Bill Text: NY A07913 | 2011-2012 | General Assembly | Introduced
Bill Title: Extends the authority of the county of Nassau to impose additional sales and compensating use taxes; extends local government assistance programs in Nassau county.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2012-01-04 - referred to ways and means [A07913 Detail]
Download: New_York-2011-A07913-Introduced.html
S T A T E O F N E W Y O R K ________________________________________________________________________ 7913 2011-2012 Regular Sessions I N A S S E M B L Y May 23, 2011 ___________ Introduced by -- Multi-Sponsored by -- M. of A. HOOPER -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to extending the authority of the county of Nassau to impose additional sales and compensating use taxes, and extending local government assistance programs in Nassau county THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: 1 Section 1. Clause 2 of subparagraph (i) of the opening paragraph of 2 section 1210 of the tax law, as amended by chapter 286 of the laws of 3 2009, is amended to read as follows: 4 (2) the county of Nassau 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 three-quarters percent additional to the three 7 percent rate authorized above in this paragraph for such county for the 8 period beginning January first, nineteen hundred eighty-six and ending 9 November thirtieth, two thousand [eleven] THIRTEEN, subject to the limi- 10 tation set forth in section twelve hundred sixty-two-e of this article, 11 and also at a rate which is one-half percent additional to the three 12 percent rate authorized above in this paragraph, and which is also addi- 13 tional to the three-quarters percent rate also authorized above in this 14 clause for such county, for the period beginning September first, nine- 15 teen hundred ninety-one and ending November thirtieth, two thousand 16 [eleven] THIRTEEN; 17 S 2. Section 1262-e of the tax law, as amended by chapter 286 of the 18 laws of 2009, is amended to read as follows: 19 S 1262-e. Establishment of local government assistance programs in 20 Nassau county. 1. Towns and cities. Notwithstanding any other provision 21 of law to the contrary, for the calendar year beginning on January 22 first, nineteen hundred ninety-eight and continuing through the calendar 23 year beginning on January first, two thousand [eleven] THIRTEEN, the EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD11800-01-1 A. 7913 2 1 county of Nassau shall enact and establish a local government assistance 2 program for the towns and cities within such county to assist such towns 3 and cities to minimize real property taxes; defray the cost and expense 4 of the treatment, collection, management, disposal, and transportation 5 of municipal solid waste, and to comply with the provisions of chapter 6 two hundred ninety-nine of the laws of nineteen hundred eighty-three; 7 and defray the cost of maintaining conservation and environmental 8 control programs. Such special assistance program for the towns and 9 cities within such county and the funding for such program shall equal 10 one-third of the revenues received by such county from the imposition of 11 the three-quarters percent sales and use tax during calendar years two 12 thousand one, two thousand two, two thousand three, two thousand four, 13 two thousand five, two thousand six, two thousand seven, two thousand 14 eight, two thousand nine, two thousand ten, [and] two thousand eleven, 15 TWO THOUSAND TWELVE AND TWO THOUSAND THIRTEEN additional to the regular 16 three percent rate authorized for such county in section twelve hundred 17 ten of this article. The monies for such special local assistance shall 18 be paid and distributed to the towns and cities on a per capita basis 19 using the population figures in the latest decennial federal census. 20 Provided further, that notwithstanding any other law to the contrary, 21 the establishment of such special assistance program shall preclude any 22 city or town within such county from preempting or claiming under any 23 other section of this chapter the revenues derived from the additional 24 tax authorized by section twelve hundred ten of this article. Provided 25 further, that any such town or towns may, by resolution of the town 26 board, apportion all or a part of monies received in such special 27 assistance program to an improvement district or special district 28 account within such town or towns in order to accomplish the purposes of 29 this special assistance program. 30 2. [Villages. Notwithstanding any other provision of law to the 31 contrary, for the calendar year beginning on January first, nineteen 32 hundred ninety-eight and continuing through the calendar year beginning 33 on January first, two thousand eleven, the county of Nassau, by local 34 law, is hereby empowered to enact and establish a local government 35 assistance program for the villages within such county to assist such 36 villages to minimize real property taxes; defray the cost and expense of 37 the treatment, collection, management, disposal, and transportation of 38 municipal solid waste; and defray the cost of maintaining conservation 39 and environmental control programs. The funding of such local assistance 40 program for the villages within such county may be provided by Nassau 41 county during any calendar year in which such village local assistance 42 program is in effect and shall not exceed one-sixth of the revenues 43 received from the imposition of the three-quarters percent sales and use 44 tax that are remaining after the towns and cities have received their 45 funding pursuant to the provisions of subdivision one of this section. 46 The funding for such village local assistance program shall be paid and 47 distributed to the villages on a per capita basis using the population 48 figures in the latest decennial federal census. Provided further, that 49 the establishment of such village local assistance program shall 50 preclude any village within such county from preempting or claiming 51 under any other section of this chapter the revenues derived from the 52 additional tax authorized by section twelve hundred ten of this arti- 53 cle.] 54 LARGE INCORPORATED VILLAGES. NOTWITHSTANDING ANY OTHER PROVISION OF 55 LAW TO THE CONTRARY, FOR THE CALENDAR YEAR BEGINNING ON JANUARY FIRST, 56 TWO THOUSAND ELEVEN AND CONTINUING THROUGH THE CALENDAR YEAR BEGINNING A. 7913 3 1 ON JANUARY FIRST, TWO THOUSAND THIRTEEN, THE COUNTY OF NASSAU SHALL BY 2 LOCAL LAW ENACT AND ESTABLISH A LOCAL GOVERNMENT ASSISTANCE PROGRAM FOR 3 LARGE INCORPORATED VILLAGES WITHIN SAID COUNTY WITH A POPULATION IN 4 EXCESS OF FORTY-TWO THOUSAND NINE HUNDRED NINETY-NINE USING THE POPU- 5 LATION FIGURES IN THE LATEST DECENNIAL FEDERAL CENSUS. THE FUNDING FOR 6 SUCH PROGRAM SHALL EQUAL TWO-THIRDS OF THE REVENUES RECEIVED FROM THE 7 THREE PERCENT BASIC SALES TAX, THE THREE-QUARTER OF ONE PERCENT ADDI- 8 TIONAL SALES TAX AND THE ONE-HALF OF ONE PERCENT COMPENSATING TAX 9 DERIVED FROM ALL SUCH SOURCES WITHIN THE GEOGRAPHICAL AREA OR ZIP CODE 10 COVERED BY ANY SUCH VILLAGE, WHICHEVER IS LARGER, WHICH AMOUNT SHALL BE 11 PAID OVER TO THE TREASURE OF SUCH VILLAGE FOR DEPOSIT TO ITS GENERAL 12 FUND FOR TAXPAYER RELIEF. PROVIDED FURTHER, THAT ANY SUCH VILLAGE SHALL 13 APPORTION AT LEAST TWO-THIRDS OF ALL SUCH REVENUES RECEIVED TO A SPECIAL 14 TAXPAYER RELIEF FUND TO ASSIST SUCH VILLAGES TO REDUCE AND/OR MINIMIZE 15 REAL PROPERTY TAXES; DEFRAY THE COST AND EXPENSE OF THE TREATMENT, 16 MANAGEMENT, DISPOSAL AND TRANSPORTATION OF MUNICIPAL WASTE AND SOLID 17 WASTE; AND, TO DEFRAY THE COST OF MAINTAINING MANDATED CONSERVATION AND 18 ENVIRONMENTAL CONTROL PROGRAMS. 19 3. OTHER INCORPORATED VILLAGES. NOTWITHSTANDING ANY OTHER PROVISION OF 20 LAW TO THE CONTRARY, FOR THE CALENDAR YEAR BEGINNING ON JANUARY FIRST, 21 TWO THOUSAND ONE, JANUARY FIRST, TWO THOUSAND TWO, JANUARY FIRST, TWO 22 THOUSAND THREE, JANUARY FIRST, TWO THOUSAND FOUR, JANUARY FIRST, TWO 23 THOUSAND FIVE, JANUARY FIRST, TWO THOUSAND SIX, JANUARY FIRST, TWO THOU- 24 SAND SEVEN, JANUARY FIRST, TWO THOUSAND EIGHT, JANUARY FIRST, TWO THOU- 25 SAND NINE, JANUARY FIRST, TWO THOUSAND TEN, JANUARY FIRST, TWO THOUSAND 26 ELEVEN AND CONTINUING THROUGH THE CALENDAR YEAR BEGINNING ON JANUARY 27 FIRST, TWO THOUSAND THIRTEEN, THE COUNTY OF NASSAU SHALL BY LOCAL LAW 28 ENACT AND ESTABLISH A LOCAL GOVERNMENT ASSISTANCE PROGRAM FOR INCORPO- 29 RATED VILLAGES WITHIN SAID COUNTY WITH A POPULATION LESS THAN 30 FORTY-THREE THOUSAND USING THE POPULATION FIGURES IN THE LATEST DECENNI- 31 AL FEDERAL CENSUS. FOR THE CALENDAR YEARS BEGINNING ON JANUARY FIRST, 32 TWO THOUSAND ELEVEN AND CONTINUING THROUGH THE CALENDAR YEAR BEGINNING 33 ON JANUARY FIRST, TWO THOUSAND THIRTEEN, THE FUNDING FOR SAID LOCAL 34 GOVERNMENT ASSISTANCE PROGRAM SHALL BE PROVIDED BY NASSAU COUNTY DURING 35 SUCH YEARS AND SHALL EQUAL ONE-SIXTH OF THE REVENUES RECEIVED FROM THE 36 IMPOSITION OF THE THREE-QUARTERS PERCENT ADDITIONAL SALES TAX AND 37 ONE-HALF PERCENT USE TAX. THE SAID REVENUES SHALL BE PAID AND DISTRIB- 38 UTED TO THE INCORPORATED VILLAGES ON A PER CAPITA BASIS USING THE POPU- 39 LATION FIGURES IN THE LATEST DECENNIAL FEDERAL CENSUS. 40 S 3. This act shall take effect immediately.