Bill Text: NY S08092 | 2019-2020 | General Assembly | Introduced

New York Senate Bill 8092 (Prior Session Legislation)

Introduced

Bill Title: Relates to extending the imposition of an additional 1% sales and compensating use tax in the county of St. Lawrence to November 30, 2023 and such shall be allocated along with the original 3% collected to the county, the city of Ogdensburg and to towns and villages outside of Ogdensburg in St. Lawrence county.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2020-03-18 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S08092 Detail]

Download: New_York-2019-S08092-Introduced.html




                STATE OF NEW YORK
        ________________________________________________________________________

                                          8092

                    IN SENATE

                                     March 18, 2020
                                       ___________

        Introduced  by  Sen. RITCHIE -- 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 sales  and
          compensating use taxes in the county of St. Lawrence

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

     1    Section 1. Clause 41 of subparagraph (i) of the opening  paragraph  of
     2  section  1210  of  the tax law, as amended by section 1 of subpart NN of
     3  part A of chapter 61 of the laws of 2017, is amended to read as follows:
     4    (41) a. The county of St. Lawrence is hereby  further  authorized  and
     5  empowered  to  adopt  and  amend  local  laws, ordinances or resolutions
     6  imposing such taxes at a rate that is  one  percent  additional  to  the
     7  three  percent  rate  authorized above in this paragraph for such county
     8  for the period beginning  December  first,  two  thousand  thirteen  and
     9  ending  November thirtieth, two thousand [twenty] twenty-three; provided
    10  that from the county sales tax imposed at the rate of three percent, (i)
    11  the county of St. Lawrence will retain fifty percent; (ii) the  city  of
    12  Ogdensburg  shall  receive 6.437389 percent; and (iii) 43.562611 percent
    13  shall be allocated to the towns and villages in  St.    Lawrence  county
    14  outside  the city of Ogdensburg as follows: fifty percent based on popu-
    15  lation and fifty percent based on full value  assessment,  paid  to  the
    16  towns  and the villages within the towns, as provided in subdivision (c)
    17  of section twelve hundred sixty-two of this article;
    18    b. Further provided that from the county sales tax imposed at the rate
    19  of one percent, (i) the county of St.  Lawrence  will  retain  83.562611
    20  percent; (ii) the city of Ogdensburg shall receive 6.437389 percent; and
    21  (iii)  ten  percent  shall be allocated to the towns and villages in St.
    22  Lawrence county outside the city of Ogdensburg as follows: fifty percent
    23  based on population and fifty percent based on  full  value  assessment,
    24  paid  to  the  towns  and  the villages within the towns, as provided in
    25  subdivision (c) of section twelve hundred sixty-two of this article;
    26    § 2. This act shall take effect immediately.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15809-02-0