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A06142 Summary:

BILL NOA06142A
 
SAME ASSAME AS S06149-A
 
SPONSORBronson
 
COSPNSR
 
MLTSPNSR
 
Amd 1210, Tax L
 
Extends the authorization for the county of Monroe to impose certain sales and compensating use taxes until November 30, 2025.
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A06142 Actions:

BILL NOA06142A
 
04/03/2023referred to ways and means
05/01/2023amend and recommit to ways and means
05/01/2023print number 6142a
05/24/2023reported referred to rules
05/30/2023reported
05/30/2023rules report cal.376
05/30/2023ordered to third reading rules cal.376
05/31/2023substituted by s6149a
 S06149 AMEND=A COONEY
 03/31/2023REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
 05/02/2023AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
 05/02/2023PRINT NUMBER 6149A
 05/15/20231ST REPORT CAL.936
 05/16/20232ND REPORT CAL.
 05/17/2023ADVANCED TO THIRD READING
 05/24/2023PASSED SENATE
 05/24/2023DELIVERED TO ASSEMBLY
 05/24/2023referred to ways and means
 05/31/2023substituted for a6142a
 05/31/2023ordered to third reading rules cal.376
 05/31/2023home rule request
 05/31/2023passed assembly
 05/31/2023returned to senate
 07/21/2023DELIVERED TO GOVERNOR
 07/28/2023SIGNED CHAP.251
 03/31/2023REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
 05/02/2023AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
 05/02/2023PRINT NUMBER 6149A
 05/15/20231ST REPORT CAL.936
 05/16/20232ND REPORT CAL.
 05/17/2023ADVANCED TO THIRD READING
 05/24/2023PASSED SENATE
 05/24/2023DELIVERED TO ASSEMBLY
 05/24/2023referred to ways and means
 05/31/2023substituted for a6142a
 05/31/2023ordered to third reading rules cal.376
 05/31/2023home rule request
 05/31/2023passed assembly
 05/31/2023returned to senate
 07/21/2023DELIVERED TO GOVERNOR
 07/28/2023SIGNED CHAP.251
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A06142 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A6142A
 
SPONSOR: Bronson
  TITLE OF BILL: An act to amend the tax law, in relation to extending the authorization for the county of Monroe to impose certain sales and compensating use taxes   PURPOSE OF THE BILL: Extends authority of Monroe County to impose certain sales and compen- sating use tax through November 30, 2026 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, 2025. 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, 2025. 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, 2023.   PRIOR LEGISLATIVE HISTORY: Item z of subpart C of part XXX of Chapter 58 of the laws of 2020 extended Monroe County's authority to impose the tax through November 30, 2023. Chapter 58 also extended the distribution formula provision through November 30, 2023.   FISCAL IMPLICATIONS: None to the State.   EFFECTIVE DATE: Effective immediately.
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A06142 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         6142--A
 
                               2023-2024 Regular Sessions
 
                   IN ASSEMBLY
 
                                      April 3, 2023
                                       ___________
 
        Introduced  by M. of A. BRONSON -- read once and referred to the Commit-
          tee 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 extending the authorization
          for the county of Monroe to impose certain sales and compensating  use
          taxes

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
 
     1    Section 1. Clause 25 of subparagraph (i) of the opening  paragraph  of
     2  section  1210  of  the  tax  law,  as  amended by section 1 of item Z of
     3  subpart C of part XXX of chapter 58 of the laws of 2020, is  amended  to
     4  read as follows:
     5    (25)  the  county of Monroe is hereby further authorized and empowered
     6  to adopt and amend local laws, ordinances or resolutions  imposing  such
     7  taxes  at  a  rate  which is one percent additional to the three percent
     8  rate authorized above in this paragraph for the period beginning  Decem-
     9  ber  first, nineteen hundred ninety-three and ending November thirtieth,
    10  two thousand [twenty-three] twenty-five;
    11    § 2. Notwithstanding the provisions of subdivisions  (b)  and  (c)  of
    12  section 1262 and section 1262-g of the tax law, net collections, as such
    13  term is defined in section 1262 of the tax law, derived from the imposi-
    14  tion  of sales and compensating use taxes by the county of Monroe at the
    15  additional rate of one percent as authorized pursuant to  clause  25  of
    16  subparagraph  (i)  of  the  opening paragraph of section 1210 of the tax
    17  law, as amended by section one of this act, which are in addition to the
    18  current net collections derived from the imposition of such taxes at the
    19  three percent rate authorized by the opening paragraph of  section  1210
    20  of  the  tax law, shall be distributed and allocated as follows: for the
    21  period of December 1, 2023 through  November  30,  2025  in  cash,  five
    22  percent  to  the  school districts in the area of the county outside the
    23  city of Rochester, three percent to the towns located within the county,

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10575-02-3

        A. 6142--A                          2
 
     1  one and one-quarter percent to the villages located within  the  county,
     2  and ninety and three-quarters percent to the city of Rochester and coun-
     3  ty  of Monroe. The amount of the ninety and three-quarters percent to be
     4  distributed  and allocated to the city of Rochester and county of Monroe
     5  shall be distributed and allocated to each so that  the  combined  total
     6  distribution and allocation to each from the sales tax revenues pursuant
     7  to sections 1262 and 1262-g of the tax law and this section shall result
     8  in  the same total amount being distributed and allocated to the city of
     9  Rochester and county of Monroe. The amount so distributed and  allocated
    10  to  the  county  shall  be  used for county purposes. The foregoing cash
    11  payments to the school districts shall be allocated on the basis of  the
    12  enrolled public school pupils as such term is used in subdivision (b) of
    13  section  1262 of the tax law, residing in the county of Monroe. The cash
    14  payments to the towns located within the county of Monroe shall be allo-
    15  cated on the basis of the ratio  which  the  population  of  each  town,
    16  exclusive  of  the  population of any village or portion thereof located
    17  within a town, bears to the total population of the towns, exclusive  of
    18  the  population  of  the  villages  located  within such towns. The cash
    19  payments to the villages located within the county shall be allocated on
    20  the basis of the ratio which the population of each village bears to the
    21  total population of the villages located within  the  county.  The  term
    22  population  as  used in this section shall have the same meaning as used
    23  in subdivision (b) of section 1262 of the tax law.
    24    § 3. The net collections  resulting  from  the  additional  sales  and
    25  compensating use taxes, as authorized by this act, shall not be included
    26  in determining a sales tax increase or decrease as defined in paragraphs
    27  (c) and (d) of subdivision 1 of section 1262-g of the tax law.
    28    §  4.  Severability.  If  any clause, sentence, paragraph, section, or
    29  item of this act shall be adjudged by any court of  competent  jurisdic-
    30  tion to be invalid, such judgment shall not affect, impair or invalidate
    31  the  remainder  thereof,  but  shall be confined in its operation to the
    32  clause, sentence, paragraph, section or item thereof  directly  involved
    33  in the controversy in which such judgment shall have been rendered.
    34    § 5. This act shall take effect immediately.
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