S T A T E O F N E W Y O R K
________________________________________________________________________
8502
2009-2010 Regular Sessions
I N A S S E M B L Y
May 22, 2009
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Introduced by M. of A. PARMENT, GIGLIO -- read once and referred to the
Committee on Ways and Means
AN ACT to amend the tax law, in relation to imposition of sales and
compensating use taxes in the county of Chautauqua
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Clause 38 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 468 of the laws of
2007, is amended to read as follows:
(38) the county of Chautauqua is hereby further authorized and
empowered to adopt and amend local laws, ordinances or resolutions
imposing such taxes at a rate that is: (i) one and one-quarter percent
additional to the three percent rate authorized above in this paragraph
for such county for the period beginning March first, two thousand five
and ending August thirty-first, two thousand six; (ii) one percent addi-
tional to the three percent rate authorized above in this paragraph for
such county for the period beginning September first, two thousand six
and ending November thirtieth, two thousand seven; [and] (iii) three-
quarters of one percent additional to the three percent rate authorized
above in this paragraph for such county for the period beginning Decem-
ber first, two thousand seven and ending November thirtieth, two thou-
sand [nine] TEN; AND (IV) ONE-HALF OF ONE PERCENT ADDITIONAL TO THE
THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY
FOR THE PERIOD BEGINNING DECEMBER FIRST, TWO THOUSAND TEN AND ENDING
NOVEMBER THIRTIETH, TWO THOUSAND ELEVEN;
S 2. Subparagraph (iii) of the opening paragraph of section 1210 of
the tax law, as amended by chapter 65 of the laws of 2008, 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
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD14064-01-9
A. 8502 2
this paragraph: one and one-half percent for the county of Allegany; one
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 [and Chautauqua]; 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-quar-
ter 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 for the county of Ontario; one-half of one percent [and]; 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 (ee) of section 1224 of the tax law, as amended by
chapter 468 of the laws of 2007, is amended to read as follows:
(ee) The county of Chautauqua shall have the sole right to impose the
additional three-quarters OR ONE-HALF of one percent rate of tax which
such county is authorized to impose pursuant to the authority of section
twelve hundred ten of this article. Such additional rate of tax shall be
in addition to any other tax which such county may impose or may be
imposing pursuant to this article or any other law and such additional
rate of tax shall not be subject to preemption. The maximum three
percent rate referred to in this section shall be calculated without
reference to the additional three-quarters OR ONE-HALF of one percent
rate of tax which the county of Chautauqua is authorized and empowered
to adopt pursuant to section twelve hundred ten of this article.
S 4. Section 1262-o of the tax law, as amended by chapter 468 of the
laws of 2007, is amended to read as follows:
S 1262-o. Disposition of net collections from the additional rate of
sales and compensating use taxes in the county of Chautauqua. Notwith-
standing any contrary provision of law, if the county of Chautauqua
imposes the additional one and one-quarter percent rate of sales and
compensating use taxes authorized by section twelve hundred ten of this
article for all or any portion of the period beginning March first, two
thousand five and ending August thirty-first, two thousand six, the
additional one percent rate authorized by such section for all or any of
the period beginning September first, two thousand six and ending Novem-
ber thirtieth, two thousand seven, [and] the additional three-quarters
of one percent rate authorized by such section for all or any of the
period beginning December first, two thousand seven and ending November
thirtieth, two thousand [nine] TEN, the county shall allocate one-fifth
of the net collections from the additional three-quarters of one percent
to the cities, towns and villages in the county on the basis of their
respective populations, determined in accordance with the latest decen-
nial federal census or special population census taken pursuant to
section twenty of the general municipal law completed and published
prior to the end of the quarter for which the allocation is made, and
allocate the remainder of the net collections from the additional three-
quarters of one percent as follows: (1) to pay the county's expenses for
Medicaid and other expenses required by law; (2) to pay for local road
and bridge projects; (3) for the purposes of capital projects and repay-
A. 8502 3
ing any debts incurred for such capital projects in the county of Chau-
tauqua that are not otherwise paid for by revenue received from the
mortgage recording tax; and (4) for deposit into a reserve fund for
bonded indebtedness established pursuant to the general municipal law.
NOTWITHSTANDING ANY CONTRARY PROVISION OF LAW, IF THE COUNTY OF CHAUTAU-
QUA IMPOSES THE ADDITIONAL ONE-HALF PERCENT RATE OF SALES AND COMPENSAT-
ING USE TAXES AUTHORIZED BY SUCH SECTION TWELVE HUNDRED TEN FOR ALL OR
ANY OF THE PERIOD BEGINNING DECEMBER FIRST, TWO THOUSAND TEN AND ENDING
NOVEMBER THIRTIETH, TWO THOUSAND ELEVEN, THE COUNTY SHALL ALLOCATE
THREE-TENTHS OF THE NET COLLECTIONS FROM THE ADDITIONAL ONE-HALF OF ONE
PERCENT TO THE CITIES, TOWNS AND VILLAGES IN THE COUNTY ON THE BASIS OF
THEIR RESPECTIVE POPULATIONS, DETERMINED IN ACCORDANCE WITH THE LATEST
DECENNIAL FEDERAL CENSUS OR SPECIAL POPULATION CENSUS TAKEN PURSUANT TO
SECTION TWENTY OF THE GENERAL MUNICIPAL LAW COMPLETED AND PUBLISHED
PRIOR TO THE END OF THE QUARTER FOR WHICH THE ALLOCATION IS MADE, AND
ALLOCATE THE REMAINDER OF THE NET COLLECTIONS FROM THE ADDITIONAL
ONE-HALF OF ONE PERCENT AS FOLLOWS: (1) TO PAY THE COUNTY'S EXPENSES FOR
MEDICAID AND OTHER EXPENSES REQUIRED BY LAW; (2) TO PAY FOR LOCAL ROAD
AND BRIDGE PROJECTS; (3) FOR THE PURPOSES OF CAPITAL PROJECTS AND REPAY-
ING ANY DEBTS INCURRED FOR SUCH CAPITAL PROJECTS IN THE COUNTY OF CHAU-
TAUQUA THAT ARE NOT OTHERWISE PAID FOR BY REVENUE RECEIVED FROM THE
MORTGAGE RECORDING TAX; AND (4) FOR DEPOSIT INTO A RESERVE FUND FOR
BONDED INDEBTEDNESS ESTABLISHED PURSUANT TO THE GENERAL MUNICIPAL LAW.
The net collections from the additional rates imposed pursuant to this
section shall be deposited in a special fund to be created by such coun-
ty separate and apart from any other funds and accounts of the county to
be used for purposes above described.
S 5. The authorization granted in section one of this act shall be
suspended in any sales tax quarter, as defined in paragraph (i) of
subdivision 1 of section 5-a of the tax law, in which the county of
Chautauqua is imposing, pursuant to subdivision (a) of section 1210 of
the tax law, taxes at a rate greater than zero on the retail sale or use
of fuel oil and coal used for residential purposes, the retail sale or
use of wood used for residential heating purposes, the sale, other than
for resale, of propane (except when sold in containers of less than one
hundred pounds), natural gas, electricity, steam and gas, electric and
steam services used for residential purposes and the use of gas or elec-
tricity used for residential purposes.
S 6. This act shall take effect immediately.