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S06206 Summary:

S06206 Actions:

S06206 Committee Votes:

S06206 Floor Votes:

S06206 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          6206
 
                               2023-2024 Regular Sessions
 
                    IN SENATE
 
                                      April 3, 2023
                                       ___________
 
        Introduced  by Sen. BORRELLO -- read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment Operations
 
        AN ACT to amend the tax law, in relation to extending the  authorization
          for  Chautauqua  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 38 of subparagraph (i) of the opening paragraph of
     2  section 1210 of the tax law, as amended  by  section  1  of  item  F  of
     3  subpart  C  of part XXX of chapter 58 of the laws of 2020, is amended to
     4  read as follows:
     5    (38) the  county  of  Chautauqua  is  hereby  further  authorized  and
     6  empowered  to  adopt  and  amend  local  laws, ordinances or resolutions
     7  imposing such taxes at a rate that is: (i) one and  one-quarter  percent
     8  additional  to the three percent rate authorized above in this paragraph
     9  for such county for the period beginning March first, two thousand  five
    10  and ending August thirty-first, two thousand six; (ii) one percent addi-
    11  tional  to the three percent rate authorized above in this paragraph for
    12  such county for the period beginning September first, two  thousand  six
    13  and  ending November thirtieth, two thousand seven; (iii) three-quarters
    14  of one percent additional to the three percent rate authorized above  in
    15  this  paragraph for such county for the period beginning December first,
    16  two thousand seven and ending November thirtieth, two thousand ten; (iv)
    17  one-half of one percent additional to the three percent rate  authorized
    18  above  in this paragraph for such county for the period beginning Decem-
    19  ber first, two thousand ten and ending November thirtieth, two  thousand
    20  fifteen;  and  (v)  one  percent  additional  to  the three percent rate
    21  authorized above in this clause for such county for the period beginning
    22  December first, two thousand fifteen and ending November thirtieth,  two
    23  thousand [twenty-three] twenty-five;

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10663-01-3
        S. 6206                             2
 
     1    §  2. Section 1262-o of the tax law, as amended by section 2 of item F
     2  of subpart C of part XXX of chapter 58 of the laws of 2020,  is  amended
     3  to read as follows:
     4    §  1262-o.  Disposition of net collections from the additional rate of
     5  sales and compensating use taxes in the county of Chautauqua.   Notwith-
     6  standing  any  contrary  provision  of  law, if the county of Chautauqua
     7  imposes the additional one and one-quarter percent  rate  of  sales  and
     8  compensating  use taxes authorized by section twelve hundred ten of this
     9  article for all or any portion of the period beginning March first,  two
    10  thousand  five  and  ending  August  thirty-first, two thousand six, the
    11  additional one percent rate authorized by such section for all or any of
    12  the period beginning September first, two thousand six and ending Novem-
    13  ber thirtieth, two thousand seven, the additional three-quarters of  one
    14  percent  rate  authorized  by  such section for all or any of the period
    15  beginning December first, two thousand seven and ending November thirti-
    16  eth, two thousand ten, the county shall allocate one-fifth  of  the  net
    17  collections  from  the  additional  three-quarters of one percent to the
    18  cities, towns and villages in the county on the basis of  their  respec-
    19  tive  populations,  determined  in  accordance with the latest decennial
    20  federal census or special population census taken  pursuant  to  section
    21  twenty of the general municipal law completed and published prior to the
    22  end  of  the  quarter for which the allocation is made, and allocate the
    23  remainder of the net collections from the additional  three-quarters  of
    24  one  percent  as  follows: (1) to pay the county's expenses for Medicaid
    25  and other expenses required by law; (2) to pay for local road and bridge
    26  projects; (3) for the purposes of  capital  projects  and  repaying  any
    27  debts  incurred  for  such  capital projects in the county of Chautauqua
    28  that are not otherwise paid for by revenue received  from  the  mortgage
    29  recording  tax;  and  (4)  for  deposit  into  a reserve fund for bonded
    30  indebtedness established pursuant to the general municipal law. Notwith-
    31  standing any contrary provision of law,  if  the  county  of  Chautauqua
    32  imposes  the  additional one-half percent rate of sales and compensating
    33  use taxes authorized by such section twelve hundred ten for all  or  any
    34  of  the  period  beginning  December  first, two thousand ten and ending
    35  November thirtieth, two thousand  fifteen,  the  county  shall  allocate
    36  three-tenths  of the net collections from the additional one-half of one
    37  percent to the cities, towns and villages in the county on the basis  of
    38  their  respective  populations, determined in accordance with the latest
    39  decennial federal census or special population census taken pursuant  to
    40  section  twenty  of  the  general  municipal law completed and published
    41  prior to the end of the quarter for which the allocation  is  made,  and
    42  allocate  the  remainder of the net collections from the additional one-
    43  half of one percent as follows: (1) to pay  the  county's  expenses  for
    44  Medicaid  and  other expenses required by law; (2) to pay for local road
    45  and bridge projects; (3) for the purposes of capital projects and repay-
    46  ing any debts incurred for such capital projects in the county of  Chau-
    47  tauqua  that  are  not  otherwise  paid for by revenue received from the
    48  mortgage recording tax; and (4) for deposit  into  a  reserve  fund  for
    49  bonded  indebtedness  established pursuant to the general municipal law.
    50  Notwithstanding any contrary provision of law, if the county of Chautau-
    51  qua imposes the additional one percent rate of  sales  and  compensating
    52  use  taxes  authorized by such section twelve hundred ten for all or any
    53  of the period beginning December first, two thousand fifteen and  ending
    54  November  thirtieth, two thousand [twenty-three] twenty-five, the county
    55  shall allocate three-twentieths of the net collections  from  the  addi-
    56  tional  one  percent  to the cities, towns and villages in the county on
        S. 6206                             3
 
     1  the basis of their respective populations, determined in accordance with
     2  the latest decennial federal census or special population  census  taken
     3  pursuant  to  section  twenty of the general municipal law completed and
     4  published  prior  to  the end of the quarter for which the allocation is
     5  made, and allocate the remainder of the net collections from  the  addi-
     6  tional  one  percent  as  follows:  (1) to pay the county's expenses for
     7  Medicaid and other expenses required by law; (2) to pay for  local  road
     8  and bridge projects; (3) for the purposes of capital projects and repay-
     9  ing  any debts incurred for such capital projects in the county of Chau-
    10  tauqua that are not otherwise paid for  by  revenue  received  from  the
    11  mortgage  recording  tax;  and  (4)  for deposit into a reserve fund for
    12  bonded indebtedness established pursuant to the general  municipal  law.
    13  The  net  collections from the additional rates imposed pursuant to this
    14  section shall be deposited in a special fund to be created by such coun-
    15  ty separate and apart from any other funds and accounts of the county to
    16  be used for purposes above described.
    17    § 3. This act shall take effect immediately.