NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A5872A
SPONSOR: Brabenec TITLE OF BILL:
An act to amend the tax law, in relation to authorizing the county of
Rockland to impose an additional rate of sales and compensating use
taxes
PURPOSE:
Relates to extending the authorization for Rockland County to impose
additional rates of sales and compensating use taxes.
SUMMARY OF PROVISIONS:
Section 1: Clause 23 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by section 1 of item MM of
subpart C of part XXX of chapter 58 of the laws of 2020, is amended.
Section 2: Section 1262-1 of the tax law, as amended by section 2 of
item MM 18 of subpart C of part XXX of chapter 58 of the laws of 2020,
is amended.
Section 3: Provides for an immediate effective date.
JUSTIFICATION:
The Rockland County Legislature has requested legislation be introduced
in the State Legislature to grant Rockland County the ability to extend
the additional rate of sales and compensating use taxes through November
30, 2025.
LEGISLATIVE HISTORY:
New Bill
FISCAL IMPLICATIONS:
None to the state
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
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5872--A
2023-2024 Regular Sessions
IN ASSEMBLY
March 23, 2023
___________
Introduced by M. of A. BRABENEC -- read once and referred to the Commit-
tee on Ways and Means -- committee discharged, bill amended, ordered
reprinted as amended and recommitted to said committee
AN ACT to amend the tax law, in relation to authorizing the county of
Rockland to impose an additional rate 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 23 of subparagraph (i) of the opening paragraph of
2 section 1210 of the tax law, as amended by section 1 of item MM of
3 subpart C of part XXX of chapter 58 of the laws of 2020, is amended to
4 read as follows:
5 (23) the county of Rockland is hereby further authorized and empowered
6 to adopt and amend local laws, ordinances or resolutions imposing such
7 taxes at a rate which is: (i) five-eighths of one percent additional to
8 the three percent rate authorized above in this paragraph for such coun-
9 ty for the period beginning March first, two thousand two, and ending
10 November thirtieth, two thousand [twenty-three] twenty-five; and also
11 (ii) at a rate which is three-eighths of one percent additional to the
12 three percent rate authorized above in this paragraph, and which is also
13 additional to the five-eighths of one percent rate also authorized above
14 in this clause for such county, for the period beginning March first,
15 two thousand seven and ending November thirtieth, two thousand [twenty-
16 three] twenty-five;
17 § 2. Section 1262-l of the tax law, as amended by section 2 of item MM
18 of subpart C of part XXX of chapter 58 of the laws of 2020, is amended
19 to read as follows:
20 § 1262-1. Allocation and distribution of net collections from the
21 additional rate of sales and compensating use tax in Rockland county. 1.
22 Notwithstanding any provision of law to the contrary, if the county of
23 Rockland imposes the additional five-eighths of one percent rate of tax
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD09995-02-3
A. 5872--A 2
1 authorized by section twelve hundred ten of this article during the
2 period beginning March first, two thousand two, and ending November
3 thirtieth, two thousand [twenty-three] twenty-five, such county shall
4 allocate and distribute twenty percent of the net collections from such
5 additional rate to the towns and villages in the county in accordance
6 with subdivision (c) of section twelve hundred sixty-two of this part on
7 the basis of the ratio which the population of each such town or village
8 bears to such county's total population; and
9 2. Notwithstanding any provision of law to the contrary, if the county
10 of Rockland imposes the additional three-eighths of one percent rate of
11 tax authorized by section twelve hundred ten of this article during the
12 period beginning March first, two thousand seven, and ending November
13 thirtieth, two thousand [twenty-three] twenty-five, such county shall
14 allocate and distribute sixteen and two-thirds percent of the net
15 collections from such additional rate to the general funds of towns and
16 villages within the county of Rockland with existing town and village
17 police departments from March first, two thousand seven through December
18 thirty-first, two thousand seven and thirty-three and one-third percent
19 of the net collections from such additional rate from January first, two
20 thousand eight through November thirtieth, two thousand [twenty-three]
21 twenty-five. The monies allocated and distributed pursuant to this
22 subdivision shall be allocated and distributed to towns and villages
23 with police departments on the basis of the number of full-time equiv-
24 alent police officers employed by each police department and shall not
25 be used for salaries heretofore or hereafter negotiated.
26 § 3. This act shall take effect immediately.
