Bill Text: NY S07668 | 2019-2020 | General Assembly | Introduced


Bill Title: Relates to the authorization for the imposition of additional sales and compensating use tax in Herkimer county.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Introduced - Dead) 2020-02-05 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S07668 Detail]

Download: New_York-2019-S07668-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                          7668

                    IN SENATE

                                    February 5, 2020
                                       ___________

        Introduced  by  Sens. SEWARD, TEDISCO -- read twice and ordered printed,
          and when printed to be committed to the  Committee  on  Investigations
          and Government Operations

        AN  ACT to amend the tax law, in relation to extending the period during
          which the county of Herkimer is authorized to impose additional  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 19 of subparagraph (i) of the opening paragraph of
     2  section 1210 of the tax law, as amended by section 1  of  subpart  U  of
     3  part A of chapter 61 of the laws of 2017, is amended to read as follows:
     4    (19) the county of Herkimer 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 September first,  nineteen  hundred  ninety-four,  and  ending
     9  November thirtieth, two thousand [twenty] twenty-two;
    10    §  2.  Section  1210-E  of  the  tax law,   as amended by section 2 of
    11  subpart U of part A of chapter 61 of the laws of  2017,  is  amended  to
    12  read as follows:
    13    §  1210-E. Sales and compensating use taxes within Herkimer county. In
    14  addition to the taxes imposed by section  twelve  hundred  ten  of  this
    15  subpart  or any other provision of law, the county of Herkimer is hereby
    16  authorized and empowered to adopt and amend local  laws,  ordinances  or
    17  resolutions  imposing within the territorial limits of such county addi-
    18  tional sales and compensating use taxes at the rate  of  one-quarter  of
    19  one  percent for the period beginning December first, two thousand seven
    20  and ending November thirtieth, two thousand [twenty]  twenty-two,  which
    21  taxes shall be identical to the taxes imposed by such county pursuant to
    22  the  authority  of section twelve hundred ten of this subpart. Except as
    23  hereinafter provided, all provisions  of  this  article,  including  the
    24  definition  and  exemption provisions and the provisions relating to the
    25  administration, collection and distribution by the  commissioner,  shall
    26  apply  for  purposes of the taxes authorized by this section in the same

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15104-01-0

        S. 7668                             2

     1  manner and with the same force and effect as if  the  language  of  this
     2  article  had been incorporated in full in this section and had expressly
     3  referred to the taxes authorized by  this  section;  provided,  however,
     4  that  any provision relating to a maximum rate shall be calculated with-
     5  out reference to the rate of additional sales and compensating use taxes
     6  herein authorized. For purposes of part IV of this article, relating  to
     7  the  disposition of revenues resulting from taxes collected and adminis-
     8  tered by the commissioner, the additional  sales  and  compensating  use
     9  taxes  authorized by this section imposed under the authority of section
    10  twelve hundred ten of this subpart and all provisions  relating  to  the
    11  deposit, administration and disposition of taxes, penalties and interest
    12  relating  to  taxes  imposed  by a county under the authority of section
    13  twelve hundred ten of this subpart shall, except as  otherwise  provided
    14  in  this  section,  apply  to  the additional sales and compensating use
    15  taxes authorized by this section.
    16    § 3. Section 1262-s of the tax law,    as  amended  by  section  3  of
    17  subpart  U  of  part  A of chapter 61 of the laws of 2017, is amended to
    18  read as follows:
    19    § 1262-s. Disposition of net collections from the additional one-quar-
    20  ter of one percent rate of sales and compensating use taxes in the coun-
    21  ty of Herkimer. Notwithstanding any contrary provision of  law,  if  the
    22  county  of  Herkimer  imposes  the additional one-quarter of one percent
    23  rate of sales and compensating use taxes authorized  by  section  twelve
    24  hundred  ten-E  of  this  article  for  all or any portion of the period
    25  beginning December first, two thousand seven and ending November thirti-
    26  eth, two thousand [twenty] twenty-two, the  county  shall  use  all  net
    27  collections  from such additional one-quarter of one percent rate to pay
    28  the county's expenses for the construction  of  additional  correctional
    29  facilities.  The net collections from the additional rate imposed pursu-
    30  ant to section twelve hundred ten-E of this article shall  be  deposited
    31  in  a  special fund to be created by such county separate and apart from
    32  any other funds and accounts of the county. Any and  all  remaining  net
    33  collections  from  such  additional  tax,  after  the  expenses  of such
    34  construction are paid, shall be deposited by the county of  Herkimer  in
    35  the general fund of such county for any county purpose.
    36    § 4. This act shall take effect immediately.
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