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A06826 Summary:

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A06826 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          6826
 
                               2013-2014 Regular Sessions
 
                   IN ASSEMBLY
 
                                     April 19, 2013
                                       ___________
 
        Introduced by M. of A. McLAUGHLIN, P. LOPEZ -- read once and referred to
          the Committee on Ways and Means
 
        AN  ACT  to amend the tax law, in relation to sales and compensating use
          tax in Columbia county
 
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
 

     1    Section  1.  Clause 21 of subparagraph (i) of the opening paragraph of
     2  section 1210 of the tax law, as amended by chapter 233 of  the  laws  of
     3  2011, is amended to read as follows:
     4    (21) the county of Columbia 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 March first, nineteen hundred ninety-five, and ending November
     9  thirtieth, two thousand [thirteen] fifteen;
    10    § 2. Notwithstanding any provision of law  to  the  contrary,  if  the
    11  county  of Columbia imposes the additional one percent rate of sales and
    12  compensating use taxes authorized by the opening  paragraph  of  section

    13  1210  of  the  tax  law, as extended by section one of this act, for any
    14  portion of the period during which  such  county  is  so  authorized  to
    15  impose  such  additional one percent rate of such taxes, then the county
    16  of Columbia shall allocate and  distribute  quarterly  to  the  city  of
    17  Hudson and the area in such county outside such city the same proportion
    18  of  net  collections attributable to such additional one percent rate of
    19  such taxes as such  county  was  allocating  and  distributing  the  net
    20  collections  from such county's three percent rate of such taxes on July
    21  31, 2008, and such portion of net collections attributable to such addi-
    22  tional one percent rate of such taxes shall be allocated and distributed
    23  to the towns and villages in such county in the same manner as  the  net
    24  collections  attributable  to  such  county's three percent rate of such

    25  taxes were allocated and distributed to such towns and villages on  July
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10273-01-3
        A. 6826                             2
 
     1  31, 2008. In the event that the city of Hudson exercises its prior right
     2  to impose a tax pursuant to section 1224 of the tax law, then the county
     3  of  Columbia  shall  not  be  required  to  allocate  and distribute net
     4  collections  in  accordance  with  this  section  for any period of time
     5  during which any such city tax is in effect.
     6    § 3. This act shall take effect immediately.