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S05317 Summary:

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S05317 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         5317--B
 
                               2015-2016 Regular Sessions
 
                    IN SENATE
 
                                      May 13, 2015
                                       ___________
 
        Introduced  by  Sen.  YOUNG  -- 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 -- 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 expiration  of
          and  amending  the  provisions authorizing the county of Chautauqua to
          impose additional 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.  Item (iv) of clause 38 of subparagraph (i) of the opening
     2  paragraph of section 1210 of the tax law, as amended by chapter  223  of
     3  the laws of 2013, is amended to read as follows:
     4    (iv)  one-half  of  one  percent  additional to the three percent rate
     5  authorized above in this paragraph for such county for the period begin-
     6  ning December first, two thousand ten and ending November thirtieth, two
     7  thousand [fifteen] seventeen;
     8    § 2. Clause 38 of subparagraph (i) of the opening paragraph of section
     9  1210 of the tax law, as amended by chapter 174 of the laws of 2009, item
    10  (iv) as amended by section one of  this  act,  is  amended  to  read  as
    11  follows:
    12    (38)  the  county  of  Chautauqua  is  hereby  further  authorized and
    13  empowered to adopt and  amend  local  laws,  ordinances  or  resolutions
    14  imposing  such  taxes at a rate that is: (i) one and one-quarter percent
    15  additional to the three percent rate authorized above in this  paragraph
    16  for  such county for the period beginning March first, two thousand five
    17  and ending August thirty-first, two thousand six; (ii) one percent addi-
    18  tional to the three percent rate authorized above in this paragraph  for
    19  such  county  for the period beginning September first, two thousand six
    20  and ending November thirtieth, two thousand seven; (iii)  three-quarters
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10443-09-5
        S. 5317--B                          2
 
     1  of  one percent additional to the three percent rate authorized above in
     2  this paragraph for such county for the period beginning December  first,
     3  two  thousand  seven  and  ending  November thirtieth, two thousand ten;
     4  [and]  (iv) one-half of one percent additional to the three percent rate
     5  authorized above in this paragraph for such county for the period begin-
     6  ning December first, two thousand ten and ending November thirtieth, two
     7  thousand [seventeen] fifteen; and (v)  one  percent  additional  to  the
     8  three  percent  rate authorized above in this clause for such county for
     9  the period beginning December first, two  thousand  fifteen  and  ending
    10  November thirtieth, two thousand seventeen;
    11    § 3. Clause 38 of subparagraph (i) of the opening paragraph of section
    12  1210  of  the tax law, as amended by section two of this act, is amended
    13  to read as follows:
    14    (38) the  county  of  Chautauqua  is  hereby  further  authorized  and
    15  empowered  to  adopt  and  amend  local  laws, ordinances or resolutions
    16  imposing such taxes at a rate that is: (i) one and  one-quarter  percent
    17  additional  to the three percent rate authorized above in this paragraph
    18  for such county for the period beginning March first, two thousand  five
    19  and ending August thirty-first, two thousand six; (ii) one percent addi-
    20  tional  to the three percent rate authorized above in this paragraph for
    21  such county for the period beginning September first, two  thousand  six
    22  and  ending November thirtieth, two thousand seven; (iii) three-quarters
    23  of one percent additional to the three percent rate authorized above  in
    24  this  paragraph for such county for the period beginning December first,
    25  two thousand seven and ending November thirtieth, two thousand ten; (iv)
    26  one-half of one percent additional to the three percent rate  authorized
    27  above  in this paragraph for such county for the period beginning Decem-
    28  ber first, two thousand ten and ending November thirtieth, two  thousand
    29  fifteen;  [and]  (v)  one  percent  additional to the three percent rate
    30  authorized above in this clause for such county for the period beginning
    31  December first, two thousand fifteen and ending November thirtieth,  two
    32  thousand  [seventeen]  sixteen;  and  (vi) one-half of one percent addi-
    33  tional to the three percent rate authorized above  in  this  clause  for
    34  such  county  for  the  period  beginning  December  first, two thousand
    35  sixteen and ending November thirtieth, two thousand seventeen;
    36    § 4. Subparagraph (iii) of the opening paragraph of  section  1210  of
    37  the  tax  law, as separately amended by chapters 191, 217 and 325 of the
    38  laws of 2013, is amended to read as follows:
    39    (iii) the maximum rate referred to in section twelve  hundred  twenty-
    40  four  of  this  article  shall  be  calculated  without reference to the
    41  following additional rates authorized in subparagraphs (i) and  (ii)  of
    42  this paragraph: one and one-half percent for the county of Allegany; one
    43  percent  for  the counties of Rensselaer, Erie, Cattaraugus, Chautauqua,
    44  Wyoming, Ulster, Albany,  Suffolk,  Essex,  Greene,  Orleans,  Franklin,
    45  Hamilton, Herkimer, Genesee, Columbia, Schuyler, Chenango, Monroe, Steu-
    46  ben,  Chemung,  Seneca,  Livingston,  Niagara, Yates, Tioga, Montgomery,
    47  Delaware, Wayne, Schoharie, Putnam, Clinton, St. Lawrence  and  Onondaga
    48  and the cities of Yonkers, Mount Vernon and New Rochelle; three-quarters
    49  of  one percent for the counties of Dutchess, Lewis, Orange, and Jeffer-
    50  son; one percent and three-quarters of one percent or  one-half  of  one
    51  percent  for  the  county  of  Oneida; three-quarters of one percent and
    52  one-half of one percent for  the  county  of  Nassau;  one-half  of  one
    53  percent  and  one-quarter  of one percent and one-quarter of one percent
    54  for the city of White Plains; one-half or one percent for the county  of
    55  Tompkins;  three-eighths  of one percent and five-eighths of one percent
    56  for the county of Rockland; one-half of one percent for the counties  of
        S. 5317--B                          3
 
     1  Putnam  and  Schenectady; one-eighth of one percent and three-eighths of
     2  one percent for the county of Ontario; and one-half of one  percent  and
     3  one-half  of one percent for the county of Sullivan; [and three-quarters
     4  of one percent or one-half of one percent for the county of Chautauqua;]
     5    §  5.  Subdivision  (ee) of section 1224 of the tax law, as amended by
     6  chapter 174 of the laws of 2009, is amended to read as follows:
     7    (ee) The county of Chautauqua shall have the sole right to impose  the
     8  additional [three-quarters or one-half of] one percent rate of tax which
     9  such county is authorized to impose pursuant to the authority of section
    10  twelve hundred ten of this article. Such additional rate of tax shall be
    11  in  addition  to  any  other  tax which such county may impose or may be
    12  imposing pursuant to this article or any other law and  such  additional
    13  rate  of  tax  shall  not  be  subject  to preemption. The maximum three
    14  percent rate referred to in this section  shall  be  calculated  without
    15  reference  to the additional [three-quarters or one-half of] one percent
    16  rate of tax which the county of Chautauqua is authorized  and  empowered
    17  to adopt pursuant to section twelve hundred ten of this article.
    18    §  6.  Section 1262-o of the tax law, as amended by chapter 223 of the
    19  laws of 2013, is amended to read as follows:
    20    § 1262-o. Disposition of net collections from the additional  rate  of
    21  sales  and compensating use taxes in the county of Chautauqua.  Notwith-
    22  standing any contrary provision of law,  if  the  county  of  Chautauqua
    23  imposes  the  additional  one  and one-quarter percent rate of sales and
    24  compensating use taxes authorized by section twelve hundred ten of  this
    25  article  for all or any portion of the period beginning March first, two
    26  thousand five and ending August  thirty-first,  two  thousand  six,  the
    27  additional one percent rate authorized by such section for all or any of
    28  the period beginning September first, two thousand six and ending Novem-
    29  ber  thirtieth, two thousand seven, the additional three-quarters of one
    30  percent rate authorized by such section for all or  any  of  the  period
    31  beginning December first, two thousand seven and ending November thirti-
    32  eth,  two  thousand  ten, the county shall allocate one-fifth of the net
    33  collections from the additional three-quarters of  one  percent  to  the
    34  cities,  towns  and villages in the county on the basis of their respec-
    35  tive populations, determined in accordance  with  the  latest  decennial
    36  federal  census  or  special population census taken pursuant to section
    37  twenty of the general municipal law completed and published prior to the
    38  end of the quarter for which the allocation is made,  and  allocate  the
    39  remainder  of  the net collections from the additional three-quarters of
    40  one percent as follows: (1) to pay the county's  expenses  for  Medicaid
    41  and other expenses required by law; (2) to pay for local road and bridge
    42  projects;  (3)  for  the  purposes  of capital projects and repaying any
    43  debts incurred for such capital projects in  the  county  of  Chautauqua
    44  that  are  not  otherwise paid for by revenue received from the mortgage
    45  recording tax; and (4) for  deposit  into  a  reserve  fund  for  bonded
    46  indebtedness established pursuant to the general municipal law. Notwith-
    47  standing  any  contrary  provision  of  law, if the county of Chautauqua
    48  imposes the additional one-half percent rate of sales  and  compensating
    49  use  taxes  authorized by such section twelve hundred ten for all or any
    50  of the period beginning December first,  two  thousand  ten  and  ending
    51  November  thirtieth,  two thousand [fifteen] seventeen, the county shall
    52  allocate three-tenths of the net collections from  the  additional  one-
    53  half  of  one percent to the cities, towns and villages in the county on
    54  the basis of their respective populations, determined in accordance with
    55  the latest decennial federal census or special population  census  taken
    56  pursuant  to  section  twenty of the general municipal law completed and
        S. 5317--B                          4
 
     1  published prior to the end of the quarter for which  the  allocation  is
     2  made,  and  allocate the remainder of the net collections from the addi-
     3  tional one-half of one percent as  follows:  (1)  to  pay  the  county's
     4  expenses for Medicaid and other expenses required by law; (2) to pay for
     5  local road and bridge projects; (3) for the purposes of capital projects
     6  and  repaying any debts incurred for such capital projects in the county
     7  of Chautauqua that are not otherwise paid for by revenue  received  from
     8  the  mortgage recording tax; and (4) for deposit into a reserve fund for
     9  bonded indebtedness established pursuant to the general  municipal  law.
    10  The  net  collections from the additional rates imposed pursuant to this
    11  section shall be deposited in a special fund to be created by such coun-
    12  ty separate and apart from any other funds and accounts of the county to
    13  be used for purposes above described.
    14    § 7. Section 1262-o of the tax law, as amended by section six of  this
    15  act, is amended to read as follows:
    16    §  1262-o.  Disposition of net collections from the additional rate of
    17  sales and compensating use taxes in the county of Chautauqua.   Notwith-
    18  standing  any  contrary  provision  of  law, if the county of Chautauqua
    19  imposes the additional one and one-quarter percent  rate  of  sales  and
    20  compensating  use taxes authorized by section twelve hundred ten of this
    21  article for all or any portion of the period beginning March first,  two
    22  thousand  five  and  ending  August  thirty-first, two thousand six, the
    23  additional one percent rate authorized by such section for all or any of
    24  the period beginning September first, two thousand six and ending Novem-
    25  ber thirtieth, two thousand seven, the additional three-quarters of  one
    26  percent  rate  authorized  by  such section for all or any of the period
    27  beginning December first, two thousand seven and ending November thirti-
    28  eth, two thousand ten, the county shall allocate one-fifth  of  the  net
    29  collections  from  the  additional  three-quarters of one percent to the
    30  cities, towns and villages in the county on the basis of  their  respec-
    31  tive  populations,  determined  in  accordance with the latest decennial
    32  federal census or special population census taken  pursuant  to  section
    33  twenty of the general municipal law completed and published prior to the
    34  end  of  the  quarter for which the allocation is made, and allocate the
    35  remainder of the net collections from the additional  three-quarters  of
    36  one  percent  as  follows: (1) to pay the county's expenses for Medicaid
    37  and other expenses required by law; (2) to pay for local road and bridge
    38  projects; (3) for the purposes of  capital  projects  and  repaying  any
    39  debts  incurred  for  such  capital projects in the county of Chautauqua
    40  that are not otherwise paid for by revenue received  from  the  mortgage
    41  recording  tax;  and  (4)  for  deposit  into  a reserve fund for bonded
    42  indebtedness established pursuant to the general municipal law. Notwith-
    43  standing any contrary provision of law,  if  the  county  of  Chautauqua
    44  imposes  the  additional one-half percent rate of sales and compensating
    45  use taxes authorized by such section twelve hundred ten for all  or  any
    46  of  the  period  beginning  December  first, two thousand ten and ending
    47  November thirtieth, two thousand [seventeen] fifteen, the  county  shall
    48  allocate  three-tenths  of  the net collections from the additional one-
    49  half of one percent to the cities, towns and villages in the  county  on
    50  the basis of their respective populations, determined in accordance with
    51  the  latest  decennial federal census or special population census taken
    52  pursuant to section twenty of the general municipal  law  completed  and
    53  published  prior  to  the end of the quarter for which the allocation is
    54  made, and allocate the remainder of the net collections from  the  addi-
    55  tional  one-half  of  one  percent  as  follows: (1) to pay the county's
    56  expenses for Medicaid and other expenses required by law; (2) to pay for
        S. 5317--B                          5
 
     1  local road and bridge projects; (3) for the purposes of capital projects
     2  and repaying any debts incurred for such capital projects in the  county
     3  of  Chautauqua  that are not otherwise paid for by revenue received from
     4  the  mortgage recording tax; and (4) for deposit into a reserve fund for
     5  bonded indebtedness established pursuant to the general  municipal  law.
     6  Notwithstanding any contrary provision of law, if the county of Chautau-
     7  qua  imposes  the  additional one percent rate of sales and compensating
     8  use taxes authorized by such section twelve hundred ten for all  or  any
     9  of  the period beginning December first, two thousand fifteen and ending
    10  November thirtieth, two thousand seventeen, the  county  shall  allocate
    11  three-twentieths  of the net collections from the additional one percent
    12  to the cities, towns and villages in the county on the  basis  of  their
    13  respective  populations, determined in accordance with the latest decen-
    14  nial federal census or  special  population  census  taken  pursuant  to
    15  section  twenty  of  the  general  municipal law completed and published
    16  prior to the end of the quarter for which the allocation  is  made,  and
    17  allocate  the  remainder  of the net collections from the additional one
    18  percent as follows: (1) to pay the county's expenses  for  Medicaid  and
    19  other  expenses  required  by  law; (2) to pay for local road and bridge
    20  projects; (3) for the purposes of  capital  projects  and  repaying  any
    21  debts  incurred  for  such  capital projects in the county of Chautauqua
    22  that are not otherwise paid for by revenue received  from  the  mortgage
    23  recording  tax;  and  (4)  for  deposit  into  a reserve fund for bonded
    24  indebtedness established pursuant to the general municipal law. The  net
    25  collections  from  the additional rates imposed pursuant to this section
    26  shall be deposited in a special fund to be created by such county  sepa-
    27  rate  and  apart  from  any other funds and accounts of the county to be
    28  used for purposes above described.
    29    § 7-a. Section 1262-o of the tax law, as amended by section  seven  of
    30  this act, is amended to read as follows:
    31    §  1262-o.  Disposition of net collections from the additional rate of
    32  sales and compensating use taxes in the county of Chautauqua.   Notwith-
    33  standing  any  contrary  provision  of  law, if the county of Chautauqua
    34  imposes the additional one and one-quarter percent  rate  of  sales  and
    35  compensating  use taxes authorized by section twelve hundred ten of this
    36  article for all or any portion of the period beginning March first,  two
    37  thousand  five  and  ending  August  thirty-first, two thousand six, the
    38  additional one percent rate authorized by such section for all or any of
    39  the period beginning September first, two thousand six and ending Novem-
    40  ber thirtieth, two thousand seven, the additional three-quarters of  one
    41  percent  rate  authorized  by  such section for all or any of the period
    42  beginning December first, two thousand seven and ending November thirti-
    43  eth, two thousand ten, the county shall allocate one-fifth  of  the  net
    44  collections  from  the  additional  three-quarters of one percent to the
    45  cities, towns and villages in the county on the basis of  their  respec-
    46  tive  populations,  determined  in  accordance with the latest decennial
    47  federal census or special population census taken  pursuant  to  section
    48  twenty of the general municipal law completed and published prior to the
    49  end  of  the  quarter for which the allocation is made, and allocate the
    50  remainder of the net collections from the additional  three-quarters  of
    51  one  percent  as  follows: (1) to pay the county's expenses for Medicaid
    52  and other expenses required by law; (2) to pay for local road and bridge
    53  projects; (3) for the purposes of  capital  projects  and  repaying  any
    54  debts  incurred  for  such  capital projects in the county of Chautauqua
    55  that are not otherwise paid for by revenue received  from  the  mortgage
    56  recording  tax;  and  (4)  for  deposit  into  a reserve fund for bonded
        S. 5317--B                          6
 
     1  indebtedness established pursuant to the general municipal law. Notwith-
     2  standing any contrary provision of law,  if  the  county  of  Chautauqua
     3  imposes  the  additional one-half percent rate of sales and compensating
     4  use  taxes  authorized by such section twelve hundred ten for all or any
     5  of the period beginning December first,  two  thousand  ten  and  ending
     6  November  thirtieth, two thousand fifteen, and beginning December first,
     7  two thousand sixteen and ending November thirtieth, two thousand  seven-
     8  teen, the county shall allocate three-tenths of the net collections from
     9  the additional one-half of one percent to the cities, towns and villages
    10  in  the  county on the basis of their respective populations, determined
    11  in accordance with the latest decennial federal census or special  popu-
    12  lation  census taken pursuant to section twenty of the general municipal
    13  law completed and published prior to the end of the  quarter  for  which
    14  the   allocation  is  made,  and  allocate  the  remainder  of  the  net
    15  collections from the additional one-half of one percent as follows:  (1)
    16  to pay the county's expenses for Medicaid and other expenses required by
    17  law; (2) to pay for local road and bridge projects; (3) for the purposes
    18  of  capital  projects  and  repaying any debts incurred for such capital
    19  projects in the county of Chautauqua that are not otherwise paid for  by
    20  revenue  received  from  the mortgage recording tax; and (4) for deposit
    21  into a reserve fund for bonded indebtedness established pursuant to  the
    22  general  municipal law.   Notwithstanding any contrary provision of law,
    23  if the county of Chautauqua imposes the additional one percent  rate  of
    24  sales  and  compensating  use  taxes  authorized  by such section twelve
    25  hundred ten for all or any of the period beginning December  first,  two
    26  thousand fifteen and ending November thirtieth, two thousand [seventeen]
    27  sixteen,   the   county  shall  allocate  three-twentieths  of  the  net
    28  collections from the additional one percent to  the  cities,  towns  and
    29  villages  in  the  county  on the basis of their respective populations,
    30  determined in accordance with the latest  decennial  federal  census  or
    31  special population census taken pursuant to section twenty of the gener-
    32  al municipal law completed and published prior to the end of the quarter
    33  for  which the allocation is made, and allocate the remainder of the net
    34  collections from the additional one percent as follows: (1) to  pay  the
    35  county's  expenses  for Medicaid and other expenses required by law; (2)
    36  to pay for local road and bridge projects; (3) for the purposes of capi-
    37  tal projects and repaying any debts incurred for such  capital  projects
    38  in  the  county of Chautauqua that are not otherwise paid for by revenue
    39  received from the mortgage recording tax; and (4)  for  deposit  into  a
    40  reserve fund for bonded indebtedness established pursuant to the general
    41  municipal  law.    The net collections from the additional rates imposed
    42  pursuant to this section shall be deposited in  a  special  fund  to  be
    43  created  by  such  county  separate  and  apart from any other funds and
    44  accounts of the county to be used for purposes above described.
    45    § 8. The authorization to impose an additional one percent  sales  and
    46  compensating  use  taxes granted to the county of Chautauqua pursuant to
    47  section two of this act, and the provisions of sections four,  five  and
    48  seven  of  this  act, on and after December 1, 2015, shall be contingent
    49  upon the legislative body of such county submitting, by means  of  elec-
    50  tronic  transmission, to the commissioner of taxation and finance, on or
    51  before November 1, 2015, a statement  that  such  legislative  body  has
    52  passed  legislation,  and such proof as the commissioner of taxation and
    53  finance shall determine to be suitable, that such legislation has become
    54  a local law or ordinance or adopted resolution,  which  provides  for  a
    55  real  property tax levy for the county of Chautauqua during the 2016 tax
    56  year which is a minimum of 3 percent less than  the  real  property  tax
        S. 5317--B                          7
 
     1  levy  for  such  purposes  during the 2015 tax year.  Provided, further,
     2  that the authorization to impose an additional  one  percent  sales  and
     3  compensating  use  taxes granted to the county of Chautauqua pursuant to
     4  section  two  of this act, and the provisions of sections four, five and
     5  seven of this act, on and after December 1, 2016,  shall  be  contingent
     6  upon  (a)  a  real property tax levy for the county of Chautauqua during
     7  the 2016 tax year which is a minimum of 3 percent  less  than  the  real
     8  property  tax  levy  for such purposes during the 2015 tax year; and (b)
     9  the legislative body of such county submitting, by means  of  electronic
    10  transmission,  to the commissioner of taxation and finance, on or before
    11  November 1, 2016, a statement that  such  legislative  body  has  passed
    12  legislation  which  provides for a real property tax levy for the county
    13  of Chautauqua during the 2017 tax year which is a minimum of  3  percent
    14  less  than  the real property tax levy for such purposes during the 2015
    15  tax year, and also submits such proof as such commissioner shall  deter-
    16  mine  to  be  suitable,  that such legislation has become a local law or
    17  ordinance, or adopted resolution. In the event the legislative  body  of
    18  Chautauqua  county  fails  to  submit  such statement regarding the 2017
    19  county tax year on or  before  November  1,  2016,  sections  three  and
    20  seven-a  of  this  act  shall take effect, and sections four and five of
    21  this act shall be REPEALED December 1, 2016.
    22    § 8-a. Notwithstanding any other provision of any state or  local  law
    23  to the contrary, any local law, ordinance or resolution enacted, adopted
    24  or  amended  to  impose  the sales and compensating use taxes at the one
    25  percent additional rate of tax authorized by this act, shall take effect
    26  in accordance with the provisions of subdivision (d) of section 1210  of
    27  the  tax  law,  subject  to the provisions of section eight of this act,
    28  except that the minimum notice requirements  shall  be  deemed  complied
    29  with upon mailing by registered mail to the commissioner of taxation and
    30  finance  at  his  or her office in Albany no later than November 5, 2015
    31  for the 2016 county tax year and no later than November 5, 2016 for  the
    32  2017  county  tax year, a certified copy of such local law, ordinance or
    33  resolution.
    34    § 9. This act shall take effect immediately, provided,  however,  that
    35  sections two, four, five and seven of this act shall take effect only if
    36  the  provisions  of section eight of this act are satisfied for the 2016
    37  county tax year; and provided, further that if the provisions of section
    38  eight of this act are satisfied for the 2016 county tax year and are not
    39  satisfied for the 2017 county tax year sections  three  and  seven-a  of
    40  this act shall take effect, and sections four and five of this act shall
    41  be  deemed  REPEALED.    Provided, that the commissioner of taxation and
    42  finance shall notify the legislative bill drafting commission  upon  the
    43  compliance or noncompliance with the provisions of section eight of this
    44  act  by  the  legislative body of the county of Chautauqua in order that
    45  the commission may maintain an accurate and timely effective  data  base
    46  of the official text of the laws of the state of New York in furtherance
    47  of  effectuating the provisions of section 44 of the legislative law and
    48  section 70-b of the public officers law.