Bill Text: NY S06209 | 2013-2014 | General Assembly | Amended
Bill Title: Extends the authority of the county of Ulster to impose an additional one percent sales and compensating use tax.
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2014-01-09 - PRINT NUMBER 6209A [S06209 Detail]
Download: New_York-2013-S06209-Amended.html
S T A T E O F N E W Y O R K
________________________________________________________________________
6209--A
I N S E N A T E
(PREFILED)
January 8, 2014
___________
Introduced by Sens. LARKIN, TKACZYK -- read twice and ordered printed,
and when printed to be committed to the Committee on Investigations
and Government Operations -- committee discharged, bill amended,
ordered reprinted as amended and recommitted to said committee
AN ACT to amend the tax law and chapter 200 of the laws of 2002 amending
the tax law relating to certain tax rates imposed by the county of
Ulster, in relation to extending the authority of the county of Ulster
to impose an additional 1 percent 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 7 of subparagraph (i) of the opening paragraph of
2 section 1210 of the tax law, as amended by chapter 231 of the laws of
3 2011, is amended to read as follows:
4 (7) the county of Ulster is hereby further authorized and empowered to
5 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 (I) for the
8 period beginning September first, two thousand two and ending November
9 thirtieth, two thousand thirteen, AND (II) FOR THE PERIOD BEGINNING
10 FEBRUARY FIRST, TWO THOUSAND FOURTEEN AND ENDING NOVEMBER THIRTIETH, TWO
11 THOUSAND FIFTEEN;
12 S 2. Section 3 of chapter 200 of the laws of 2002 amending the tax
13 law relating to certain tax rates imposed by the county of Ulster, as
14 amended by chapter 231 of the laws of 2011, is amended to read as
15 follows:
16 S 3. If, pursuant to the authority of this act OR OF THE CHAPTER OF
17 THE LAWS OF TWO THOUSAND FOURTEEN WHICH AMENDED THIS SECTION, the county
18 of Ulster imposes sales and compensating use taxes at a rate greater
19 than three percent for all or any portion of the period commencing
20 September 1, 2002, and ending November 30, 2013, OR FOR ALL OR ANY PART
21 OF THE PERIOD COMMENCING FEBRUARY 1, 2014, AND ENDING NOVEMBER 30, 2015,
22 net collections from such additional rate of tax imposed during such
23 [period] PERIODS shall be deemed to be, and shall be included in, net
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD13230-02-4
S. 6209--A 2
1 collections subject to such county's existing agreement with the city of
2 Kingston entered into pursuant to subdivision (c) of section 1262 of the
3 tax law and such net collections shall be allocated in accordance with
4 such agreement.
5 S 3. Notwithstanding any provision of law to the contrary, if the
6 county of Ulster notwithstanding adopts or amends a local law, ordinance
7 or resolution to impose, effective February 1, 2014, a one percent addi-
8 tional rate of sales and compensating use taxes authorized by this act,
9 such local law, ordinance or resolution shall take effect on such date
10 notwithstanding the contrary provisions of subdivision (d) of section
11 1210 of the tax law, and the minimum notice requirements to the commis-
12 sioner of taxation and finance shall be deemed complied with if such
13 county mails, by certified or registered mail, a certified copy of such
14 local law, ordinance or resolution to such commissioner at his or her
15 office in Albany on or before January 23, 2014.
16 S 4. This act shall take effect immediately.
