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.
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