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S03411 Summary:

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S03411 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          3411
 
                               2015-2016 Regular Sessions
 
                    IN SENATE
 
                                    February 9, 2015
                                       ___________
 
        Introduced  by  Sens.  SEWARD, FARLEY -- read twice and ordered printed,
          and when printed to be committed to the  Committee  on  Investigations
          and Government Operations
 
        AN  ACT to amend the tax law, in relation to extending the period during
          which the county of Herkimer is authorized to impose additional  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 19 of subparagraph (i) of the opening  paragraph  of
     2  section  1210  of  the tax law, as amended by chapter 328 of the laws of
     3  2013, is amended to read as follows:
     4    (19) the county of Herkimer 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  September  first,  nineteen  hundred  ninety-four, and ending
     9  November thirtieth, two thousand [fifteen] seventeen;
    10    § 2. Section 1210-E of the tax law, as amended by chapter 328  of  the
    11  laws of 2013, is amended to read as follows:
    12    §  1210-E. Sales and compensating use taxes within Herkimer county. In
    13  addition to the taxes imposed by section  twelve  hundred  ten  of  this
    14  subpart  or any other provision of law, the county of Herkimer is hereby
    15  authorized and empowered to adopt and amend local  laws,  ordinances  or
    16  resolutions  imposing within the territorial limits of such county addi-
    17  tional sales and compensating use taxes at the rate  of  one-quarter  of
    18  one  percent for the period beginning December first, two thousand seven
    19  and ending November thirtieth, two thousand [fifteen]  seventeen,  which
    20  taxes shall be identical to the taxes imposed by such county pursuant to
    21  the  authority  of section twelve hundred ten of this subpart. Except as
    22  hereinafter provided, all provisions  of  this  article,  including  the
    23  definition  and  exemption provisions and the provisions relating to the
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08897-01-5
        S. 3411                             2
 
     1  administration, collection and distribution by the  commissioner,  shall
     2  apply  for  purposes of the taxes authorized by this section in the same
     3  manner and with the same force and effect as if  the  language  of  this
     4  article  had been incorporated in full in this section and had expressly
     5  referred to the taxes authorized by  this  section;  provided,  however,
     6  that  any provision relating to a maximum rate shall be calculated with-
     7  out reference to the rate of additional sales and compensating use taxes
     8  herein authorized. For purposes of part IV of this article, relating  to
     9  the  disposition of revenues resulting from taxes collected and adminis-
    10  tered by the commissioner, the additional  sales  and  compensating  use
    11  taxes  authorized by this section imposed under the authority of section
    12  twelve hundred ten of this subpart and all provisions  relating  to  the
    13  deposit, administration and disposition of taxes, penalties and interest
    14  relating  to  taxes  imposed  by a county under the authority of section
    15  twelve hundred ten of this subpart shall, except as  otherwise  provided
    16  in  this  section,  apply  to  the additional sales and compensating use
    17  taxes authorized by this section.
    18    § 3. Section 1262-s of the tax law, as amended by chapter 328  of  the
    19  laws of 2013, is amended to read as follows:
    20    § 1262-s. Disposition of net collections from the additional one-quar-
    21  ter of one percent rate of sales and compensating use taxes in the coun-
    22  ty  of  Herkimer.  Notwithstanding any contrary provision of law, if the
    23  county of Herkimer imposes the additional  one-quarter  of  one  percent
    24  rate  of  sales  and compensating use taxes authorized by section twelve
    25  hundred ten-E of this article for all  or  any  portion  of  the  period
    26  beginning December first, two thousand seven and ending November thirti-
    27  eth,  two  thousand  [fifteen]  seventeen,  the county shall use all net
    28  collections from such additional one-quarter of one percent rate to  pay
    29  the  county's  expenses  for the construction of additional correctional
    30  facilities. The net collections from the additional rate imposed  pursu-
    31  ant to section twelve hundred ten-E shall be deposited in a special fund
    32  to be created by such county separate and apart from any other funds and
    33  accounts  of the county. Any and all remaining net collections from such
    34  additional tax, after the expenses of such construction are paid,  shall
    35  be deposited by the county of Herkimer in the general fund of such coun-
    36  ty for any county purpose.
    37    § 4. This act shall take effect immediately.