Extends the authority of the county of Nassau to impose additional sales and compensating use taxes; extends local government assistance programs in Nassau county.
STATE OF NEW YORK
________________________________________________________________________
7913
2011-2012 Regular Sessions
IN ASSEMBLY
May 23, 2011
___________
Introduced by -- Multi-Sponsored by -- M. of A. HOOPER -- read once and
referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to extending the authority of
the county of Nassau to impose additional sales and compensating use
taxes, and extending local government assistance programs in Nassau
county
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Clause 2 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 2009, is amended to read as follows:
4 (2) the county of Nassau 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 three-quarters percent additional to the three
7 percent rate authorized above in this paragraph for such county for the
8 period beginning January first, nineteen hundred eighty-six and ending
9 November thirtieth, two thousand [eleven] thirteen, subject to the limi-
10 tation set forth in section twelve hundred sixty-two-e of this article,
11 and also at a rate which is one-half percent additional to the three
12 percent rate authorized above in this paragraph, and which is also addi-
13 tional to the three-quarters percent rate also authorized above in this
14 clause for such county, for the period beginning September first, nine-
15 teen hundred ninety-one and ending November thirtieth, two thousand
16 [eleven] thirteen;
17 § 2. Section 1262-e of the tax law, as amended by chapter 286 of the
18 laws of 2009, is amended to read as follows:
19 § 1262-e. Establishment of local government assistance programs in
20 Nassau county. 1. Towns and cities. Notwithstanding any other provision
21 of law to the contrary, for the calendar year beginning on January
22 first, nineteen hundred ninety-eight and continuing through the calendar
23 year beginning on January first, two thousand [eleven] thirteen, the
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD11800-01-1
A. 7913 2
1 county of Nassau shall enact and establish a local government assistance
2 program for the towns and cities within such county to assist such towns
3 and cities to minimize real property taxes; defray the cost and expense
4 of the treatment, collection, management, disposal, and transportation
5 of municipal solid waste, and to comply with the provisions of chapter
6 two hundred ninety-nine of the laws of nineteen hundred eighty-three;
7 and defray the cost of maintaining conservation and environmental
8 control programs. Such special assistance program for the towns and
9 cities within such county and the funding for such program shall equal
10 one-third of the revenues received by such county from the imposition of
11 the three-quarters percent sales and use tax during calendar years two
12 thousand one, two thousand two, two thousand three, two thousand four,
13 two thousand five, two thousand six, two thousand seven, two thousand
14 eight, two thousand nine, two thousand ten, [and] two thousand eleven,
15 two thousand twelve and two thousand thirteen additional to the regular
16 three percent rate authorized for such county in section twelve hundred
17 ten of this article. The monies for such special local assistance shall
18 be paid and distributed to the towns and cities on a per capita basis
19 using the population figures in the latest decennial federal census.
20 Provided further, that notwithstanding any other law to the contrary,
21 the establishment of such special assistance program shall preclude any
22 city or town within such county from preempting or claiming under any
23 other section of this chapter the revenues derived from the additional
24 tax authorized by section twelve hundred ten of this article. Provided
25 further, that any such town or towns may, by resolution of the town
26 board, apportion all or a part of monies received in such special
27 assistance program to an improvement district or special district
28 account within such town or towns in order to accomplish the purposes of
29 this special assistance program.
30 2. [Villages. Notwithstanding any other provision of law to the
31 contrary, for the calendar year beginning on January first, nineteen
32 hundred ninety-eight and continuing through the calendar year beginning
33 on January first, two thousand eleven, the county of Nassau, by local
34 law, is hereby empowered to enact and establish a local government
35 assistance program for the villages within such county to assist such
36 villages to minimize real property taxes; defray the cost and expense of
37 the treatment, collection, management, disposal, and transportation of
38 municipal solid waste; and defray the cost of maintaining conservation
39 and environmental control programs. The funding of such local assistance
40 program for the villages within such county may be provided by Nassau
41 county during any calendar year in which such village local assistance
42 program is in effect and shall not exceed one-sixth of the revenues
43 received from the imposition of the three-quarters percent sales and use
44 tax that are remaining after the towns and cities have received their
45 funding pursuant to the provisions of subdivision one of this section.
46 The funding for such village local assistance program shall be paid and
47 distributed to the villages on a per capita basis using the population
48 figures in the latest decennial federal census. Provided further, that
49 the establishment of such village local assistance program shall
50 preclude any village within such county from preempting or claiming
51 under any other section of this chapter the revenues derived from the
52 additional tax authorized by section twelve hundred ten of this arti-
53 cle.]
54 Large incorporated villages. Notwithstanding any other provision of
55 law to the contrary, for the calendar year beginning on January first,
56 two thousand eleven and continuing through the calendar year beginning
A. 7913 3
1 on January first, two thousand thirteen, the county of Nassau shall by
2 local law enact and establish a local government assistance program for
3 large incorporated villages within said county with a population in
4 excess of forty-two thousand nine hundred ninety-nine using the popu-
5 lation figures in the latest decennial federal census. The funding for
6 such program shall equal two-thirds of the revenues received from the
7 three percent basic sales tax, the three-quarter of one percent addi-
8 tional sales tax and the one-half of one percent compensating tax
9 derived from all such sources within the geographical area or zip code
10 covered by any such village, whichever is larger, which amount shall be
11 paid over to the treasure of such village for deposit to its general
12 fund for taxpayer relief. Provided further, that any such village shall
13 apportion at least two-thirds of all such revenues received to a special
14 taxpayer relief fund to assist such villages to reduce and/or minimize
15 real property taxes; defray the cost and expense of the treatment,
16 management, disposal and transportation of municipal waste and solid
17 waste; and, to defray the cost of maintaining mandated conservation and
18 environmental control programs.
19 3. Other incorporated villages. Notwithstanding any other provision of
20 law to the contrary, for the calendar year beginning on January first,
21 two thousand one, January first, two thousand two, January first, two
22 thousand three, January first, two thousand four, January first, two
23 thousand five, January first, two thousand six, January first, two thou-
24 sand seven, January first, two thousand eight, January first, two thou-
25 sand nine, January first, two thousand ten, January first, two thousand
26 eleven and continuing through the calendar year beginning on January
27 first, two thousand thirteen, the county of Nassau shall by local law
28 enact and establish a local government assistance program for incorpo-
29 rated villages within said county with a population less than forty-
30 three thousand using the population figures in the latest decennial
31 federal census. For the calendar years beginning on January first, two
32 thousand eleven and continuing through the calendar year beginning on
33 January first, two thousand thirteen, the funding for said local
34 government assistance program shall be provided by Nassau county during
35 such years and shall equal one-sixth of the revenues received from the
36 imposition of the three-quarters percent additional sales tax and one-
37 half percent use tax. The said revenues shall be paid and distributed to
38 the incorporated villages on a per capita basis using the population
39 figures in the latest decennial federal census.
40 § 3. This act shall take effect immediately.
