NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A7447
SPONSOR: Smullen TITLE OF BILL:
An act to amend the tax law, in relation to extending authorization for
the county of Fulton to impose an additional one percent of sales and
compensating use taxes
PURPOSE OR GENERAL IDEA OF BILL:
Extends authorization for the county.of Fulton to impose an additional
one percent of sates and compensating use taxes
SUMMARY OF PROVISIONS:
Section 1. Clause 39 of subparagraph (I) of the opening paragraph of
section 1210 of the tax law, as amended- by chapter 267 of the laws of
2023, is amended to read as follows:
(39) the county of Fulton is hereby further authorized and empowered to
adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate that is one percent additional to the three percent rate
authorized above in this paragraph for such county for the period begin-
ning September first, two thousand five, and ending November thirtieth,
two thousand twenty-seven.
Section 2. Contains the effective date.
JUSTIFICATION:
The Fulton County Board of Supervisors passed a resolution requesting
that the New York State Legislature introduce and pass a bill to author-
ize the county to impose an additional one percent local sales tax for
the period beginning December 1, 2025 and ending November 30, 2027.
PRIOR LEGISLATIVE HISTORY:
New bill.
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
7447
2025-2026 Regular Sessions
IN ASSEMBLY
March 28, 2025
___________
Introduced by M. of A. SMULLEN -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to extending authorization for
the county of Fulton to impose an additional one percent of sales and
compensating use taxes
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Clause 39 of subparagraph (i) of the opening paragraph of
2 section 1210 of the tax law, as amended by chapter 267 of the laws of
3 2023, is amended to read as follows:
4 (39) the county of Fulton is hereby further authorized and empowered
5 to adopt and amend local laws, ordinances or resolutions imposing such
6 taxes at a rate which is one percent additional to the three percent
7 rate authorized above in this paragraph for such county for the period
8 beginning September first, two thousand five, and ending November thir-
9 tieth, two thousand [twenty-five] twenty-seven;
10 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD10775-01-5
