Bill Text: NY S06149 | 2023-2024 | General Assembly | Amended

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Bill Title: Extends the authorization for the county of Monroe to impose certain sales and compensating use taxes until November 30, 2025.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2023-07-28 - SIGNED CHAP.251 [S06149 Detail]

Download: New_York-2023-S06149-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         6149--A

                               2023-2024 Regular Sessions

                    IN SENATE

                                     March 31, 2023
                                       ___________

        Introduced  by  Sen.  COONEY -- read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment  Operations  --  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
          for the county of Monroe to impose certain 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 25 of subparagraph (i) of the opening  paragraph  of
     2  section  1210  of  the  tax  law,  as  amended by section 1 of item Z of
     3  subpart C of part XXX of chapter 58 of the laws of 2020, is  amended  to
     4  read as follows:
     5    (25)  the  county of Monroe is hereby further authorized and empowered
     6  to adopt and amend local laws, ordinances or resolutions  imposing  such
     7  taxes  at  a  rate  which is one percent additional to the three percent
     8  rate authorized above in this paragraph for the period beginning  Decem-
     9  ber  first, nineteen hundred ninety-three and ending November thirtieth,
    10  two thousand [twenty-three] twenty-five;
    11    § 2. Notwithstanding the provisions of subdivisions  (b)  and  (c)  of
    12  section 1262 and section 1262-g of the tax law, net collections, as such
    13  term is defined in section 1262 of the tax law, derived from the imposi-
    14  tion  of sales and compensating use taxes by the county of Monroe at the
    15  additional rate of one percent as authorized pursuant to  clause  25  of
    16  subparagraph  (i)  of  the  opening paragraph of section 1210 of the tax
    17  law, as amended by section one of this act, which are in addition to the
    18  current net collections derived from the imposition of such taxes at the
    19  three percent rate authorized by the opening paragraph of  section  1210
    20  of  the  tax law, shall be distributed and allocated as follows: for the
    21  period of December 1, 2023 through  November  30,  2025  in  cash,  five
    22  percent  to  the  school districts in the area of the county outside the

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10575-03-3
        S. 6149--A                          2

     1  city of Rochester, three percent to the towns located within the county,
     2  one and one-quarter percent to the villages located within  the  county,
     3  and ninety and three-quarters percent to the city of Rochester and coun-
     4  ty  of Monroe. The amount of the ninety and three-quarters percent to be
     5  distributed and allocated to the city of Rochester and county of  Monroe
     6  shall  be  distributed  and allocated to each so that the combined total
     7  distribution and allocation to each from the sales tax revenues pursuant
     8  to sections 1262 and 1262-g of the tax law and this section shall result
     9  in the same total amount being distributed and allocated to the city  of
    10  Rochester  and county of Monroe. The amount so distributed and allocated
    11  to the county shall be used for  county  purposes.  The  foregoing  cash
    12  payments  to the school districts shall be allocated on the basis of the
    13  enrolled public school pupils as such term is used in subdivision (b) of
    14  section 1262 of the tax law, residing in the county of Monroe. The  cash
    15  payments to the towns located within the county of Monroe shall be allo-
    16  cated  on  the  basis  of  the  ratio which the population of each town,
    17  exclusive of the population of any village or  portion  thereof  located
    18  within  a town, bears to the total population of the towns, exclusive of
    19  the population of the villages  located  within  such  towns.  The  cash
    20  payments to the villages located within the county shall be allocated on
    21  the basis of the ratio which the population of each village bears to the
    22  total  population  of  the  villages located within the county. The term
    23  population as used in this section shall have the same meaning  as  used
    24  in subdivision (b) of section 1262 of the tax law.
    25    §  3.  The  net  collections  resulting  from the additional sales and
    26  compensating use taxes, as authorized by this act, shall not be included
    27  in determining a sales tax increase or decrease as defined in paragraphs
    28  (c) and (d) of subdivision 1 of section 1262-g of the tax law.
    29    § 4. Severability. If any clause,  sentence,  paragraph,  section,  or
    30  item  of  this act shall be adjudged by any court of competent jurisdic-
    31  tion to be invalid, such judgment shall not affect, impair or invalidate
    32  the remainder thereof, but shall be confined in  its  operation  to  the
    33  clause,  sentence,  paragraph, section or item thereof directly involved
    34  in the controversy in which such judgment shall have been rendered.
    35    § 5. This act shall take effect immediately.