NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A7740
SPONSOR: Lemondes TITLE OF BILL:
An act to amend the tax law, in relation to extending the authorization
of the county of Cayuga to impose an additional one percent of sales and
compensating use taxes
PURPOSE OR GENERAL IDEA OF BILL:
To authorize the County of Cayuga to impose a one percent sales tax
SUMMARY OF PROVISIONS:
Section 1 authorizes Cayuga County to impose a one percent sales tax
through November 30, 2027. Section 2 is the effective date.
DIFFERENCE BETWEEN ORIGINAL AND AMENDED VERSION (IF APPLICABLE):
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JUSTIFICATION:
This bill is being introduced at the request of the County of Cayuga, in
order to extend the current sales tax, which is set to expire November
30, 2027. Without the extension, Cayuga County estimates its real estate
taxes would face further burden and increase.
PRIOR LEGISLATIVE HISTORY:
This is a new bill.
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None to the state.
EFFECTIVE DATE:
This bill would take effect Immediately.
STATE OF NEW YORK
________________________________________________________________________
7740
2025-2026 Regular Sessions
IN ASSEMBLY
April 8, 2025
___________
Introduced by M. of A. LEMONDES -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to extending the authorization
of the county of Cayuga 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 9 of subparagraph (i) of the opening paragraph of
2 section 1210 of the tax law, as amended by chapter 269 of the laws of
3 2023, is amended to read as follows:
4 (9) the county of Cayuga is hereby further authorized and empowered to
5 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, nineteen hundred ninety-two and ending Novem-
9 ber thirtieth, 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.
LBD10411-01-5
