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S05171 Summary:

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S05171 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         5171--A
 
                               2015-2016 Regular Sessions
 
                    IN SENATE
 
                                       May 6, 2015
                                       ___________
 
        Introduced  by  Sen. RITCHIE -- read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment  Operations  --  committee  discharged,  bill  amended,   ordered
          reprinted as amended and recommitted to said committee
 
        AN ACT to amend the tax law, in relation to authorizing Jefferson county
          to impose an additional one percent 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 37 of subparagraph (i) of the opening  paragraph  of
     2  section  1210  of  the tax law, as amended by chapter 126 of the laws of
     3  2013, is amended to read as follows:
     4    (37)  the  county  of  Jefferson  is  hereby  further  authorized  and
     5  empowered  to  adopt  and  amend  local  laws, ordinances or resolutions
     6  imposing such taxes at a rate which is [three-quarters of]  one  percent
     7  additional  to the three percent rate authorized above in this paragraph
     8  for such county for the period beginning [September] December first, two
     9  thousand [four] fifteen, and ending  November  thirtieth,  two  thousand
    10  [fifteen] seventeen;
    11    §  2.  Subparagraph  (iii) of the opening paragraph of section 1210 of
    12  the tax law, as separately amended by chapters 191, 217 and 325  of  the
    13  laws of 2013, is amended to read as follows:
    14    (iii)  the  maximum rate referred to in section twelve hundred twenty-
    15  four of this article  shall  be  calculated  without  reference  to  the
    16  following  additional  rates authorized in subparagraphs (i) and (ii) of
    17  this paragraph: one and one-half percent for the county of Allegany; one
    18  percent for the counties  of  Rensselaer,  Erie,  Cattaraugus,  Wyoming,
    19  Ulster,  Albany,  Suffolk,  Essex,  Greene, Orleans, Franklin, Hamilton,
    20  Herkimer, Jefferson,  Genesee,  Columbia,  Schuyler,  Chenango,  Monroe,
    21  Steuben, Chemung, Seneca, Livingston, Niagara, Yates, Tioga, Montgomery,
    22  Delaware,  Wayne,  Schoharie, Putnam, Clinton, St. Lawrence and Onondaga
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10695-02-5
        S. 5171--A                          2
 
     1  and the cities of Yonkers, Mount Vernon and New Rochelle; three-quarters
     2  of one percent for the counties of Dutchess,  Lewis,  and  Orange[,  and
     3  Jefferson]; one percent and three-quarters of one percent or one-half of
     4  one  percent for the county of Oneida; three-quarters of one percent and
     5  one-half of one percent for  the  county  of  Nassau;  one-half  of  one
     6  percent  and  one-quarter  of one percent and one-quarter of one percent
     7  for the city of White Plains; one-half or one percent for the county  of
     8  Tompkins;  three-eighths  of one percent and five-eighths of one percent
     9  for the county of Rockland; one-half of one percent for the counties  of
    10  Putnam  and  Schenectady; one-eighth of one percent and three-eighths of
    11  one percent for the county of Ontario; one-half of one percent and  one-
    12  half  of  one  percent for the county of Sullivan; and three-quarters of
    13  one percent or one-half of one percent for the county of Chautauqua;
    14    § 3. Subdivision (dd) of section 1224 of the  tax  law,  as  added  by
    15  chapter 141 of the laws of 2004, is amended to read as follows:
    16    (dd)  The  county of Jefferson shall have the sole right to impose the
    17  additional [three-quarters of] one percent rate of tax which such county
    18  is authorized to impose pursuant to  the  authority  of  section  twelve
    19  hundred  ten  of  this  article. Such additional rate of tax shall be in
    20  addition to any other tax which such county may impose or may be  impos-
    21  ing  pursuant  to this article or any other law and such additional rate
    22  of tax shall not be subject to preemption.  The  maximum  three  percent
    23  rate  referred  to in this section shall be calculated without reference
    24  to the additional [three-quarters of] one percent rate of tax which  the
    25  county  of  Jefferson  is  authorized and empowered to adopt pursuant to
    26  section twelve hundred ten of this article.
    27    § 4. This act shall take  effect  December  1,  2015,  provided  that,
    28  effective immediately, Jefferson county, acting through its local legis-
    29  lative  body, shall be authorized and empowered to adopt and amend local
    30  laws, ordinances or resolutions imposing  the  additional  rate  of  tax
    31  authorized  by  section  one  of  this  act  effective December 1, 2015,
    32  subject to the provisions of subdivisions (d) and (e) of section 1210 of
    33  the tax law.