Referred to:  The Ways and Means Committee (Chairman Gavaris and Legislators Cahill, Fabiano, Ronk, and Walter)

Legislators Kevin A. Roberts and Kenneth J. Ronk, Jr., and Legislators Cahill, Corcoran, Fabiano, Hansut, Litts, and Lopez offer the following:

WHEREAS, Resolution No. 286 of 1969 imposes taxes on sales and uses of tangible personal property, and on various charges and services as set forth therein; and

WHEREAS, said Resolution No. 286 of 1969 has been amended on various occasions, including by Resolution No. 164 adopted July 8, 1971, Resolution No. 18 adopted February 8, 1973, Resolution No. 211 adopted June 10, 1976, Resolution No. 445 adopted December 14, 1976, Resolution No. 183 adopted August 12, 1993, Resolution No. 211 adopted August 10, 1995, Resolution No. 240 adopted August 14, 1997, Resolution No. 245 adopted August 12, 1999, Resolution No. 260 adopted August 22, 2001, Resolution No. 218 adopted July 30, 2003, Resolution No. 246 adopted August 31, 2005, Resolution No. 272 adopted July 31, 2007, Resolution No. 247 adopted August 12, 2009, Resolution No. 177 adopted August 16, 2011, Resolution No. 9 adopted January 23, 2014, Resolution No. 397 adopted November 18, 2014, Resolution No. 321 adopted August 18, 2015, Resolution No. 338 adopted August 15, 2017, Resolution No. 278 adopted August 18, 2020, and Resolution No. 169 adopted April 19, 2022; and

WHEREAS, the County has the authority to continue election of a cents per gallon rate of sales and compensating use taxes on motor fuel and diesel motor fuel, in lieu of the percentage rate of such taxes, pursuant to the authority of Article 29 of the Tax Law of the State of New York; and now, therefore be it  

WHEREAS, pursuant to Resolution No. 169 adopted April 19, 2022 the Ulster County Legislature amended Resolution No. 286 of 1969 as amended to be further amended to read as follows:

Section 4-B. Cents per gallon rate of sales and compensating use taxes on motor fuel and diesel motor fuel.

Notwithstanding any provision of this enactment to the contrary, in lieu of the percentage rate of sales and compensating use taxes imposed on receipts from the retail sale of and consideration given or contracted to be given for, or for the use of, motor fuel and diesel motor fuel, such taxes shall be imposed at a rate of cents per gallon of such motor fuel or diesel motor fuel, in the manner prescribed by subdivision (m) of section 1111 of the New York Tax Law, provided that, for the purposes of calculating the cents per gallon rate of tax, such receipts or consideration shall be limited to TWO ($2.00) dollars per gallon of either such fuel. Provided that, if the average price of such fuels changes as described in such subdivision (m) of section 1111 of the Tax Law, the Commissioner of Taxation and Finance shall adjust the cents per gallon tax rate on such fuels in the manner prescribed in such subdivision (m) of section 1111 of the Tax Law; and, be it further

            WHEREAS, this provision is set to expire on December 1, 2022; and, be it further

            WHEREAS, the Ulster County Legislature wishes to continue this provision and remove the expiration date; now, therefore be it

RESOLVED, by the Ulster County Legislature, that Resolution No. 286 of 1969 as amended maintain the language adopted pursuant to Resolution No. 169 adopted April 19, 2022 as follows:  

SECTION 1. Resolution No. 286, of 1969, as amended, shall maintain Section 4-B

Section 4-B. Cents per gallon rate of sales and compensating use taxes on motor fuel and diesel motor fuel.

Notwithstanding any provision of this enactment to the contrary, in lieu of the percentage rate of sales and compensating use taxes imposed on receipts from the retail sale of and consideration given or contracted to be given for, or for the use of, motor fuel and diesel motor fuel, such taxes shall be imposed at a rate of cents per gallon of such motor fuel or diesel motor fuel, in the manner prescribed by subdivision (m) of section 1111 of the New York Tax Law, provided that, for the purposes of calculating the cents per gallon rate of tax, such receipts or consideration shall be limited to TWO ($2.00) dollars per gallon of either such fuel. Provided that, if the average price of such

fuels changes as described in such subdivision (m) of section 1111 of the Tax Law, the Commissioner of Taxation and Finance shall adjust the cents per gallon tax rate on such fuels in the manner prescribed in such subdivision (m) of section 1111 of the Tax Law.

SECTION 2. Effective date.

This resolution shall take effect on December 1, 2022.

and, be it further

RESOLVED, that the Clerk of the Ulster County Legislature be and hereby is directed to transmit by certified mail, return receipt requested, a certified copy of this resolution as adopted bearing the Clerk’s raised seal to:

Deborah Liebman, Esq.

Deputy Counsel New York State Department of Taxation and Finance

Building 9, Room 228

W.A. Harriman State Campus Albany, New York 12227

RESOLVED, that the Clerk of the Ulster County Legislature be, and hereby is, directed to file certified copies of the enactment with the Secretary of State, the State Comptroller and the Ulster County Clerk, within five days of enactment, pursuant to section 1210(e) of the Tax Law,

and move its adoption.

ADOPTED BY THE FOLLOWING VOTE:

AYES:                        NOES:    

Passed Committee: Ways and Means on ________________.

FINANCIAL IMPACT:

APROXIMATELY $9,000,000.00 – ANTICIPATED DECREASE COUNTY SALES TAX REVENUE