Bill Text: NY S08062 | 2019-2020 | General Assembly | Introduced

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Bill Title: Relates to the imposition of additional rates of sales and compensating use taxes by Erie county; extends the authorization for such taxes until November 30, 2023.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2020-03-16 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S08062 Detail]

Download: New_York-2019-S08062-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          8062

                    IN SENATE

                                     March 16, 2020
                                       ___________

        Introduced  by  Sen. KENNEDY -- 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 the imposition of additional
          rates of sales and compensating use taxes by Erie county

          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:

     1    Section  1.  Clause  4 of subparagraph (i) of the opening paragraph of
     2  section 1210 of the tax law, as amended by section 1  of  subpart  N  of
     3  part A of chapter 61 of the laws of 2017, is amended to read as follows:
     4    (4)  the  county of Erie is hereby further authorized and empowered to
     5  adopt and amend local laws,  ordinances  or  resolutions  imposing  such
     6  taxes (i) 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 January tenth, nineteen hundred eighty-eight and ending Novem-
     9  ber thirtieth, two thousand [twenty] twenty-three; and (ii)  at  a  rate
    10  which  is  three-quarters of one percent additional to the three percent
    11  rate authorized above in this paragraph, and which is also additional to
    12  the one percent rate also authorized above in this clause for such coun-
    13  ty, for the period beginning December first, two  thousand  eleven,  and
    14  ending November thirtieth, two thousand [twenty] twenty-three;
    15    §  2.  Subdivision  2  of section 1262-q of the tax law, as amended by
    16  section 2 of subpart N of part A of chapter 61 of the laws of  2017,  is
    17  amended to read as follows:
    18    (2)  Net collections from the additional three-quarters of one percent
    19  rate of sales and compensating use taxes which  the  county  may  impose
    20  during  the  period  commencing December first, two thousand eleven, and
    21  ending November thirtieth, two thousand [twenty] twenty-three,  pursuant
    22  to  the  authority of item (ii) of clause (4) of subparagraph (i) of the
    23  opening paragraph of section twelve hundred ten of this article shall be
    24  used by the county solely for county purposes and shall not  be  subject
    25  to  any  revenue distribution agreement the county entered into pursuant
    26  to the authority of subdivision (c) of section twelve hundred  sixty-two
    27  of this part.
    28    § 3. This act shall take effect immediately.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15814-01-0