Extends the authority of the county of Ulster to impose an additional 1 percent sales and compensating use tax; provides that the provisions of this act shall only take effect if the county of Ulster on January 1, 2015 assumes the entire cost of the safety net assistance program.
STATE OF NEW YORK
________________________________________________________________________
7949--B
2013-2014 Regular Sessions
IN ASSEMBLY
June 11, 2013
___________
Introduced by M. of A. CAHILL -- read once and referred to the Committee
on Ways and Means -- committee discharged, bill amended, ordered
reprinted as amended and recommitted to said committee -- again
reported from said committee with amendments, ordered reprinted as
amended and recommitted to said committee
AN ACT to amend the tax law and chapter 200 of the laws of 2002 amending
the tax law relating to certain tax rates imposed by the county of
Ulster, in relation to extending the authority of the county of Ulster
to impose an additional 1 percent sales and compensating use tax
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Clause 7 of subparagraph (i) of the opening paragraph of
2 section 1210 of the tax law, as amended by chapter 231 of the laws of
3 2011, is amended to read as follows:
4 (7) the county of Ulster is hereby further authorized and empowered to
5 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 (i) for the
8 period beginning September first, two thousand two and ending November
9 thirtieth, two thousand thirteen and (ii) for the period beginning
10 February first, two thousand fourteen, and ending December thirty-first,
11 two thousand fourteen and (iii) for the period beginning January first,
12 two thousand fifteen and ending November thirtieth, two thousand
13 fifteen;
14 § 2. Section 3 of chapter 200 of the laws of 2002 amending the tax
15 law relating to certain tax rates imposed by the county of Ulster, as
16 amended by chapter 231 of the laws of 2011, is amended to read as
17 follows:
18 § 3. If, pursuant to the authority of this act, the county of Ulster
19 imposes sales and compensating use taxes at a rate greater than three
20 percent for all or any portion of the period commencing September 1,
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD08813-28-3
A. 7949--B 2
1 2002, and ending November 30, [2013] 2015, net collections from such
2 additional rate of tax imposed during such period shall be deemed to be,
3 and shall be included in, net collections subject to such county's
4 existing agreement with the city of Kingston entered into pursuant to
5 subdivision (c) of section 1262 of the tax law and such net collections
6 shall be allocated in accordance with such agreement.
7 § 3. Notwithstanding any provision of law to the contrary, if Ulster
8 county adopts or amends a local law, ordinance, or resolution to impose
9 a one percent additional rate of sales and compensating use taxes
10 authorized by this act for the period beginning February 1, 2014 and
11 ending December 31, 2014, such local law, ordinance, or resolution shall
12 take effect on that date in accordance with the provisions of subdivi-
13 sion (d) of section 1210 of the tax law, except that such additional
14 rate may take effect on February 1, 2014, and the minimum notice
15 requirements to the commissioner of taxation and finance shall be deemed
16 complied with if such county mails, by certified or registered mail, a
17 certified copy of such local law, ordinance or resolution to such
18 commissioner at his or her office in Albany, and provides a true copy of
19 such local law, ordinance or resolution to such commissioner by elec-
20 tronic mail on or before January 23, 2014.
21 § 4. (a) As a condition precedent to imposing the additional rate of
22 sales and compensating use taxes authorized by this act for the period
23 beginning January 1, 2015, and ending November 30, 2015, the county of
24 Ulster shall adopt the resolution set out in subdivision (b) of this
25 section, in exactly the form set out in such subdivision (b), and shall
26 mail a certified copy of such resolution to the commissioner of taxation
27 and finance at the same time and in the same envelope that the county
28 mails a certified copy of its local enactment imposing such additional
29 rate of tax, in accordance with the provisions of subdivision (d) of
30 section 1210 of the tax law; provided, however, that notwithstanding the
31 effective dates specified in such subdivision (d), such additional rate
32 of tax may take effect on January 1, 2015. Upon receiving such certi-
33 fied copy of the county's resolution adopted pursuant to this section,
34 together with the certified copy of such enactment imposing such addi-
35 tional rate of tax, the commissioner shall be authorized to administer
36 such additional rate of tax for the period authorized by this act and as
37 set forth in such enactment imposing such additional rate.
38 (b) The form of the resolution described in subdivision (a) of this
39 section shall be exactly as follows:
40 RESOLUTION of the county of Ulster regarding the Safety Net Assistance
41 Program
42 Section 1. The county of Ulster will be responsible for the full local
43 share of the Safety Net Assistance Program required of the county by the
44 State of New York and will not require towns and cities within its
45 limits to contribute to the cost of this program. This responsibility
46 has also been assumed in Ulster County's Adopted Budget for the year
47 2015.
48 This resolution shall take effect January 1, 2015.
49 § 5. This act shall take effect immediately.
