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S04866 Summary:

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S04866 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          4866
 
                               2015-2016 Regular Sessions
 
                    IN SENATE
 
                                     April 22, 2015
                                       ___________
 
        Introduced  by Sen. CARLUCCI -- read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment Operations
 
        AN ACT to amend the tax law, in relation to authorizing  the  county  of
          Rockland  to  impose  an additional rate 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 23 of subparagraph (i) of the opening paragraph of
     2  section 1210 of the tax law, as amended by chapter 157 of  the  laws  of
     3  2013, is amended to read as follows:
     4    (23) the county of Rockland 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: (i) five-eighths of one percent additional  to
     7  the three percent rate authorized above in this paragraph for such coun-
     8  ty  for  the  period beginning March first, two thousand two, and ending
     9  November thirtieth, two thousand [fifteen] seventeen; and also (ii) at a
    10  rate which is three-eighths of  one  percent  additional  to  the  three
    11  percent rate authorized above in this paragraph, and which is also addi-
    12  tional  to the five-eighths of one percent rate also authorized above in
    13  this clause for such county, for the period beginning March  first,  two
    14  thousand  seven  and  ending  November thirtieth, two thousand [fifteen]
    15  seventeen;
    16    § 2. Section 1262-l of the tax law, as amended by chapter 157  of  the
    17  laws of 2013, is amended to read as follows:
    18    §  1262-l.  Allocation  and  distribution  of net collections from the
    19  additional rate of sales and compensating use tax in Rockland county. 1.
    20  Notwithstanding any provision of law to the contrary, if the  county  of
    21  Rockland  imposes the additional five-eighths of one percent rate of tax
    22  authorized by section twelve hundred ten  of  this  article  during  the
    23  period  beginning  March  first,  two  thousand two, and ending November
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10323-01-5
        S. 4866                             2
 
     1  thirtieth, two thousand [fifteen] seventeen, such county shall  allocate
     2  and  distribute  twenty  percent  of the net collections from such addi-
     3  tional rate to the towns and villages in the county in  accordance  with
     4  subdivision  (c) of section twelve hundred sixty-two of this part on the
     5  basis of the ratio which the population of each  such  town  or  village
     6  bears to such county's total population; and
     7    2. Notwithstanding any provision of law to the contrary, if the county
     8  of  Rockland imposes the additional three-eighths of one percent rate of
     9  tax authorized by section twelve hundred ten of this article during  the
    10  period  beginning  March  first, two thousand seven, and ending November
    11  thirtieth, two thousand [fifteen] seventeen, such county shall  allocate
    12  and  distribute  sixteen  and  two-thirds percent of the net collections
    13  from such additional rate to the general funds  of  towns  and  villages
    14  within  the  county  of  Rockland  with existing town and village police
    15  departments from March first, two thousand seven through December  thir-
    16  ty-first,  two  thousand seven and thirty-three and one-third percent of
    17  the net collections from such additional rate from  January  first,  two
    18  thousand eight through November thirtieth, two thousand [fifteen] seven-
    19  teen.  The monies allocated and distributed pursuant to this subdivision
    20  shall be allocated and distributed to towns  and  villages  with  police
    21  departments  on  the  basis of the number of full-time equivalent police
    22  officers employed by each police department and shall not  be  used  for
    23  salaries heretofore or hereafter negotiated.
    24    § 3. This act shall take effect immediately.