The first item deals with a proposed new tax on internet sales. Here's the resolution:
Offered by: Ways & Means Committee
WHEREAS, the United States Supreme Court
recently ruled in favor of all states to collect sales tax on internet
purchases made by consumers in their state under South Dakota v. Wayfair, and
WHEREAS, the South Dakota v. Wayfair decision declared that their prior ruling
under “Quill creates rather than
resolves market distortions,” and
WHEREAS, the Decision further declares,
“In effect, it is a judicially created tax shelter for businesses that limit
their physical presence in a state but sell their goods and services to the
state’s consumers…,” and
WHEREAS, the decision also states, “By
giving some online retailers an arbitrary advantage over their competitors who
collect sales taxes, Quill’s physical
presence rule has limited States’ ability to seek long-term prosperity and has
prevented market participants from competing on a level playing field,” and
WHEREAS, the Court’s ruling reiterates
many of the same reasons counties and the Governor put forth relating to the
need for New York to update its sales tax collection system, and
WHEREAS, the Supreme Court ruling in South Dakota v. Wayfair provides a clear
blueprint on how states can proceed in changing their state laws to comport
with the decision while maintaining the rights of all market participants, and
WHEREAS, as of December 2018, 31 states
and the District of Columbia had enacted laws or regulations requiring
out-of-state retailers to collect and remit sales taxes on their transactions
within their state, with most using the guidance laid out in the Supreme Court
Decision, now, therefore, be it
RESOLVED:
1. That
the Allegany County Board of Legislators calls on the Governor and State
Legislature to update the state’s sales tax laws to ensure that sales tax
lawfully owed is collected on internet purchases in a way that conforms to the
principles laid out in South Dakota v.
Wayfair.
2. That
the Clerk of this Board is directed to send a certified copy of this resolution
to Governor Andrew M. Cuomo, Assemblyman Joseph M. Giglio, State Senate
Majority Leader Andrea Stewart-Cousins, State Assembly Speaker Carl E. Heastie,
the New York State Association of Counties, and the InterCounty Association of
WNY.
The second resolution targets gun raffles. This is the resolution to be voted on:
RESOLUTION OPPOSING ASSEMBLY BILL A01413 THAT WOULD AMEND THE GENERAL
MUNICIPAL LAW, IN RELATION TO PROHIBITING FIREARMS AS PRIZES IN ANY GAME OF
CHANCE
Offered by: Ways &
Means Committee
WHEREAS, Section 9 of Article 1 of the State Constitution has vested the
cities, towns, and villages of the State of New York with the power to enact
local laws authorizing the conduct of games of chance within their municipal
borders, and
WHEREAS, the State
Constitution has reserved to the State of New York the power to supervise and
control such games of chance and the State Legislature has enacted Article 9-a
of the General Municipal Law to do so declaring that “the raising of funds for
the promotion of bona fide charitable, educational, scientific, health,
religious, and patriotic causes and undertakings, where the beneficiaries are
undetermined, is in the public interest,” and
WHEREAS, the purpose
of Article 9-a of the General Municipal Law is to provide rigid regulations to
prevent commercialized gambling, prevent participation by criminal and other
undesirable elements, and prevent the diversion of funds from the organizations
that may conduct such games of chance, and
WHEREAS, Article 9-a
of the General Municipal Law regulates and prescribes restrictions upon games
of chance but does not limit municipalities from imposing additional
restrictions upon the conduct of such games, and
WHEREAS, Section 922
of Title 18 of the United States Code and Part 478 of Title 27 of the Code of
Federal Regulations regulate the sale of firearms and include prohibitions
against the sale of firearms to individuals less than eighteen years of age as
well as to individuals who do not pass a Federal Bureau of Investigation (FBI)
National Instant Criminal Background Check System (NICS) check, and
WHEREAS, said
Federal laws allow organizations to award firearms as prizes in games of chance
by working with licensed firearms dealers to perform age and NICS checks on a
prize winner prior to the award of the firearm, and
WHEREAS, any
organization conducting a game of chance must comply with their municipality’s
controlling local law as well as the applicable State and Federal laws, and
WHEREAS, Assembly
Bill A01413 was introduced with the justification that
firearms should be prohibited as prizes in games of chance as firearms may be
raffled off to individuals regardless of their age and that awarding of
firearms as a prize is related to the public health and safety problems
associated with firearm related violence, and
WHEREAS, the public
health and safety justification for Assembly Bill A01413 exceeds the stated
purpose of Article 9-a of the General Municipal Law, and
WHEREAS, Assembly
Bill A01413 falsely implies that firearms are given away in an unregulated
manner as prizes in games of chance, and
WHEREAS, the
constitutional power to authorize the conduct of games of chance specifically
belongs to the cities, towns, and villages of the State of New York and said
municipalities currently have it within their authority to impose the
prohibition of firearms as prizes in said games of chance, and
WHEREAS, the cities, towns, and villages
of the State of New York are better positioned to understand the conduct of
their citizens engaging in games of chance as well as the fundraising needs of
the community organizations that rely on, and are authorized by local law to
conduct, games of chance, and
WHEREAS, Assembly Bill A01413 exceeds
the statutory purpose of the General Municipal Law, falsely implies that
localities cannot regulate games of chance to comply with strict Federal
firearm laws, and impedes on a localities constitutional authority to authorize
the conduct of games of chance, now, therefore, be it
RESOLVED:
1. That the Allegany County Board of
Legislators hereby calls on the State lawmakers to oppose an amendment to the
General Municipal Law to prohibit firearms as prizes in any game of chance by
opposing the enactment of Assembly Bill A01413 into law.
2. That the Clerk of this Board is
directed to send a certified copy of this resolution to Governor Andrew M.
Cuomo, Assemblyman Joseph M. Giglio, State Senate Majority Leader Andrea
Stewart-Cousins, State Assembly Speaker Carl E. Heastie, the New York State Association
of Counties, and the InterCounty Association of WNY.
The meeting begins at 2 p.m. Monday and is held in the county office building in Belmont.
