eighths  of  one percent rate imposed pursuant to the authority of
    25  subclause (B) of clause forty of subparagraph (i) of the  opening  para-
    26  graph  of  section twelve hundred ten of this article shall be set aside
    27  for county purposes and shall not be subject to any revenue distribution

    28  agreement entered into pursuant to the authority of subdivision  (c)  of
    29  section  twelve  hundred sixty-two or section twelve hundred sixty-two-r
    30  of this article, as added by chapter thirty-seven of  the  laws  of  two
    31  thousand six. The maximum three percent rate referred to in this section
    32  shall  be  calculated  without reference to the additional one-eighth of
    33  one percent or three-eighths of one percent rate of tax which the county
    34  of Ontario is authorized and empowered  to  adopt  pursuant  to  section
    35  twelve hundred ten of this article.
    36    §  4.   Notwithstanding any other provision of law to the contrary, if
    37  Ontario county adopts or amends a local law, ordinance or resolution  to
    38  impose, effective September 1, 2009, the additional three-eighths of one

    39  percent rate of sales and compensating use taxes authorized by this act,
    40  such  local law, ordinance or resolution shall take effect in accordance
    41  with the provisions of subdivision (d) of section 1210 of the  tax  law,
    42  except that the minimum notice requirements to the commissioner of taxa-
    43  tion  and  finance shall be deemed complied with if the county mails, by
    44  certified or registered mail, a certified copy of such local law,  ordi-
    45  nance  or  resolution to the commissioner at his or her office in Albany
    46  on or before July 30, 2009.
    47    § 5. This act shall take effect immediately.