Supervisor ARGOTSINGER offered the following Resolution and moved its adoption:
RESOLUTION EXTENDING TAXES ON SALES AND USES OF TANGIBLE PERSONAL PROPERTY AND CERTAIN SERVICES, ON OCCUPANCY OF HOTEL ROOMS AND ON AMUSEMENT CHARGES PURSUANT TO ARTICLE 29 OF THE TAX LAW OF THE STATE OF NEW YORK
Be it enacted by the Board of Supervisors of the County of Fulton, as follows:
SECTION 1. Section 4-A of Resolution No. 278 of 1967, adopted by the Board of Supervisors of the County of Fulton on December 11, 1967, imposing sales and compensating use taxes, as amended, is amended to read as follows:
SECTION 4-A. Imposition of additional rate of sales and compensating use taxes. Pursuant to the authority of section 1210 of the Tax Law, in addition to the sales and compensating use taxes imposed by sections 2 and 4 of this resolution, there is hereby imposed and there shall be paid an additional one percent rate of such sales and compensating use taxes, for the period beginning December 1, 2005, and ending November 30, 2023. Such additional taxes shall be identical to the taxes imposed by such sections 2 and 4 and shall be administered and collected in the same manner as such taxes. All of the provisions of this resolution relating or applicable to the administration and collection of the taxes imposed by such sections 2 and 4 shall apply to the additional taxes imposed by this section, including the applicable transitional provisions, limitations, special provisions, exemptions, exclusions, refunds and credits as are set forth in this resolution, with the same force and effect as if those provisions had been incorporated in full into this section and had expressly referred to the additional taxes imposed by this section.
SECTION 2. Paragraph (b) of subdivision (1) of section 11 of Resolution No. 278 of 1967, adopted by the Board of Supervisors of the County of Fulton on December 11, 1967, imposing sales and compensating use taxes, as amended, is amended to read as follows:
(b) With respect to the additional one percent rate of taxes imposed for the period beginning December 1, 2005, and ending November 30, 2023, in respect to the use of property used by the purchaser in this county prior to December 1, 2005
SECTION 3. This enactment shall take effect December 1, 2020.
and, be it further
RESOLVED, That certified copies of this Resolution be forwarded to the County Treasurer, Fulton County Code Book, NYS Department of Taxation and Finance, NYS Comptroller, Budget Director/County Auditor, Administrative Officer/Clerk of the Board, and to each and every other person, institution or agency who will further the purport of this Resolution.
Seconded by Supervisor LAURIA and adopted by the following vote:
Total: Ayes: 17 Nays: 0 Absent: 3 (Supervisors Handy, Horton and Kinowski)