Assemblywoman Addie Russell faults Senate for wrong approach to sales tax issue

The New York State Senate’s proposal to overhaul the entire process for counties and cities to increase their sales tax and sharing agreements related to sales tax revenue is not the solution for St. Lawrence County’s sales tax request.  The plan is like hitting the head of a common pin with a sledge hammer.  Similar proposals to turn the entire sales tax process on its head have failed to become law in the past.  We cannot afford to play games with people’s health and safety by placing county services in further jeopardy. 

I have introduced legislation in the New York State Assembly for several years, and have assurances that the Assembly is ready and able to pass the legislation into law.  That cannot occur without the Senate passing the same bill.  We have passed Jefferson County’s Sales tax requests during the same time period.

The people of St. Lawrence County deserve a straight forward piece of legislation that can be passed in both houses, just like every other county in the state with more than a 3% sales tax.  I continue to call upon my colleagues in the Senate to introduce the bill that allows for a sales tax increase for St. Lawrence County. 

It is our responsibility as state lawmakers to investigate these kinds of local tax increases, have discussions with local leaders, look at the financial data, and make a determination to support or oppose each home rule request.  The Senate’s plan to hide sales tax increases in the budget and remove the state’s oversight role is dangerous policy and not in the interests of taxpayers due to the reduced transparency and accountability.

The changes to existing law that need to be made to enable St. Lawrence County to increase its sales tax are in CAPS and bold:

        Introduced  by M. of A. RUSSELL -- read once and referred to the Commit-

         tee on Ways and Means

       AN ACT to amend the tax law, in relation to authorizing  the  county  of

         St.  Lawrence to impose an additional one percent of sales and compen-

         sating use taxes

         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-

       BLY, DO ENACT AS FOLLOWS:

    1    Section  1.  Subparagraph (i) of the opening paragraph of section 1210

    2  of the tax law is amended by adding a new clause 41 to read as follows:

    3    (41) THE COUNTY OF ST.  LAWRENCE  IS  HEREBY  FURTHER  AUTHORIZED  AND

    4  EMPOWERED  TO  ADOPT  AND  AMEND  LOCAL  LAWS, ORDINANCES OR RESOLUTIONS

    5  IMPOSING SUCH TAXES AT A RATE THAT IS  ONE  PERCENT  ADDITIONAL  TO  THE

    6  THREE  PERCENT  RATE  AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY

    7  FOR THE PERIOD BEGINNING  DECEMBER  FIRST,  TWO  THOUSAND  THIRTEEN  AND

    8  ENDING NOVEMBER THIRTIETH, TWO THOUSAND FIFTEEN;

    9    S  2.  Subparagraph  (iii) of the opening paragraph of section 1210 of

   10  the tax law, as amended by chapter 74 of the laws of 2010, is amended to

   11  read as follows:

   12    (iii) the maximum rate referred to in section twelve  hundred  twenty-

   13  four  of  this  article  shall  be  calculated  without reference to the

   14  following additional rates authorized in subparagraphs (i) and  (ii)  of

   15  this paragraph: one and one-half percent for the county of Allegany; one

   16  percent  for  the  counties  of  Rensselaer, Erie, Cattaraugus, Wyoming,

   17  Ulster, Albany, Suffolk, Greene, Orleans, Franklin,  Herkimer,  Genesee,

   18  Columbia,  Schuyler, Chenango, Monroe, Steuben, Chemung, Seneca, Living-

   19  ston, Niagara, Yates, Tioga,  Montgomery,  Delaware,  Wayne,  Schoharie,

   20  Putnam,  Clinton,  ST.  LAWRENCE and Onondaga and the cities of Yonkers,

   21  Mount Vernon and New Rochelle; three-quarters of  one  percent  for  the

   22  counties  of  Dutchess, Essex, Lewis, Orange, and Jefferson; one percent

   23  and three-quarters of one percent or one-half of  one  percent  for  the

   24  county  of  Oneida;  three-quarters  of  one percent and one-half of one

        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

                             [ ] is old law to be omitted.

                                                                  LBD08819-01-3

       A. 4761                             2

    1  percent for the county of Nassau; one-half of one percent and  one-quar-

    2  ter  of one percent and one-quarter of one percent for the city of White

    3  Plains; one-half or one percent  for  the  county  of  Tompkins;  three-

    4  eighths of one percent and five-eighths of one percent for the county of

    5  Rockland;  one-half  of one percent for the counties of Putnam and Sche-

    6  nectady; one-eighth of one percent and three-eighths of one percent  for

    7  the  county of Ontario; one-half of one percent; one-half of one percent

    8  for the county of Sullivan; and three-quarters of one  percent  or  one-

    9  half of one percent for the county of Chautauqua;

   10    S  3.  Subdivision  (a)  of section 1223 of the tax law, as amended by

   11  chapter 74 of the laws of 2010, is amended to read as follows:

   12    (a) No transaction taxable under sections twelve hundred  two  through

   13  twelve  hundred  four  of  this  article shall be taxed pursuant to this

   14  article by any county or by any city located therein, or by both, at  an

   15  aggregate rate in excess of the highest rate set forth in the applicable

   16  subdivision  of  section  twelve  hundred one of this article or, in the

   17  case of any taxes imposed pursuant to the authority  of  section  twelve

   18  hundred  ten  or twelve hundred eleven of this article (other than taxes

   19  imposed by the county of Nassau, Erie,  Steuben,  Cattaraugus,  Suffolk,

   20  Oneida,  Genesee,  Greene, Franklin, Herkimer, Tioga, Orleans, Allegany,

   21  Ulster, Albany, Rensselaer, Tompkins, Wyoming, Columbia, Schuyler, Rock-

   22  land, Chenango, Monroe, Chemung, Seneca,  Sullivan,  Wayne,  Livingston,

   23  Schenectady,  Montgomery,  Delaware,  Clinton,  Niagara,  Yates,  Lewis,

   24  Essex, Dutchess, Schoharie, Putnam, Chautauqua, Orange, Oswego, Ontario,

   25  Jefferson, ST. LAWRENCE or Onondaga and by the county  of  Cortland  and

   26  the  city  of Cortland and by the county of Broome and the city of Bing-

   27  hamton and by the county of Cayuga and the city of  Auburn  and  by  the

   28  county  of  Otsego  and the city of Oneonta and by the county of Madison

   29  and the city of Oneida and by the county  of  Fulton  and  the  city  of

   30  Gloversville  or  the  city  of  Johnstown as provided in section twelve

   31  hundred ten of this article) at a  rate  in  excess  of  three  percent,

   32  except that, in the city of Yonkers, in the city of Mount Vernon, in the

   33  city  of  New Rochelle, in the city of Fulton and in the city of Oswego,

   34  the rate may not be in excess of four percent and in the city  of  White

   35  Plains, the rate may not be in excess of four percent and except that in

   36  the city of Poughkeepsie in the county of Dutchess, if such county with-

   37  draws from the metropolitan commuter transportation district pursuant to

   38  section  twelve hundred seventy-nine-b of the public authorities law and

   39  if the revenues from a three-eighths percent rate of such tax imposed by

   40  such county, pursuant to the authority of section twelve hundred ten  of

   41  this  article,  are required by local laws, ordinances or resolutions to

   42  be set aside for mass transportation purposes, the rate may  not  be  in

   43  excess of three and three-eighths percent.

   44    S  4.  Section 1224 of the tax law is amended by adding a new subdivi-

   45  sion (ii) to read as follows:

   46    (II) THE COUNTY OF ST. LAWRENCE SHALL HAVE THE SOLE  RIGHT  TO  IMPOSE

   47  THE  ADDITIONAL  ONE PERCENT RATE OF TAX WHICH SUCH COUNTY IS AUTHORIZED

   48  TO IMPOSE PURSUANT TO THE AUTHORITY OF SECTION  TWELVE  HUNDRED  TEN  OF

   49  THIS  ARTICLE.  SUCH  ADDITIONAL RATE OF TAX SHALL BE IN ADDITION TO ANY

   50  OTHER TAX WHICH SUCH COUNTY MAY IMPOSE OR MAY BE  IMPOSING  PURSUANT  TO

   51  THIS  ARTICLE OR ANY OTHER LAW AND SUCH ADDITIONAL RATE OF TAX SHALL NOT

   52  BE SUBJECT TO PREEMPTION. THE MAXIMUM THREE PERCENT RATE REFERRED TO  IN

   53  THIS SECTION SHALL BE CALCULATED WITHOUT REFERENCE TO THE ADDITIONAL ONE

   54  PERCENT  RATE  OF TAX WHICH THE COUNTY OF ST. LAWRENCE IS AUTHORIZED AND

   55  EMPOWERED TO ADOPT PURSUANT TO SECTION TWELVE HUNDRED TEN OF THIS  ARTI-

   56  CLE.

       A. 4761                             3

    1    S  5.  Notwithstanding  any other provision of law to the contrary, if

    2  the county of St. Lawrence enacts or amends a local  law,  ordinance  or

    3  resolution  to impose, effective on December 1, 2013, the additional one

    4  percent additional rate of sales and compensating use  taxes  authorized

    5  by  this  act, such local law, ordinance or resolution shall take effect

    6  in accordance with the provisions of subdivision (d) of section 1210  of

    7  the  tax law, except that the minimum notice requirements to the commis-

    8  sioner of taxation and finance shall be deemed  complied  with  if  such

    9  county  mails  by certified or registered mail, a certified copy of such

   10  local law, ordinance or resolution to such commissioner at  his  or  her

   11  office in Albany on or before November 1, 2013.

   12    S 6. This act shall take effect immediately.