Bill Text: NY A07250 | 2015-2016 | General Assembly | Introduced

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Bill Title: Relates to the imposition of additional rates of sales and compensating use taxes by Erie County.

Spectrum: Bipartisan Bill

Status: (Introduced - Dead) 2015-06-25 - substituted by s4804 [A07250 Detail]

Download: New_York-2015-A07250-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         7250
                              2015-2016 Regular Sessions
                                 I N  A S S E M B L Y
                                    April 29, 2015
                                      ___________
       Introduced  by M. of A. SCHIMMINGER, RYAN, CORWIN, DiPIETRO -- read once
         and referred to the Committee on Ways and Means
       AN ACT to amend the tax law, in relation to the imposition of additional
         rates of sales and compensating use taxes by Erie county
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1.  Clause  4 of subparagraph (i) of the opening paragraph of
    2  section 1210 of the tax law, as amended by chapter 324 of  the  laws  of
    3  2013, is amended to read as follows:
    4    (4)  the  county of Erie is hereby further authorized and empowered to
    5  adopt and amend local laws,  ordinances  or  resolutions  imposing  such
    6  taxes (i) 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 January tenth, nineteen hundred eighty-eight and ending Novem-
    9  ber thirtieth, two thousand [fifteen] SEVENTEEN;  and  (ii)  at  a  rate
   10  which  is  three-quarters of one percent additional to the three percent
   11  rate authorized above in this paragraph, and which is also additional to
   12  the one percent rate also authorized above in this clause for such coun-
   13  ty, for the period beginning December first, two  thousand  eleven,  and
   14  ending November thirtieth, two thousand [fifteen] SEVENTEEN;
   15    S  2.  Subdivision  2  of section 1262-q of the tax law, as amended by
   16  chapter 324 of the laws of 2013, is amended to read as follows:
   17    (2) Net collections from the additional three-quarters of one  percent
   18  rate  of  sales  and  compensating use taxes which the county may impose
   19  during the period commencing December first, two  thousand  eleven,  and
   20  ending November thirtieth, two thousand [fifteen] SEVENTEEN, pursuant to
   21  the  authority  of  item  (ii)  of clause (4) of subparagraph (i) of the
   22  opening paragraph of section twelve hundred ten of this article shall be
   23  used by the county solely for county purposes and shall not  be  subject
   24  to  any  revenue distribution agreement the county entered into pursuant
   25  to the authority of subdivision (c) of section twelve hundred  sixty-two
   26  of this part.
   27    S 3. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD09936-01-5