Bill Text: NY S07869 | 2019-2020 | General Assembly | Introduced

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Bill Title: Relates to continuing to authorize Niagara county to impose an additional rate of sales and compensating use taxes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2020-02-27 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S07869 Detail]

Download: New_York-2019-S07869-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

            S. 7869                                                  A. 9906

                SENATE - ASSEMBLY

                                    February 27, 2020
                                       ___________

        IN  SENATE -- Introduced by Sen. ORTT -- read twice and ordered printed,
          and when printed to be committed to the  Committee  on  Investigations
          and Government Operations

        IN ASSEMBLY -- Introduced by M. of A. NORRIS, MORINELLO -- read once and
          referred to the Committee on Ways and Means

        AN  ACT  to  amend  the  tax law, in relation to continuing to authorize
          Niagara county to impose an additional rate of 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 29 of subparagraph (i) of the opening  paragraph  of
     2  section  1210  of  the tax law, as amended by section 1 of subpart CC of
     3  part A of chapter 61 of the laws of 2017, is amended to read as follows:
     4    (29) the county of Niagara 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 March first, two thousand three, and ending  November  thirti-
     9  eth, two thousand [twenty] twenty-three;
    10    § 2. Section 1262-n of the tax law, as amended section 2 of subpart CC
    11  of  part  A  of  chapter  61  of the laws of 2017, is amended to read as
    12  follows:
    13    § 1262-n. Disposition of  net  collections  from  the  additional  one
    14  percent  rate  of  sales  and  compensating  use  taxes in the county of
    15  Niagara.  Notwithstanding any contrary provision of law, if  the  county
    16  of  Niagara imposes the additional one percent rate of sales and compen-
    17  sating use taxes authorized by section twelve hundred ten of this  arti-
    18  cle  for  all  or  any  portion of the period beginning March first, two
    19  thousand three and ending  November  thirtieth,  two  thousand  [twenty]
    20  twenty-three,  the  county shall use all net collections from such addi-
    21  tional one percent rate to pay the county's expenses for  Medicaid.  The
    22  net collections from the additional one percent rate imposed pursuant to
    23  this  section shall be deposited in a special fund to be created by such

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15418-01-0
        S. 7869                             2                            A. 9906

     1  county separate and apart from any other funds and accounts of the coun-
     2  ty. Any and all remaining  net  collections  from  such  additional  one
     3  percent tax, after the Medicaid expenses are paid, shall be deposited by
     4  the  county of Niagara in the general fund of such county for any county
     5  purpose.
     6    § 3. This act shall take effect immediately.