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.
                                                                   LBD15981-01-0

        A. 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 one

        A. 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.
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