STATE OF NEW YORK
________________________________________________________________________
5993--A
2015-2016 Regular Sessions
IN SENATE
June 17, 2015
___________
Introduced by Sen. STEWART-COUSINS -- read twice and ordered printed,
and when printed to be committed to the Committee on Rules -- commit-
tee discharged, bill amended, ordered reprinted as amended and recom-
mitted to said committee
AN ACT to amend the tax law, in relation to authorizing the city of
Yonkers to impose additional sales tax; and providing for the repeal
of such provisions upon expiration thereof
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Clause 1 of subparagraph (ii) of the opening paragraph of
2 section 1210 of the tax law, as separately amended by chapters 4, 5, 8,
3 and 9 of the laws of 2003, is amended to read as follows:
4 (1) the city of Yonkers 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: (a) one percent additional to the three
7 percent rate authorized above in this paragraph for such city; and (b)
8 one-half of one percent in addition to the other rates authorized in
9 this paragraph for such city for the period beginning September first,
10 two thousand fifteen and ending November thirtieth, two thousand seven-
11 teen;
12 § 2. Subparagraph (iii) of the opening paragraph of section 1210 of
13 the tax law, as separately amended by chapters 191, 217, and 325 of the
14 laws of 2013, is amended to read as follows:
15 (iii) the maximum rate referred to in section twelve hundred twenty-
16 four of this article shall be calculated without reference to the
17 following additional rates authorized in subparagraphs (i) and (ii) of
18 this paragraph: one and one-half percent for the county of Allegany; one
19 percent for the counties of Rensselaer, Erie, Cattaraugus, Wyoming,
20 Ulster, Albany, Suffolk, Essex, Greene, Orleans, Franklin, Hamilton,
21 Herkimer, Genesee, Columbia, Schuyler, Chenango, Monroe, Steuben,
22 Chemung, Seneca, Livingston, Niagara, Yates, Tioga, Montgomery, Dela-
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD11711-06-5
S. 5993--A 2
1 ware, Wayne, Schoharie, Putnam, Clinton, St. Lawrence and Onondaga and
2 the cities of [Yonkers,] Mount Vernon and New Rochelle; three-quarters
3 of one percent for the counties of Dutchess, Lewis, Orange, and Jeffer-
4 son; one percent and three-quarters of one percent or one-half of one
5 percent for the county of Oneida; three-quarters of one percent and
6 one-half of one percent for the county of Nassau; one-half of one
7 percent and one-quarter of one percent and one-quarter of one percent
8 for the city of White Plains; one-half or one percent for the county of
9 Tompkins; three-eighths of one percent and five-eighths of one percent
10 for the county of Rockland; one-half of one percent for the counties of
11 Putnam and Schenectady; one-eighth of one percent and three-eighths of
12 one percent for the county of Ontario; one-half of one percent and one-
13 half of one percent for the county of Sullivan; one percent and one-half
14 of one percent for the city of Yonkers; and three-quarters of one
15 percent or one-half of one percent for the county of Chautauqua;
16 § 3. Subdivision (d) of section 1224 of the tax law, as added by chap-
17 ter 871 of the laws of 1975, is amended to read as follows:
18 (d) The city of Yonkers shall have the sole right to impose the addi-
19 tional one percent and one-half of one percent rate of tax which such
20 city is authorized to impose pursuant to the authority of section twelve
21 hundred ten, such additional [rate] rates of tax shall be in addition to
22 any other tax which such city may impose or may be imposing pursuant to
23 this article or any other law and such additional [rate] rates of tax
24 shall not be subject to pre-emption. The maximum three percent rate
25 referred to in this section shall be calculated without reference to the
26 additional one percent and one-half of one percent rate of tax which the
27 city of Yonkers is authorized and empowered to adopt pursuant to section
28 twelve hundred ten of this article.
29 § 4. Paragraph 2 of subdivision (c) of section 1261 of the tax law, as
30 amended by section 9 of part SS-1 of chapter 57 of the laws of 2008, is
31 amended to read as follows:
32 (2) However, the taxes, penalties and interest from the additional one
33 percent rate which the city of Yonkers is authorized to impose pursuant
34 to item (a) of clause one of subparagraph (ii) of the opening paragraph
35 of section twelve hundred ten of this article, after the comptroller has
36 reserved such refund fund and such cost shall be paid to the special
37 sales and compensating use tax fund for the city of Yonkers established
38 by section ninety-two-f of the state finance law at the times set forth
39 in the preceding sentence.
40 § 5. The tax law is amended by adding a new section 1262-t to read as
41 follows:
42 § 1262-t. City of Yonkers - disposition of net collections from the
43 additional one-half of one percent rate of sales and compensating use
44 taxes in the city of Yonkers. Notwithstanding any provision of law to
45 the contrary, if the city of Yonkers imposes the additional one-half of
46 one percent rate of sales and compensating use taxes authorized by item
47 (b) of clause one of subparagraph (ii) of the opening paragraph of
48 section twelve hundred ten of this article, the city shall use the net
49 collections from such additional one-half of one percent rate solely for
50 the support of education, unless the city council votes, on an annual
51 basis, to use such net collections for a different purpose of the city,
52 provided, however, that the requirements of paragraph b of subdivision
53 five-b of section two thousand five hundred seventy-six of the education
54 law are met.
55 § 6. Any local law, ordinance or resolution enacted by the city of
56 Yonkers authorizing the additional one-half of one percent sales and
S. 5993--A 3
1 compensating use taxes authorized by this act shall take effect in
2 accordance with the provisions of subdivision (d) of section 1210 of the
3 tax law, except that the minimum notice requirements to the commissioner
4 of taxation and finance shall be deemed complied with if such city mails
5 by certified or registered mail, a certified copy of such local law,
6 ordinance or resolution to such commissioner at his or her office in
7 Albany on or before August 15, 2015.
8 § 7. This act shall take effect immediately and shall expire and be
9 deemed repealed November 30, 2017.
