Relates to computing sales and compensating use tax in regard to retail sales of motor fuel and diesel motor fuel at a rate of cents per gallon in cities of one million or more.
STATE OF NEW YORK
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6852
IN SENATE
March 29, 2012
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Introduced by Sen. AVELLA -- 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 computing sales and compen-
sating use tax retail sales of motor fuel and diesel motor fuel at a
rate of cents per gallon in cities of one million or more
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Paragraphs 3, 4 and 6 of subdivision (m) of section 1111
2 of the tax law, as amended by section 1 of part M-1 of chapter 109 of
3 the laws of 2006, are amended to read as follows:
4 (3) [Paragraph one of this subdivision shall not apply to the] The
5 sales and compensating use taxes imposed by subdivision (a) of section
6 eleven hundred seven of this article in regard to retail sales of motor
7 fuel and diesel motor fuel[. However, the legislative body of a city in
8 which the taxes imposed by such section eleven hundred seven are in
9 effect, by local law, ordinance, or resolution in exactly the form
10 prepared by the commissioner, may elect that such taxes, in regard to
11 retail sales of motor fuel and diesel motor fuel,] shall be computed, as
12 determined by the commissioner, at a rate of cents per gallon, rounded
13 to the nearest cent, equal to two or three dollars, as determined by the
14 [municipality] city in which such tax is imposed, multiplied by the
15 percentage rate of such taxes within the municipality.
16 (4) [Paragraph] Except as provided in paragraph three of this subdivi-
17 sion, paragraph one of this subdivision shall not apply to the sales and
18 compensating use taxes imposed by a local law, ordinance or resolution
19 of a municipality pursuant to the authority of subpart B of part one of
20 article twenty-nine of this chapter, in regard to retail sales of motor
21 fuel and diesel motor fuel. The legislative body of such a municipality,
22 by local law, ordinance or resolution in exactly the form prepared by
23 the commissioner, may elect that its sales and compensating use taxes,
24 in regard to the retail sale of motor fuel and diesel motor fuel, shall
25 be computed, as determined by the commissioner, at a rate of cents per
26 gallon, rounded to the nearest cent, equal to two or three dollars, as
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD15194-01-2
S. 6852 2
1 determined by the municipality, multiplied by the percentage rate of
2 such taxes within the municipality.
3 (6) A local law, ordinance or resolution setting the rate of tax
4 pursuant to paragraph three of this subdivision or making or revoking
5 the election made pursuant to paragraph [three or] four of this subdivi-
6 sion must go into effect in accordance with the provisions of subdivi-
7 sions (d) and (e) of section twelve hundred ten of this chapter.
8 § 2. A municipality shall set the rate of tax as provided by paragraph
9 (3) of subdivision (m) of section 1111 of the tax law, beginning June 1,
10 2012, by local law, ordinance or resolution, and such municipality shall
11 mail, by certified or registered mail, a certified copy of such local
12 law, ordinance or resolution to the commissioner of taxation and finance
13 at his or her office in Albany on or before May 21, 2012.
14 § 3. This act shall take effect immediately.
