Bill Text: NY A06826 | 2013-2014 | General Assembly | Introduced

New York Assembly Bill 6826 (Prior Session Legislation)

Introduced

Bill Title: Extends the authorization for imposition of additional sales and compensating use tax in Columbia county until 2015.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Passed) 2013-07-31 - signed chap.212 [A06826 Detail]

Download: New_York-2013-A06826-Introduced.html

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         6826
                              2013-2014 Regular Sessions
                                 I N  A S S E M B L Y
                                    April 19, 2013
                                      ___________
       Introduced by M. of A. McLAUGHLIN, P. LOPEZ -- read once and referred to
         the Committee on Ways and Means
       AN  ACT  to amend the tax law, in relation to sales and compensating use
         tax in Columbia county
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1.  Clause 21 of subparagraph (i) of the opening paragraph of
    2  section 1210 of the tax law, as amended by chapter 233 of  the  laws  of
    3  2011, is amended to read as follows:
    4    (21) the county of Columbia is hereby further authorized and empowered
    5  to  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 for the period
    8  beginning March first, nineteen hundred ninety-five, and ending November
    9  thirtieth, two thousand [thirteen] FIFTEEN;
   10    S 2. Notwithstanding any provision of law  to  the  contrary,  if  the
   11  county  of Columbia imposes the additional one percent rate of sales and
   12  compensating use taxes authorized by the opening  paragraph  of  section
   13  1210  of  the  tax  law, as extended by section one of this act, for any
   14  portion of the period during which  such  county  is  so  authorized  to
   15  impose  such  additional one percent rate of such taxes, then the county
   16  of Columbia shall allocate and  distribute  quarterly  to  the  city  of
   17  Hudson and the area in such county outside such city the same proportion
   18  of  net  collections attributable to such additional one percent rate of
   19  such taxes as such  county  was  allocating  and  distributing  the  net
   20  collections  from such county's three percent rate of such taxes on July
   21  31, 2008, and such portion of net collections attributable to such addi-
   22  tional one percent rate of such taxes shall be allocated and distributed
   23  to the towns and villages in such county in the same manner as  the  net
   24  collections  attributable  to  such  county's three percent rate of such
   25  taxes were allocated and distributed to such towns and villages on  July
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD10273-01-3
       A. 6826                             2
    1  31, 2008. In the event that the city of Hudson exercises its prior right
    2  to impose a tax pursuant to section 1224 of the tax law, then the county
    3  of  Columbia  shall  not  be  required  to  allocate  and distribute net
    4  collections  in  accordance  with  this  section  for any period of time
    5  during which any such city tax is in effect.
    6    S 3. This act shall take effect immediately.