NY State Senate Bill 2019-S8081

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations 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
Mar 17, 2020	referred to investigations and government operations

2019-S8081 (ACTIVE) - Details

Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §1210, Tax L

2019-S8081 (ACTIVE) - Summary

Relates to the imposition of sales and compensating use taxes by the county of Monroe; extends the effectiveness of certain provisions relating thereto.

2019-S8081 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S8081

SPONSOR: ROBACH
 
TITLE OF BILL:

An act to amend the tax law, in relation to the imposition of sales and
compensating use taxes by the county of Monroe

 
PURPOSE OF THE BILL:

Extends authority of Monroe County to impose certain sales and compen-
sating use tax through November 30, 2023 and to extend the formula for
distribution of the proceeds of such tax to the same date.

 
SUMMARY OF SPECIFIC PROVISIONS:

Section 1 amends sections 1210, 1262 and 1262-g of the tax law to extend
authorization of Monroe County to impose an additional one percent sales
and compensating use tax through November 30, 2023.

Section 2 provides that the County shall continue to share the proceeds

of such tax among local governments pursuant to the established formula
through November 30, 2023.

Section 3 includes technical provisions that are unchanged from existing
law. Section 4 is a severability provision.

Section 5 provides that the act shall take effect immediately.

 
JUSTIFICATION:

Current authorizations to impose such tax and to make distributions of
the proceeds of that tax to local governments in Monroe County pursuant
to the established formula expire on November 30, 2020.

 
PRIOR LEGISLATIVE HISTORY:

Chapter 61 of the laws of 2017 extended the Monroe County's authority to
impose the tax through November 30, 2020. Chapter 61 also extended the
distribution formula provision but only through November 30, 2019. Chap-
ter 59 of the laws of 2018 corrected this inconsistency by providing
that the distribution formula provision shall also expire on November
30, 2020.

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
Effective immediately.

2019-S8081 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8081
 
                             I N  S E N A T E
 
                              March 17, 2020
                                ___________
 
 Introduced  by  Sen.  ROBACH -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations
 
 AN ACT to amend the tax law, in relation to the imposition of sales  and
   compensating use taxes by the county of Monroe
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Clause 25 of subparagraph (i) of the opening  paragraph  of
 section  1210  of  the  tax law, as amended by section 1 of subpart Z of
 part A of chapter 61 of the laws of 2017, is amended to read as follows:
   (25) the county of Monroe 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 the period beginning Decem-
 ber first, nineteen hundred ninety-three and ending November  thirtieth,
 two thousand [twenty] TWENTY-THREE;
   §  2.  Notwithstanding  the  provisions of subdivisions (b) and (c) of
 section 1262 and section 1262-g of the tax law, net collections, as such
 term is defined in section 1262 of the tax law, derived from the imposi-
 tion of sales and compensating use taxes by the county of Monroe at  the
 additional  rate of one percent as authorized pursuant to clause (25) of
 subparagraph (i) of the opening paragraph of section  1210  of  the  tax
 law, as amended by section one of this act, which are in addition to the
 current net collections derived from the imposition of such taxes at the
 three  percent  rate authorized by the opening paragraph of section 1210
 of the tax law, shall be distributed and allocated as follows:  for  the
 period  of  December  1,  2020  through  November 30, 2023 in cash, five
 percent to the school districts in the area of the  county  outside  the
 city of Rochester, three percent to the towns located within the county,
 one  and  one-quarter percent to the villages located within the county,
 and ninety and three-quarters percent to the city of Rochester and coun-
 ty of Monroe. The amount of the ninety and three-quarters percent to  be
 distributed  and allocated to the city of Rochester and county of Monroe
 shall be distributed and allocated to each so that  the  combined  total
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

                       [ ] is old law to be omitted.
                                                            LBD15454-02-0

 S. 8081                             2
 
 distribution and allocation to each from the sales tax revenues pursuant
 to sections 1262 and 1262-g of the tax law and this section shall result
 in  the same total amount being distributed and allocated to the city of
 Rochester  and county of Monroe. The amount so distributed and allocated
 to the county shall be used for  county  purposes.  The  foregoing  cash
 payments  to the school districts shall be allocated on the basis of the
 enrolled public school pupils, thereof, as such term is used in subdivi-
 sion (b) of section 1262 of the tax  law,  residing  in  the  county  of
 Monroe.  The  cash  payments  to  the towns located within the county of
 Monroe shall be allocated on the basis of the ratio which the population
 of each town, exclusive of the population  of  any  village  or  portion
 thereof  located  within  a  town,  bears to the total population of the
 towns, exclusive of the population of the villages located  within  such
 towns. The cash payments to the villages located within the county shall
 be  allocated  on  the  basis  of the ratio which the population of each
 village bears to the total population of the villages located within the
 county. The term population as used in this section shall have the  same
 meaning as used in subdivision (b) of section 1262 of the tax law.
   §  3.  The  net  collections  resulting  from the additional sales and
 compensating use taxes, as authorized by this act, shall not be included
 in determining a sales tax increase or decrease as defined in paragraphs
 (c) and (d) of subdivision 1 of section 1262-g of the tax law.
   § 4. Severability. If any clause, sentence, paragraph, or part of this
 act shall be adjudged by any  court  of  competent  jurisdiction  to  be
 invalid,  such  judgment  shall  not  affect,  impair  or invalidate the
 remainder thereof, but shall be confined in its operation to the clause,
 sentence, paragraph, section or part thereof directly  involved  in  the
 controversy in which such judgment shall have been rendered.
   § 5. This act shall take effect immediately.

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Senate Bill S8081

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

2019-S8081 (ACTIVE) - Details

2019-S8081 (ACTIVE) - Summary

2019-S8081 (ACTIVE) - Sponsor Memo

2019-S8081 (ACTIVE) - Bill Text download pdf

Comments

Senate Bill S8081

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Sponsored By

Joseph E. Robach

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

2019-S8081 (ACTIVE) - Details

2019-S8081 (ACTIVE) - Summary

2019-S8081 (ACTIVE) - Sponsor Memo

2019-S8081 (ACTIVE) - Bill Text download pdf

Comments