Bill Text: NY S01885 | 2019-2020 | General Assembly | Amended

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Extends from November 30, 2020 to November 30, 2023, the authorization granted to the county of Steuben to impose an additional one percent of sales and compensating use taxes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2020-03-12 - PRINT NUMBER 1885B [S01885 Detail]

Download: New_York-2019-S01885-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         1885--A

                               2019-2020 Regular Sessions

                    IN SENATE

                                    January 17, 2019
                                       ___________

        Introduced  by  Sen.  O'MARA -- read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment Operations -- recommitted to the Committee on Investigations  and
          Government  Operations  in  accordance  with  Senate Rule 6, sec. 8 --
          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 authorization
          of the county of Steuben to impose an additional one percent 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 26 of subparagraph (i) of the opening  paragraph  of
     2  section  1210  of  the tax law, as amended by section 1 of subpart SS of
     3  part A of chapter 61 of the laws of 2017, is amended to read as follows:
     4    (26) the county of Steuben is hereby further authorized and  empowered
     5  to  adopt  and amend local laws, ordinances or resolutions imposing such
     6  taxes at a rate which is one percent additional  to  the  three  percent
     7  rate  authorized  above in this paragraph for such county for the period
     8  beginning December first, nineteen hundred ninety-two and ending  Novem-
     9  ber thirtieth, two thousand [twenty] twenty-two;
    10    § 2. Section 1262-h of the tax law, as amended by section 2 of subpart
    11  SS  of  part  A of chapter 61 of the laws of 2017, is amended to read as
    12  follows:
    13    § 1262-h. Allocation and distribution  of  net  collections  from  the
    14  additional one percent rate of sales and compensating use taxes in Steu-
    15  ben county. Notwithstanding any provision of law to the contrary, of the
    16  net  collections  received  by  the county of Steuben as a result of the
    17  imposition of the additional one  percent  rate  of  tax  authorized  by
    18  section  twelve hundred ten of this article (a) during the period begin-
    19  ning December first, nineteen hundred ninety-three and  ending  November
    20  thirtieth, nineteen hundred ninety-four, the county of Steuben shall pay

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD06705-02-0
        S. 1885--A                          2

     1  or  cause to be paid to the city of Hornell the sum of two hundred thou-
     2  sand dollars, to the city of Corning the sum of three  hundred  thousand
     3  dollars,  and  the sum of five hundred thousand dollars to the towns and
     4  villages  of  the county of Steuben, on the basis of the ratio which the
     5  full valuation of real property in each town or  village  bears  to  the
     6  aggregate  full  valuation  of  real  property  in  all of the towns and
     7  villages in such area. Of the net collections received by the county  of
     8  Steuben  as  a  result  of the imposition of said additional one percent
     9  rate of tax authorized by section twelve hundred  ten  of  this  article
    10  during the period beginning December first, nineteen hundred ninety-four
    11  and  ending November thirtieth, nineteen hundred ninety-five, the county
    12  of Steuben shall pay or cause to be paid to the city of Hornell the  sum
    13  of  three  hundred  thousand  dollars, to the city of Corning the sum of
    14  four hundred fifty thousand dollars, and the sum of seven hundred  fifty
    15  thousand  dollars to the towns and villages of the county of Steuben, on
    16  the basis of the ratio which the full valuation of real property in each
    17  town or village bears to the aggregate full valuation of  real  property
    18  in all of the towns and villages in such area; and (b) during the period
    19  beginning December first, nineteen hundred ninety-five and ending Novem-
    20  ber  thirtieth, two thousand seven, the county of Steuben shall annually
    21  pay or cause to be paid to the city of Hornell the sum of  five  hundred
    22  fifty  thousand  dollars,  to the city of Corning the sum of six hundred
    23  thousand dollars, and the sum of seven hundred fifty thousand dollars to
    24  the towns and villages of the county of Steuben, on  the  basis  of  the
    25  ratio  which the full valuation of real property in each town or village
    26  bears to the aggregate full valuation of real property  in  all  of  the
    27  towns  and villages in such area; and during the period beginning Decem-
    28  ber first, two thousand seven and ending November thirtieth,  two  thou-
    29  sand  nine, the county of Steuben shall annually pay or cause to be paid
    30  to the city of Hornell the sum of six hundred ten thousand  dollars,  to
    31  the  city  of Corning the sum of six hundred fifty thousand dollars, and
    32  the sum of seven  hundred  fifty  thousand  dollars  to  the  towns  and
    33  villages  of  the county of Steuben, on the basis of the ratio which the
    34  full valuation of real property in each town or  village  bears  to  the
    35  aggregate  full  valuation  of  real  property  in  all of the towns and
    36  villages in such area; and during the period beginning  December  first,
    37  two  thousand  nine  and ending November thirtieth, two thousand eleven,
    38  the county of Steuben shall annually pay or cause to be paid to the city
    39  of Hornell the sum of seven hundred ten thousand dollars, to the city of
    40  Corning the sum of seven hundred ten thousand dollars, and  the  sum  of
    41  seven  hundred  fifty  thousand dollars to the towns and villages of the
    42  county of Steuben, on the basis of the ratio which the full valuation of
    43  real property in each town or village bears to the aggregate full  valu-
    44  ation  of  real  property in all of the towns and villages in such area;
    45  and during the period beginning December first, two thousand eleven  and
    46  ending  November thirtieth, two thousand thirteen, the county of Steuben
    47  shall annually pay or cause to be paid to the city of Hornell the sum of
    48  seven hundred forty thousand dollars, to the city of Corning the sum  of
    49  seven hundred forty thousand dollars, and the sum of seven hundred fifty
    50  thousand  dollars to the towns and villages of the county of Steuben, on
    51  the basis of the ratio which the full valuation of real property in each
    52  town or village bears to the aggregate full valuation of  real  property
    53  in  all  of  the  towns and villages in such area; and during the period
    54  beginning December first, two  thousand  thirteen  and  ending  November
    55  thirtieth,  two  thousand  fifteen, the county of Steuben shall annually
    56  pay or cause to be paid to the city of Hornell the sum of seven  hundred
        S. 1885--A                          3

     1  sixty-five  thousand  dollars,  to  the city of Corning the sum of seven
     2  hundred sixty-five thousand dollars, and the sum of seven hundred  fifty
     3  thousand  dollars to the towns and villages of the county of Steuben, on
     4  the basis of the ratio which the full valuation of real property in each
     5  town  or  village bears to the aggregate full valuation of real property
     6  in all of the towns and villages in such area;  and  during  the  period
     7  beginning December first, two thousand fifteen and ending November thir-
     8  tieth,  two thousand seventeen, the county of Steuben shall annually pay
     9  or cause to be paid to the city of Hornell  the  sum  of  seven  hundred
    10  sixty-five  thousand  dollars,  to  the city of Corning the sum of seven
    11  hundred sixty-five thousand dollars, and the sum of seven hundred  fifty
    12  thousand  dollars to the towns and villages of the county of Steuben, on
    13  the basis of the ratio which the full valuation of real property in each
    14  town or village bears to the aggregate full valuation of  real  property
    15  in  all  of  the  towns and villages in such area; and during the period
    16  beginning December first, two thousand  seventeen  and  ending  November
    17  thirtieth, two thousand twenty, the county of Steuben shall annually pay
    18  or  cause  to  be  paid  to the city of Hornell the sum of seven hundred
    19  eighty thousand dollars, to the city of Corning the sum of seven hundred
    20  eighty thousand dollars, and the sum of  seven  hundred  fifty  thousand
    21  dollars to the towns and villages of the county of Steuben, on the basis
    22  of  the  ratio which the full valuation of real property in each town or
    23  village bears to the aggregate full valuation of real property in all of
    24  the towns and villages in such area; and  during  the  period  beginning
    25  December first, two thousand nineteen and ending November thirtieth, two
    26  thousand  twenty-two,  the county of Steuben shall annually pay or cause
    27  to be paid to the city of Hornell the sum of seven hundred eighty  thou-
    28  sand  dollars,  to  the  city of Corning the sum of seven hundred eighty
    29  thousand dollars, and the sum of seven hundred fifty thousand dollars to
    30  the towns and villages of the county of Steuben, on  the  basis  of  the
    31  ratio  which the full valuation of real property in each town or village
    32  bears to the aggregate full valuation of real property  in  all  of  the
    33  towns and villages in such area.
    34    § 3. This act shall take effect immediately.