Extends from November 30, 2010 to November 30, 2011, the expiration of the authority of the county of Chautauqua to impose an additional 3/4% sales and use taxes; eliminates the reduction of such taxes to 1/2%.
STATE OF NEW YORK
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8269--A
2009-2010 Regular Sessions
IN ASSEMBLY
May 11, 2009
___________
Introduced by M. of A. PARMENT, GIGLIO -- 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 extending the authorization
of the county of Chautauqua to impose an additional three-quarters of
one percent 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 38 of subparagraph (i) of the opening paragraph of
2 section 1210 of the tax law, as amended by chapter 174 of the laws of
3 2009, is amended to read as follows:
4 (38) the county of Chautauqua is hereby further authorized and
5 empowered to adopt and amend local laws, ordinances or resolutions
6 imposing such taxes at a rate that is: (i) one and one-quarter percent
7 additional to the three percent rate authorized above in this paragraph
8 for such county for the period beginning March first, two thousand five
9 and ending August thirty-first, two thousand six; (ii) one percent addi-
10 tional to the three percent rate authorized above in this paragraph for
11 such county for the period beginning September first, two thousand six
12 and ending November thirtieth, two thousand seven; and (iii) three-quar-
13 ters of one percent additional to the three percent rate authorized
14 above in this paragraph for such county for the period beginning Decem-
15 ber first, two thousand seven and ending November thirtieth, two thou-
16 sand [ten; and (iv) one-half of one percent additional to the three
17 percent rate authorized above in this paragraph for such county for the
18 period beginning December first, two thousand ten and ending November
19 thirtieth, two thousand] eleven;
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD08777-06-0
A. 8269--A 2
1 § 2. Subparagraph (iii) of the opening paragraph of section 1210 of
2 the tax law, as amended by chapter 74 of the laws of 2010, is amended to
3 read as follows:
4 (iii) the maximum rate referred to in section twelve hundred twenty-
5 four of this article shall be calculated without reference to the
6 following additional rates authorized in subparagraphs (i) and (ii) of
7 this paragraph: one and one-half percent for the county of Allegany; one
8 percent for the counties of Rensselaer, Erie, Cattaraugus, Wyoming,
9 Ulster, Albany, Suffolk, Greene, Orleans, Franklin, Herkimer, Genesee,
10 Columbia, Schuyler, Chenango, Monroe, Steuben, Chemung, Seneca, Living-
11 ston, Niagara, Yates, Tioga, Montgomery, Delaware, Wayne, Schoharie,
12 Putnam, Clinton and Onondaga and the cities of Yonkers, Mount Vernon and
13 New Rochelle; three-quarters of one percent for the counties of Dutch-
14 ess, Essex, Lewis, Orange, [and] Jefferson and Chautauqua; one percent
15 and three-quarters of one percent or one-half of one percent for the
16 county of Oneida; three-quarters of one percent and one-half of one
17 percent for the county of Nassau; one-half of one percent and one-quar-
18 ter of one percent and one-quarter of one percent for the city of White
19 Plains; one-half or one percent for the county of Tompkins; three-
20 eighths of one percent and five-eighths of one percent for the county of
21 Rockland; one-half of one percent for the counties of Putnam and Sche-
22 nectady; one-eighth of one percent and three-eighths of one percent for
23 the county of Ontario; one-half of one percent; one-half of one percent
24 for the county of Sullivan; [and three-quarters of one percent or one-
25 half of one percent for the county of Chautauqua;]
26 § 3. Subdivision (ee) of section 1224 of the tax law, as amended by
27 chapter 174 of the laws of 2009, is amended to read as follows:
28 (ee) The county of Chautauqua shall have the sole right to impose the
29 additional three-quarters [or one-half] of one percent rate of tax which
30 such county is authorized to impose pursuant to the authority of section
31 twelve hundred ten of this article. Such additional rate of tax shall be
32 in addition to any other tax which such county may impose or may be
33 imposing pursuant to this article or any other law and such additional
34 rate of tax shall not be subject to preemption. The maximum three
35 percent rate referred to in this section shall be calculated without
36 reference to the additional three-quarters [or one-half] of one percent
37 rate of tax which the county of Chautauqua is authorized and empowered
38 to adopt pursuant to section twelve hundred ten of this article.
39 § 4. Section 1262-o of the tax law, as amended by chapter 174 of the
40 laws of 2009, is amended to read as follows:
41 § 1262-o. Disposition of net collections from the additional rate of
42 sales and compensating use taxes in the county of Chautauqua. Notwith-
43 standing any contrary provision of law, if the county of Chautauqua
44 imposes the additional one and one-quarter percent rate of sales and
45 compensating use taxes authorized by section twelve hundred ten of this
46 article for all or any portion of the period beginning March first, two
47 thousand five and ending August thirty-first, two thousand six, the
48 additional one percent rate authorized by such section for all or any of
49 the period beginning September first, two thousand six and ending Novem-
50 ber thirtieth, two thousand seven, the additional three-quarters of one
51 percent rate authorized by such section for all or any of the period
52 beginning December first, two thousand seven and ending November thirti-
53 eth, two thousand [ten] eleven, the county shall allocate one-fifth of
54 the net collections from the additional three-quarters of one percent to
55 the cities, towns and villages in the county on the basis of their
56 respective populations, determined in accordance with the latest decen-
A. 8269--A 3
1 nial federal census or special population census taken pursuant to
2 section twenty of the general municipal law completed and published
3 prior to the end of the quarter for which the allocation is made, and
4 allocate the remainder of the net collections from the additional three-
5 quarters of one percent as follows: (1) to pay the county's expenses for
6 Medicaid and other expenses required by law; (2) to pay for local road
7 and bridge projects; (3) for the purposes of capital projects and repay-
8 ing any debts incurred for such capital projects in the county of Chau-
9 tauqua that are not otherwise paid for by revenue received from the
10 mortgage recording tax; and (4) for deposit into a reserve fund for
11 bonded indebtedness established pursuant to the general municipal law.
12 [Notwithstanding any contrary provision of law, if the county of Chau-
13 tauqua imposes the additional one-half percent rate of sales and compen-
14 sating use taxes authorized by such section twelve hundred ten for all
15 or any of the period beginning December first, two thousand ten and
16 ending November thirtieth, two thousand eleven, the county shall allo-
17 cate three-tenths of the net collections from the additional one-half of
18 one percent to the cities, towns and villages in the county on the basis
19 of their respective populations, determined in accordance with the
20 latest decennial federal census or special population census taken
21 pursuant to section twenty of the general municipal law completed and
22 published prior to the end of the quarter for which the allocation is
23 made, and allocate the remainder of the net collections from the addi-
24 tional one-half of one percent as follows: (1) to pay the county's
25 expenses for Medicaid and other expenses required by law; (2) to pay for
26 local road and bridge projects; (3) for the purposes of capital projects
27 and repaying any debts incurred for such capital projects in the county
28 of Chautauqua that are not otherwise paid for by revenue received from
29 the mortgage recording tax; and (4) for deposit into a reserve fund for
30 bonded indebtedness established pursuant to the general municipal law.]
31 The net collections from the additional rates imposed pursuant to this
32 section shall be deposited in a special fund to be created by such coun-
33 ty separate and apart from any other funds and accounts of the county to
34 be used for purposes above described.
35 § 5. The authorization granted in section one of this act shall be
36 suspended in any sales tax quarter, as defined in paragraph (i) of
37 subdivision 1 of section 5-a of the tax law, in which the county of
38 Chautauqua is imposing, pursuant to subdivision (a) of section 1210 of
39 the tax law, taxes at a rate greater than zero on the retail sale or use
40 of fuel oil and coal used for residential purposes, the retail sale or
41 use of wood used for residential heating purposes, the sale, other than
42 for resale, of propane (except when sold in containers of less than one
43 hundred pounds), natural gas, electricity, steam and gas, electric and
44 steam services used for residential purposes and the use of gas or elec-
45 tricity used for residential purposes.
46 § 6. This act shall take effect immediately.
