What's happening
This bill extends the authority for the city of White Plains to impose additional sales and use taxes until August 31, 2021.
Why it matters
Extends the city's ability to collect higher sales taxes. , which can provide critical additional revenue for White Plains, supporting local government services, infrastructure, and programs without raising property taxes.
Directs a portion of new tax revenue to a contingency and tax stabilization reserve fund. , potentially increasing the city's financial stability and ability to respond to unexpected costs or economic downturns.
Requires local government action and state oversight. for the effective implementation of these extended taxes, ensuring transparency and compliance with state regulations, including advance notification to the state tax commissioner.
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Who cares
Headline styles
Extend White Plains Sales Tax
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Substituted by A5246
- Advanced to third reading
- 2nd report cal.
- 1st report cal.427
- Reported and committed to finance
- 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.
Extend White Plains Sales Tax
Signed by Governor · Sponsor David Buchwald
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
2669
2019-2020 Regular Sessions
IN SENATE
January 28, 2019
Introduced by Sen. MAYER -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations
AN ACT to amend the tax law, in relation to extending the period during which the city of White Plains is authorized to impose an additional sales and compensating use tax
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Clause 3 of subparagraph (ii) of the opening paragraph of section 1210 of the tax law, as amended by chapter 28 of the laws of 2017, is amended to read as follows:
(3) the city of White Plains is hereby further authorized and empowered to adopt and amend local laws, ordinances or resolutions imposing such taxes at a rate which is: (i) one-half of one percent additional to the three percent rate authorized above in this paragraph for such city for the period beginning September first, nineteen hundred ninety-three and ending August thirty-first, two thousand [nineteen] twenty-one; and (ii) an additional one-quarter of one percent in addition to the other rates authorized in this paragraph for such city for the period beginning March first, two thousand eight and ending August thirty-first, two thousand [nineteen] twenty-one; and (iii) an additional one-quarter of one percent in addition to the other rates authorized in this paragraph for such city for the period beginning June first, two thousand ten and ending August thirty-first, two thousand [nineteen] twenty-one;
§ 2. Notwithstanding the provisions of subdivision (d) of section 1210 of the tax law or any other provision of law, local law, rule or regulation to the contrary, a local law, ordinance or resolution enacted or amended pursuant to the authority of this act, imposing an additional rate of tax in the city of White Plains, shall become effective in accordance with the provisions of subdivision (d) of section 1210 of the
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08803-01-9
S. 2669 2
tax law, except that the certified copy of such local law, ordinance or resolution which must be mailed by certified or registered mail to the commissioner of taxation and finance at the commissioner's office in Albany must be so mailed at least twenty-one days prior to the date on which such local law, ordinance or resolution is to take effect.
§ 3. The estimated revenue from the additional one-quarter of one percent rate of tax first authorized by chapter seventy-four of the laws of two thousand ten to be imposed by the city of White Plains, which is expected to be received during a fiscal year of such city and which is included in the annual budget, as finally adopted, of such city, for that fiscal year, shall be paid into the contingency and tax stabilization reserve fund of such city as provided by budgetary appropriation of such city, subject to all the limitations and other provisions of section 6-e of the general municipal law.
§ 4. This act shall take effect immediately.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to amend the tax law, in relation to extending the period during which the city of White Plains is authorized to impose an additional sales and compensating use tax
Purpose
Authorizes the imposition for an additional two years of an additional one-half of one percent, an additional one-quarter of one percent and an additional one-quarter of one percent rate of sales and compensating use tax by the city of White Plains, for the period ending August thirty first, two thousand twenty one.
Summary of provisions
Section 1 amends clause 3 of subparagraph (ii) of the opening paragraph of section 1210 of the tax law, as amended by chapter 28 of the laws of 2017, by further authorizing the city of White Plains to impose the specified taxes at a rate which is (1) one-half of one percent addi- tional to the three percent rate authorized in this paragraph for such city for an additional two year period ending August 31, 2021 and (ii)an additional one-quarter of one percent in addition to the other rates authorized in this paragraph for such city for an additional two year period ending August 31, 2021; and (iii) an additional one-quarter of one percent in addition to the other rates authorized in this paragraph for such city for the period ending August 31, 2021.
Read the full memo (858 words)
Section 2 provides that notwithstanding the provisions of subdivision (d) of section 1210 of the tax law or any other provision of law to the contrary, a local law enacted or amended pursuant to the authority of this act, imposing an additional rate of tax in the city of White Plains shall become effective in accordance with the provisions of subdivision (d) of section 1210 of the tax law, except that the certified copy of such local law must be mailed by certified or registered mail at least twenty-one days prior to the date on which such local law is to take effect.
Section 3 requires the city of White Plains to pay the estimated revenue from the additional one-quarter of one percent rate of sales tax first authorized by chapter seventy-four of the laws of two thousand ten into the city's contingency and tax stabilization reserve fund, subject to all the limitations and other provisions of section 6-e of the general municipal law.
Justification
Since 1993, the State has authorized the city of White Plains to impose an additional one-half of one percent rate of sales tax to replace revenues lost through local pre-emption. Since 2008, the State has approved an additional one-quarter of one percent rate of sales tax bringing the city of White Plains sales tax rate to two and a quarter percent. Since 2010, legislation has been enacted to permit the city of White Plains to impose an additional one-quarter of one percent rate of sales tax and to require the city to pay the proceeds of the rate increase into a contingency and tax stabilization reserve fund, under section 6-e of the general municipal law. This bill will permit the city of White Plains to continue to impose each of these additional tax rates through August 31, 2021. This bill also extends through August 31, 2021 the requirement that the city pay the proceeds of the rate increase first authorized by chapter seventy four of the laws of 2010 into the contingency and tax stabilization reserve fund of such city, subject to all the limitations and other provisions of section 6-e of the general municipal law. This bill will not affect the sales tax revenue of the State of New York or the County of Westchester. Sales and use taxes are a significant source of revenue for the city. In the fiscal year ended June 30, 2018, sales and use taxes amounted to $50.1 million, inclusive of the amount restricted for tax stabilization, (31% of $164 million in total revenues) compared to $61.9 million (38% of total revenues) collected from property taxes and related items (PILOTs, interest and penalties, etc.). The additional one-quarter of one percent rate of tax first authorized by chapter seventy-four of the laws of 2010 generates approximately $5.1 million of restricted revenue each fiscal year. The city prudently applied $5.1 million from this fund to the adopted budget for the fiscal year ending June 30, 2019, which had the effect of lower- ing the required property tax rate increase from 8.7% to 2.9%. Without the sales tax revenue generated from the half percent authorized since 1993 and the quarter percent authorized since 1993, and the quarter percent authorized since 2008, the city would lose an estimated $15 million in sales tax revenue each year in addition to the $5 million earned for its contingency and tax stabilization fund.
The sales tax is critical for the City to remain within the tax cap.
Bill history
A.2930/S.2961 of 2017-18 (enacted in 2017) A.222/S.723 of 2015-16 (enacted in 2015) A.3883 /S.3406 of 2013-14 (enacted in 2013) A.6105/S.3796 of 2011-12 (enacted in 2011) A.9966A/S.6868-A of 2009-10 (enacted in 2010) A.3129/S.1087 of 2009-10 (enacted in 2009)
Fiscal implications
None to the State.
Effective date
Immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.