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History
- Substituted by A7020
- Ordered to third reading cal.1648
- Committee discharged and committed to rules
- Referred to investigations and government operations
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Authorizes the county of Hamilton to impose an additional 1% of sales and compensating use taxes
Signed by Governor · Sponsor Marc Butler
Full text
The text isn't available here yet. Check nysenate.gov.
Sponsor's memo
BILL NUMBER:S4882
Title of bill
An act to amend the tax law, in relation to authorizing the county of Hamilton to impose an additional one percent of sales and compensating use taxes
Purpose
To authorize Hamilton County to impose an additional one percent rate of sales and compensating use taxes for the period beginning December 1, 2013 and ending November 30, 2015.
Summary of provisions
Bill section 1 would add a new clause (41) to subparagraph (i) of the opening, paragraph of section 1210 of the Tax Law, to authorize Hamilton County to impose an additional one percent rate of sales and compensating use taxes for the period commencing. December 1, 2013, and ending November 30, 2015.
Bill section 2 would amend subparagraph (iii) of the opening paragraph of section 1210 of the Tax Law, regarding the calculation of the maximum tax rate for preemption purposes under section 1224 of the Tax Law, to provide Hamilton County with the authority to impose an additional one percent.
Bill section 3 would amend subdivision (a) of section 1223 of the Tax Law, to include Hamilton County in the list of municipalities authorized to impose an additional one percent rate of tax above the three percent rate set in section 1210.
Bill section 4 would add a new subdivision (ii) to section 1224 of the Tax Law to provide that Hamilton County has the sole right to impose the additional one percent rate of tax.
Bill section 5 authorizes Hamilton County to adopt and amend local laws, ordinances or resolutions to impose the additional rate of tax authorized by this act on December 1, 2013.
Bill section 6 provides the effective date of the bill.
Existing law
Hamilton County currently imposes the general three percent rate of sales and use taxes authorized pursuant to section 1210 of the Tax Law.
Justification
In February of 2013, the Hamilton County Board of Supervisors passed a resolution requesting the introduction and passage of legislation to allow the county to impose an additional one percent rate of sales tax.
The County noted that it has continued to suffer under the burden of decreasing state revenues and increased costs, making the County's financial situation unsustainable.
Hamilton County is one of the few counties in the State which still imposes a 3% local sales tax (most counties now charge 4%). In addition, Hamilton County has the smallest population, by far, of any county in New York State. Much of its economic activity comes from tourism, and therefore sales tax revenue is an extremely important part of the County's budget.
Legislative history
Bill S.4854 and A.7272 of 2011-12
Fiscal implications
None to the state.
Local fiscal implications
The bill will generate additional sales tax revenues for the County.
Effective date
This act shall take effect immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.