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S04804 Summary:

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S04804 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          4804
 
                               2015-2016 Regular Sessions
 
                    IN SENATE
 
                                     April 17, 2015
                                       ___________
 
        Introduced  by  Sen.  RANZENHOFER -- read twice and ordered printed, and
          when printed to be committed to the Committee  on  Investigations  and
          Government Operations
 
        AN ACT to amend the tax law, in relation to the imposition of additional
          rates of sales and compensating use taxes by Erie county
 
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
 
     1    Section 1. Clause 4 of subparagraph (i) of the  opening  paragraph  of
     2  section  1210  of  the tax law, as amended by chapter 324 of the laws of
     3  2013, is amended to read as follows:
     4    (4) the county of Erie is hereby further authorized and  empowered  to
     5  adopt  and  amend  local  laws,  ordinances or resolutions imposing such
     6  taxes (i) 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 January tenth, nineteen hundred eighty-eight and ending Novem-
     9  ber  thirtieth,  two  thousand  [fifteen]  seventeen; and (ii) at a rate
    10  which is three-quarters of one percent additional to the  three  percent
    11  rate authorized above in this paragraph, and which is also additional to
    12  the one percent rate also authorized above in this clause for such coun-
    13  ty,  for  the  period beginning December first, two thousand eleven, and
    14  ending November thirtieth, two thousand [fifteen] seventeen;
    15    § 2. Subdivision 2 of section 1262-q of the tax  law,  as  amended  by
    16  chapter 324 of the laws of 2013, is amended to read as follows:
    17    (2)  Net collections from the additional three-quarters of one percent
    18  rate of sales and compensating use taxes which  the  county  may  impose
    19  during  the  period  commencing December first, two thousand eleven, and
    20  ending November thirtieth, two thousand [fifteen] seventeen, pursuant to
    21  the authority of item (ii) of clause (4)  of  subparagraph  (i)  of  the
    22  opening paragraph of section twelve hundred ten of this article shall be
    23  used  by  the county solely for county purposes and shall not be subject
    24  to any revenue distribution agreement the county entered  into  pursuant
    25  to  the authority of subdivision (c) of section twelve hundred sixty-two
    26  of this part.
    27    § 3. This act shall take effect immediately.
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD09936-01-5