Bill Text: NY A07557 | 2015-2016 | General Assembly | Amended
Bill Title: Extends the expiration of the authorization of county of Chautauqua to impose additional 1/2% sales and use taxes until November 30, 2017; authorizes such county to increase the rate of such taxes to 1%, if county real property taxes are reduced by 3%.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2015-06-18 - substituted by s5317b [A07557 Detail]
Download: New_York-2015-A07557-Amended.html
S T A T E O F N E W Y O R K ________________________________________________________________________ 7557--A 2015-2016 Regular Sessions I N A S S E M B L Y May 19, 2015 ___________ Introduced by M. of A. GOODELL -- read once and referred to the Commit- tee on Ways and Means -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the tax law, in relation to extending the expiration of and amending the provisions authorizing the county of Chautauqua to impose additional 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. Item (iv) of clause 38 of subparagraph (i) of the opening 2 paragraph of section 1210 of the tax law, as amended by chapter 223 of 3 the laws of 2013, is amended to read as follows: 4 (iv) one-half of one percent additional to the three percent rate 5 authorized above in this paragraph for such county for the period begin- 6 ning December first, two thousand ten and ending November thirtieth, two 7 thousand [fifteen] SEVENTEEN; 8 S 2. Clause 38 of subparagraph (i) of the opening paragraph of section 9 1210 of the tax law, as amended by chapter 174 of the laws of 2009, item 10 (iv) as amended by section one of this act, is amended to read as 11 follows: 12 (38) the county of Chautauqua is hereby further authorized and 13 empowered to adopt and amend local laws, ordinances or resolutions 14 imposing such taxes at a rate that is: (i) one and one-quarter percent 15 additional to the three percent rate authorized above in this paragraph 16 for such county for the period beginning March first, two thousand five 17 and ending August thirty-first, two thousand six; (ii) one percent addi- 18 tional to the three percent rate authorized above in this paragraph for 19 such county for the period beginning September first, two thousand six 20 and ending November thirtieth, two thousand seven; (iii) three-quarters 21 of one percent additional to the three percent rate authorized above in 22 this paragraph for such county for the period beginning December first, 23 two thousand seven and ending November thirtieth, two thousand ten; EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD10443-10-5 A. 7557--A 2 1 [and] (iv) one-half of one percent additional to the three percent rate 2 authorized above in this paragraph for such county for the period begin- 3 ning December first, two thousand ten and ending November thirtieth, two 4 thousand [seventeen] FIFTEEN; AND (V) ONE PERCENT ADDITIONAL TO THE 5 THREE PERCENT RATE AUTHORIZED ABOVE IN THIS CLAUSE FOR SUCH COUNTY FOR 6 THE PERIOD BEGINNING DECEMBER FIRST, TWO THOUSAND FIFTEEN AND ENDING 7 NOVEMBER THIRTIETH, TWO THOUSAND SEVENTEEN; 8 S 3. Clause 38 of subparagraph (i) of the opening paragraph of section 9 1210 of the tax law, as amended by section two of this act, is amended 10 to read as follows: 11 (38) the county of Chautauqua is hereby further authorized and 12 empowered to adopt and amend local laws, ordinances or resolutions 13 imposing such taxes at a rate that is: (i) one and one-quarter percent 14 additional to the three percent rate authorized above in this paragraph 15 for such county for the period beginning March first, two thousand five 16 and ending August thirty-first, two thousand six; (ii) one percent addi- 17 tional to the three percent rate authorized above in this paragraph for 18 such county for the period beginning September first, two thousand six 19 and ending November thirtieth, two thousand seven; (iii) three-quarters 20 of one percent additional to the three percent rate authorized above in 21 this paragraph for such county for the period beginning December first, 22 two thousand seven and ending November thirtieth, two thousand ten; (iv) 23 one-half of one percent additional to the three percent rate authorized 24 above in this paragraph for such county for the period beginning Decem- 25 ber first, two thousand ten and ending November thirtieth, two thousand 26 fifteen; [and] (v) one percent additional to the three percent rate 27 authorized above in this clause for such county for the period beginning 28 December first, two thousand fifteen and ending November thirtieth, two 29 thousand [seventeen] SIXTEEN; AND (VI) ONE-HALF OF ONE PERCENT ADDI- 30 TIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS CLAUSE FOR 31 SUCH COUNTY FOR THE PERIOD BEGINNING DECEMBER FIRST, TWO THOUSAND 32 SIXTEEN AND ENDING NOVEMBER THIRTIETH, TWO THOUSAND SEVENTEEN; 33 S 4. Subparagraph (iii) of the opening paragraph of section 1210 of 34 the tax law, as separately amended by chapters 191, 217 and 325 of the 35 laws of 2013, is amended to read as follows: 36 (iii) the maximum rate referred to in section twelve hundred twenty- 37 four of this article shall be calculated without reference to the 38 following additional rates authorized in subparagraphs (i) and (ii) of 39 this paragraph: one and one-half percent for the county of Allegany; one 40 percent for the counties of Rensselaer, Erie, Cattaraugus, CHAUTAUQUA, 41 Wyoming, Ulster, Albany, Suffolk, Essex, Greene, Orleans, Franklin, 42 Hamilton, Herkimer, Genesee, Columbia, Schuyler, Chenango, Monroe, Steu- 43 ben, Chemung, Seneca, Livingston, Niagara, Yates, Tioga, Montgomery, 44 Delaware, Wayne, Schoharie, Putnam, Clinton, St. Lawrence and Onondaga 45 and the cities of Yonkers, Mount Vernon and New Rochelle; three-quarters 46 of one percent for the counties of Dutchess, Lewis, Orange, and Jeffer- 47 son; one percent and three-quarters of one percent or one-half of one 48 percent for the county of Oneida; three-quarters of one percent and 49 one-half of one percent for the county of Nassau; one-half of one 50 percent and one-quarter of one percent and one-quarter of one percent 51 for the city of White Plains; one-half or one percent for the county of 52 Tompkins; three-eighths of one percent and five-eighths of one percent 53 for the county of Rockland; one-half of one percent for the counties of 54 Putnam and Schenectady; one-eighth of one percent and three-eighths of 55 one percent for the county of Ontario; AND one-half of one percent and A. 7557--A 3 1 one-half of one percent for the county of Sullivan; [and three-quarters 2 of one percent or one-half of one percent for the county of Chautauqua;] 3 S 5. Subdivision (ee) of section 1224 of the tax law, as amended by 4 chapter 174 of the laws of 2009, is amended to read as follows: 5 (ee) The county of Chautauqua shall have the sole right to impose the 6 additional [three-quarters or one-half of] one percent rate of tax which 7 such county is authorized to impose pursuant to the authority of section 8 twelve hundred ten of this article. Such additional rate of tax shall be 9 in addition to any other tax which such county may impose or may be 10 imposing pursuant to this article or any other law and such additional 11 rate of tax shall not be subject to preemption. The maximum three 12 percent rate referred to in this section shall be calculated without 13 reference to the additional [three-quarters or one-half of] one percent 14 rate of tax which the county of Chautauqua is authorized and empowered 15 to adopt pursuant to section twelve hundred ten of this article. 16 S 6. Section 1262-o of the tax law, as amended by chapter 223 of the 17 laws of 2013, is amended to read as follows: 18 S 1262-o. Disposition of net collections from the additional rate of 19 sales and compensating use taxes in the county of Chautauqua. Notwith- 20 standing any contrary provision of law, if the county of Chautauqua 21 imposes the additional one and one-quarter percent rate of sales and 22 compensating use taxes authorized by section twelve hundred ten of this 23 article for all or any portion of the period beginning March first, two 24 thousand five and ending August thirty-first, two thousand six, the 25 additional one percent rate authorized by such section for all or any of 26 the period beginning September first, two thousand six and ending Novem- 27 ber thirtieth, two thousand seven, the additional three-quarters of one 28 percent rate authorized by such section for all or any of the period 29 beginning December first, two thousand seven and ending November thirti- 30 eth, two thousand ten, the county shall allocate one-fifth of the net 31 collections from the additional three-quarters of one percent to the 32 cities, towns and villages in the county on the basis of their respec- 33 tive populations, determined in accordance with the latest decennial 34 federal census or special population census taken pursuant to section 35 twenty of the general municipal law completed and published prior to the 36 end of the quarter for which the allocation is made, and allocate the 37 remainder of the net collections from the additional three-quarters of 38 one percent as follows: (1) to pay the county's expenses for Medicaid 39 and other expenses required by law; (2) to pay for local road and bridge 40 projects; (3) for the purposes of capital projects and repaying any 41 debts incurred for such capital projects in the county of Chautauqua 42 that are not otherwise paid for by revenue received from the mortgage 43 recording tax; and (4) for deposit into a reserve fund for bonded 44 indebtedness established pursuant to the general municipal law. Notwith- 45 standing any contrary provision of law, if the county of Chautauqua 46 imposes the additional one-half percent rate of sales and compensating 47 use taxes authorized by such section twelve hundred ten for all or any 48 of the period beginning December first, two thousand ten and ending 49 November thirtieth, two thousand [fifteen] SEVENTEEN, the county shall 50 allocate three-tenths of the net collections from the additional one- 51 half of one percent to the cities, towns and villages in the county on 52 the basis of their respective populations, determined in accordance with 53 the latest decennial federal census or special population census taken 54 pursuant to section twenty of the general municipal law completed and 55 published prior to the end of the quarter for which the allocation is 56 made, and allocate the remainder of the net collections from the addi- A. 7557--A 4 1 tional one-half of one percent as follows: (1) to pay the county's 2 expenses for Medicaid and other expenses required by law; (2) to pay for 3 local road and bridge projects; (3) for the purposes of capital projects 4 and repaying any debts incurred for such capital projects in the county 5 of Chautauqua that are not otherwise paid for by revenue received from 6 the mortgage recording tax; and (4) for deposit into a reserve fund for 7 bonded indebtedness established pursuant to the general municipal law. 8 The net collections from the additional rates imposed pursuant to this 9 section shall be deposited in a special fund to be created by such coun- 10 ty separate and apart from any other funds and accounts of the county to 11 be used for purposes above described. 12 S 7. Section 1262-o of the tax law, as amended by section six of this 13 act, is amended to read as follows: 14 S 1262-o. Disposition of net collections from the additional rate of 15 sales and compensating use taxes in the county of Chautauqua. Notwith- 16 standing any contrary provision of law, if the county of Chautauqua 17 imposes the additional one and one-quarter percent rate of sales and 18 compensating use taxes authorized by section twelve hundred ten of this 19 article for all or any portion of the period beginning March first, two 20 thousand five and ending August thirty-first, two thousand six, the 21 additional one percent rate authorized by such section for all or any of 22 the period beginning September first, two thousand six and ending Novem- 23 ber thirtieth, two thousand seven, the additional three-quarters of one 24 percent rate authorized by such section for all or any of the period 25 beginning December first, two thousand seven and ending November thirti- 26 eth, two thousand ten, the county shall allocate one-fifth of the net 27 collections from the additional three-quarters of one percent to the 28 cities, towns and villages in the county on the basis of their respec- 29 tive populations, determined in accordance with the latest decennial 30 federal census or special population census taken pursuant to section 31 twenty of the general municipal law completed and published prior to the 32 end of the quarter for which the allocation is made, and allocate the 33 remainder of the net collections from the additional three-quarters of 34 one percent as follows: (1) to pay the county's expenses for Medicaid 35 and other expenses required by law; (2) to pay for local road and bridge 36 projects; (3) for the purposes of capital projects and repaying any 37 debts incurred for such capital projects in the county of Chautauqua 38 that are not otherwise paid for by revenue received from the mortgage 39 recording tax; and (4) for deposit into a reserve fund for bonded 40 indebtedness established pursuant to the general municipal law. Notwith- 41 standing any contrary provision of law, if the county of Chautauqua 42 imposes the additional one-half percent rate of sales and compensating 43 use taxes authorized by such section twelve hundred ten for all or any 44 of the period beginning December first, two thousand ten and ending 45 November thirtieth, two thousand [seventeen] FIFTEEN, the county shall 46 allocate three-tenths of the net collections from the additional one- 47 half of one percent to the cities, towns and villages in the county on 48 the basis of their respective populations, determined in accordance with 49 the latest decennial federal census or special population census taken 50 pursuant to section twenty of the general municipal law completed and 51 published prior to the end of the quarter for which the allocation is 52 made, and allocate the remainder of the net collections from the addi- 53 tional one-half of one percent as follows: (1) to pay the county's 54 expenses for Medicaid and other expenses required by law; (2) to pay for 55 local road and bridge projects; (3) for the purposes of capital projects 56 and repaying any debts incurred for such capital projects in the county A. 7557--A 5 1 of Chautauqua that are not otherwise paid for by revenue received from 2 the mortgage recording tax; and (4) for deposit into a reserve fund for 3 bonded indebtedness established pursuant to the general municipal law. 4 NOTWITHSTANDING ANY CONTRARY PROVISION OF LAW, IF THE COUNTY OF CHAUTAU- 5 QUA IMPOSES THE ADDITIONAL ONE PERCENT RATE OF SALES AND COMPENSATING 6 USE TAXES AUTHORIZED BY SUCH SECTION TWELVE HUNDRED TEN FOR ALL OR ANY 7 OF THE PERIOD BEGINNING DECEMBER FIRST, TWO THOUSAND FIFTEEN AND ENDING 8 NOVEMBER THIRTIETH, TWO THOUSAND SEVENTEEN, THE COUNTY SHALL ALLOCATE 9 THREE-TWENTIETHS OF THE NET COLLECTIONS FROM THE ADDITIONAL ONE PERCENT 10 TO THE CITIES, TOWNS AND VILLAGES IN THE COUNTY ON THE BASIS OF THEIR 11 RESPECTIVE POPULATIONS, DETERMINED IN ACCORDANCE WITH THE LATEST DECEN- 12 NIAL FEDERAL CENSUS OR SPECIAL POPULATION CENSUS TAKEN PURSUANT TO 13 SECTION TWENTY OF THE GENERAL MUNICIPAL LAW COMPLETED AND PUBLISHED 14 PRIOR TO THE END OF THE QUARTER FOR WHICH THE ALLOCATION IS MADE, AND 15 ALLOCATE THE REMAINDER OF THE NET COLLECTIONS FROM THE ADDITIONAL ONE 16 PERCENT AS FOLLOWS: (1) TO PAY THE COUNTY'S EXPENSES FOR MEDICAID AND 17 OTHER EXPENSES REQUIRED BY LAW; (2) TO PAY FOR LOCAL ROAD AND BRIDGE 18 PROJECTS; (3) FOR THE PURPOSES OF CAPITAL PROJECTS AND REPAYING ANY 19 DEBTS INCURRED FOR SUCH CAPITAL PROJECTS IN THE COUNTY OF CHAUTAUQUA 20 THAT ARE NOT OTHERWISE PAID FOR BY REVENUE RECEIVED FROM THE MORTGAGE 21 RECORDING TAX; AND (4) FOR DEPOSIT INTO A RESERVE FUND FOR BONDED 22 INDEBTEDNESS ESTABLISHED PURSUANT TO THE GENERAL MUNICIPAL LAW. The net 23 collections from the additional rates imposed pursuant to this section 24 shall be deposited in a special fund to be created by such county sepa- 25 rate and apart from any other funds and accounts of the county to be 26 used for purposes above described. 27 S 7-a. Section 1262-o of the tax law, as amended by section seven of 28 this act, is amended to read as follows: 29 S 1262-o. Disposition of net collections from the additional rate of 30 sales and compensating use taxes in the county of Chautauqua. Notwith- 31 standing any contrary provision of law, if the county of Chautauqua 32 imposes the additional one and one-quarter percent rate of sales and 33 compensating use taxes authorized by section twelve hundred ten of this 34 article for all or any portion of the period beginning March first, two 35 thousand five and ending August thirty-first, two thousand six, the 36 additional one percent rate authorized by such section for all or any of 37 the period beginning September first, two thousand six and ending Novem- 38 ber thirtieth, two thousand seven, the additional three-quarters of one 39 percent rate authorized by such section for all or any of the period 40 beginning December first, two thousand seven and ending November thirti- 41 eth, two thousand ten, the county shall allocate one-fifth of the net 42 collections from the additional three-quarters of one percent to the 43 cities, towns and villages in the county on the basis of their respec- 44 tive populations, determined in accordance with the latest decennial 45 federal census or special population census taken pursuant to section 46 twenty of the general municipal law completed and published prior to the 47 end of the quarter for which the allocation is made, and allocate the 48 remainder of the net collections from the additional three-quarters of 49 one percent as follows: (1) to pay the county's expenses for Medicaid 50 and other expenses required by law; (2) to pay for local road and bridge 51 projects; (3) for the purposes of capital projects and repaying any 52 debts incurred for such capital projects in the county of Chautauqua 53 that are not otherwise paid for by revenue received from the mortgage 54 recording tax; and (4) for deposit into a reserve fund for bonded 55 indebtedness established pursuant to the general municipal law. Notwith- 56 standing any contrary provision of law, if the county of Chautauqua A. 7557--A 6 1 imposes the additional one-half percent rate of sales and compensating 2 use taxes authorized by such section twelve hundred ten for all or any 3 of the period beginning December first, two thousand ten and ending 4 November thirtieth, two thousand fifteen, AND BEGINNING DECEMBER FIRST, 5 TWO THOUSAND SIXTEEN AND ENDING NOVEMBER THIRTIETH, TWO THOUSAND SEVEN- 6 TEEN, the county shall allocate three-tenths of the net collections from 7 the additional one-half of one percent to the cities, towns and villages 8 in the county on the basis of their respective populations, determined 9 in accordance with the latest decennial federal census or special popu- 10 lation census taken pursuant to section twenty of the general municipal 11 law completed and published prior to the end of the quarter for which 12 the allocation is made, and allocate the remainder of the net 13 collections from the additional one-half of one percent as follows: (1) 14 to pay the county's expenses for Medicaid and other expenses required by 15 law; (2) to pay for local road and bridge projects; (3) for the purposes 16 of capital projects and repaying any debts incurred for such capital 17 projects in the county of Chautauqua that are not otherwise paid for by 18 revenue received from the mortgage recording tax; and (4) for deposit 19 into a reserve fund for bonded indebtedness established pursuant to the 20 general municipal law. Notwithstanding any contrary provision of law, 21 if the county of Chautauqua imposes the additional one percent rate of 22 sales and compensating use taxes authorized by such section twelve 23 hundred ten for all or any of the period beginning December first, two 24 thousand fifteen and ending November thirtieth, two thousand [seventeen] 25 SIXTEEN, the county shall allocate three-twentieths of the net 26 collections from the additional one percent to the cities, towns and 27 villages in the county on the basis of their respective populations, 28 determined in accordance with the latest decennial federal census or 29 special population census taken pursuant to section twenty of the gener- 30 al municipal law completed and published prior to the end of the quarter 31 for which the allocation is made, and allocate the remainder of the net 32 collections from the additional one percent as follows: (1) to pay the 33 county's expenses for Medicaid and other expenses required by law; (2) 34 to pay for local road and bridge projects; (3) for the purposes of capi- 35 tal projects and repaying any debts incurred for such capital projects 36 in the county of Chautauqua that are not otherwise paid for by revenue 37 received from the mortgage recording tax; and (4) for deposit into a 38 reserve fund for bonded indebtedness established pursuant to the general 39 municipal law. The net collections from the additional rates imposed 40 pursuant to this section shall be deposited in a special fund to be 41 created by such county separate and apart from any other funds and 42 accounts of the county to be used for purposes above described. 43 S 8. The authorization to impose an additional one percent sales and 44 compensating use taxes granted to the county of Chautauqua pursuant to 45 section two of this act, and the provisions of sections four, five and 46 seven of this act, on and after December 1, 2015, shall be contingent 47 upon the legislative body of such county submitting, by means of elec- 48 tronic transmission, to the commissioner of taxation and finance, on or 49 before November 1, 2015, a statement that such legislative body has 50 passed legislation, and such proof as the commissioner of taxation and 51 finance shall determine to be suitable, that such legislation has become 52 a local law or ordinance or adopted resolution, which provides for a 53 real property tax levy for the county of Chautauqua during the 2016 tax 54 year which is a minimum of 3 percent less than the real property tax 55 levy for such purposes during the 2015 tax year. Provided, further, 56 that the authorization to impose an additional one percent sales and A. 7557--A 7 1 compensating use taxes granted to the county of Chautauqua pursuant to 2 section two of this act, and the provisions of sections four, five and 3 seven of this act, on and after December 1, 2016, shall be contingent 4 upon (a) a real property tax levy for the county of Chautauqua during 5 the 2016 tax year which is a minimum of 3 percent less than the real 6 property tax levy for such purposes during the 2015 tax year; and (b) 7 the legislative body of such county submitting, by means of electronic 8 transmission, to the commissioner of taxation and finance, on or before 9 November 1, 2016, a statement that such legislative body has passed 10 legislation which provides for a real property tax levy for the county 11 of Chautauqua during the 2017 tax year which is a minimum of 3 percent 12 less than the real property tax levy for such purposes during the 2015 13 tax year, and also submits such proof as such commissioner shall deter- 14 mine to be suitable, that such legislation has become a local law or 15 ordinance, or adopted resolution. In the event the legislative body of 16 Chautauqua county fails to submit such statement regarding the 2017 17 county tax year on or before November 1, 2016, sections three and 18 seven-a of this act shall take effect, and sections four and five of 19 this act shall be REPEALED December 1, 2016. 20 S 8-a. Notwithstanding any other provision of any state or local law 21 to the contrary, any local law, ordinance or resolution enacted, adopted 22 or amended to impose the sales and compensating use taxes at the one 23 percent additional rate of tax authorized by this act, shall take effect 24 in accordance with the provisions of subdivision (d) of section 1210 of 25 the tax law, subject to the provisions of section eight of this act, 26 except that the minimum notice requirements shall be deemed complied 27 with upon mailing by registered mail to the commissioner of taxation and 28 finance at his or her office in Albany no later than November 5, 2015 29 for the 2016 county tax year and no later than November 5, 2016 for the 30 2017 county tax year, a certified copy of such local law, ordinance or 31 resolution. 32 S 9. This act shall take effect immediately, provided, however, that 33 sections two, four, five and seven of this act shall take effect only if 34 the provisions of section eight of this act are satisfied for the 2016 35 county tax year; and provided, further that if the provisions of section 36 eight of this act are satisfied for the 2016 county tax year and are not 37 satisfied for the 2017 county tax year sections three and seven-a of 38 this act shall take effect, and sections four and five of this act shall 39 be deemed REPEALED. Provided, that the commissioner of taxation and 40 finance shall notify the legislative bill drafting commission upon the 41 compliance or noncompliance with the provisions of section eight of this 42 act by the legislative body of the county of Chautauqua in order that 43 the commission may maintain an accurate and timely effective data base 44 of the official text of the laws of the state of New York in furtherance 45 of effectuating the provisions of section 44 of the legislative law and 46 section 70-b of the public officers law.