NY State Senate Bill 2015-S5993A

Archive: Last Bill Status - In Senate Committee Rules Committee

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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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jun 18, 2015	print number 5993a
Jun 18, 2015	amend (t) and recommit to rules
Jun 17, 2015	referred to rules

Bill Amendments

Original

A (Active)

2015-S5993 - Details

See Assembly Version of this Bill:: A8288
Current Committee:: Senate Rules
Law Section:: Tax Law
Laws Affected:: Amd §§1210, 1224 & 1261, add §1262-t, Tax L
Versions Introduced in Other Legislative Sessions:: 2017-2018: S5335, A6881
2019-2020: S7348, A6017

2015-S5993 - Summary

Authorizes the city of Yonkers to impose an additional one-half of one percent sales tax to be used for the support of education.

2015-S5993 - Sponsor Memo

                                BILL NUMBER:S5993

TITLE OF BILL:

An act to amend the tax law, in relation to authorizing the city of
Yonkers to impose additional sales tax

PURPOSE OR GENERAL IDEA OF BILL:

To authorize the city of Yonkers to impose additional sales tax

SUMMARY OF SPECIFIC PROVISIONS:

Section 1: Clause 1 of subparagraph (ii) of the opening paragraph of
section 1210 of the tax law, is amended to include; and (b) one-half
of one percent in addition to the other rates authorized in the
paragraph for such city;

Section 2: § 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 include one percent and
one-half of one percent for the city of Yonkers;

Section 3: § 3. Subdivision (d) of section 1224 of the tax law, as
added by chapter 871 of the laws of 1975, is amended to impose the
additional one-half of one percent rate;

Section 4: § 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: The city of Yonkers is
authorized to impose pursuant to item (a) of clause (1) of
subparagraph (ii) of the opening paragraph of section twelve hundred
ten of this article,

Section 5: § 5. The tax law is amended by adding a new section 1262-t,
to read as follows: § 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. If the city of
Yonkers imposes the additional one-half percent rate of sales and
compensating use taxes authorized by item (b) of clause (1) 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.

JUSTIFICATION:

The City of Yonkers currently imposes a sales and compensating use tax
of 8.375% which is shared by New York State, Westchester. County and
the Metropolitan Transportation Authority as authorized pursuant to
Article 29 of the Tax Law of the State of New York; and

The portion of the sales and compensating use tax collected in the
City of Yonkers and dedicated to the City has been the same rate of
2.5% for nearly thirty years. The City of Yonkers has a critical need
for additional revenues to help ensure fiscal stability and the


provision of all necessary public services. The City of Yonkers has
determined that a one-half percent increase in the sales and use
compensating tax for this City would significantly alleviate the
present fiscal stress on the City, including its newly merged public
school system, enabling efforts toward financial stability.

PRIOR LEGISLATIVE HISTORY:

New legislation.

FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:

None to the State, positive fiscal implication to the City of Yonkers.

EFFECTIVE DATE:

This act shall take effect immediately.

2015-S5993 - Bill Text download pdf

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

                                  5993

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                              June 17, 2015
                               ___________

Introduced  by  Sen.  STEWART-COUSINS -- read twice and ordered printed,
  and when printed to be committed to the Committee on Rules

AN ACT to amend the tax law, in relation  to  authorizing  the  city  of
  Yonkers to impose additional sales tax

  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  EIGH-
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
the  cities  of [Yonkers,] Mount Vernon and New Rochelle; three-quarters
of one percent for the counties of Dutchess, Lewis, Orange, and  Jeffer-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD11711-02-5

S. 5993                             2

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
accordance with the provisions of subdivision (d) of section 1210 of the
tax law, except that the minimum notice requirements to the commissioner

S. 5993                             3

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 on or before September 1, 2015.
  S 7. This act shall take effect immediately.

2015-S5993A (ACTIVE) - Details

See Assembly Version of this Bill:: A8288
Current Committee:: Senate Rules
Law Section:: Tax Law
Laws Affected:: Amd §§1210, 1224 & 1261, add §1262-t, Tax L
Versions Introduced in Other Legislative Sessions:: 2017-2018: S5335, A6881
2019-2020: S7348, A6017

2015-S5993A (ACTIVE) - Summary

Authorizes the city of Yonkers to impose an additional one-half of one percent sales tax to be used for the support of education.

2015-S5993A (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S5993A

TITLE OF BILL:

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

PURPOSE OR GENERAL IDEA OF BILL:

To authorize the city of Yonkers to impose additional sales tax

SUMMARY OF SPECIFIC PROVISIONS:

Section 1: Clause 1 of subparagraph (ii) of the opening paragraph of
section 1210 of the tax law, is amended to include; and (b) one-half
of one percent in addition to the other rates authorized in the
paragraph for such city;

Section 2: § 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 include one percent and
one-half of one percent for the city of Yonkers;

Section 3: § 3. Subdivision (d) of section 1224 of the tax law, as
added by chapter 871 of the laws of 1975, is amended to impose the

additional one-half of one percent rate;

Section 4: § 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: The city of Yonkers is
authorized to impose pursuant to item (a) of clause (1) of
subparagraph (ii) of the opening paragraph of section twelve hundred
ten of this article,

Section 5: § 5. The tax law is amended by adding a new section 1262-t,
to read as follows: § 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. If the city of
Yonkers imposes the additional one-half percent rate of sales and
compensating use taxes authorized by item (b) of clause (1) 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.

JUSTIFICATION:

The City of Yonkers currently imposes a sales and compensating use tax
of 8.375% which is shared by New York State, Westchester. County and
the Metropolitan Transportation Authority as authorized pursuant to
Article 29 of the Tax Law of the State of New York; and

The portion of the sales and compensating use tax collected in the
City of Yonkers and dedicated to the City has been the same rate of
2.5% for nearly thirty years. The City of Yonkers has a critical need


for additional revenues to help ensure fiscal stability and the
provision of all necessary public services. The City of Yonkers has
determined that a one-half percent increase in the sales and use
compensating tax for this City would significantly alleviate the
present fiscal stress on the City, including its newly merged public
school system, enabling efforts toward financial stability.

PRIOR LEGISLATIVE HISTORY:

New legislation.

FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:

None to the State, positive fiscal implication to the City of Yonkers.

EFFECTIVE DATE:

This act shall take effect immediately.

2015-S5993A (ACTIVE) - Bill Text download pdf

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

                                 5993--A

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                              June 17, 2015
                               ___________

Introduced  by  Sen.  STEWART-COUSINS -- read twice and ordered printed,
  and when printed to be committed to the Committee on Rules --  commit-
  tee  discharged, bill amended, ordered reprinted as amended and recom-
  mitted 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-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD11711-06-5

S. 5993--A                          2

ware,  Wayne,  Schoharie, Putnam, Clinton, St. Lawrence and Onondaga and
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

S. 5993--A                          3

compensating  use  taxes  authorized  by  this  act shall take effect in
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.

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Senate Bill S5993A

Sponsored By

Archive: Last Bill Status - In Senate Committee Rules Committee

Bill Amendments

2015-S5993 - Details

2015-S5993 - Summary

2015-S5993 - Sponsor Memo

2015-S5993 - Bill Text download pdf

2015-S5993A (ACTIVE) - Details

2015-S5993A (ACTIVE) - Summary

2015-S5993A (ACTIVE) - Sponsor Memo

2015-S5993A (ACTIVE) - Bill Text download pdf

Comments

Senate Bill S5993A

Share this bill

Sponsored By

Andrea Stewart-Cousins

Archive: Last Bill Status - In Senate Committee Rules Committee

Bill Amendments

2015-S5993 - Details

2015-S5993 - Summary

2015-S5993 - Sponsor Memo

2015-S5993 - Bill Text download pdf

2015-S5993A (ACTIVE) - Details

2015-S5993A (ACTIVE) - Summary

2015-S5993A (ACTIVE) - Sponsor Memo

2015-S5993A (ACTIVE) - Bill Text download pdf

Comments