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- Referred to investigations and government operations
- Referred to investigations and government operations
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Title of bill
An act to amend the tax law, in relation to the imposition of additional sales and compensating use taxes by the county of Chautauqua
Purpose
The purpose of this legislation is to extend the authorization for Chautauqua County's sales tax rate of 3.75% until November 30, 2010, to authorize Chautauqua County to have a sales tax rate of 3.5% until November 30, 2011, and to continue the authorization for the allocation of one-fifth of the net collections from the additional sales tax to the municipalities based upon population and to continue the authorization of the elimination of the county tax on residential home heating fuels for one year.
Summary of provisions
Amends sections 1210, 1224, 1262 of the tax law, as amended by chapter 468 of the laws of 2007.
Justification
In 2005, Chautauqua County requested authorization to impose an additional sales tax of 1.25% to be used for paying the escalating mandated cost of Medicaid and other expenses. In 2006, citing the State's passage of Medicaid cap legislation the county requested that the additional tax rate be lowered to 1%.
This legislation continues Chautauqua County's additional sales tax as provided for in Chapter 468 of 2007 at a reduced rate of 3.75% and the elimination of the County's sales tax on home heating fuels for one year, after which time it authorizes the county to have a sales tax rate of 3.5% while continuing the elimination of the home heating fuel tax for the second year.
The legislation also provides for the allocation of one-fifth of the net collections from the additional sales tax to the municipalities based upon population until November 30, 2011.
Legislative history
In 2005, legislation was passed authorizing Chautauqua County to increase their sales tax rate by an additional 1.25%. In 2006, at the request of Chautauqua County the additional sale tax rate was lowered to 1%. This would extend the provisions of Chapter 468 of the Laws of 2007 at .75% for one year, until November 30, 2010 and lowers the amount of additional sales tax rate authorized to .5% for the second year.
Fiscal implications
This legislation will have no fiscal implications for the State and the county will receive additional funds in sales tax revenue.
Consumers of home heating fuel will continue to save in energy costs due to the elimination of the county sales tax on heating fuels.
Effective date
This act shall take effect immediately, except that sections two, three and five of this act shall take effect December 1, 2010.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.