S06209 Summary:

BILL NOS06209A
 
SAME ASNo same as
 
SPONSORLARKIN
 
COSPNSRTKACZYK
 
MLTSPNSR
 
Amd S1210, Tax L; amd S3, Chap 200 of 2002
 
Extends the authority of the county of Ulster to impose an additional one percent sales and compensating use tax.
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S06209 Actions:

BILL NOS06209A
 
01/08/2014REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
01/09/2014AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
01/09/2014PRINT NUMBER 6209A
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S06209 Floor Votes:

There are no votes for this bill in this legislative session.
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S06209 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         6209--A
 
                    IN SENATE
 
                                       (Prefiled)
 
                                     January 8, 2014
                                       ___________
 
        Introduced  by  Sens. LARKIN, TKACZYK -- read twice and ordered printed,
          and when printed to be committed to the  Committee  on  Investigations
          and  Government  Operations  --  committee  discharged,  bill amended,
          ordered reprinted as amended and recommitted to said committee
 
        AN ACT to amend the tax law and chapter 200 of the laws of 2002 amending

          the tax law relating to certain tax rates imposed  by  the  county  of
          Ulster, in relation to extending the authority of the county of Ulster
          to impose an additional 1 percent sales and compensating use tax
 
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
 
     1    Section 1. Clause 7 of subparagraph (i) of the  opening  paragraph  of
     2  section  1210  of  the tax law, as amended by chapter 231 of the laws of
     3  2011, is amended to read as follows:
     4    (7) the county of Ulster 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 one percent additional to the three percent
     7  rate authorized above in this paragraph for  such  county  (i)  for  the

     8  period  beginning  September first, two thousand two and ending November
     9  thirtieth, two thousand thirteen, and  (ii)  for  the  period  beginning
    10  February first, two thousand fourteen and ending November thirtieth, two
    11  thousand fifteen;
    12    §  2.    Section 3 of chapter 200 of the laws of 2002 amending the tax
    13  law relating to certain tax rates imposed by the county  of  Ulster,  as
    14  amended  by  chapter  231  of  the  laws  of 2011, is amended to read as
    15  follows:
    16    § 3. If, pursuant to the authority of this act or of  the  chapter  of
    17  the laws of two thousand fourteen which amended this section, the county
    18  of  Ulster  imposes  sales  and compensating use taxes at a rate greater
    19  than three percent for all or  any  portion  of  the  period  commencing

    20  September  1, 2002, and ending November 30, 2013, or for all or any part
    21  of the period commencing February 1, 2014, and ending November 30, 2015,
    22  net collections from such additional rate of  tax  imposed  during  such
    23  [period]  periods  shall  be deemed to be, and shall be included in, net
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD13230-02-4

        S. 6209--A                          2
 
     1  collections subject to such county's existing agreement with the city of
     2  Kingston entered into pursuant to subdivision (c) of section 1262 of the
     3  tax law and such net collections shall be allocated in  accordance  with
     4  such agreement.

     5    §  3.  Notwithstanding  any  provision  of law to the contrary, if the
     6  county of Ulster notwithstanding adopts or amends a local law, ordinance
     7  or resolution to impose, effective February 1, 2014, a one percent addi-
     8  tional rate of sales and compensating use taxes authorized by this  act,
     9  such  local  law, ordinance or resolution shall take effect on such date
    10  notwithstanding the contrary provisions of subdivision  (d)  of  section
    11  1210  of the tax law, and the minimum notice requirements to the commis-
    12  sioner of taxation and finance shall be deemed  complied  with  if  such
    13  county  mails, by certified or registered mail, a certified copy of such
    14  local law, ordinance or resolution to such commissioner at  his  or  her
    15  office in Albany on or before January 23, 2014.
    16    § 4. This act shall take effect immediately.
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