Bill Text: NY A10219 | 2019-2020 | General Assembly | Introduced
Bill Title: Extends the authorization for Chautauqua county to impose an additional one percent rate of sales and compensating use taxes.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2020-03-24 - referred to ways and means [A10219 Detail]
Download: New_York-2019-A10219-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 10219 IN ASSEMBLY March 24, 2020 ___________ Introduced by M. of A. GOODELL -- read once and referred to the Commit- tee on Ways and Means AN ACT to amend the tax law, in relation to authorizing Chautauqua coun- ty to impose an additional one percent rate of 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. Clause 38 of subparagraph (i) of the opening paragraph of 2 section 1210 of the tax law, as amended by section 1 of subpart F of 3 part A of chapter 61 of the laws of 2017, is amended to read as follows: 4 (38) the county of Chautauqua is hereby further authorized and 5 empowered to adopt and amend local laws, ordinances or resolutions 6 imposing such taxes at a rate that is: (i) one and one-quarter percent 7 additional to the three percent rate authorized above in this paragraph 8 for such county for the period beginning March first, two thousand five 9 and ending August thirty-first, two thousand six; (ii) one percent addi- 10 tional to the three percent rate authorized above in this paragraph for 11 such county for the period beginning September first, two thousand six 12 and ending November thirtieth, two thousand seven; (iii) three-quarters 13 of one percent additional to the three percent rate authorized above in 14 this paragraph for such county for the period beginning December first, 15 two thousand seven and ending November thirtieth, two thousand ten; (iv) 16 one-half of one percent additional to the three percent rate authorized 17 above in this paragraph for such county for the period beginning Decem- 18 ber first, two thousand ten and ending November thirtieth, two thousand 19 fifteen; and (v) one percent additional to the three percent rate 20 authorized above in this clause for such county for the period beginning 21 December first, two thousand fifteen and ending November thirtieth, two 22 thousand [twenty] twenty-three; 23 § 2. Section 1262-o of the tax law, as amended by section 2 of subpart 24 F of part A of chapter 61 of the laws of 2017, is amended to read as 25 follows: 26 § 1262-o. Disposition of net collections from the additional rate of 27 sales and compensating use taxes in the county of Chautauqua. Notwith- EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD15981-01-0A. 10219 2 1 standing any contrary provision of law, if the county of Chautauqua 2 imposes the additional one and one-quarter percent rate of sales and 3 compensating use taxes authorized by section twelve hundred ten of this 4 article for all or any portion of the period beginning March first, two 5 thousand five and ending August thirty-first, two thousand six, the 6 additional one percent rate authorized by such section for all or any of 7 the period beginning September first, two thousand six and ending Novem- 8 ber thirtieth, two thousand seven, the additional three-quarters of one 9 percent rate authorized by such section for all or any of the period 10 beginning December first, two thousand seven and ending November thirti- 11 eth, two thousand ten, the county shall allocate one-fifth of the net 12 collections from the additional three-quarters of one percent to the 13 cities, towns and villages in the county on the basis of their respec- 14 tive populations, determined in accordance with the latest decennial 15 federal census or special population census taken pursuant to section 16 twenty of the general municipal law completed and published prior to the 17 end of the quarter for which the allocation is made, and allocate the 18 remainder of the net collections from the additional three-quarters of 19 one percent as follows: (1) to pay the county's expenses for Medicaid 20 and other expenses required by law; (2) to pay for local road and bridge 21 projects; (3) for the purposes of capital projects and repaying any 22 debts incurred for such capital projects in the county of Chautauqua 23 that are not otherwise paid for by revenue received from the mortgage 24 recording tax; and (4) for deposit into a reserve fund for bonded 25 indebtedness established pursuant to the general municipal law. Notwith- 26 standing any contrary provision of law, if the county of Chautauqua 27 imposes the additional one-half percent rate of sales and compensating 28 use taxes authorized by such section twelve hundred ten for all or any 29 of the period beginning December first, two thousand ten and ending 30 November thirtieth, two thousand fifteen, the county shall allocate 31 three-tenths of the net collections from the additional one-half of one 32 percent to the cities, towns and villages in the county on the basis of 33 their respective populations, determined in accordance with the latest 34 decennial federal census or special population census taken pursuant to 35 section twenty of the general municipal law completed and published 36 prior to the end of the quarter for which the allocation is made, and 37 allocate the remainder of the net collections from the additional one- 38 half of one percent as follows: (1) to pay the county's expenses for 39 Medicaid and other expenses required by law; (2) to pay for local road 40 and bridge projects; (3) for the purposes of capital projects and repay- 41 ing any debts incurred for such capital projects in the county of Chau- 42 tauqua that are not otherwise paid for by revenue received from the 43 mortgage recording tax; and (4) for deposit into a reserve fund for 44 bonded indebtedness established pursuant to the general municipal law. 45 Notwithstanding any contrary provision of law, if the county of Chautau- 46 qua imposes the additional one 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 fifteen and ending 49 November thirtieth, two thousand [twenty] twenty-three, the county shall 50 allocate three-twentieths of the net collections from the additional one 51 percent to the cities, towns and villages in the county on the basis of 52 their respective populations, determined in accordance with the latest 53 decennial federal census or special population census taken pursuant to 54 section twenty of the general municipal law completed and published 55 prior to the end of the quarter for which the allocation is made, and 56 allocate the remainder of the net collections from the additional oneA. 10219 3 1 percent as follows: (1) to pay the county's expenses for Medicaid and 2 other expenses required by law; (2) to pay for local road and bridge 3 projects; (3) for the purposes of capital projects and repaying any 4 debts incurred for such capital projects in the county of Chautauqua 5 that are not otherwise paid for by revenue received from the mortgage 6 recording tax; and (4) for deposit into a reserve fund for bonded 7 indebtedness established pursuant to the general municipal law. The net 8 collections from the additional rates imposed pursuant to this section 9 shall be deposited in a special fund to be created by such county sepa- 10 rate and apart from any other funds and accounts of the county to be 11 used for purposes above described. 12 § 3. This act shall take effect immediately.