STATE OF NEW YORK
________________________________________________________________________
3301--B
2009-2010 Regular Sessions
IN SENATE
March 16, 2009
___________
Introduced by Sen. YOUNG -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations -- recommitted to the Committee on Investigations and
Government Operations in accordance with Senate Rule 6, sec. 8 --
committee discharged, bill amended, ordered reprinted as amended and
recommitted to said committee -- committee discharged, bill amended,
ordered reprinted as amended and recommitted to said committee
AN ACT to amend the tax law, in relation to authorizing the county of
Chautauqua to impose an additional one-half of one percent or three-
quarters of one percent 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. Item (iv) of clause 38 of subparagraph (i) of the opening
2 paragraph of section 1210 of the tax law, as amended by chapter 174 of
3 the laws of 2009, is amended to read as follows:
4 (iv) one-half of one percent or three-quarters of one percent addi-
5 tional to the three percent rate authorized above in this paragraph for
6 such county for the period beginning December first, two thousand ten
7 and ending November thirtieth, two thousand eleven;
8 § 2. Subparagraph (iii) of the opening paragraph of section 1210 of
9 the tax law, as amended by chapter 74 of the laws of 2010, is amended to
10 read as follows:
11 (iii) the maximum rate referred to in section twelve hundred twenty-
12 four of this article shall be calculated without reference to the
13 following additional rates authorized in subparagraphs (i) and (ii) of
14 this paragraph: one and one-half percent for the county of Allegany; one
15 percent for the counties of Rensselaer, Erie, Cattaraugus, Wyoming,
16 Ulster, Albany, Suffolk, Greene, Orleans, Franklin, Herkimer, Genesee,
17 Columbia, Schuyler, Chenango, Monroe, Steuben, Chemung, Seneca, Living-
18 ston, Niagara, Yates, Tioga, Montgomery, Delaware, Wayne, Schoharie,
19 Putnam, Clinton and Onondaga and the cities of Yonkers, Mount Vernon and
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD08777-07-0
S. 3301--B 2
1 New Rochelle; three-quarters of one percent for the counties of Dutch-
2 ess, Essex, Lewis, Orange, and Jefferson; one percent and three-quarters
3 of one percent or one-half of one percent for the county of Oneida;
4 three-quarters of one percent and one-half of one percent for the county
5 of Nassau; one-half of one percent and one-quarter of one percent and
6 one-quarter of one percent for the city of White Plains; one-half or one
7 percent for the county of Tompkins; three-eighths of one percent and
8 five-eighths of one percent for the county of Rockland; one-half of one
9 percent for the counties of Putnam and Schenectady; one-eighth of one
10 percent and three-eighths of one percent for the county of Ontario;
11 one-half of one percent; one-half of one percent for the county of
12 Sullivan; and one-half of one percent or three-quarters of one percent
13 [or one-half of one percent] for the county of Chautauqua;
14 § 3. Subdivision (ee) of section 1224 of the tax law, as amended by
15 chapter 174 of the laws of 2009, is amended to read as follows:
16 (ee) The county of Chautauqua shall have the sole right to impose the
17 additional one-half of one percent or three-quarters [or one-half] of
18 one percent rate of tax which such county is authorized to impose pursu-
19 ant to the authority of section twelve hundred ten of this article. Such
20 additional rate of tax shall be in addition to any other tax which such
21 county may impose or may be imposing pursuant to this article or any
22 other law and such additional rate of tax shall not be subject to
23 preemption. The maximum three percent rate referred to in this section
24 shall be calculated without reference to the additional one-half of one
25 percent or three-quarters [or one-half] of one percent rate of tax which
26 the county of Chautauqua is authorized and empowered to adopt pursuant
27 to section twelve hundred ten of this article.
28 § 4. Section 1262-o of the tax law, as amended by chapter 174 of the
29 laws of 2009, is amended to read as follows:
30 § 1262-o. Disposition of net collections from the additional rate of
31 sales and compensating use taxes in the county of Chautauqua. Notwith-
32 standing any contrary provision of law, if the county of Chautauqua
33 imposes the additional one and one-quarter percent rate of sales and
34 compensating use taxes authorized by section twelve hundred ten of this
35 article for all or any portion of the period beginning March first, two
36 thousand five and ending August thirty-first, two thousand six, the
37 additional one percent rate authorized by such section for all or any of
38 the period beginning September first, two thousand six and ending Novem-
39 ber thirtieth, two thousand seven, the additional three-quarters of one
40 percent rate authorized by such section for all or any of the period
41 beginning December first, two thousand seven and ending November thirti-
42 eth, two thousand ten, and the additional one-half of one percent or
43 three-quarters of one percent authorized by such section for all or any
44 of the period beginning December first, two thousand ten and ending
45 November thirtieth, two thousand eleven, the county shall allocate one-
46 fifth of the net collections from [the additional three-quarters of one
47 percent] such additional rates to the cities, towns and villages in the
48 county on the basis of their respective populations, determined in
49 accordance with the latest decennial federal census or special popu-
50 lation census taken pursuant to section twenty of the general municipal
51 law completed and published prior to the end of the quarter for which
52 the allocation is made, and allocate the remainder of the net
53 collections from [the additional three-quarters of one percent] such
54 additional rates as follows: (1) to pay the county's expenses for Medi-
55 caid and other expenses required by law; (2) to pay for local road and
56 bridge projects; (3) for the purposes of capital projects and repaying
S. 3301--B 3
1 any debts incurred for such capital projects in the county of Chautauqua
2 that are not otherwise paid for by revenue received from the mortgage
3 recording tax; and (4) for deposit into a reserve fund for bonded
4 indebtedness established pursuant to the general municipal law.
5 [Notwithstanding any contrary provision of law, if the county of Chau-
6 tauqua imposes the additional one-half percent rate of sales and compen-
7 sating use taxes authorized by such section twelve hundred ten for all
8 or any of the period beginning December first, two thousand ten and
9 ending November thirtieth, two thousand eleven, the county shall allo-
10 cate three-tenths of the net collections from the additional one-half of
11 one percent to the cities, towns and villages in the county on the basis
12 of their respective populations, determined in accordance with the
13 latest decennial federal census or special population census taken
14 pursuant to section twenty of the general municipal law completed and
15 published prior to the end of the quarter for which the allocation is
16 made, and allocate the remainder of the net collections from the addi-
17 tional one-half of one percent as follows: (1) to pay the county's
18 expenses for Medicaid and other expenses required by law; (2) to pay for
19 local road and bridge projects; (3) for the purposes of capital projects
20 and repaying any debts incurred for such capital projects in the county
21 of Chautauqua that are not otherwise paid for by revenue received from
22 the mortgage recording tax; and (4) for deposit into a reserve fund for
23 bonded indebtedness established pursuant to the general municipal law.]
24 The net collections from the additional rates imposed pursuant to this
25 section shall be deposited in a special fund to be created by such coun-
26 ty separate and apart from any other funds and accounts of the county to
27 be used for purposes above described.
28 § 5. The authorization granted in section one of this act shall be
29 suspended in any sales tax quarter, as defined in paragraph (i) of
30 subdivision 1 of section 5-a of the tax law, in which the county of
31 Chautauqua is imposing, pursuant to subdivision (a) of section 1210 of
32 the tax law, taxes at a rate greater than zero on the retail sale or use
33 of fuel oil and coal used for residential purposes, the retail sale or
34 use of wood used for residential heating purposes, the sale, other than
35 for resale, of propane (except when sold in containers of less than one
36 hundred pounds), natural gas, electricity, steam and gas, electric and
37 steam services used for residential purposes and the use of gas or elec-
38 tricity used for residential purposes.
39 § 6. This act shall take effect immediately.
