Bill Text: NY S03996 | 2011-2012 | General Assembly | Introduced

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

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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-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
           S. 3996                                                  A. 6264
                              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
       IN  ASSEMBLY  -- Introduced by M. of A. DUPREY -- read once and referred
         to the Committee on Ways and Means
       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] THIRTEEN;
   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
   17  impose  pursuant  to the authority of section twelve hundred ten of this
   18  article. Such additional rate of tax shall be in addition to  any  other
   19  tax  which  such  county  may impose or may be imposing pursuant to this
   20  article or any other law and such additional rate of tax  shall  not  be
   21  subject  to  preemption.  The  maximum three percent rate referred to in
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD09981-01-1
       S. 3996                             2                            A. 6264
    1  this section shall be calculated without reference to the additional one
    2  percent rate of tax which  the  county  of  Clinton  is  authorized  and
    3  empowered  to adopt pursuant to section twelve hundred ten of this arti-
    4  cle.  NET COLLECTIONS FROM ANY ADDITIONAL RATE OF SALES AND COMPENSATING
    5  USE  TAXES  WHICH  THE  COUNTY  MAY  IMPOSE DURING THE PERIOD COMMENCING
    6  DECEMBER FIRST, TWO THOUSAND ELEVEN, AND ENDING NOVEMBER THIRTIETH,  TWO
    7  THOUSAND  THIRTEEN,  PURSUANT TO THE AUTHORITY OF SECTION TWELVE HUNDRED
    8  TEN OF THIS ARTICLE SHALL BE  USED  BY  THE  COUNTY  SOLELY  FOR  COUNTY
    9  PURPOSES  AND SHALL NOT BE SUBJECT TO ANY REVENUE DISTRIBUTION AGREEMENT
   10  ENTERED INTO PURSUANT TO THE AUTHORITY OF  SUBDIVISION  (C)  OF  SECTION
   11  TWELVE HUNDRED SIXTY-TWO OF THIS ARTICLE.
   12    S 3. This act shall take effect immediately.