Authorizes certain counties to adopt and amend local laws imposing sales tax

3 Co-sponsors

• Joseph A. Griffo
• William J. Larkin Jr.
• Roy J. McDonald

BILL NUMBER:S7492A

Title of bill

An act to amend the tax law, in relation to authorizing certain counties to adopt and amend local laws imposing sales tax; to amend the county law, in relation to wireless surcharges in certain counties; to amend the public health law, in relation to the fee charged for the issuance of birth and death records; and providing for the repeal of certain provisions upon expiration thereof

Purpose

This bill allows certain counties to adopt and amend local laws imposing sales tax.

Summary of provisions

Section 1 of this bill provides that any county that imposes the three percent tax rate authorized by section 1210 of the tax law and either does not impose an additional rate or imposes a rate less than one percent is authorized to adopt and amend local laws imposing such taxes would be authorized to pass a local law imposing an additional rate up to one percent, provided that such law is subject to mandatory referen- dum pursuant to section 23 of the municipal home rule law.

Section 2 provides that the maximum rate shall be calculated without reference to any additional rates authorized by section 1 of this bill.

Section 3 adds a new section to the tax law that allows certain counties to adopt and amend local laws to impose a tax upon hotel/motel occu- pants, provided that such tax is subject to a mandatory referendum pursuant to section 23 of the municipal home rule law, and lays out further provisions relating to this authorization.

Section 4 relates to the establishment of a county wireless surcharge, allowing certain counties to adopt, amend, or repeal local laws relating to such matter to impose a surcharge that does not exceed thirty cents per month.

Section 5 amends the definition of "eligible wireless 911 service costs to include costs incurred by the operation of a system to provide enhanced wireless 911 service as eligible for reimbursement.

Section 6 amends the public health law to allow an increase in fees for birth and death certifications, or certified copies, except for in such counties where the fee is set by the county health commissioner (Chemung, Monroe, Onondaga, and Tompkins) or in the city of Oswego (where the fee is set by the local legislative body). This is contin- gent on the passage of a local law subject to mandatory referendum. The local law shall also be submitted for the approval of the electors at a general election.

Section 7 provides the effective date.

Justification

This bill recognizes that in these fiscal times many municipalities believe they need more revenue to provide services without increasing property taxes. This bill would help counties and other municipalities address their concerns in a way that respects local finance decisions, ensures community participation and brings uniformity and simplicity to the process by which local citizens determine how best to fund their local governments.

Legislative history

New bill.

Fiscal implications

Minimal to the state.

Effective date

This act shall take effect on January 1, 2013; provided that certain sections of this act shall expire on December 31, 2013 given specific provisions.