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A07432 Summary:

BILL NOA07432
 
SAME ASNo Same As
 
SPONSORHooper
 
COSPNSR
 
MLTSPNSR
 
Amd SS1210 & 1262-e, Tax L
 
Extends the authority of the county of Nassau to impose additional sales and compensating use taxes.
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A07432 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A7432
 
SPONSOR: Hooper
  TITLE OF BILL: An act to amend the tax law, in relation to extending the authority of the county of Nassau to impose additional sales and compensating use taxes, and extending local government assistance programs in Nassau county   PURPOSE OR GENERAL IDEA OF BILL: To extend, for another two years through November 30, 2017, the authori- ty of Nassau County to impose an additional sales and use tax of three- quarters of one percent and an additional sales and use tax of one-half of one percent. In addition, this bill extends for two years the current local government assistance programs in Nassau County and provides financial assistance for the Villages of Freeport and Hempstead within Nassau County.   SUMMARY OF SPECIFIC PROVISIONS: Section 1 of this bill would amend Clause 2 of subparagraph (i) of the opening paragraph of section 1210 of the tax law to extend for two years the authorization to impose additional sales and use tax in Nassau Coun- ty. Section 2 amends section 1262-e of the tax law to extend for two years the authorization to enact and establish local government assistance programs for towns and cities within Nassau County. In addition, the bill requires that up to two million five hundred thousand dollars of the net collection of sales tax revenues distributed to the county of Nassau go to the village of Hempstead and up to two million dollars of the net collection of sales tax revenues distributed to the county of Nassau go to the village of Freeport. Section 3 provides that this act shall take effect immediately.   JUSTIFICATION: The continuation of the current additional sales and use tax will help address the County's financial needs, diversify its revenue sources, as well as allow for vital help to towns, cities, and villages within the County. However, the current distribution of sales tax revenues does not provide sufficient financial support to the villages within Nassau Coun- ty. The largest villages within the county are especially in need of additional financial resources. By dedicating additional sales tax revenues to these villages, the bill provides needed financial resources to the localities while minimizing any financial harm to Nassau County.   PRIOR LEGISLATIVE HISTORY: New Bill   FISCAL IMPLICATIONS: None to the State   EFFECTIVE DATE: Immediately.
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A07432 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          7432
 
                               2015-2016 Regular Sessions
 
                   IN ASSEMBLY
 
                                      May 12, 2015
                                       ___________
 
        Introduced by M. of A. HOOPER -- read once and referred to the Committee
          on Ways and Means
 
        AN  ACT  to amend the tax law, in relation to extending the authority of
          the county of Nassau to impose additional sales and  compensating  use
          taxes,  and  extending  local government assistance programs in Nassau
          county
 
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
 
     1    Section  1.  Clause  2 of subparagraph (i) of the opening paragraph of
     2  section 1210 of the tax law, as amended by chapter 136 of  the  laws  of
     3  2013, is amended to read as follows:
     4    (2) the county of Nassau is hereby further authorized and empowered to
     5  adopt  and  amend  local  laws,  ordinances or resolutions imposing such
     6  taxes at a rate which is three-quarters percent additional to the  three
     7  percent  rate authorized above in this paragraph for such county for the
     8  period beginning January first, nineteen hundred eighty-six  and  ending
     9  November  thirtieth,  two  thousand  [fifteen] seventeen, subject to the
    10  limitation set forth in section twelve hundred sixty-two-e of this arti-
    11  cle, and also at a rate which is  one-half  percent  additional  to  the
    12  three percent rate authorized above in this paragraph, and which is also
    13  additional  to  the three-quarters percent rate also authorized above in
    14  this clause for such county, for the period beginning  September  first,
    15  nineteen  hundred ninety-one and ending November thirtieth, two thousand
    16  [fifteen] seventeen;
    17    § 2. Section 1262-e of the tax law, as amended by chapter 136  of  the
    18  laws of 2013, is amended to read as follows:
    19    §  1262-e.  Establishment  of  local government assistance programs in
    20  Nassau county. 1. Towns and cities. Notwithstanding any other  provision
    21  of  law  to  the  contrary,  for  the calendar year beginning on January
    22  first, nineteen hundred ninety-eight and continuing through the calendar
    23  year beginning on January first, two thousand [fifteen]  seventeen,  the
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10914-02-5

        A. 7432                             2
 
     1  county of Nassau shall enact and establish a local government assistance
     2  program for the towns and cities within such county to assist such towns
     3  and  cities to minimize real property taxes; defray the cost and expense
     4  of  the  treatment, collection, management, disposal, and transportation
     5  of municipal solid waste, and to comply with the provisions  of  chapter
     6  two  hundred  ninety-nine  of the laws of nineteen hundred eighty-three;
     7  and defray  the  cost  of  maintaining  conservation  and  environmental
     8  control  programs.  Such  special  assistance  program for the towns and
     9  cities within such county and the funding for such program  shall  equal
    10  one-third of the revenues received by such county from the imposition of
    11  the  three-quarters  percent sales and use tax during calendar years two
    12  thousand one, two thousand two, two thousand three, two  thousand  four,
    13  two  thousand  five,  two thousand six, two thousand seven, two thousand
    14  eight, two thousand nine, two thousand ten,  two  thousand  eleven,  two
    15  thousand twelve, two thousand thirteen, two thousand fourteen [and], two
    16  thousand fifteen, two thousand sixteen, and two thousand seventeen addi-
    17  tional  to  the regular three percent rate authorized for such county in
    18  section twelve hundred ten of this article. The monies for such  special
    19  local  assistance  shall be paid and distributed to the towns and cities
    20  on a per capita basis using the population figures in the latest  decen-
    21  nial  federal census.   Provided further, that notwithstanding any other
    22  law to the  contrary,  the  establishment  of  such  special  assistance
    23  program shall preclude any city or town within such county from preempt-
    24  ing  or  claiming  under  any other section of this chapter the revenues
    25  derived from the additional tax authorized by section twelve hundred ten
    26  of this article. Provided further, that any such town or towns  may,  by
    27  resolution of the town board, apportion all or a part of monies received
    28  in such special assistance program to an improvement district or special
    29  district  account  within  such town or towns in order to accomplish the
    30  purposes of this special assistance program.
    31    2. Villages. Notwithstanding any other provision of law to the contra-
    32  ry, for the calendar year beginning on January first,  nineteen  hundred
    33  ninety-eight and continuing through the calendar year beginning on Janu-
    34  ary  first,  two  thousand [fifteen] seventeen, the county of Nassau, by
    35  local law, is hereby empowered to enact and establish a local government
    36  assistance program for the villages within such county  to  assist  such
    37  villages to minimize real property taxes; defray the cost and expense of
    38  the  treatment,  collection, management, disposal, and transportation of
    39  municipal solid waste; and defray the cost of  maintaining  conservation
    40  and environmental control programs. The funding of such local assistance
    41  program  for  the  villages within such county may be provided by Nassau
    42  county during any calendar year in which such village  local  assistance
    43  program  is  in  effect  and  shall not exceed one-sixth of the revenues
    44  received from the imposition of the three-quarters percent sales and use
    45  tax that are remaining after the towns and cities  have  received  their
    46  funding  pursuant  to the provisions of subdivision one of this section.
    47  The funding for such village local assistance program shall be paid  and
    48  distributed  to  the villages on a per capita basis using the population
    49  figures in the latest decennial federal census. Provided  further,  that
    50  the  establishment  of  such  village  local  assistance  program  shall
    51  preclude any village within such  county  from  preempting  or  claiming
    52  under  any  other  section of this chapter the revenues derived from the
    53  additional tax authorized by section twelve hundred ten of this article.
    54  Notwithstanding any provisions to the contrary for such local assistance
    55  program in effect, in addition to the revenue received on a  per  capita
    56  basis  from the one-sixth share of the three-quarters percent sales tax,

        A. 7432                             3
 
     1  up to two million five hundred thousand dollars of the net collection of
     2  sales tax revenues distributed to the county of Nassau by the state  tax
     3  commission pursuant to this section shall be annually distributed to the
     4  village  of  Hempstead  in  the  county of Nassau, and up to two million
     5  dollars of such net collection of sales tax revenues shall  be  annually
     6  distributed to the village of Freeport in the county of Nassau.
     7    § 3. This act shall take effect immediately.
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