Bill Text: NY S03996 | 2011-2012 | General Assembly | Amended
Bill Title: Extends Clilnton county's authorization to impose an additional 1% rate of sales and compensating use tax through November 30, 2013.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Passed) 2011-07-28 - SIGNED CHAP.256 [S03996 Detail]
Download: New_York-2011-S03996-Amended.html
S T A T E O F N E W Y O R K
________________________________________________________________________
S. 3996--A A. 6264--A
Cal. No. 477
2011-2012 Regular Sessions
S E N A T E - A S S E M B L Y
March 11, 2011
___________
IN SENATE -- Introduced by Sen. LITTLE -- read twice and ordered print-
ed, and when printed to be committed to the Committee on Investi-
gations and Government Operations -- reported favorably from said
committee, ordered to first and second report, ordered to a third
reading, amended and ordered reprinted, retaining its place in the
order of third reading
IN ASSEMBLY -- Introduced by M. of A. DUPREY -- read once and referred
to the Committee on Ways and Means -- committee discharged, bill
amended, ordered reprinted as amended and recommitted to said commit-
tee
AN ACT to amend the tax law, in relation to authorizing Clinton county
to impose an additional rate of sales and compensating use tax
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. Clause 36 of subparagraph (i) of the opening paragraph of
2 section 1210 of the tax law, as amended by chapter 126 of the laws of
3 2009, is amended to read as follows:
4 (36) the county of Clinton 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[: (i) three-quarters of one percent additional
7 to the three percent rate authorized above in this paragraph for such
8 county for the period beginning June first, two thousand four, and
9 ending November thirtieth, two thousand seven; and (ii)] one percent
10 additional to the three percent rate authorized above in this paragraph
11 for such county [for the period beginning December first, two thousand
12 seven, and ending November thirtieth, two thousand eleven];
13 S 2. Subdivision (cc) of section 1224 of the tax law, as amended by
14 chapter 179 of the laws of 2007, is amended to read as follows:
15 (cc) The county of Clinton shall have the sole right to impose the
16 additional one percent rate of tax which such county is authorized to
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09981-02-1
S. 3996--A 2 A. 6264--A
1 impose pursuant to the authority of section twelve hundred ten of this
2 article. Such additional rate of tax shall be in addition to any other
3 tax which such county may impose or may be imposing pursuant to this
4 article or any other law and such additional rate of tax shall not be
5 subject to preemption. The maximum three percent rate referred to in
6 this section shall be calculated without reference to the additional one
7 percent rate of tax which the county of Clinton is authorized and
8 empowered to adopt pursuant to section twelve hundred ten of this arti-
9 cle. NET COLLECTIONS FROM ANY ADDITIONAL RATE OF SALES AND COMPENSATING
10 USE TAXES WHICH THE COUNTY MAY IMPOSE PURSUANT TO THE AUTHORITY OF
11 SECTION TWELVE HUNDRED TEN OF THIS ARTICLE SHALL BE USED BY THE COUNTY
12 SOLELY FOR COUNTY PURPOSES AND SHALL NOT BE SUBJECT TO ANY REVENUE
13 DISTRIBUTION AGREEMENT ENTERED INTO PURSUANT TO THE AUTHORITY OF SUBDI-
14 VISION (C) OF SECTION TWELVE HUNDRED SIXTY-TWO OF THIS ARTICLE.
15 S 3. This act shall take effect immediately.
