Bill Text: NY S04198 | 2019-2020 | General Assembly | Amended

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Bill Title: Extends Clinton county's authorization to impose an additional 1% rate of sales and compensating use tax through November 30, 2022.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2020-02-26 - PRINT NUMBER 4198A [S04198 Detail]

Download: New_York-2019-S04198-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         4198--A

                               2019-2020 Regular Sessions

                    IN SENATE

                                      March 4, 2019
                                       ___________

        Introduced  by  Sen.  LITTLE -- 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 expiration of
          the authorization granted to the county of Clinton to impose an  addi-
          tional 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 section 1 of subpart I of
     3  part A of chapter 61 of the laws of 2017, 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 one percent additional  to  the  three  percent
     7  rate  authorized  above in this paragraph for such county for the period
     8  beginning December first, two thousand seven, and ending November  thir-
     9  tieth, two thousand [twenty] twenty-two;
    10    §  2.  Subdivision  (cc) of section 1224 of the tax law, as amended by
    11  section 2 of subpart I of part A of chapter 61 of the laws of  2017,  is
    12  amended to read as follows:
    13    (cc)  The  county  of  Clinton shall have the sole right to impose the
    14  additional one percent rate of tax which such county  is  authorized  to
    15  impose  pursuant  to the authority of section twelve hundred ten of this
    16  article. Such additional rate of tax shall be in addition to  any  other
    17  tax  which  such  county  may impose or may be imposing pursuant to this
    18  article or any other law and such additional rate of tax  shall  not  be
    19  subject  to  preemption.  The  maximum three percent rate referred to in
    20  this section shall be calculated without reference to the additional one

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD02823-04-0
        S. 4198--A                          2

     1  percent rate of tax which  the  county  of  Clinton  is  authorized  and
     2  empowered  to adopt pursuant to section twelve hundred ten of this arti-
     3  cle. Net collections from any additional rate of sales and  compensating
     4  use  taxes  which  the  county  may  impose during the period commencing
     5  December first, two thousand eleven, and ending November thirtieth,  two
     6  thousand  [twenty]  twenty-two,  pursuant  to  the  authority of section
     7  twelve hundred ten of this article shall be used by  the  county  solely
     8  for county purposes and shall not be subject to any revenue distribution
     9  agreement  entered  into pursuant to the authority of subdivision (c) of
    10  section twelve hundred sixty-two of this article.
    11    § 3. This act shall take effect immediately.