S T A T E O F N E W Y O R K
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6868--A
Cal. No. 278
I N S E N A T E
February 18, 2010
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Introduced by Sen. OPPENHEIMER -- read twice and ordered printed, and
when printed to be committed to the Committee on Investigations and
Government Operations -- reported favorably from said committee,
ordered to first and second report, ordered to a third reading,
amended and ordered reprinted, retaining its place in the order of
third reading
AN ACT to amend the tax law, in relation to authorizing the city of
White Plains to impose an additional one-quarter of one percent rate
of sales and compensating use tax
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Clause 3 of subparagraph (ii) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 37 of the laws of
2009, is amended to read as follows:
(3) the city of White Plains is hereby further authorized and
empowered to adopt and amend local laws, ordinances or resolutions
imposing such taxes at a rate which is: (i) one-half of one percent
additional to the three percent rate authorized above in this paragraph
for such city for the period beginning September first, nineteen hundred
ninety-three and ending August thirty-first, two thousand eleven; and
(ii) an additional one-quarter of one percent in addition to the other
rates authorized in this paragraph for such city for the period begin-
ning March first, two thousand eight and ending August thirty-first, two
thousand eleven; AND (III) AN ADDITIONAL ONE-QUARTER OF ONE PERCENT IN
ADDITION TO THE OTHER RATES AUTHORIZED IN THIS PARAGRAPH FOR SUCH CITY
FOR THE PERIOD BEGINNING JUNE FIRST, TWO THOUSAND TEN AND ENDING AUGUST
THIRTY-FIRST, TWO THOUSAND ELEVEN;
S 2. Subparagraph (iii) of the opening paragraph of section 1210 of
the tax law, as separately amended by chapters 94 and 174 of the laws of
2009, is amended to read as follows:
(iii) the maximum rate referred to in section twelve hundred twenty-
four of this article shall be calculated without reference to the
following additional rates authorized in subparagraphs (i) and (ii) of
this paragraph: one and one-half percent for the county of Allegany; one
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15999-03-0
S. 6868--A 2
percent for the counties of Rensselaer, Erie, Cattaraugus, Wyoming,
Ulster, Albany, Suffolk, Greene, Orleans, Franklin, Herkimer, Genesee,
Columbia, Schuyler, Chenango, Monroe, Steuben, Chemung, Seneca, Living-
ston, Niagara, Yates, Tioga, Montgomery, Delaware, Wayne, Schoharie,
Putnam, Clinton and Onondaga and the cities of Yonkers, Mount Vernon and
New Rochelle; three-quarters of one percent for the counties of Dutch-
ess, Essex, Lewis, Orange, and Jefferson; one percent and three-quarters
of one percent or one-half of one percent for the county of Oneida;
three-quarters of one percent and one-half of one percent for the county
of Nassau; one-half of one percent and one-quarter of one percent AND
ONE-QUARTER OF ONE PERCENT for the city of White Plains; one-half or one
percent for the county of Tompkins; three-eighths of one percent and
five-eighths of one percent for the county of Rockland; one-half of one
percent for the counties of Putnam and Schenectady; one-eighth of one
percent and three-eighths of one percent for the county of Ontario;
one-half of one percent; one-half of one percent for the county of
Sullivan; and three-quarters of one percent or one-half of one percent
for the county of Chautauqua;
S 3. Subdivision (a) of section 1223 of the tax law, as separately
amended by section 8 of part SS-1 of chapter 57 and chapter 65 of the
laws of 2008, is amended to read as follows:
(a) No transaction taxable under sections twelve hundred two through
twelve hundred four of this article shall be taxed pursuant to this
article by any county or by any city located therein, or by both, at an
aggregate rate in excess of the highest rate set forth in the applicable
subdivision of section twelve hundred one of this article or, in the
case of any taxes imposed pursuant to the authority of section twelve
hundred ten or twelve hundred eleven of this article (other than taxes
imposed by the county of Nassau, Erie, Steuben, Cattaraugus, Suffolk,
Oneida, Genesee, Greene, Franklin, Herkimer, Tioga, Orleans, Allegany,
Ulster, Albany, Rensselaer, Tompkins, Wyoming, Columbia, Schuyler, Rock-
land, Chenango, Monroe, Chemung, Seneca, Sullivan, Wayne, Livingston,
Schenectady, Montgomery, Delaware, Clinton, Niagara, Yates, Lewis,
Essex, Dutchess, Schoharie, Putnam, Chautauqua, Orange, Oswego, Ontario,
Jefferson or Onondaga and by the county of Cortland and the city of
Cortland and by the county of Broome and the city of Binghamton and by
the county of Cayuga and the city of Auburn and by the county of Otsego
and the city of Oneonta and by the county of Madison and the city of
Oneida and by the county of Fulton and the city of Gloversville or the
city of Johnstown as provided in section twelve hundred ten of this
article) at a rate in excess of three percent, except that, in the city
of Yonkers, in the city of Mount Vernon, in the city of New Rochelle, in
the city of Fulton and in the city of Oswego, the rate may not be in
excess of four percent and in the city of White Plains, the rate may not
be in excess of [three and three-quarters] FOUR percent and except that
in the city of Poughkeepsie in the county of Dutchess, if such county
withdraws from the metropolitan commuter transportation district pursu-
ant to section twelve hundred seventy-nine-b of the public authorities
law and if the revenues from a three-eighths percent rate of such tax
imposed by such county, pursuant to the authority of section twelve
hundred ten of this article, are required by local laws, ordinances or
resolutions to be set aside for mass transportation purposes, the rate
may not be in excess of three and three-eighths percent.
S 4. Subdivision (m) of section 1224 of the tax law, as added by chap-
ter 65 of the laws of 2008, is amended to read as follows:
S. 6868--A 3
(m) The city of White Plains shall have the sole right to impose the
additional one-half of one percent and the additional one-quarter of one
percent AND THE ADDITIONAL ONE-QUARTER OF ONE PERCENT rates of tax which
such city is authorized to impose pursuant to the authority of section
twelve hundred ten of this chapter. Such additional rates of tax shall
be in addition to any other tax which such city may impose or may be
imposing pursuant to this article or any other law and such additional
rates of tax shall not be subject to pre-emption. The maximum three
percent rate referred to in this section shall be calculated without
reference to the additional one-half of one percent and the additional
one-quarter of one percent AND THE ADDITIONAL ONE-QUARTER OF ONE PERCENT
rates of tax which the city of White Plains is authorized and empowered
to adopt pursuant to section twelve hundred ten of this article.
S 5. Notwithstanding the provisions of subdivision (d) of section 1210
of the tax law or any other provision of law, local law, rule or regu-
lation to the contrary, a local law, ordinance or resolution enacted or
amended pursuant to the authority of this act, imposing an additional
rate of tax in the city of White Plains shall become effective in
accordance with the provisions of subdivision (d) of section 1210 of the
tax law, except that the certified copy of such local law, ordinance or
resolution which must be mailed by certified or registered mail to the
commissioner of taxation and finance at the commissioner's office in
Albany must be so mailed at least twenty-one days prior to the date on
which such local law, ordinance or resolution is to take effect.
S 6. The estimated revenue from the additional one-quarter of one
percent rate of tax first authorized by this act to be imposed by the
city of White Plains, which is expected to be received during a fiscal
year of such city and which is included in the annual budget, as finally
adopted, of such city, for that fiscal year, shall be paid into the
contingency and tax stabilization reserve fund of such city as provided
by budgetary appropriation of such city, subject to all the limitations
and other provisions of section 6-e of the general municipal law.
S 7. This act shall take effect immediately.