Bill Text: NY A08088 | 2019-2020 | General Assembly | Introduced
Bill Title: Relates to revising the period of authorization for the county of Westchester's additional one percent rate of sales and compensating use tax and the expiration of the Westchester county spending limitation act, such 1% increase shall expire on November 30, 2020.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Passed) 2019-06-30 - signed chap.43 [A08088 Detail]
Download: New_York-2019-A08088-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 8088 2019-2020 Regular Sessions IN ASSEMBLY May 31, 2019 ___________ Introduced by M. of A. PRETLOW -- read once and referred to the Commit- tee on Ways and Means AN ACT to amend the tax law, in relation to revising the period of authorization for the county of Westchester's additional one percent rate of sales and compensating use tax and the expiration of the West- chester county spending limitation act; to amend chapter 272 of the laws of 1991, amending the tax law relating to the method of disposi- tion of sales and compensating use tax revenue in Westchester county and enacting the Westchester county spending limitation act, in relation to revising the period of authorization for the county of Westchester's additional one percent rate of sales; and to amend a chapter of the laws of 2019, amending the tax law relating to author- izing the county of Westchester to impose an additional rate of sales and compensating use tax, as proposed in legislative bills numbers S.4940-B and A.7081, in relation to the period of authorization for Westchester's additional one percent rate of sales The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Clause 42 of subparagraph (i) of the opening paragraph of 2 section 1210 of the tax law, as added by a chapter of the laws of 2019, 3 amending the tax law relating to authorizing the county of Westchester 4 to impose an additional rate of sales and compensating use tax, as 5 proposed in legislative bills numbers S. 4940-B and A. 7081, is amended 6 to read as follows: 7 (42) the county of Westchester is hereby further authorized and 8 empowered to adopt and amend local laws, ordinances or resolutions 9 imposing such taxes at a rate that is one percent additional to the 10 three percent rate authorized above in this paragraph for such county 11 for the period beginning [June] August first, two thousand nineteen and 12 ending November thirtieth, two thousand [twenty-two] twenty; EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD09824-15-9A. 8088 2 1 § 2. Subdivision e of section 4 and sections 5, 7 and 16 of chapter 2 272 of the laws of 1991, amending the tax law relating to the method of 3 disposition of sales and compensating use tax revenue in Westchester 4 county and enacting the Westchester county spending limitation act, as 5 amended by a chapter of the laws of 2019, amending the tax law relating 6 to authorizing the county of Westchester to impose an additional rate of 7 sales and compensating use tax, as proposed in legislative bills numbers 8 S. 4940-B and A. 7081, are amended to read as follows: 9 e. "Spending limitation" means the maximum amount of county spending 10 established in county fiscal years 1992, 1993, 1994, 1995, 1996, 1997, 11 1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006, 2007, 2008, 2009, 12 2010, 2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019[,] and 2020[,132021 and 2022]. 14 § 5. Establishment of annual spending limitation. a. For county fiscal 15 years 1992, 1993, 1994, 1995, 1996, 1997, 1998, 1999, 2000, 2001, 2002, 16 2003, 2004, 2005, 2006, 2007, 2008, 2009, 2010, 2011, 2012, 2013, 2014, 17 2015, 2016, 2017, 2018, 2019[,] and 2020[, 2021 and 2022] there shall be 18 in effect an annual spending limitation. The spending limitation shall 19 be derived from a fixed percentage reflecting the ratio of base year 20 spending to county personal income. County personal income for such 21 calculation shall be for the period January 1, 1986 through December 31, 22 1986. Such percentage shall be applied to county personal income for the 23 period January 1, 1989 through December 31, 1989, to determine the 24 spending limitation for county fiscal year 1992; to determine the spend- 25 ing limitation for county fiscal year 1993, such percentage shall be 26 applied to county personal income for the period January 1, 1990 through 27 December 31, 1990; to determine the spending limitation for county 28 fiscal year 1994, such percentage shall be applied to county personal 29 income for the period January 1, 1991 through December 31, 1991; to 30 determine the spending limitation for county fiscal year 1995, such 31 percentage shall be applied to county personal income for the period 32 January 1, 1992 through December 31, 1992; to determine the spending 33 limitation for county fiscal year 1996, such percentage shall be applied 34 to county personal income for the period January 1, 1993 through Decem- 35 ber 31, 1993; to determine the spending limitation for county fiscal 36 year 1997, such percentage shall be applied to county personal income 37 for the period January 1, 1994 through December 31, 1994; to determine 38 the spending limitation for county fiscal year 1998, such percentage 39 shall be applied to county personal income for the period January 1, 40 1995 through December 31, 1995; to determine the spending limitation for 41 county fiscal year 1999, such percentage shall be applied to county 42 personal income for the period January 1, 1996 through December 31, 43 1996; to determine the spending limitation for county fiscal year 2000, 44 such percentage shall be applied to county personal income for the peri- 45 od January 1, 1997 through December 31, 1997; to determine the spending 46 limitation for county fiscal year 2001, such percentage shall be applied 47 to county personal income for the period January 1, 1998 through Decem- 48 ber 31, 1998; to determine the spending limitation for county fiscal 49 year 2002, such percentage shall be applied to county personal income 50 for the period January 1, 1999 through December 31, 1999; to determine 51 the spending limitation for county fiscal year 2003, such percentage 52 shall be applied to county personal income for the period January 1, 53 2000 through December 31, 2000; to determine the spending limitation for 54 county fiscal year 2004, such percentage shall be applied to county 55 personal income for the period January 1, 2001 through December 31, 56 2001; to determine the spending limitation for county fiscal year 2005,A. 8088 3 1 such percentage shall be applied to county personal income for the peri- 2 od January 1, 2002 through December 31, 2002; to determine the spending 3 limitation for county fiscal year 2006, such percentage shall be applied 4 to county personal income for the period January 1, 2003 through Decem- 5 ber 31, 2003; to determine the spending limitation for the county fiscal 6 year 2007, such percentage shall be applied to county personal income 7 for the period January 1, 2004 through December 31, 2004; to determine 8 the spending limitation for the county fiscal year 2008, such percentage 9 shall be applied to county personal income for the period January 1, 10 2005 through December 31, 2005; to determine the spending limitation for 11 the county fiscal year 2009, such percentage shall be applied to county 12 personal income for the period January 1, 2006 through December 31, 13 2006; to determine the spending limitation for the county fiscal year 14 2010, such percentage shall be applied to county personal income for the 15 period January 1, 2007 through December 31, 2007; to determine the 16 spending limitation for the county fiscal year 2011, such percentage 17 shall be applied to county personal income for the period January 1, 18 2008 through December 31, 2008; to determine the spending limitation for 19 the county fiscal year 2012, such percentage shall be applied to county 20 personal income for the period January 1, 2009 through December 31, 21 2009; to determine the spending limitation for the county fiscal year 22 2013, such percentage shall be applied to county personal income for the 23 period January 1, 2010 through December 31, 2010; to determine the 24 spending limitation for the county fiscal year 2014, such percentage 25 shall be applied to county personal income for the period January 1, 26 2011 through December 31, 2011; to determine the spending limitation for 27 the county fiscal year 2015, such percentage shall be applied to county 28 personal income for the period January 1, 2012 through December 31, 29 2012; to determine the spending limitation for county fiscal year 2016, 30 such percentage shall be applied to the county personal income for the 31 period January 1, 2013 through December 31, 2013; to determine the 32 spending limitation for the county fiscal year 2017, such percentage 33 shall be applied to county personal income for the period January 1, 34 2014 through December 31, 2014; and to determine the spending limitation 35 for county fiscal year 2018, such percentage shall be applied to the 36 county personal income for the period January 1, 2015 through December 37 31, 2015; to determine the spending limitation for the county fiscal 38 year 2019, such percentage shall be applied to county personal income 39 for the period January 1, 2016 through December 31, 2016; and to deter- 40 mine the spending limitation for county fiscal year 2020, such percent- 41 age shall be applied to the county personal income for the period Janu- 42 ary 1, 2017 through December 31, 2017[; and to determine the spending43limitation for the county fiscal year 2021, such percentage shall be44applied to county personal income for the period January 1, 2018 through45December 31, 2018; and to determine the spending limitation for the46county fiscal year 2022, such percentage shall be applied to county47personal income for the period January 1, 2019 through December 31,482019]. 49 b. The spending limitation shall serve as a statutory cap on county 50 spending to be reflected in the tentative budget as well as the enacted 51 budget for county fiscal years beginning in 1992. 52 § 7. Mandatory tax reduction. In the event that the county spending 53 subject to the spending limitation exceeds such limitation in the adop- 54 tive county budget for county fiscal year 1992, 1993, 1994, 1995, 1996, 55 1997, 1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006, 2007, 2008, 56 2009, 2010, 2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019[,] orA. 8088 4 1 2020[, 2021 or 2022] then section 1262-b of the tax law shall be 2 repealed. 3 § 16. This act shall take effect immediately, provided, however, that 4 sections one through seven of this act shall be in full force and effect 5 until November 30, [2022] 2020. 6 § 3. A chapter of the laws of 2019, amending the tax law relating to 7 authorizing the county of Westchester to impose an additional rate of 8 sales and compensating use tax, as proposed in legislative bills numbers 9 S. 4940-B and A. 7081, is amended by adding a new section 6-a to read as 10 follows: 11 § 6-a. Notwithstanding any other provision of any state or local law 12 to the contrary, any local law, ordinance or resolution enacted, adopted 13 or amended to impose the sales and compensating use taxes at the one 14 percent additional rate of tax authorized by this act for the period 15 beginning August 1, 2019, and ending November 30, 2020, shall take 16 effect on that date in accordance with the provisions of subdivision (d) 17 of section 1210 of the tax law, except that such additional rate may 18 take effect on August 1, 2019, and the minimum notice requirements shall 19 be deemed complied with if such county mails, by certified or registered 20 mail, a certified copy of such local law, ordinance or resolution to the 21 commissioner of taxation and finance at his or her office in Albany no 22 later than July 1, 2019. 23 § 4. This act shall take effect on the same date and in the same 24 manner as a chapter of the laws of 2019, amending the tax law relating 25 to authorizing the county of Westchester to impose an additional rate of 26 sales and compensating use tax, as proposed in legislative bills numbers 27 S. 4940-B and A. 7081, takes effect.
