S04854 Summary:

BILL NOS04854A
 
SAME ASSAME AS UNI. A07272-A
 
SPONSORLITTLE
 
COSPNSR
 
MLTSPNSR
 
Amd SS1210, 1223 & 1224, Tax L
 
Authorizes the county of Hamilton to impose an additional 1% of sales and compensating use taxes.
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S04854 Actions:

BILL NOS04854A
 
04/27/2011REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
01/04/2012REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
01/11/2012AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
01/11/2012PRINT NUMBER 4854A
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S04854 Floor Votes:

There are no votes for this bill in this legislative session.
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S04854 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
            S. 4854--A                                            A. 7272--A
 
                               2011-2012 Regular Sessions
 
                SENATE - ASSEMBLY
 
                                     April 27, 2011
                                       ___________
 
        IN  SENATE -- Introduced by Sen. LITTLE -- read twice and ordered print-
          ed, and when printed to be committed  to  the  Committee  on  Investi-
          gations  and  Government 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
 
        IN ASSEMBLY -- Introduced by M. of A. SAYWARD -- read once and  referred
          to  the Committee on Ways and Means -- recommitted to the Committee on
          Ways and Means in accordance with Assembly Rule 3, sec. 2 -- 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
          Hamilton to impose an additional one percent 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. Subparagraph (i) of the opening paragraph of  section  1210
     2  of the tax law is amended by adding a new clause 41 to read as follows:

     3    (41) The county of Hamilton is hereby further authorized and empowered
     4  to  adopt  and amend local laws, ordinances or resolutions imposing such
     5  taxes at a rate that is one percent additional to the three percent rate
     6  authorized above in this paragraph for such county for the period begin-
     7  ning December first, two thousand twelve and ending November  thirtieth,
     8  two thousand thirteen;
     9    §  2.  Subparagraph  (iii) of the opening paragraph of section 1210 of
    10  the tax law, as amended by chapter 74 of the laws of 2010, is amended to
    11  read as follows:
    12    (iii) the maximum rate referred to in section twelve  hundred  twenty-
    13  four  of  this  article  shall  be  calculated  without reference to the
    14  following additional rates authorized in subparagraphs (i) and  (ii)  of
 

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10440-02-2

        S. 4854--A                          2                         A. 7272--A
 
     1  this paragraph: one and one-half percent for the county of Allegany; one
     2  percent  for  the  counties  of  Rensselaer, Erie, Cattaraugus, Wyoming,
     3  Ulster, Albany, Suffolk, Greene, Orleans, Franklin, Hamilton,  Herkimer,
     4  Genesee, Columbia, Schuyler, Chenango, Monroe, Steuben, Chemung, Seneca,
     5  Livingston, Niagara, Yates, Tioga, Montgomery, Delaware, Wayne, Schohar-
     6  ie, Putnam, Clinton and Onondaga and the cities of Yonkers, Mount Vernon
     7  and  New  Rochelle;  three-quarters  of  one percent for the counties of

     8  Dutchess, Essex, Lewis, Orange, and Jefferson; one  percent  and  three-
     9  quarters  of  one  percent  or one-half of one percent for the county of
    10  Oneida; three-quarters of one percent and one-half of  one  percent  for
    11  the  county  of  Nassau;  one-half of one percent and one-quarter of one
    12  percent and one-quarter of one percent for the  city  of  White  Plains;
    13  one-half or one percent for the county of Tompkins; three-eighths of one
    14  percent  and  five-eighths  of  one  percent for the county of Rockland;
    15  one-half of one percent for the  counties  of  Putnam  and  Schenectady;
    16  one-eighth of one percent and three-eighths of one percent for the coun-
    17  ty  of Ontario; one-half of one percent; one-half of one percent for the
    18  county of Sullivan; and three-quarters of one percent or one-half of one
    19  percent for the county of Chautauqua;

    20    § 3. Subdivision (a) of section 1223 of the tax  law,  as  amended  by
    21  chapter 74 of the laws of 2010, is amended to read as follows:
    22    (a)  No  transaction taxable under sections twelve hundred two through
    23  twelve hundred four of this article shall  be  taxed  pursuant  to  this
    24  article  by any county or by any city located therein, or by both, at an
    25  aggregate rate in excess of the highest rate set forth in the applicable
    26  subdivision of section twelve hundred one of this  article  or,  in  the
    27  case  of  any  taxes imposed pursuant to the authority of section twelve
    28  hundred ten or twelve hundred eleven of this article (other  than  taxes
    29  imposed  by  the  county of Nassau, Erie, Steuben, Cattaraugus, Suffolk,
    30  Oneida, Genesee, Greene, Franklin, Hamilton, Herkimer,  Tioga,  Orleans,
    31  Allegany,  Ulster,  Albany,  Rensselaer,  Tompkins,  Wyoming,  Columbia,

    32  Schuyler, Rockland, Chenango, Monroe, Chemung, Seneca, Sullivan,  Wayne,
    33  Livingston,  Schenectady, Montgomery, Delaware, Clinton, Niagara, Yates,
    34  Lewis, Essex, Dutchess, Schoharie, Putnam, Chautauqua,  Orange,  Oswego,
    35  Ontario,  Jefferson  or  Onondaga  and by the county of Cortland and the
    36  city of Cortland and by the county of Broome and the city of  Binghamton
    37  and  by the county of Cayuga and the city of Auburn and by the county of
    38  Otsego and the city of Oneonta and by the county of Madison and the city
    39  of Oneida and by the county of Fulton and the city  of  Gloversville  or
    40  the  city of Johnstown as provided in section twelve hundred ten of this
    41  article) at a rate in excess of three percent, except that, in the  city
    42  of Yonkers, in the city of Mount Vernon, in the city of New Rochelle, in
    43  the  city  of  Fulton  and in the city of Oswego, the rate may not be in

    44  excess of four percent and in the city of White Plains, the rate may not
    45  be in excess of four percent and except that in the city of Poughkeepsie
    46  in the county of Dutchess, if such county withdraws from  the  metropol-
    47  itan commuter transportation district pursuant to section twelve hundred
    48  seventy-nine-b  of the public authorities law and if the revenues from a
    49  three-eighths percent rate of such tax imposed by such county,  pursuant
    50  to  the  authority  of  section  twelve hundred ten of this article, are
    51  required by local laws, ordinances or resolutions to be  set  aside  for
    52  mass transportation purposes, the rate may not be in excess of three and
    53  three-eighths percent.
    54    §  4.  Section 1224 of the tax law is amended by adding a new subdivi-
    55  sion (ii) to read as follows:


        S. 4854--A                          3                         A. 7272--A
 
     1    (ii) The county of Hamilton shall have the sole right  to  impose  the
     2  additional  one  percent  rate of tax which such county is authorized to
     3  impose pursuant to the authority of section twelve hundred ten  of  this
     4  article.  Such  additional rate of tax shall be in addition to any other
     5  tax  which  such  county  may impose or may be imposing pursuant to this
     6  article or any other law and such additional rate of tax  shall  not  be
     7  subject  to  preemption.  The  maximum three percent rate referred to in
     8  this section shall be calculated without reference to the additional one
     9  percent rate of tax which the  county  of  Hamilton  is  authorized  and

    10  empowered  to adopt pursuant to section twelve hundred ten of this arti-
    11  cle.
    12    § 5. Notwithstanding any other provision of law to  the  contrary,  if
    13  the county of Hamilton enacts or amends a local law, ordinance or resol-
    14  ution  to  impose,  effective  on  December  1, 2012, the additional one
    15  percent additional rate of sales and compensating use  taxes  authorized
    16  by  this  act, such local law, ordinance or resolution shall take effect
    17  in accordance with the provisions of subdivision (d) of section 1210  of
    18  the  tax law, except that the minimum notice requirements to the commis-
    19  sioner of taxation and finance shall be deemed  complied  with  if  such
    20  county  mails  by certified or registered mail, a certified copy of such
    21  local law, ordinance or resolution to such commissioner at  his  or  her
    22  office in Albany on or before November 1, 2012.

    23    § 6. This act shall take effect immediately.
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