NY State Senate Bill 2013-S6296

Senate Bill S6296

Signed By Governor

2013-2014 Legislative Session

Extends the authority of the county of Ulster to impose an additional 1 percent sales and compensating use tax

download bill text pdf

Archive: Last Bill Status Via A7949 - Signed by Governor

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 23, 2014	signed chap.2 delivered to governor returned to assembly passed senate 3rd reading cal.51 substituted for s6296
Jan 23, 2014	substituted by a7949b ordered to third reading cal.51
Jan 14, 2014	reported and committed to rules
Jan 09, 2014	referred to investigations and government operations

Votes

- Jan 23, 2014 - Floor Vote
  A7949
  
  56
  
  Aye
  
  4
  
  Nay
  
  0
  
  Absent
  
  1
  
  Excused
  
  0
  
  Abstained
  - - Floor Vote: Jan 23, 2014
      
      aye (56)
      
      Addabbo Jr.
      
      Avella
      
      Bonacic
      
      Boyle
      
      Breslin
      
      Carlucci
      
      DeFrancisco
      
      Diaz
      
      Dilan
      
      Espaillat
      
      Farley
      
      Felder
      
      Flanagan
      
      Gallivan
      
      Gianaris
      
      Golden
      
      Griffo
      
      Grisanti
      
      Hannon
      
      Hassell-Thompson
      
      Hoylman-Sigal
      
      Kennedy
      
      Klein
      
      Krueger
      
      LaValle
      
      Lanza
      
      Larkin
      
      Latimer
      
      Little
      
      Marcellino
      
      Marchione
      
      Martins
      
      Maziarz
      
      Montgomery
      
      Nozzolio
      
      O'Brien
      
      O'Mara
      
      Parker
      
      Peralta
      
      Perkins
      
      Ranzenhofer
      
      Ritchie
      
      Rivera
      
      Robach
      
      Sampson
      
      Sanders Jr.
      
      Savino
      
      Serrano
      
      Seward
      
      Skelos
      
      Smith
      
      Stavisky
      
      Stewart-Cousins
      
      Tkaczyk
      
      Valesky
      
      Young
      
      nay (4)
      
      Ball
      
      Gipson
      
      Squadron
      
      Zeldin
      
      excused (1)
      
      Libous
  Jan 23, 2014 - Rules Committee Vote
  S6296
  
  23
  
  Aye
  
  0
  
  Nay
  
  0
  
  Aye with Reservations
  
  0
  
  Absent
  
  1
  
  Excused
  
  0
  
  Abstained
  - - Rules Committee Vote: Jan 23, 2014
      
      aye (23)
      
      Bonacic
      
      Breslin
      
      Carlucci
      
      Dilan
      
      Espaillat
      
      Farley
      
      Flanagan
      
      Gianaris
      
      Hannon
      
      Hassell-Thompson
      
      Krueger
      
      LaValle
      
      Larkin
      
      Marcellino
      
      Maziarz
      
      Montgomery
      
      Nozzolio
      
      Parker
      
      Perkins
      
      Seward
      
      Skelos
      
      Stewart-Cousins
      
      Valesky
      
      excused (1)
      
      Libous
  Jan 14, 2014 - Investigations And Government Operations Committee Vote
  S6296
  
  7
  
  Aye
  
  0
  
  Nay
  
  2
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Investigations And Government Operations Committee Vote: Jan 14, 2014
      
      aye (7)
      
      Carlucci
      
      Diaz
      
      Hoylman-Sigal
      
      Marcellino
      
      Nozzolio
      
      O'Mara
      
      Zeldin
      
      aye wr (2)
      
      Golden
      
      Squadron

2013-S6296 (ACTIVE) - Details

See Assembly Version of this Bill:: A7949
Law Section:: Tax Law
Laws Affected:: Amd §1210, Tax L; amd §3, Chap 200 of 2002
Versions Introduced in 2015-2016 Legislative Session:: S4695

2013-S6296 (ACTIVE) - Summary

Extends the authority of the county of Ulster to impose an additional 1 percent sales and compensating use tax; provides that the provisions of this act shall only take effect if the county of Ulster on January 1, 2015 assumes the entire cost of the safety net assistance program.

2013-S6296 (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S6296

TITLE OF BILL:  An act to amend the tax law and chapter 200 of the
laws of 2002 amending the tax law relating to certain tax rates
imposed by the county of Ulster, in relation to extending the
authority of the county of Ulster to impose an additional 1 percent
sales and compensating use tax

PURPOSE:  This bill would permit Ulster County to begin imposing an
additional 1percent rate of sales and compensating use tax beginning
February 1, 2014 until December 31, 2014. It would also allow Ulster
County to begin imposing an additional 1 percent rate of sales and
compensating use tax beginning January 1, 2015 until November 30, 2015
if the Ulster County Legislature certifies to the Commissioner of the
Department of Taxation and Finance that the County of Ulster will be
responsible for the full local share of the Safety Net Assistance
Program.

SUMMARY OF PROVISIONS:

Section one of the bill permits Ulster County to collect sales taxes
for the periods of February 1, 2014 to December 31, 2014 and January
1, 2015 to November 30, 2015.

Section three requires Ulster County to honor its existing sales tax
collection and disbursement agreement with the City of Kingston within

this new agreement.

Section three also requires the Ulster County Legislature to pass a
local ordinance in order to impose a one percent additional rate of
sales and compensating use tax authorized by this act for the period
beginning February 1, 2014 and ending December 31, 2014 and send that
ordinance to the commissioner of Taxation and Finance shall be
received on or prior to January 23, 2014.

Section four requires the Ulster County Legislature to pass a local
ordinance in order to impose a one percent additional rate of sales
and compensating use tax authorized by this act for the period
beginning January 1, 2015 and ending November 30, 2015. This ordinance
also must include language which certifies that the County will take
over all Safety Net costs from municipalities by January 1, 2015.

JUSTIFICATION:  Ulster County is the only county in New York State
that passes on the cost of the Safety Net Program to local
municipalities. While Ulster County will assume two thirds of the
local share annually beginning in 2014 as part of a phased takeover,
municipalities had been assuming a 50 percent share of the cost of the
program until a 2011 increase left localities to cover a 71%. share.
This has caused a significant fiscal burden on Ulster County's local
governments. The estimated revenue from the extension of a 1 percent
sales and compensating use tax is more than enough funding to cover
these costs and provide much needed relief to municipalities. It is
also germane that State and Federal funding of the cost of separate
public assistance programs was assumed completely at the same time the
towns of Ulster County and the City of Kingston were required to pay
an increased share of Safety Net costs. Where in other counties, the
increased burden of Safety Net was more than offset by increased


Public Assistance support, in Ulster County uniquely the county
government was enriched at the expense of the towns and City of
Kingston. This legislation corrects that inequity.

FISCAL IMPLICATIONS: None to the State.

EFFECTIVE DATE:  This act shall take effect immediately.

2013-S6296 (ACTIVE) - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  6296

                            I N  S E N A T E

                             January 9, 2014
                               ___________

Introduced  by COMMITTEE ON RULES -- read twice and ordered printed, and
  when printed to be committed to the Committee  on  Investigations  and
  Government Operations

AN ACT to amend the tax law and chapter 200 of the laws of 2002 amending
  the  tax  law  relating  to certain tax rates imposed by the county of
  Ulster, in relation to extending the authority of the county of Ulster
  to impose an additional 1 percent 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  7 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 231 of  the  laws  of
2011, is amended to read as follows:
  (7) the county of Ulster is hereby further authorized and empowered to
adopt  and  amend  local  laws,  ordinances or resolutions imposing such
taxes at a rate which is one percent additional  to  the  three  percent
rate  authorized  above  in  this  paragraph for such county (I) for the
period beginning September first, two thousand two and  ending  November
thirtieth,  two  thousand  thirteen  AND  (II)  FOR THE PERIOD BEGINNING
FEBRUARY FIRST, TWO THOUSAND FOURTEEN, AND ENDING DECEMBER THIRTY-FIRST,
TWO THOUSAND FOURTEEN AND (III) FOR THE PERIOD BEGINNING JANUARY  FIRST,
TWO  THOUSAND  FIFTEEN  AND  ENDING  NOVEMBER  THIRTIETH,  TWO  THOUSAND
FIFTEEN;
  S 2.  Section 3 of chapter 200 of the laws of 2002  amending  the  tax
law  relating  to  certain tax rates imposed by the county of Ulster, as
amended by chapter 231 of the laws  of  2011,  is  amended  to  read  as
follows:
  S  3.  If, pursuant to the authority of this act, the county of Ulster
imposes sales and compensating use taxes at a rate  greater  than  three
percent  for  all  or  any portion of the period commencing September 1,
2002, and ending November 30, [2013] 2015,  net  collections  from  such
additional rate of tax imposed during such period shall be deemed to be,
and  shall  be  included  in,  net  collections subject to such county's
existing agreement with the city of Kingston entered  into  pursuant  to

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08813-29-4

S. 6296                             2

subdivision  (c) of section 1262 of the tax law and such net collections
shall be allocated in accordance with such agreement.
  S  3.  Notwithstanding any provision of law to the contrary, if Ulster
county adopts or amends a local law, ordinance, or resolution to  impose
a  one  percent  additional  rate  of  sales  and compensating use taxes
authorized by this act for the period beginning  February  1,  2014  and
ending December 31, 2014, such local law, ordinance, or resolution shall
take  effect  on that date in accordance with the provisions of subdivi-
sion (d) of section 1210 of the tax law,  except  that  such  additional
rate  may  take  effect  on  February  1,  2014,  and the minimum notice
requirements to the commissioner of taxation and finance shall be deemed
complied with if such county mails, by certified or registered  mail,  a
certified  copy  of  such  local  law,  ordinance  or resolution to such
commissioner at his or her office in Albany, and provides a true copy of
such local law, ordinance or resolution to such  commissioner  by  elec-
tronic mail on or before January 23, 2014.
  S  4.  (a) As a condition precedent to imposing the additional rate of
sales and compensating use taxes authorized by this act for  the  period
beginning  January  1, 2015, and ending November 30, 2015, the county of
Ulster shall adopt the resolution set out in  subdivision  (b)  of  this
section,  in exactly the form set out in such subdivision (b), and shall
mail a certified copy of such resolution to the commissioner of taxation
and finance at the same time and in the same envelope  that  the  county
mails  a  certified copy of its local enactment imposing such additional
rate of tax, in accordance with the provisions  of  subdivision  (d)  of
section 1210 of the tax law; provided, however, that notwithstanding the
effective  dates specified in such subdivision (d), such additional rate
of tax may take effect on January 1, 2015.  Upon receiving  such  certi-
fied  copy  of the county's resolution adopted pursuant to this section,
together with the certified copy of such enactment imposing  such  addi-
tional  rate  of tax, the commissioner shall be authorized to administer
such additional rate of tax for the period authorized by this act and as
set forth in such enactment imposing such additional rate.
  (b) The form of the resolution described in subdivision  (a)  of  this
section shall be exactly as follows:
  RESOLUTION of the county of Ulster regarding the Safety Net Assistance
Program
  Section 1. The county of Ulster will be responsible for the full local
share of the Safety Net Assistance Program required of the county by the
State  of  New  York  and  will  not require towns and cities within its
limits to contribute to the cost of this  program.  This  responsibility
has  also  been  assumed  in Ulster County's Adopted Budget for the year
2015.
  This resolution shall take effect January 1, 2015.
  S 5. This act shall take effect immediately.

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