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A06688 Summary:

BILL NOA06688
 
SAME ASSAME AS S06446
 
SPONSORShrestha
 
COSPNSR
 
MLTSPNSR
 
Amd 1210, Tax L; amd 3, Chap 200 of 2002
 
Extends the authority of the county of Ulster to impose an additional 1 percent sales and compensating use tax by two years.
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A06688 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A6688
 
SPONSOR: Shrestha
  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 OR GENERAL IDEA OF BILL: This bill will extend the expiration of the authorization for Ulster County to impose an additional one percent sales and compensating use tax to November 30, 2025.   SUMMARY OF SPECIFIC PROVISIONS: Section one amends section 1210 of the tax law to extend the authori- zation for Ulster County to impose an additional one percent sales and compensating use tax above their statutory limit of three percent until November 30th, 2025. Section two provides that if the county does impose an additional sales and compensating use tax beyond three percent, any additional revenues will be subject to the county's existing agreement with the city of Kingston. Section three states the effective date.   JUSTIFICATION: The Ulster County Legislature is requesting that the New York State Legislature introduce and pass a bill to authorize the County to contin- ue to impose an additional one percent sales and compensating use tax for the period through November 30, 2025.   PRIOR LEGISLATIVE HISTORY: This is a new bill.   FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS: None to State.   EFFECTIVE DATE: This bill is effective immediately.
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A06688 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          6688
 
                               2023-2024 Regular Sessions
 
                   IN ASSEMBLY
 
                                       May 2, 2023
                                       ___________
 
        Introduced by M. of A. SHRESTHA -- read once and referred to the Commit-
          tee on Ways and Means
 
        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:
 
     1    Section  1.  Clause  7 of subparagraph (i) of the opening paragraph of
     2  section 1210 of the tax law, as amended by  section  1  of  item  XX  of
     3  subpart  C  of part XXX of chapter 58 of the laws of 2020, is amended to
     4  read as follows:
     5    (7) the county of Ulster is hereby further authorized and empowered to
     6  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 such county for  the  period
     9  beginning  September first, two thousand two and ending November thirti-
    10  eth, two thousand [twenty-three] twenty-five;
    11    § 2. Section 3 of chapter 200 of the laws of 2002 amending the tax law
    12  relating to certain tax rates  imposed  by  the  county  of  Ulster,  as
    13  amended  by  section 2 of item XX of subpart C of part XXX of chapter 58
    14  of the laws of 2020, is amended to read as follows:
    15    § 3. If, pursuant to the authority of this act, the county  of  Ulster
    16  imposes  sales  and  compensating use taxes at a rate greater than three
    17  percent for all or any portion of the  period  commencing  September  1,
    18  2002,  and  ending  November  30, [2023] 2025, net collections from such
    19  additional rate of tax imposed during such period shall be deemed to be,
    20  and shall be included in,  net  collections  subject  to  such  county's
    21  existing  agreement  with  the city of Kingston entered into pursuant to
    22  subdivision (c) of section 1262 of the tax law and such net  collections
    23  shall be allocated in accordance with such agreement.
    24    § 3. This act shall take effect immediately.
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10870-01-3
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