S T A T E   O F   N E W   Y O R K
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                                 8288--A

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                              June 17, 2015
                               ___________

Introduced  by  M. of A. PRETLOW, MAYER -- read once and referred to the
  Committee on Ways and Means --  committee  discharged,  bill  amended,
  ordered reprinted as amended and recommitted to said committee

AN  ACT  to  amend  the  tax law, in relation to authorizing the city of
  Yonkers to impose additional sales tax; and providing for  the  repeal
  of such provisions upon expiration thereof

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Clause 1 of subparagraph (ii) of the opening  paragraph  of
section  1210 of the tax law, as separately amended by chapters 4, 5, 8,
and 9 of the laws of 2003, is amended to read as follows:
  (1) the city of Yonkers is hereby further authorized and empowered  to
adopt  and  amend  local  laws,  ordinances or resolutions imposing such
taxes at a rate which is:  (A)  one  percent  additional  to  the  three
percent  rate  authorized above in this paragraph for such city; AND (B)
ONE-HALF OF ONE PERCENT IN ADDITION TO THE  OTHER  RATES  AUTHORIZED  IN
THIS  PARAGRAPH  FOR SUCH CITY FOR THE PERIOD BEGINNING SEPTEMBER FIRST,
TWO THOUSAND FIFTEEN AND ENDING NOVEMBER THIRTIETH, TWO THOUSAND  SEVEN-
TEEN;
  S  2.  Subparagraph  (iii) of the opening paragraph of section 1210 of
the tax law, as separately amended by chapters 191, 217, and 325 of  the
laws of 2013, 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
percent for the counties  of  Rensselaer,  Erie,  Cattaraugus,  Wyoming,
Ulster,  Albany,  Suffolk,  Essex,  Greene, Orleans, Franklin, Hamilton,
Herkimer,  Genesee,  Columbia,  Schuyler,  Chenango,  Monroe,   Steuben,
Chemung,  Seneca,  Livingston,  Niagara, Yates, Tioga, Montgomery, Dela-
ware, Wayne, Schoharie, Putnam, Clinton, St. Lawrence and  Onondaga  and

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD11711-05-5
              

A. 8288--A                          2

the  cities  of [Yonkers,] Mount Vernon and New Rochelle; three-quarters
of one percent for the counties of Dutchess, Lewis, Orange, and  Jeffer-
son;  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 and  one-
half of one percent for the county of Sullivan; ONE PERCENT AND ONE-HALF
OF  ONE  PERCENT  FOR  THE  CITY  OF  YONKERS; and three-quarters of one
percent or one-half of one percent for the county of Chautauqua;
  S 3. Subdivision (d) of section 1224 of the tax law, as added by chap-
ter 871 of the laws of 1975, is amended to read as follows:
  (d) The city of Yonkers shall have the sole right to impose the  addi-
tional  one  percent  AND ONE-HALF OF ONE PERCENT rate of tax which such
city is authorized to impose pursuant to the authority of section twelve
hundred ten, such additional [rate] 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 [rate] 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 percent AND ONE-HALF OF ONE PERCENT rate of tax which the
city of Yonkers is authorized and empowered to adopt pursuant to section
twelve hundred ten OF THIS ARTICLE.
  S 4. Paragraph 2 of subdivision (c) of section 1261 of the tax law, as
amended  by section 9 of part SS-1 of chapter 57 of the laws of 2008, is
amended to read as follows:
  (2) However, the taxes, penalties and interest from the additional one
percent rate which the city of Yonkers is authorized to impose  pursuant
to  ITEM (A) OF CLAUSE ONE OF SUBPARAGRAPH (II) OF THE OPENING PARAGRAPH
OF section twelve hundred ten of this article, after the comptroller has
reserved such refund fund and such cost shall be  paid  to  the  special
sales  and compensating use tax fund for the city of Yonkers established
by section ninety-two-f of the state finance law at the times set  forth
in the preceding sentence.
  S  5. The tax law is amended by adding a new section 1262-t to read as
follows:
  S 1262-T. CITY OF YONKERS - DISPOSITION OF NET  COLLECTIONS  FROM  THE
ADDITIONAL  ONE-HALF  OF  ONE PERCENT RATE OF SALES AND COMPENSATING USE
TAXES IN THE CITY OF YONKERS. NOTWITHSTANDING ANY PROVISION  OF  LAW  TO
THE  CONTRARY, IF THE CITY OF YONKERS IMPOSES THE ADDITIONAL ONE-HALF OF
ONE PERCENT RATE OF SALES AND COMPENSATING USE TAXES AUTHORIZED BY  ITEM
(B)  OF  CLAUSE  ONE  OF  SUBPARAGRAPH  (II) OF THE OPENING PARAGRAPH OF
SECTION TWELVE HUNDRED TEN OF THIS ARTICLE, THE CITY SHALL USE  THE  NET
COLLECTIONS FROM SUCH ADDITIONAL ONE-HALF OF ONE PERCENT RATE SOLELY FOR
THE  SUPPORT  OF  EDUCATION, UNLESS THE CITY COUNCIL VOTES, ON AN ANNUAL
BASIS, TO USE SUCH NET COLLECTIONS FOR A DIFFERENT PURPOSE OF THE  CITY,
PROVIDED,  HOWEVER,  THAT THE REQUIREMENTS OF PARAGRAPH B OF SUBDIVISION
FIVE-B OF SECTION TWO THOUSAND FIVE HUNDRED SEVENTY-SIX OF THE EDUCATION
LAW ARE MET.
  S 6. Any local law, ordinance or resolution enacted  by  the  city  of
Yonkers  authorizing  the  additional  one-half of one percent sales and
compensating use taxes authorized by  this  act  shall  take  effect  in

A. 8288--A                          3

accordance with the provisions of subdivision (d) of section 1210 of the
tax law, except that the minimum notice requirements to the commissioner
of taxation and finance shall be deemed complied with if such city 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 on or before August 15, 2015.
  S  7.  This  act shall take effect immediately and shall expire and be
deemed repealed November 30, 2017.