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

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

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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-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          4198
                               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
        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-one;
    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
    21  percent  rate  of  tax  which  the  county  of Clinton is authorized and
    22  empowered to adopt pursuant to section twelve hundred ten of this  arti-
    23  cle.  Net collections from any additional rate of sales and compensating
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD02823-03-9
        S. 4198                             2
     1  use taxes which the county  may  impose  during  the  period  commencing
     2  December  first, two thousand eleven, and ending November thirtieth, two
     3  thousand [twenty] twenty-one,  pursuant  to  the  authority  of  section
     4  twelve  hundred  ten  of this article shall be used by the county solely
     5  for county purposes and shall not be subject to any revenue distribution
     6  agreement entered into pursuant to the authority of subdivision  (c)  of
     7  section twelve hundred sixty-two of this article.
     8    § 3. This act shall take effect immediately.