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A07935 Summary:
| BILL NO | A07935 |
| SAME AS | No Same As |
| SPONSOR | Heastie |
| COSPNSR | Morelle, Nolan, Gottfried, Otis, McDonald |
| MLTSPNSR | |
| Amd Various Laws, generally | |
| Enacts legislation to extend certain provisions of the tax law and other laws relating thereto; relates to extending for two years the authorization of additional sales and use tax for the county of Albany from November 30, 2017 until November 30, 2019 (Subpart A); relates to extending the expiration of the provisions authorizing the county of Allegany to impose an additional one and one-half percent sales and compensating use taxes (Subpart B); relates to extending the authorization of the county of Broome to impose an additional one percent of sales and compensating use taxes (Subpart C); relates to extending the expiration of provisions authorizing the county of Cattaraugus to impose an additional one percent of sales and compensating use tax (Subpart D); relates to extending the authorization of the county of Cayuga to impose an additional one percent of sales and compensating use taxes (Subpart E); authorizes Chautaugua county to impose and additional one percent rate of sales and compensating use taxes (Subpart F); relates to extending the authorization of the county of Chemung to impose an additional one percent of sales and compensating use taxes (Subpart G); relates to extending the authority of Chenango county to impose additional taxes (Subpart H); extends Clinton county's authorization to impose an additional 1% rate of sales and compensating use tax through November 30, 2019 (Subpart I); relates to extending the sales and compensating use tax in Columbia county (Subpart J); extends the authorization for imposition of additional sales tax in the county of Cortland (Subpart K); extends the authorization of the county of Delaware to impose an additional one percent of sales tax and compensating use taxes (Subpart L); relates to sales and compensating use tax in Dutchess county (Subpart M); relates to the imposition of additional rates of sales and compensating use taxes by Erie county (Subpart N); extends the authorization granted to the county of Essex to impose an additional one percent of sales and compensating use taxes (Subpart O); extends the expiration of the authority granted to the county of Franklin to impose an additional one percent of sales and compensating use taxes (Subpart P); relates to the imposition of additional sales and compensating use tax in Fulton county (Subpart Q); extends the expiration of the authorization of a one percent increase in Genesee county an additional two years (Subpart R); extends the expiration of the authorization for a one percent increase in compensating use tax in Greene county for an additional two years (Subpart S); extends the expiration of the authorization for a one percent increase in compensating use tax in Hamilton county for an additional two years (Subpart T); extends the expiration of the authorization for a certain increases in compensating use tax in Herkimer county for an additional two years (Subpart U); relates to extending the authority of the county of Jefferson to impose additional sales tax (Subpart V); relates to authorizing the county of Lewis to impose an additional one percent of sales and compensating use taxes (Subpart W); relates to authorizing the county of Livingston to impose an additional one percent sales tax (Subpart X); extends to November 30, 2019, the authorization granted to the county of Madison to impose an additional one percent of sales and compensating use taxes (Subpart Y); relates to extending the authority of the county of Monroe to impose an additional one percent of sales and compensating use taxes (Subpart Z); relates to the imposition of sales and compensating use taxes in Montgomery county (Subpart AA); relates to authorizing Nassau county to impose additional rates of sales and compensating use taxes; extends local government assistance (Subpart BB); relates to continuing to authorize Niagara county to impose an additional rate of sales and compensating use taxes (Subpart CC); relates to authorizing Oneida county to impose additional rates of sales and compensating use taxes and provides for allocation and distribution of a portion of net collections from such additional rates (Subpart DD); relates to authorizing Onondaga county to impose additional rates of sales and compensating use taxes (Subpart EE); relates to authorizing Ontario county to impose additional rates of sales and compensating use taxes (Subpart FF); relates to authorizing Orange county to impose additional rates of sales and compensating use taxes (Subpart GG); extends the period during which the county of Orleans is authorized to impose additional rates of sales and compensating use taxes (Subpart HH); relates to authorizing Oswego county to impose additional rates of sales and compensating use taxes (Subpart II); relates to authorizing Otsego county to impose additional rates of sales tax (Subpart JJ); relates to the imposition of sales and compensating use taxes in the county of Putnam (Subpart KK); extends the authorization of the county of Rensselaer to impose an additional one percent of sales and compensating use taxes (Subpart LL); relates to authorizing the county of Rockland to impose an additional rate of sales and compensating use taxes (Subpart MM); relates to extending the authority of St. Lawrence county to impose sales tax (Subpart NN); relates to the imposition of sales and compensating use tax in Schenectady county (Subpart OO); extends the authorization for imposition of additional sales tax in the county of Schoharie (Subpart PP); extends the authorization of the county of Schuyler to impose an additional one percent of sales and compensating use taxes (Subpart QQ); relates to extending the expiration of the authorization to the county of Seneca to impose an additional one percent sales and compensating use tax (Subpart RR); relates to extending the authorization of the county of Steuben to impose an additional one percent of sales and compensating use taxes (Subpart SS); relates to extending the authority of the county of Suffolk to impose an additional one percent of sales and compensating use tax (Subpart TT); relates to extending the authorization to impose certain taxes in the county of Sullivan (Subpart UU); relates to extending the authorization of the county of Tioga to impose an additional one percent of sales and compensating use taxes (Subpart VV); relates to extending the authorization of the county of Tompkins to impose an additional one percent of sales and compensating use taxes (Subpart WW); extends the authority of the county of Ulster to impose an additional 1 percent sales and compensating use tax (Subpart XX); relates to extending the additional one percent sales tax for Wayne county (Subpart YY); relates to extending the expiration of the authorization to the county of Wyoming to impose an additional one percent sales and compensating use tax (Subpart ZZ); relates to extending the authorization of the county of Yates to impose an additional one percent of sales and compensating use taxes (Subpart AAA); relates to extending the authorization of the city of Oswego to impose an additional tax rate of sales and compensating use taxes (Subpart BBB); relates to extending the authorization of the city of Yonkers to impose an additional tax rate of sales and compensating use taxes (Subpart CCC); relates to extending the authorization of the city of New Rochelle to impose an additional tax rate of sales and compensating use taxes (Subpart DDD)(Part A); extends the authority of the county of Nassau to impose hotel and motel taxes (Subpart A); extends the expiration of the hotel and motel tax in the county of Chautauqua (Subpart B); extends, until December 1, 2019, the expiration of the authority granted to the county of Suffolk to impose hotel and motel taxes (Subpart C)(Part B); extends the authorization of the county of Schoharie to impose a county recording tax on obligation secured by a mortgage on real property until 2019 (Subpart A); relates to authorizing the county of Hamilton to impose a county recording tax on obligations secured by mortgages on real property (Subpart B); relates to the mortgage recording tax in the county of Fulton, to extend the effectiveness of such chapter (Subpart C); extends the expiration of the mortgage recording tax imposed by the city of Yonkers (Subpart D); extends provisions authorizing the county of Cortland to impose an additional mortgage recording tax until November 30, 2019 (Subpart E); extends the period during which the county of Genesee is authorized to impose a county recording tax on certain mortgage obligations until November 1, 2019 (Subpart F); relates to the mortgage recording tax in the county of Yates; extends such provisions until 2019 (Subpart G); and relates to the mortgage recording tax in the county of Steuben; extends the effectiveness thereof (Subpart H) (Part C); extends the effectiveness of the imposition of an additional real estate transfer tax within the county of Columbia (Part D); extends the expiration of various sales and property tax exemptions related to construction and housing (Part E); extends the imposition of certain taxes in the city of New York (Part F); and relates to the reorganization of the New York city school construction authority, board of education and community boards and to the New York city board of education, chancellor, community councils, and community superintendents, in relation to the effectiveness thereof (Part G). | |
A07935 Actions:
| BILL NO | A07935 | |||||||||||||||||||||||||||||||||||||||||||||||||
| 05/19/2017 | referred to ways and means | |||||||||||||||||||||||||||||||||||||||||||||||||
| 05/22/2017 | reported referred to rules | |||||||||||||||||||||||||||||||||||||||||||||||||
| 05/22/2017 | reported | |||||||||||||||||||||||||||||||||||||||||||||||||
| 05/22/2017 | rules report cal.70 | |||||||||||||||||||||||||||||||||||||||||||||||||
| 05/22/2017 | ordered to third reading rules cal.70 | |||||||||||||||||||||||||||||||||||||||||||||||||
| 05/22/2017 | passed assembly | |||||||||||||||||||||||||||||||||||||||||||||||||
| 05/22/2017 | delivered to senate | |||||||||||||||||||||||||||||||||||||||||||||||||
| 05/22/2017 | REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS | |||||||||||||||||||||||||||||||||||||||||||||||||
| 01/03/2018 | DIED IN SENATE | |||||||||||||||||||||||||||||||||||||||||||||||||
| 01/03/2018 | RETURNED TO ASSEMBLY | |||||||||||||||||||||||||||||||||||||||||||||||||
| 01/03/2018 | ordered to third reading cal.562 | |||||||||||||||||||||||||||||||||||||||||||||||||
| 03/21/2018 | recommitted to ways and means | |||||||||||||||||||||||||||||||||||||||||||||||||
| 03/21/2018 | enacting clause stricken | |||||||||||||||||||||||||||||||||||||||||||||||||
A07935 Committee Votes:
| Heastie | Aye | Kolb | Aye | ||||||
| Gottfried | Aye | Oaks | Aye | ||||||
| Lentol | Aye | Butler | Aye | ||||||
| Farrell | Aye | Crouch | Aye | ||||||
| Gantt | Aye | Finch | Excused | ||||||
| Nolan | Aye | Barclay | Aye | ||||||
| Weinstein | Aye | Raia | Aye | ||||||
| Hooper | Aye | Hawley | Aye | ||||||
| Ortiz | Excused | ||||||||
| Pretlow | Aye | ||||||||
| Cook | Aye | ||||||||
| Glick | Aye | ||||||||
| Morelle | Aye | ||||||||
| Aubry | Aye | ||||||||
| Englebright | Aye | ||||||||
| Dinowitz | Aye | ||||||||
| Colton | Aye | ||||||||
| Magnarelli | Aye | ||||||||
| Perry | Aye | ||||||||
| Galef | Aye | ||||||||
| Paulin | Aye | ||||||||
| Titus | Excused | ||||||||
| Peoples-Stokes | Aye | ||||||||
| Farrell | Aye | Oaks | Aye | ||||||
| Lentol | Aye | Crouch | Aye | ||||||
| Schimminger | Aye | Barclay | Aye | ||||||
| Gantt | Aye | Fitzpatrick | Aye | ||||||
| Weinstein | Aye | Hawley | Nay | ||||||
| Glick | Aye | Malliotakis | Nay | ||||||
| Nolan | Aye | Walter | Nay | ||||||
| Pretlow | Aye | Montesano | Nay | ||||||
| Perry | Aye | Curran | Nay | ||||||
| Colton | Aye | Ra | Nay | ||||||
| Cook | Aye | ||||||||
| Cahill | Aye | ||||||||
| Aubry | Aye | ||||||||
| Hooper | Aye | ||||||||
| Thiele | Aye | ||||||||
| Cusick | Aye | ||||||||
| Ortiz | Excused | ||||||||
| Benedetto | Aye | ||||||||
| Moya | Aye | ||||||||
| Weprin | Aye | ||||||||
| Rodriguez | Aye | ||||||||
| Ramos | Aye | ||||||||
| Braunstein | Aye | ||||||||
| McDonald | Aye | ||||||||
| Rozic | Aye | ||||||||
Go to top
A07935 Floor Votes:
Yes
Abbate
Yes
Crouch
No
Goodell
Yes
Lifton
Yes
O'Donnell
No
Simanowitz
Yes
Abinanti
No
Curran
Yes
Gottfried
Yes
Lopez
Yes
Ortiz
Yes
Simon
No
Arroyo
Yes
Cusick
No
Graf
Yes
Lupardo
Yes
Otis
Yes
Simotas
Yes
Aubry
Yes
Cymbrowitz
Yes
Gunther
No
Lupinacci
Yes
Palmesano
No
Skartados
Yes
Barclay
Yes
Davila
Yes
Harris
Yes
Magee
No
Palumbo
No
Skoufis
Yes
Barnwell
Yes
De La Rosa
Yes
Hawley
Yes
Magnarelli
Yes
Paulin
ER
Solages
No
Barrett
Yes
DenDekker
ER
Hevesi
No
Malliotakis
Yes
Peoples-Stokes
Yes
Stec
No
Barron
ER
Dickens
Yes
Hikind
Yes
Mayer
Yes
Perry
Yes
Steck
Yes
Benedetto
Yes
Dilan
Yes
Hooper
Yes
McDonald
Yes
Pheffer Amato
No
Stirpe
Yes
Bichotte
Yes
Dinowitz
Yes
Hunter
Yes
McDonough
Yes
Pichardo
Yes
Thiele
ER
Blake
No
DiPietro
Yes
Hyndman
Yes
McKevitt
Yes
Pretlow
Yes
Titone
Yes
Blankenbush
Yes
D'Urso
Yes
Jaffee
ER
McLaughlin
Yes
Quart
ER
Titus
No
Brabenec
Yes
Englebright
Yes
Jean-Pierre
Yes
Miller B
No
Ra
Yes
Vanel
Yes
Braunstein
Yes
Errigo
Yes
Jenne
No
Miller MG
Yes
Raia
Yes
Walker
No
Brindisi
Yes
Fahy
No
Johns
No
Miller ML
No
Ramos
No
Wallace
Yes
Bronson
Yes
Farrell
Yes
Jones
No
Montesano
Yes
Richardson
No
Walsh
Yes
Buchwald
ER
Finch
Yes
Joyner
Yes
Morelle
Yes
Rivera
Yes
Walter
Yes
Butler
Yes
Fitzpatrick
Yes
Kavanagh
Yes
Morinello
Yes
Rodriguez
Yes
Weinstein
No
Byrne
No
Friend
Yes
Kearns
Yes
Mosley
Yes
Rosenthal
Yes
Weprin
Yes
Cahill
Yes
Galef
Yes
Kim
Yes
Moya
Yes
Rozic
No
Williams
ER
Carroll
Yes
Gantt
No
Kolb
No
Murray
Yes
Ryan
Yes
Woerner
No
Castorina
No
Garbarino
ER
Lalor
Yes
Niou
Yes
Santabarbara
Yes
Wright
No
Colton
Yes
Giglio
Yes
Lavine
Yes
Nolan
Yes
Schimminger
Yes
Zebrowski
Yes
Cook
Yes
Gjonaj
No
Lawrence
Yes
Norris
Yes
Seawright
Yes
Mr. Speaker
Yes
Crespo
Yes
Glick
Yes
Lentol
Yes
Oaks
Yes
Sepulveda
‡ Indicates voting via videoconference
A07935 Text:
Go to topSTATE OF NEW YORK ________________________________________________________________________ 7935 2017-2018 Regular Sessions IN ASSEMBLY May 19, 2017 ___________ Introduced by M. of A. HEASTIE, FARRELL, MORELLE, NOLAN -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to the imposition of sales and compensating use taxes by the county of Albany (Subpart A); to amend the tax law, in relation to extending the expiration of the provisions authorizing the county of Allegany to impose an additional one and one-half percent sales and compensating use taxes (Subpart B); to amend the tax law, in relation to extending the authorization of the county of Broome to impose an additional one percent of sales and compensating use taxes (Subpart C); to amend the tax law, in relation to extending the expiration of provisions authorizing the county of Cattaraugus to impose an additional one percent of sales and compen- sating use tax (Subpart D); to amend the tax law, in relation to extending the authorization of the county of Cayuga to impose an addi- tional one percent of sales and compensating use taxes (Subpart E); to amend the tax law, in relation to authorizing Chautauqua county to impose an additional one percent rate of sales and compensating use taxes (Subpart F); to amend the tax law, in relation to extending the authorization of the county of Chemung to impose an additional one percent of sales and compensating use taxes (Subpart G); to amend the tax law, in relation to extending the authority of Chenango county to impose additional taxes (Subpart H); to amend the tax law, in relation to extending the expiration of the authorization granted to the county of Clinton to impose an additional rate of sales and compensating use tax (Subpart I); to amend the tax law, in relation to sales and compensating use tax in Columbia county (Subpart J); to amend the tax law, in relation to extending the authorization for imposition of additional sales tax in the county of Cortland (Subpart K); to amend the tax law, in relation to extending the authorization of the county of Delaware to impose an additional one percent of sales and compen- sating use taxes (Subpart L); to amend the tax law, in relation to sales and compensating use tax in Dutchess county (Subpart M); to amend the tax law, in relation to the imposition of additional rates of sales and compensating use taxes by Erie county (Subpart N); to EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD11829-03-7A. 7935 2 amend the tax law, in relation to extending the authorization granted to the county of Essex to impose an additional one percent of sales and compensating use taxes (Subpart O); to amend the tax law, in relation to extending the expiration of the authority granted to the county of Franklin to impose an additional one percent of sales and compensating use taxes (Subpart P); to amend the tax law, in relation to the imposition of additional sales and compensating use tax in Fulton county (Subpart Q); to amend the tax law, in relation to extending the expiration of the authorization to the county of Genesee to impose an additional one percent of sales and compensating use taxes (Subpart R); to amend the tax law, in relation to extending the authorization for imposition of additional sales and compensating use taxes in Greene county (Subpart S); to amend the tax law, in relation to extending the authorization of the county of Hamilton to impose an additional one percent of sales and compensating use taxes (Subpart T); to amend the tax law, in relation to extending the period during which the county of Herkimer is authorized to impose additional sales and compensating use taxes (Subpart U); to amend the tax law, in relation to authorizing the county of Jefferson to impose additional sales tax (Subpart V); to amend the tax law, in relation to authoriz- ing the county of Lewis to impose an additional one percent of sales and compensating use taxes (Subpart W); to amend the tax law, in relation to authorizing the county of Livingston to impose an addi- tional one percent sales tax (Subpart X); to amend the tax law, in relation to extending the authorization of the county of Madison to impose an additional rate of sales and compensating use taxes (Subpart Y); to amend the tax law, in relation to the imposition of sales and compensating use taxes by the county of Monroe (Subpart Z); to amend the tax law, in relation to the imposition of sales and compensating use taxes in Montgomery county (Subpart AA); to amend the tax law, in relation to extending the authority of the county of Nassau to impose additional sales and compensating use taxes, and extending local government assistance programs in Nassau county (Subpart BB); to amend the tax law, in relation to continuing to authorize Niagara county to impose an additional rate of sales and compensating use taxes (Subpart CC); to amend the tax law, in relation to authorizing Oneida county to impose additional rates of sales and compensating use taxes and providing for allocation and distribution of a portion of net collections from such additional rates (Subpart DD); to amend the tax law, in relation to extending the authorization of the county of Onon- daga to impose an additional rate of sales and compensating use taxes (Subpart EE); to amend the tax law, in relation to extending the authorization for Ontario county to impose additional rates of sales and compensating use taxes (Subpart FF); to amend the tax law, in relation to extending the authority of the county of Orange to impose an additional rate of sales and compensating use taxes (Subpart GG); to amend the tax law, in relation to extending the period during which the county of Orleans is authorized to impose additional rates of sales and compensating use taxes (Subpart HH); to amend the tax law, in relation to extending authorization for an additional one percent sales and compensating use tax in the county of Oswego (Subpart II); to amend the tax law, in relation to extending the authorization for imposition of additional sales tax in the county of Otsego (Subpart JJ); to amend the tax law, in relation to the imposition of sales and compensating use taxes in the county of Putnam (Subpart KK); to amend the tax law, in relation to extending the authorization of the countyA. 7935 3 of Rensselaer to impose an additional one percent of sales and compen- sating use taxes (Subpart LL); to amend the tax law, in relation to authorizing the county of Rockland to impose an additional rate of sales and compensating use taxes (Subpart MM); to amend the tax law, in relation to extending the authority of St. Lawrence county to impose sales tax (Subpart NN); to amend the tax law, in relation to the imposition of sales and compensating use tax in Schenectady county (Subpart OO); to amend the tax law, in relation to extending the authorization for imposition of additional sales tax in the county of Schoharie (Subpart PP); to amend the tax law, in relation to extending the authorization of the county of Schuyler to impose an additional one percent of sales and compensating use taxes (Subpart QQ); to amend the tax law, in relation to extending the expiration of the authori- zation to the county of Seneca to impose an additional one percent sales and compensating use tax (Subpart RR); to amend the tax law, in relation to extending the authorization of the county of Steuben to impose an additional one percent of sales and compensating use taxes (Subpart SS); to amend the tax law, in relation to extending the authority of the county of Suffolk to impose an additional one percent of sales and compensating use tax (Subpart TT); to amend the tax law, in relation to extending authorization to impose certain taxes in the county of Sullivan (Subpart UU); to amend the tax law, in relation to extending the authorization of the county of Tioga to impose an addi- tional one percent of sales and compensating use taxes (Subpart VV); to amend the tax law, in relation to extending the authorization of the county of Tompkins to impose an additional one percent of sales and compensating use taxes (Subpart WW); to amend the tax law and chapter 200 of the laws of 2002 amending the tax law relating to certain tax rates imposed by the county of Ulster, in relation to extending the authority of the county of Ulster to impose an addi- tional 1 percent sales and compensating use tax (Subpart XX); to amend the tax law, in relation to extending the additional one percent sales tax for Wayne county (Subpart YY); to amend the tax law, in relation to extending the expiration of the authorization to the county of Wyoming to impose an additional one percent sales and compensating use tax (Subpart ZZ); to amend the tax law, in relation to extending the authorization of the county of Yates to impose an additional one percent of sales and compensating use taxes (Subpart AAA); to amend the tax law, in relation to extending the authorization of the city of Oswego to impose an additional tax rate of sales and compensation use taxes (Subpart BBB); to amend the tax law, in relation to authorizing the city of Yonkers to impose additional sales tax; and to amend chap- ter 67 of the laws of 2015, amending the tax law relating to authoriz- ing the city of Yonkers to impose additional sales tax, in relation to extending provisions relating thereto (Subpart CCC); and and to amend the tax law, in relation to extending the authorization of the city of New Rochelle to impose an additional sales and compensating use tax (Subpart DDD)(Part A); to amend the tax law, in relation to extending the authority of the county of Nassau to impose hotel and motel taxes in Nassau county (Subpart A); to amend chapter 405 of the laws of 2007, amending the tax law relating to increasing hotel/motel taxes in Chautauqua county, in relation to extending the expiration of such provisions (Subpart B); and to amend the tax law, in relation to extending the expiration of the authority granted to the county of Suffolk to impose hotel and motel taxes (Subpart C) (Part B); to amend chapter 333 of the laws of 2006 amending the tax law relating toA. 7935 4 authorizing the county of Schoharie to impose a county recording tax on obligation secured by a mortgage on real property, in relation to extending the effectiveness thereof (Subpart A); to amend chapter 326 of the laws of 2006, amending the tax law relating to authorizing the county of Hamilton to impose a county recording tax on obligations secured by mortgages on real property, in relation to extending the expiration thereof (Subpart B); to amend chapter 489 of the laws of 2004, amending the tax law relating to the mortgage recording tax in the county of Fulton, in relation to the effectiveness of such chapter (Subpart C); to amend the tax law, in relation to extending the expi- ration of the mortgage recording tax imposed by the city of Yonkers (Subpart D); to amend chapter 443 of the laws of 2007 amending the tax law relating to authorizing the county of Cortland to impose an addi- tional mortgage recording tax, in relation to extending the effective- ness of such provisions (Subpart E); to amend chapter 579 of the laws of 2004, amending the tax law relating to authorizing the county of Genesee to impose a county recording tax on certain mortgage obli- gation, in relation to extending the provisions of such chapter (Subpart F); to amend chapter 366 of the laws of 2005 amending the tax law relating to the mortgage recording tax in the county of Yates, in relation to extending the provisions of such chapter (Subpart G); and to amend chapter 365 of the laws of 2005, amending the tax law relat- ing to the mortgage recording tax in the county of Steuben, in relation to extending the provisions of such chapter (Subpart H)(Part C); to amend chapter 556 of the laws of 2007 amending the tax law relating to the imposition of an additional real estate transfer tax within the county of Columbia, in relation to the effectiveness there- of (Part D); to amend the tax law and part C of chapter 2 of the laws of 2005 amending the tax law relating to exemptions from sales and use taxes, in relation to extending certain provisions thereof; to amend the general city law and the administrative code of the city of New York, in relation to extending certain provisions relating to relo- cation and employment assistance credits; to amend the general city law and the administrative code of the city of New York, in relation to extending certain provisions relating to specially eligible prem- ises and special rebates; to amend the administrative code of the city of New York, in relation to extending certain provisions relating to exemptions and deductions from base rent; to amend the real property tax law, in relation to extending certain provisions relating to eligibility periods and requirements; to amend the real property tax law, in relation to extending certain provisions relating to eligibil- ity periods and requirements, benefit periods and applications for abatements; to amend the administrative code of the city of New York, in relation to extending certain provisions relating to a special reduction in determining the taxable base rent; and to amend the real property tax law and the administrative code of the city of New York, in relation to extending certain provisions relating to applications for abatement of tax payments (Part E); to amend the tax law, the administrative code of the city of New York, chapter 877 of the laws of 1975, chapter 884 of the laws of 1975 and chapter 882 of the laws of 1977, relating to the imposition of certain taxes in the city of New York, in relation to postponing the expiration of certain tax rates and taxes in the city of New York (Part F); and to amend chapter 91 of the laws of 2002 amending the education law and other laws relating to the reorganization of the New York city school construction authority, board of education and community boards, inA. 7935 5 relation to the effectiveness thereof; and to amend chapter 345 of the laws of 2009, amending the education law and other laws relating to the New York city board of education, chancellor, community councils, and community superintendents, in relation to the effectiveness there- of (Part G) The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. This act enacts into law legislation providing for the 2 extension of certain provisions. Each component is wholly contained 3 within a Part identified as Parts A through G. The effective date for 4 each particular provision contained within such Part is set forth in the 5 last section of such Part. Any provision in any section contained within 6 a Part, including the effective date of the Part, which makes reference 7 to a section "of this act", when used in connection with that particular 8 component, shall be deemed to mean and refer to the corresponding 9 section of the Part in which it is found. Section three of this act sets 10 forth the general effective date of this act. 11 PART A 12 Section 1. This part enacts into law legislation providing for the 13 imposition of sales and compensating use taxes by certain counties. Each 14 component is wholly contained within a Subpart identified as Subparts A 15 through DDD. The effective date for each particular provision contained 16 within a Subpart is set forth in the last section of such Subpart. Any 17 provision of any section contained within a Subpart, including the 18 effective date of the Subpart, which makes reference to a section "of 19 this act", when used in connection with that particular component, shall 20 be deemed to mean and refer to the corresponding section of the subpart 21 in which it is found. Section three of this part sets forth the general 22 effective date of this part. 23 SUBPART A 24 Section 1. Clause 10 of subparagraph (i) of the opening paragraph of 25 section 1210 of the tax law, as amended by chapter 302 of the laws of 26 2015, is amended to read as follows: 27 (10) the county of Albany is hereby further authorized and empowered 28 to adopt and amend local laws, ordinances or resolutions imposing such 29 taxes at a rate which is one percent additional to the three percent 30 rate authorized above in this paragraph for such county for the period 31 beginning September first, nineteen hundred ninety-two and ending Novem- 32 ber thirtieth, two thousand [seventeen] nineteen; 33 § 2. Notwithstanding any inconsistent provision of law, if the county 34 of Albany imposes the additional one percent rate of sales and compen- 35 sating use taxes authorized by section one of this act for any portion 36 of the period during which the county is so authorized to impose such 37 additional one percent rate of such taxes, then such county of Albany 38 shall allocate and distribute quarterly to the cities and the area in 39 the county outside the cities the same proportion of net collections 40 attributable to such additional one percent rate of such taxes as such 41 county is allocating and distributing the net collections from the coun- 42 ty's three percent rate of such taxes as of the date this act shall haveA. 7935 6 1 become a law, and such portion of net collections attributable to such 2 additional one percent rate of such taxes shall be allocated and 3 distributed to the towns and villages in such county in the same manner 4 as the net collections attributable to such county's three percent rate 5 of such taxes are allocated and distributed to such towns and villages 6 as of the date this act shall have become a law. In the event that any 7 city in the county of Albany exercises its prior right to impose tax 8 pursuant to section 1224 of the tax law, then the county of Albany shall 9 not be required to allocate and distribute net collections in accordance 10 with the previous sentence for any period of time during which any such 11 city tax is in effect. 12 § 3. This act shall take effect immediately. 13 SUBPART B 14 Section 1. Clause 8 of subparagraph (i) of the opening paragraph of 15 section 1210 of the tax law, as amended by chapter 174 of the laws of 16 2015, is amended to read as follows: 17 (8) the county of Allegany is hereby further authorized and empowered 18 to adopt and amend local laws, ordinances or resolutions imposing such 19 taxes at a rate which is: (i) one percent additional to the three 20 percent rate authorized above in this paragraph for such county for the 21 period beginning December first, nineteen hundred eighty-six and ending 22 November thirtieth, two thousand four; and (ii) one and one-half percent 23 additional to the three percent rate authorized above in this paragraph 24 for such county for the period beginning December first, two thousand 25 four and ending November thirtieth, two thousand [seventeen] nineteen; 26 § 2. This act shall take effect immediately. 27 SUBPART C 28 Section 1. Clause 18 of subparagraph (i) of the opening paragraph of 29 section 1210 of the tax law, as amended by chapter 114 of the laws of 30 2015, is amended to read as follows: 31 (18) the county of Broome is hereby further authorized and empowered 32 to adopt and amend local laws, ordinances or resolutions imposing such 33 taxes at a rate which is one percent additional to the three percent 34 rate authorized above in this paragraph for such county for the period 35 beginning March first, nineteen hundred ninety-four, and ending November 36 thirtieth, two thousand [seventeen] nineteen; 37 § 2. This act shall take effect immediately. 38 SUBPART D 39 Section 1. Clause 5 of subparagraph (i) of the opening paragraph of 40 section 1210 of the tax law, as amended by chapter 173 of the laws of 41 2015, is amended to read as follows: 42 (5) the county of Cattaraugus is hereby further authorized and 43 empowered to adopt and amend local laws, ordinances or resolutions 44 imposing such taxes at a rate which is one percent additional to the 45 three percent rate authorized above in this paragraph for such county 46 for the period beginning March first, nineteen hundred eighty-six and 47 ending November thirtieth, two thousand [seventeen] nineteen; 48 § 2. This act shall take effect immediately. 49 SUBPART EA. 7935 7 1 Section 1. Clause 9 of subparagraph (i) of the opening paragraph of 2 section 1210 of the tax law, as amended by chapter 197 of the laws of 3 2015, 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 [seventeen] nineteen; 10 § 2. This act shall take effect immediately. 11 SUBPART F 12 Section 1. Clause 38 of subparagraph (i) of the opening paragraph of 13 section 1210 of the tax law, as amended by chapter 332 of the laws of 14 2015, is amended to read as follows: 15 (38) the county of Chautauqua is hereby further authorized and 16 empowered to adopt and amend local laws, ordinances or resolutions 17 imposing such taxes at a rate that is: (i) one and one-quarter percent 18 additional to the three percent rate authorized above in this paragraph 19 for such county for the period beginning March first, two thousand five 20 and ending August thirty-first, two thousand six; (ii) one percent addi- 21 tional to the three percent rate authorized above in this paragraph for 22 such county for the period beginning September first, two thousand six 23 and ending November thirtieth, two thousand seven; (iii) three-quarters 24 of one percent additional to the three percent rate authorized above in 25 this paragraph for such county for the period beginning December first, 26 two thousand seven and ending November thirtieth, two thousand ten; (iv) 27 one-half of one percent additional to the three percent rate authorized 28 above in this paragraph for such county for the period beginning Decem- 29 ber first, two thousand ten and ending November thirtieth, two thousand 30 fifteen; and (v) one percent additional to the three percent rate 31 authorized above in this clause for such county for the period beginning 32 December first, two thousand fifteen and ending November thirtieth, two 33 thousand [seventeen] nineteen; 34 § 2. Section 1262-o of the tax law, as amended by section 7 of chapter 35 332 of the laws of 2015, is amended to read as follows: 36 § 1262-o. Disposition of net collections from the additional rate of 37 sales and compensating use taxes in the county of Chautauqua. Notwith- 38 standing any contrary provision of law, if the county of Chautauqua 39 imposes the additional one and one-quarter percent rate of sales and 40 compensating use taxes authorized by section twelve hundred ten of this 41 article for all or any portion of the period beginning March first, two 42 thousand five and ending August thirty-first, two thousand six, the 43 additional one percent rate authorized by such section for all or any of 44 the period beginning September first, two thousand six and ending Novem- 45 ber thirtieth, two thousand seven, the additional three-quarters of one 46 percent rate authorized by such section for all or any of the period 47 beginning December first, two thousand seven and ending November thirti- 48 eth, two thousand ten, the county shall allocate one-fifth of the net 49 collections from the additional three-quarters of one percent to the 50 cities, towns and villages in the county on the basis of their respec- 51 tive populations, determined in accordance with the latest decennial 52 federal census or special population census taken pursuant to section 53 twenty of the general municipal law completed and published prior to the 54 end of the quarter for which the allocation is made, and allocate theA. 7935 8 1 remainder of the net collections from the additional three-quarters of 2 one percent as follows: (1) to pay the county's expenses for Medicaid 3 and other expenses required by law; (2) to pay for local road and bridge 4 projects; (3) for the purposes of capital projects and repaying any 5 debts incurred for such capital projects in the county of Chautauqua 6 that are not otherwise paid for by revenue received from the mortgage 7 recording tax; and (4) for deposit into a reserve fund for bonded 8 indebtedness established pursuant to the general municipal law. Notwith- 9 standing any contrary provision of law, if the county of Chautauqua 10 imposes the additional one-half percent rate of sales and compensating 11 use taxes authorized by such section twelve hundred ten for all or any 12 of the period beginning December first, two thousand ten and ending 13 November thirtieth, two thousand fifteen, the county shall allocate 14 three-tenths of the net collections from the additional one-half of one 15 percent to the cities, towns and villages in the county on the basis of 16 their respective populations, determined in accordance with the latest 17 decennial federal census or special population census taken pursuant to 18 section twenty of the general municipal law completed and published 19 prior to the end of the quarter for which the allocation is made, and 20 allocate the remainder of the net collections from the additional one- 21 half of one percent as follows: (1) to pay the county's expenses for 22 Medicaid and other expenses required by law; (2) to pay for local road 23 and bridge projects; (3) for the purposes of capital projects and repay- 24 ing any debts incurred for such capital projects in the county of Chau- 25 tauqua that are not otherwise paid for by revenue received from the 26 mortgage recording tax; and (4) for deposit into a reserve fund for 27 bonded indebtedness established pursuant to the general municipal law. 28 Notwithstanding any contrary provision of law, if the county of Chautau- 29 qua imposes the additional one percent rate of sales and compensating 30 use taxes authorized by such section twelve hundred ten for all or any 31 of the period beginning December first, two thousand fifteen and ending 32 November thirtieth, two thousand [seventeen] nineteen, the county shall 33 allocate three-twentieths of the net collections from the additional one 34 percent to the cities, towns and villages in the county on the basis of 35 their respective populations, determined in accordance with the latest 36 decennial federal census or special population census taken pursuant to 37 section twenty of the general municipal law completed and published 38 prior to the end of the quarter for which the allocation is made, and 39 allocate the remainder of the net collections from the additional one 40 percent as follows: (1) to pay the county's expenses for Medicaid and 41 other expenses required by law; (2) to pay for local road and bridge 42 projects; (3) for the purposes of capital projects and repaying any 43 debts incurred for such capital projects in the county of Chautauqua 44 that are not otherwise paid for by revenue received from the mortgage 45 recording tax; and (4) for deposit into a reserve fund for bonded 46 indebtedness established pursuant to the general municipal law. The net 47 collections from the additional rates imposed pursuant to this section 48 shall be deposited in a special fund to be created by such county sepa- 49 rate and apart from any other funds and accounts of the county to be 50 used for purposes above described. 51 § 3. This act shall take effect immediately. 52 SUBPART GA. 7935 9 1 Section 1. Clause 27 of subparagraph (i) of the opening paragraph of 2 section 1210 of the tax law, as amended by chapter 158 of the laws of 3 2015, is amended to read as follows: 4 (27) the county of Chemung 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 December first, two thousand two, and ending November thirti- 9 eth, two thousand [seventeen] nineteen; 10 § 2. This act shall take effect immediately. 11 SUBPART H 12 Section 1. Clause 24 of subparagraph (i) of the opening paragraph of 13 section 1210 of the tax law, as amended by chapter 110 of the laws of 14 2015, is amended to read as follows: 15 (24) the county of Chenango is hereby further authorized and empowered 16 to adopt and amend local laws, ordinances or resolutions imposing such 17 taxes at a rate which is one percent additional to the three percent 18 rate authorized above in this paragraph for such county for the period 19 beginning September first, two thousand two, and ending November thirti- 20 eth, two thousand [seventeen] nineteen; 21 § 2. This act shall take effect immediately. 22 SUBPART I 23 Section 1. Clause 36 of subparagraph (i) of the opening paragraph of 24 section 1210 of the tax law, as amended by chapter 170 of the laws of 25 2015, is amended to read as follows: 26 (36) the county of Clinton is hereby further authorized and empowered 27 to adopt and amend local laws, ordinances or resolutions imposing such 28 taxes at a rate which is one percent additional to the three percent 29 rate authorized above in this paragraph for such county for the period 30 beginning December first, two thousand seven, and ending November thir- 31 tieth, two thousand [seventeen] nineteen; 32 § 2. Subdivision (cc) of section 1224 of the tax law, as amended by 33 chapter 170 of the laws of 2015, is amended to read as follows: 34 (cc) The county of Clinton shall have the sole right to impose the 35 additional one percent rate of tax which such county is authorized to 36 impose pursuant to the authority of section twelve hundred ten of this 37 article. Such additional rate of tax shall be in addition to any other 38 tax which such county may impose or may be imposing pursuant to this 39 article or any other law and such additional rate of tax shall not be 40 subject to preemption. The maximum three percent rate referred to in 41 this section shall be calculated without reference to the additional one 42 percent rate of tax which the county of Clinton is authorized and 43 empowered to adopt pursuant to section twelve hundred ten of this arti- 44 cle. Net collections from any additional rate of sales and compensating 45 use taxes which the county may impose during the period commencing 46 December first, two thousand eleven, and ending November thirtieth, two 47 thousand [seventeen] nineteen, pursuant to the authority of section 48 twelve hundred ten of this article shall be used by the county solely 49 for county purposes and shall not be subject to any revenue distribution 50 agreement entered into pursuant to the authority of subdivision (c) of 51 section twelve hundred sixty-two of this article. 52 § 3. This act shall take effect immediately.A. 7935 10 1 SUBPART J 2 Section 1. Clause 21 of subparagraph (i) of the opening paragraph of 3 section 1210 of the tax law, as amended by chapter 307 of the laws of 4 2015, is amended to read as follows: 5 (21) the county of Columbia 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 one percent additional to the three percent 8 rate authorized above in this paragraph for such county for the period 9 beginning March first, nineteen hundred ninety-five, and ending November 10 thirtieth, two thousand [seventeen] nineteen; 11 § 2. This act shall take effect immediately. 12 SUBPART K 13 Section 1. Clause 12 of subparagraph (i) of the opening paragraph of 14 section 1210 of the tax law, as amended by chapter 113 of the laws of 15 2015, is amended to read as follows: 16 (12) the county of Cortland is hereby further authorized and empowered 17 to adopt and amend local laws, ordinances, or resolutions imposing such 18 taxes at a rate which is one percent additional to the three percent 19 rate authorized above in this paragraph for such county for the period 20 beginning September first, nineteen hundred ninety-two and ending Novem- 21 ber thirtieth, two thousand [seventeen] nineteen; 22 § 2. This act shall take effect immediately. 23 SUBPART L 24 Section 1. Clause 41 of subparagraph (i) of the opening paragraph of 25 section 1210 of the tax law, as amended by chapter 166 of the laws of 26 2015, is amended to read as follows: 27 (41) the county of Delaware is hereby further authorized and empowered 28 to adopt and amend local laws, ordinances or resolutions imposing such 29 taxes at a rate which is one percent additional to the three percent 30 rate authorized above in this paragraph for such county for the period 31 beginning September first, two thousand two, and ending November thirti- 32 eth, two thousand [seventeen] nineteen; 33 § 2. This act shall take effect immediately. 34 SUBPART M 35 Section 1. Clause 29 of subparagraph (i) of the opening paragraph of 36 section 1210 of the tax law, as amended by chapter 215 of the laws of 37 2015, is amended to read as follows: 38 (29) the county of Dutchess is hereby further authorized and empowered 39 to adopt and amend local laws, ordinances or resolutions imposing such 40 taxes at a rate which is three-quarters of one percent additional to the 41 three percent rate authorized above in this paragraph for such county 42 for the period beginning March first, two thousand three, and ending 43 November thirtieth, two thousand [seventeen] nineteen, 44 § 2. This act shall take effect immediately. 45 SUBPART NA. 7935 11 1 Section 1. Clause 4 of subparagraph (i) of the opening paragraph of 2 section 1210 of the tax law, as amended by chapter 184 of the laws of 3 2015, is amended to read as follows: 4 (4) the county of Erie is hereby further authorized and empowered to 5 adopt and amend local laws, ordinances or resolutions imposing such 6 taxes (i) 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 January tenth, nineteen hundred eighty-eight and ending Novem- 9 ber thirtieth, two thousand [seventeen] nineteen; and (ii) at a rate 10 which is three-quarters of one percent additional to the three percent 11 rate authorized above in this paragraph, and which is also additional to 12 the one percent rate also authorized above in this clause for such coun- 13 ty, for the period beginning December first, two thousand eleven, and 14 ending November thirtieth, two thousand [seventeen] nineteen; 15 § 2. Subdivision 2 of section 1262-q of the tax law, as amended by 16 chapter 184 of the laws of 2015, is amended to read as follows: 17 (2) Net collections from the additional three-quarters of one percent 18 rate of sales and compensating use taxes which the county may impose 19 during the period commencing December first, two thousand eleven, and 20 ending November thirtieth, two thousand [seventeen] nineteen, pursuant 21 to the authority of item (ii) of clause (4) of subparagraph (i) of the 22 opening paragraph of section twelve hundred ten of this article shall be 23 used by the county solely for county purposes and shall not be subject 24 to any revenue distribution agreement the county entered into pursuant 25 to the authority of subdivision (c) of section twelve hundred sixty-two 26 of this part. 27 § 3. This act shall take effect immediately. 28 SUBPART O 29 Section 1. Clause 36 of subparagraph (i) of the opening paragraph of 30 section 1210 of the tax law, as amended by chapter 295 of the laws of 31 2015, is amended to read as follows: 32 (36) the county of Essex is hereby further authorized and empowered to 33 adopt and amend local laws, ordinances or resolutions imposing such 34 taxes at a rate which is one percent additional to the three percent 35 rate authorized above in this paragraph for such county for the period 36 beginning December first, two thousand thirteen, and ending November 37 thirtieth, two thousand [seventeen] nineteen; 38 § 2. This act shall take effect immediately. 39 SUBPART P 40 Section 1. Clause 40 of subparagraph (i) of the opening paragraph of 41 section 1210 of the tax law, as amended by chapter 179 of the laws of 42 2015, is amended to read as follows: 43 (40) the county of Franklin is hereby further authorized and empowered 44 to adopt and amend local laws, ordinances or resolutions imposing such 45 taxes at a rate that is one percent additional to the three percent rate 46 authorized above in this paragraph for such county for the period begin- 47 ning June first, two thousand six and ending November thirtieth, two 48 thousand [seventeen] nineteen; 49 § 2. This act shall take effect immediately. 50 SUBPART QA. 7935 12 1 Section 1. Clause 39 of subparagraph (i) of the opening paragraph of 2 section 1210 of the tax law, as amended by chapter 297 of the laws of 3 2015, 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 [seventeen] nineteen; 10 § 2. This act shall take effect immediately. 11 SUBPART R 12 Section 1. Clause 20 of subparagraph (i) of the opening paragraph of 13 section 1210 of the tax law, as amended by chapter 171 of the laws of 14 2015, is amended to read as follows: 15 (20) the county of Genesee is hereby further authorized and empowered 16 to adopt and amend local laws, ordinances or resolutions imposing such 17 taxes at a rate which is one percent additional to the three percent 18 rate authorized above in this paragraph for such county for the period 19 beginning September first, nineteen hundred ninety-four, and ending 20 November thirtieth, two thousand [seventeen] nineteen; 21 § 2. Notwithstanding any other provision of law to the contrary, the 22 one percent increase in sales and compensating use taxes authorized for 23 the county of Genesee until November 30, 2019 pursuant to clause (20) of 24 subparagraph (i) of the opening paragraph of section 1210 of the tax 25 law, as amended by section one of this act, shall be divided in the same 26 manner and proportion as the existing three percent sales and compensat- 27 ing use taxes in such county are divided. 28 § 3. This act shall take effect immediately. 29 SUBPART S 30 Section 1. Clause 15 of subparagraph (i) of the opening paragraph of 31 section 1210 of the tax law, as amended by chapter 278 of the laws of 32 2015, is amended to read as follows: 33 (15) the county of Greene is hereby further authorized and empowered 34 to adopt and amend local laws, ordinances or resolutions imposing such 35 taxes at a rate which is one percent additional to the three percent 36 rate authorized above in this paragraph for such county for the period 37 beginning March first, nineteen hundred ninety-three, and ending Novem- 38 ber thirtieth, two thousand [seventeen] nineteen; 39 § 2. This act shall take effect immediately. 40 SUBPART T 41 Section 1. Clause 41 of subparagraph (i) of the opening paragraph of 42 section 1210 of the tax law, as added by chapter 163 of the laws of 43 2015, is amended to read as follows: 44 (41) The county of Hamilton is hereby further authorized and empowered 45 to adopt and amend local laws, ordinances or resolutions imposing such 46 taxes at a rate that is one percent additional to the three percent rate 47 authorized above in this paragraph for such county for the period begin- 48 ning December first, two thousand thirteen and ending November thirti- 49 eth, two thousand [seventeen] nineteen; 50 § 2. This act shall take effect immediately.A. 7935 13 1 SUBPART U 2 Section 1. Clause 19 of subparagraph (i) of the opening paragraph of 3 section 1210 of the tax law, as amended by chapter 286 of the laws of 4 2015, is amended to read as follows: 5 (19) the county of Herkimer 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 one percent additional to the three percent 8 rate authorized above in this paragraph for such county for the period 9 beginning September first, nineteen hundred ninety-four, and ending 10 November thirtieth, two thousand [seventeen] nineteen; 11 § 2. Section 1210-E of the tax law, as amended by chapter 286 of the 12 laws of 2015, is amended to read as follows: 13 § 1210-E. Sales and compensating use taxes within Herkimer county. In 14 addition to the taxes imposed by section twelve hundred ten of this 15 subpart or any other provision of law, the county of Herkimer is hereby 16 authorized and empowered to adopt and amend local laws, ordinances or 17 resolutions imposing within the territorial limits of such county addi- 18 tional sales and compensating use taxes at the rate of one-quarter of 19 one percent for the period beginning December first, two thousand seven 20 and ending November thirtieth, two thousand [seventeen] nineteen, which 21 taxes shall be identical to the taxes imposed by such county pursuant to 22 the authority of section twelve hundred ten of this subpart. Except as 23 hereinafter provided, all provisions of this article, including the 24 definition and exemption provisions and the provisions relating to the 25 administration, collection and distribution by the commissioner, shall 26 apply for purposes of the taxes authorized by this section in the same 27 manner and with the same force and effect as if the language of this 28 article had been incorporated in full in this section and had expressly 29 referred to the taxes authorized by this section; provided, however, 30 that any provision relating to a maximum rate shall be calculated with- 31 out reference to the rate of additional sales and compensating use taxes 32 herein authorized. For purposes of part IV of this article, relating to 33 the disposition of revenues resulting from taxes collected and adminis- 34 tered by the commissioner, the additional sales and compensating use 35 taxes authorized by this section imposed under the authority of section 36 twelve hundred ten of this subpart and all provisions relating to the 37 deposit, administration and disposition of taxes, penalties and interest 38 relating to taxes imposed by a county under the authority of section 39 twelve hundred ten of this subpart shall, except as otherwise provided 40 in this section, apply to the additional sales and compensating use 41 taxes authorized by this section. 42 § 3. Section 1262-s of the tax law, as amended by chapter 286 of the 43 laws of 2015, is amended to read as follows: 44 § 1262-s. Disposition of net collections from the additional one-quar- 45 ter of one percent rate of sales and compensating use taxes in the coun- 46 ty of Herkimer. Notwithstanding any contrary provision of law, if the 47 county of Herkimer imposes the additional one-quarter of one percent 48 rate of sales and compensating use taxes authorized by section twelve 49 hundred ten-E of this article for all or any portion of the period 50 beginning December first, two thousand seven and ending November thirti- 51 eth, two thousand [seventeen] nineteen, the county shall use all net 52 collections from such additional one-quarter of one percent rate to pay 53 the county's expenses for the construction of additional correctional 54 facilities. The net collections from the additional rate imposed pursu- 55 ant to section twelve hundred ten-E shall be deposited in a special fundA. 7935 14 1 to be created by such county separate and apart from any other funds and 2 accounts of the county. Any and all remaining net collections from such 3 additional tax, after the expenses of such construction are paid, shall 4 be deposited by the county of Herkimer in the general fund of such coun- 5 ty for any county purpose. 6 § 4. This act shall take effect immediately. 7 SUBPART V 8 Section 1. Clause 37 of subparagraph (i) of the opening paragraph of 9 section 1210 of the tax law, as amended by chapter 213 of the laws of 10 2015, is amended to read as follows: 11 (37) the county of Jefferson is hereby further authorized and 12 empowered to adopt and amend local laws, ordinances or resolutions 13 imposing such taxes at a rate which is one percent additional to the 14 three percent rate authorized above in this paragraph for such county 15 for the period beginning December first, two thousand fifteen, and 16 ending November thirtieth, two thousand [seventeen] nineteen; 17 § 2. This act shall take effect immediately. 18 SUBPART W 19 Section 1. Clause 36 of subparagraph (i) of the opening paragraph of 20 section 1210 of the tax law, as amended by chapter 186 of the laws of 21 2015, is amended to read as follows: 22 (36) the county of Lewis is hereby further authorized and empowered to 23 adopt and amend local laws, ordinances or resolutions imposing such 24 taxes at a rate that is one percent additional to the three percent rate 25 authorized above in this paragraph for such county for the period begin- 26 ning June first, two thousand four, and ending November thirtieth, two 27 thousand [seventeen] nineteen; 28 § 2. This act shall take effect immediately. 29 SUBPART X 30 Section 1. Clause 32 of subparagraph (i) of the opening paragraph of 31 section 1210 of the tax law, as amended by chapter 199 of the laws of 32 2015, is amended to read as follows: 33 (32) the county of Livingston is hereby further authorized and 34 empowered to adopt and amend local laws, ordinances or resolutions 35 imposing such taxes at a rate which is one percent additional to the 36 three percent rate authorized above in this paragraph for such county 37 for the period beginning June first, two thousand three, and ending 38 November thirtieth, two thousand [seventeen] nineteen; 39 § 2. Section 1262-p of the tax law, as amended by chapter 199 of the 40 laws of 2015, is amended to read as follows: 41 § 1262-p. Disposition of net collections from the additional one 42 percent rate of sales and compensating use taxes in the county of 43 Livingston. Notwithstanding any contrary provision of law, if the coun- 44 ty of Livingston imposes the additional one percent rate of sales and 45 compensating use taxes authorized by section twelve hundred ten of this 46 article for all or any portion of the period beginning June first, two 47 thousand three and ending November thirtieth, two thousand [seventeen] 48 nineteen, the county shall use all net collections from such additional 49 one percent rate to pay the county's expenses for Medicaid. The net 50 collections from the additional one percent rate imposed pursuant toA. 7935 15 1 this section shall be deposited in a special fund to be created by such 2 county separate and apart from any other funds and accounts of the coun- 3 ty. Any and all remaining net collections from such additional one 4 percent tax, after the Medicaid expenses are paid, shall be deposited by 5 the county of Livingston in the general fund of such county for any 6 county purpose. 7 § 3. This act shall take effect immediately. 8 SUBPART Y 9 Section 1. Clause 35 of subparagraph (i) of the opening paragraph of 10 section 1210 of the tax law, as amended by chapter 172 of the laws of 11 2015, is amended to read as follows: 12 (35) the county of Madison is hereby further authorized and empowered 13 to adopt and amend local laws, ordinances or resolutions imposing such 14 taxes at a rate which is one percent additional to the three percent 15 rate authorized above in this paragraph for such county for the period 16 beginning June first, two thousand four, and ending November thirtieth, 17 two thousand [seventeen] nineteen; 18 § 2. This act shall take effect immediately. 19 SUBPART Z 20 Section 1. Clause 25 of subparagraph (i) of the opening paragraph of 21 section 1210 of the tax law, as amended by chapter 206 of the laws of 22 2015, is amended to read as follows: 23 (25) the county of Monroe is hereby further authorized and empowered 24 to adopt and amend local laws, ordinances or resolutions imposing such 25 taxes at a rate which is one percent additional to the three percent 26 rate authorized above in this paragraph for the period beginning Decem- 27 ber first, nineteen hundred ninety-three and ending November thirtieth, 28 two thousand [seventeen] nineteen; 29 § 2. Notwithstanding the provisions of subdivisions (b) and (c) of 30 section 1262 and section 1262-g of the tax law, net collections, as such 31 term is defined in section 1262 of the tax law, derived from the imposi- 32 tion of sales and compensating use taxes by the county of Monroe at the 33 additional rate of one percent as authorized pursuant to clause (25) of 34 subparagraph (i) of the opening paragraph of section 1210 of the tax 35 law, as amended by section one of this act, which are in addition to the 36 current net collections derived from the imposition of such taxes at the 37 three percent rate authorized by the opening paragraph of section 1210 38 of the tax law, shall be distributed and allocated as follows: for the 39 period of December 1, 2017 through November 30, 2019 in cash, five 40 percent to the school districts in the area of the county outside the 41 city of Rochester, three percent to the towns located within the county, 42 one and one-quarter percent to the villages located within the county, 43 and ninety and three-quarters percent to the city of Rochester and coun- 44 ty of Monroe. The amount of the ninety and three-quarters percent to be 45 distributed and allocated to the city of Rochester and county of Monroe 46 shall be distributed and allocated to each so that the combined total 47 distribution and allocation to each from the sales tax revenues pursuant 48 to sections 1262 and 1262-g of the tax law and this section shall result 49 in the same total amount being distributed and allocated to the city of 50 Rochester and county of Monroe. The amount so distributed and allocated 51 to the county shall be used for county purposes. The foregoing cash 52 payments to the school districts shall be allocated on the basis of theA. 7935 16 1 enrolled public school pupils, thereof, as such term is used in subdivi- 2 sion (b) of section 1262 of the tax law, residing in the county of 3 Monroe. The cash payments to the towns located within the county of 4 Monroe shall be allocated on the basis of the ratio which the population 5 of each town, exclusive of the population of any village or portion 6 thereof located within a town, bears to the total population of the 7 towns, exclusive of the population of the villages located within such 8 towns. The cash payments to the villages located within the county shall 9 be allocated on the basis of the ratio which the population of each 10 village bears to the total population of the villages located within the 11 county. The term population as used in this section shall have the same 12 meaning as used in subdivision (b) of section 1262 of the tax law. 13 § 3. The net collections resulting from the additional sales and 14 compensating use taxes, as authorized by this act, shall not be included 15 in determining a sales tax increase or decrease as defined in paragraphs 16 (c) and (d) of subdivision 1 of section 1262-g of the tax law. 17 § 4. Severability. If any clause, sentence, paragraph, or part of this 18 act shall be adjudged by any court of competent jurisdiction to be 19 invalid, such judgement shall not affect, impair or invalidate the 20 remainder thereof, but shall be confined in its operation to the clause, 21 sentence, paragraph, section or part thereof directly involved in the 22 controversy in which such judgement shall have been rendered. 23 § 5. This act shall take effect immediately. 24 SUBPART AA 25 Section 1. Clause 31 of subparagraph (i) of the opening paragraph of 26 section 1210 of the tax law, as amended by chapter 218 of the laws of 27 2015, is amended to read as follows: 28 (31) the county of Montgomery is hereby further authorized and 29 empowered to adopt and amend local laws, ordinances or resolutions 30 imposing such taxes at a rate which is one percent additional to the 31 three percent rate authorized above in this paragraph for such county 32 for the period beginning June first, two thousand three, and ending 33 November thirtieth, two thousand [seventeen] nineteen; 34 § 2. This act shall take effect immediately. 35 SUBPART BB 36 Section 1. Clause 2 of subparagraph (i) of the opening paragraph of 37 section 1210 of the tax law, as amended by section 1 of subpart D of 38 part C of chapter 20 of the laws of 2015, is amended to read as follows: 39 (2) the county of Nassau is hereby further authorized and empowered to 40 adopt and amend local laws, ordinances or resolutions imposing such 41 taxes at a rate which is three-quarters percent additional to the three 42 percent rate authorized above in this paragraph for such county for the 43 period beginning January first, nineteen hundred eighty-six and ending 44 November thirtieth, two thousand [seventeen] nineteen, subject to the 45 limitation set forth in section twelve hundred sixty-two-e of this arti- 46 cle, and also at a rate which is one-half percent additional to the 47 three percent rate authorized above in this paragraph, and which is also 48 additional to the three-quarters percent rate also authorized above in 49 this clause for such county, for the period beginning September first, 50 nineteen hundred ninety-one and ending November thirtieth, two thousand 51 [seventeen] nineteen;A. 7935 17 1 § 2. Section 1262-e of the tax law, as amended by section 2 of subpart 2 D of part C of chapter 20 of the laws of 2015, is amended to read as 3 follows: 4 § 1262-e. Establishment of local government assistance programs in 5 Nassau county. 1. Towns and cities. Notwithstanding any other provision 6 of law to the contrary, for the calendar year beginning on January 7 first, nineteen hundred ninety-eight and continuing through the calendar 8 year beginning on January first, two thousand [seventeen] nineteen, the 9 county of Nassau shall enact and establish a local government assistance 10 program for the towns and cities within such county to assist such towns 11 and cities to minimize real property taxes; defray the cost and expense 12 of the treatment, collection, management, disposal, and transportation 13 of municipal solid waste, and to comply with the provisions of chapter 14 two hundred ninety-nine of the laws of nineteen hundred eighty-three; 15 and defray the cost of maintaining conservation and environmental 16 control programs. Such special assistance program for the towns and 17 cities within such county and the funding for such program shall equal 18 one-third of the revenues received by such county from the imposition of 19 the three-quarters percent sales and use tax during calendar years two 20 thousand one, two thousand two, two thousand three, two thousand four, 21 two thousand five, two thousand six, two thousand seven, two thousand 22 eight, two thousand nine, two thousand ten, two thousand eleven, two 23 thousand twelve, two thousand thirteen, two thousand fourteen, two thou- 24 sand fifteen, two thousand sixteen, [and], two thousand seventeen, two 25 thousand eighteen and two thousand nineteen additional to the regular 26 three percent rate authorized for such county in section twelve hundred 27 ten of this article. The monies for such special local assistance shall 28 be paid and distributed to the towns and cities on a per capita basis 29 using the population figures in the latest decennial federal census. 30 Provided further, that notwithstanding any other law to the contrary, 31 the establishment of such special assistance program shall preclude any 32 city or town within such county from preempting or claiming under any 33 other section of this chapter the revenues derived from the additional 34 tax authorized by section twelve hundred ten of this article. Provided 35 further, that any such town or towns may, by resolution of the town 36 board, apportion all or a part of monies received in such special 37 assistance program to an improvement district or special district 38 account within such town or towns in order to accomplish the purposes of 39 this special assistance program. 40 2. Villages. Notwithstanding any other provision of law to the contra- 41 ry, for the calendar year beginning on January first, nineteen hundred 42 ninety-eight and continuing through the calendar year beginning on Janu- 43 ary first, two thousand [seventeen] nineteen, the county of Nassau, by 44 local law, is hereby empowered to enact and establish a local government 45 assistance program for the villages within such county to assist such 46 villages to minimize real property taxes; defray the cost and expense of 47 the treatment, collection, management, disposal, and transportation of 48 municipal solid waste; and defray the cost of maintaining conservation 49 and environmental control programs. The funding of such local assistance 50 program for the villages within such county may be provided by Nassau 51 county during any calendar year in which such village local assistance 52 program is in effect and shall not exceed one-sixth of the revenues 53 received from the imposition of the three-quarters percent sales and use 54 tax that are remaining after the towns and cities have received their 55 funding pursuant to the provisions of subdivision one of this section. 56 The funding for such village local assistance program shall be paid andA. 7935 18 1 distributed to the villages on a per capita basis using the population 2 figures in the latest decennial federal census. Provided further, that 3 the establishment of such village local assistance program shall 4 preclude any village within such county from preempting or claiming 5 under any other section of this chapter the revenues derived from the 6 additional tax authorized by section twelve hundred ten of this article. 7 § 3. This act shall take effect immediately. 8 SUBPART CC 9 Section 1. Clause 29 of subparagraph (i) of the opening paragraph of 10 section 1210 of the tax law, as amended by chapter 183 of the laws of 11 2015, is amended to read as follows: 12 (29) the county of Niagara is hereby further authorized and empowered 13 to adopt and amend local laws, ordinances or resolutions imposing such 14 taxes at a rate which is one percent additional to the three percent 15 rate authorized above in this paragraph for such county for the period 16 beginning March first, two thousand three, and ending November thirti- 17 eth, two thousand [seventeen] nineteen; 18 § 2. Section 1262-n of the tax law, as amended by chapter 183 of the 19 laws of 2015, is amended to read as follows: 20 § 1262-n. Disposition of net collections from the additional one 21 percent rate of sales and compensating use taxes in the county of 22 Niagara. Notwithstanding any contrary provision of law, if the county 23 of Niagara imposes the additional one percent rate of sales and compen- 24 sating use taxes authorized by section twelve hundred ten of this arti- 25 cle for all or any portion of the period beginning March first, two 26 thousand three and ending November thirtieth, two thousand [seventeen] 27 nineteen, the county shall use all net collections from such additional 28 one percent rate to pay the county's expenses for Medicaid. The net 29 collections from the additional one percent rate imposed pursuant to 30 this section shall be deposited in a special fund to be created by such 31 county separate and apart from any other funds and accounts of the coun- 32 ty. Any and all remaining net collections from such additional one 33 percent tax, after the Medicaid expenses are paid, shall be deposited by 34 the county of Niagara in the general fund of such county for any county 35 purpose. 36 § 3. This act shall take effect immediately. 37 SUBPART DD 38 Section 1. Clause 13 of subparagraph (i) of the opening paragraph of 39 section 1210 of the tax law, as amended by chapter 185 of the laws of 40 2015, is amended to read as follows: 41 (13) the county of Oneida is hereby further authorized and empowered 42 to adopt and amend local laws, ordinances or resolutions imposing such 43 taxes at a rate which is: (i) one percent additional to the three 44 percent rate authorized above in this paragraph for such county for the 45 period beginning September first, nineteen hundred ninety-two and ending 46 November thirtieth, two thousand [seventeen] nineteen; and also (ii) at 47 a rate which is three-quarters of one percent or one-half of one percent 48 additional to the three percent rate authorized above in this paragraph, 49 and which is also additional to the one percent rate also authorized 50 above in this clause for such county, for the period beginning December 51 first, two thousand eight and ending November thirtieth, two thousand 52 [seventeen] nineteen;A. 7935 19 1 § 2. Section 1262-g of the tax law, as amended by chapter 185 of the 2 laws of 2015, is amended to read as follows: 3 § 1262-g. Oneida county allocation and distribution of net collections 4 from the additional one percent rate of sales and compensating use 5 taxes. Notwithstanding any contrary provision of law, if the county of 6 Oneida imposes sales and compensating use taxes at a rate which is one 7 percent additional to the three percent rate authorized by section 8 twelve hundred ten of this article, as authorized by such section, (a) 9 where a city in such county imposes tax pursuant to the authority of 10 subdivision (a) of such section twelve hundred ten, such county shall 11 allocate, distribute and pay in cash quarterly to such city one-half of 12 the net collections attributable to such additional one percent rate of 13 the county's taxes collected in such city's boundaries; (b) where a city 14 in such county does not impose tax pursuant to the authority of such 15 subdivision (a) of such section twelve hundred ten, such county shall 16 allocate, distribute and pay in cash quarterly to such city not so 17 imposing tax a portion of the net collections attributable to one-half 18 of the county's additional one percent rate of tax calculated on the 19 basis of the ratio which such city's population bears to the county's 20 total population, such populations as determined in accordance with the 21 latest decennial federal census or special population census taken 22 pursuant to section twenty of the general municipal law completed and 23 published prior to the end of the quarter for which the allocation is 24 made, which special census must include the entire area of the county; 25 and (c) provided, however, that such county shall dedicate the first one 26 million five hundred thousand dollars of net collections attributable to 27 such additional one percent rate of tax received by such county after 28 the county receives in the aggregate eighteen million five hundred thou- 29 sand dollars of net collections from such additional one percent rate of 30 tax imposed for any of the periods: September first, two thousand twelve 31 through August thirty-first, two thousand thirteen; September first, two 32 thousand thirteen through August thirty-first, two thousand fourteen; 33 and September first, two thousand fourteen through August thirty-first, 34 two thousand fifteen; September first, two thousand fifteen through 35 August thirty-first, two thousand sixteen; and September first, two 36 thousand sixteen through August thirty-first, two thousand seventeen; 37 September first, two thousand seventeen through August thirty-first, two 38 thousand eighteen; and September first, two thousand eighteen through 39 August thirty-first, two thousand nineteen, to an allocation on a per 40 capita basis, utilizing figures from the latest decennial federal census 41 or special population census taken pursuant to section twenty of the 42 general municipal law, completed and published prior to the end of the 43 year for which such allocation is made, which special census must 44 include the entire area of such county, to be allocated and distributed 45 among the towns of Oneida county by appropriation of its board of legis- 46 lators; provided, further, that nothing herein shall require such board 47 of legislators to make any such appropriation until it has been notified 48 by any town by appropriate resolution and, in any case where there is a 49 village wholly or partly located within a town, a resolution of every 50 such village, embodying the agreement of such town and village or 51 villages upon the amount of such appropriation to be distributed to such 52 village or villages out of the allocation to the town or towns in which 53 it is located. 54 § 3. This act shall take effect immediately. 55 SUBPART EEA. 7935 20 1 Section 1. Clause 37 of subparagraph (i) of the opening paragraph of 2 section 1210 of the tax law, as amended by chapter 160 of the laws of 3 2015, is amended to read as follows: 4 (37) the county of Onondaga is hereby further authorized and empowered 5 to adopt and amend local laws, ordinances or resolutions imposing such 6 taxes at a rate that is one percent additional to the three percent rate 7 authorized above in this paragraph for such county for the period begin- 8 ning September first, two thousand four, and ending November thirtieth, 9 two thousand [seventeen] nineteen; 10 § 2. Notwithstanding any contrary provision of law, net collections 11 from the additional one percent rate of sales and compensating use taxes 12 which may be imposed by the county of Onondaga during the period 13 commencing December 1, 2017 and ending November 30, 2018, pursuant to 14 the authority of section 1210 of the tax law, shall not be subject to 15 any revenue distribution agreement entered into under subdivision (c) of 16 section 1262 of the tax law, but shall be allocated and distributed or 17 paid, at least quarterly, as follows: (i) 1.58% to the county of Onon- 18 daga for any county purpose; (ii) 97.79% to the city of Syracuse; and 19 (iii) .63% to the school districts in accordance with subdivision (a) of 20 section 1262 of the tax law. 21 § 3. Notwithstanding any contrary provision of law, net collections 22 from the additional one percent rate of sales and compensating use taxes 23 which may be imposed by the county of Onondaga during the period 24 commencing December 1, 2018 and ending November 30, 2019, pursuant to 25 the authority of section 1210 of the tax law, shall not be subject to 26 any revenue distribution agreement entered into under subdivision (c) of 27 section 1262 of the tax law, but shall be allocated and distributed or 28 paid, at least quarterly, as follows: (i) 1.58% to the county of Onon- 29 daga for any county purpose; (ii) 97.79% to the city of Syracuse; and 30 (iii) .63% to the school districts in accordance with subdivision (a) of 31 section 1262 of the tax law. 32 § 4. This act shall take effect immediately. 33 SUBPART FF 34 Section 1. Clause 40 of subparagraph (i) of the opening paragraph of 35 section 1210 of the tax law, as amended by chapter 290 of the laws of 36 2015, is amended to read as follows: 37 (40) the county of Ontario is hereby further authorized and empowered 38 to adopt and amend local laws, ordinances or resolutions imposing such 39 taxes at a rate that is: (A) one-eighth of one percent additional to the 40 three percent rate authorized above in this paragraph for such county 41 for the period beginning June first, two thousand six and ending Novem- 42 ber thirtieth, two thousand [seventeen] nineteen; and also (B) at a rate 43 that is three-eighths of one percent additional to the three percent 44 rate authorized above in this paragraph, and that is also additional to 45 the one-eighth of one percent rate authorized in this clause for such 46 county, for the period beginning September first, two thousand nine and 47 ending November thirtieth, two thousand [seventeen] nineteen; 48 § 2. This act shall take effect immediately. 49 SUBPART GG 50 Section 1. Clause 35 of subparagraph (i) of the opening paragraph of 51 section 1210 of the tax law, as amended by chapter 192 of the laws of 52 2015, is amended to read as follows:A. 7935 21 1 (35) the county of Orange is hereby further authorized and empowered 2 to adopt and amend local laws, ordinances or resolutions imposing such 3 taxes at a rate which is three-quarters of one percent additional to the 4 three percent rate authorized above in this paragraph for such county 5 for the period beginning June first, two thousand four, and ending 6 November thirtieth, two thousand [seventeen] nineteen; 7 § 2. Notwithstanding subdivision (c) of section 1262 of the tax law, 8 net collections from any additional rate of sales and compensating use 9 taxes which may be imposed by the county of Orange during the period 10 commencing December 1, 2017, and ending November 30, 2019, pursuant to 11 the authority of section 1210 of the tax law, shall be paid to the coun- 12 ty of Orange and shall be used by such county solely for county purposes 13 and shall not be subject to any revenue distribution agreement entered 14 into pursuant to the authority of subdivision (c) of section 1262 of the 15 tax law. 16 § 3. This act shall take effect immediately. 17 SUBPART HH 18 Section 1. Clause 16 of subparagraph (i) of the opening paragraph of 19 section 1210 of the tax law, as amended by chapter 182 of the laws of 20 2015, is amended to read as follows: 21 (16) the county of Orleans is hereby further authorized and empowered 22 to adopt and amend local laws, ordinances or resolutions imposing such 23 taxes at a rate which is one percent additional to the three percent 24 rate authorized above in this paragraph for such county for the period 25 beginning June first, nineteen hundred ninety-three, and ending November 26 thirtieth, two thousand [seventeen] nineteen; 27 § 2. This act shall take effect immediately. 28 SUBPART II 29 Section 1. Clause 36 of subparagraph (i) of the opening paragraph of 30 section 1210 of the tax law, as amended by chapter 324 of the laws of 31 2015, is amended to read as follows: 32 (36) the county of Oswego is hereby further authorized and empowered 33 to adopt and amend local laws, ordinances or resolutions imposing such 34 taxes at a rate which is one percent additional to the three percent 35 rate authorized above in this paragraph for such county for the period 36 beginning September first, two thousand four, and ending November thir- 37 tieth, two thousand [seventeen] nineteen; 38 § 2. This act shall take effect immediately. 39 SUBPART JJ 40 Section 1. Clause 34 of subparagraph (i) of the opening paragraph of 41 section 1210 of the tax law, as amended by chapter 112 of the laws of 42 2015, is amended to read as follows: 43 (34) the county of Otsego is hereby further authorized and empowered 44 to adopt and amend local laws, ordinances or resolutions imposing such 45 taxes at a rate which is one percent additional to the three percent 46 rate authorized above in this paragraph for such county for the period 47 beginning December first, two thousand three, and ending November thir- 48 tieth, two thousand [seventeen] nineteen; 49 § 2. This act shall take effect immediately.A. 7935 22 1 SUBPART KK 2 Section 1. Clause 39 of subparagraph (i) of the opening paragraph of 3 section 1210 of the tax law, as amended by chapter 201 of the laws of 4 2015, is amended to read as follows: 5 (39) the county of Putnam is hereby further authorized and empowered 6 to adopt and amend local laws, ordinances or resolutions imposing such 7 taxes at a rate that is: (i) one-half of one percent additional to the 8 three percent rate authorized above in this paragraph for such county 9 for the period beginning September first, two thousand five and ending 10 August thirty-first, two thousand seven; and (ii) one percent additional 11 to the three percent rate authorized above in this paragraph for such 12 county for the period beginning September first, two thousand seven and 13 ending November thirtieth, two thousand [seventeen] nineteen; 14 § 2. This act shall take effect immediately. 15 SUBPART LL 16 Section 1. Clause 3 of subparagraph (i) of the opening paragraph of 17 section 1210 of the tax law, as amended by chapter 175 of the laws of 18 2015, is amended to read as follows: 19 (3) the county of Rensselaer is hereby further authorized and 20 empowered to adopt and amend local laws, ordinances or resolutions 21 imposing such taxes at a rate which is one percent additional to the 22 three percent rate authorized above in this paragraph for such county 23 for the period beginning September first, nineteen hundred ninety-four 24 and ending November thirtieth, two thousand [seventeen] nineteen; 25 § 2. This act shall take effect immediately. 26 SUBPART MM 27 Section 1. Clause 23 of subparagraph (i) of the opening paragraph of 28 section 1210 of the tax law, as amended by chapter 190 of the laws of 29 2015, is amended to read as follows: 30 (23) the county of Rockland is hereby further authorized and empowered 31 to adopt and amend local laws, ordinances or resolutions imposing such 32 taxes at a rate which is: (i) five-eighths of one percent additional to 33 the three percent rate authorized above in this paragraph for such coun- 34 ty for the period beginning March first, two thousand two, and ending 35 November thirtieth, two thousand [seventeen] nineteen; and also (ii) at 36 a rate which is three-eighths of one percent additional to the three 37 percent rate authorized above in this paragraph, and which is also addi- 38 tional to the five-eighths of one percent rate also authorized above in 39 this clause for such county, for the period beginning March first, two 40 thousand seven and ending November thirtieth, two thousand [seventeen] 41 nineteen; 42 § 2. Section 1262-l of the tax law, as amended by chapter 190 of the 43 laws of 2015, is amended to read as follows: 44 § 1262-1. Allocation and distribution of net collections from the 45 additional rate of sales and compensating use tax in Rockland county. 1. 46 Notwithstanding any provision of law to the contrary, if the county of 47 Rockland imposes the additional five-eighths of one percent rate of tax 48 authorized by section twelve hundred ten of this article during the 49 period beginning March first, two thousand two, and ending November 50 thirtieth, two thousand [seventeen] nineteen, such county shall allocate 51 and distribute twenty percent of the net collections from such addi-A. 7935 23 1 tional rate to the towns and villages in the county in accordance with 2 subdivision (c) of section twelve hundred sixty-two of this part on the 3 basis of the ratio which the population of each such town or village 4 bears to such county's total population; and 5 2. Notwithstanding any provision of law to the contrary, if the county 6 of Rockland imposes the additional three-eighths of one percent rate of 7 tax authorized by section twelve hundred ten of this article during the 8 period beginning March first, two thousand seven, and ending November 9 thirtieth, two thousand [seventeen] nineteen, such county shall allocate 10 and distribute sixteen and two-thirds percent of the net collections 11 from such additional rate to the general funds of towns and villages 12 within the county of Rockland with existing town and village police 13 departments from March first, two thousand seven through December thir- 14 ty-first, two thousand seven and thirty-three and one-third percent of 15 the net collections from such additional rate from January first, two 16 thousand eight through November thirtieth, two thousand [seventeen] 17 nineteen. The monies allocated and distributed pursuant to this subdivi- 18 sion shall be allocated and distributed to towns and villages with 19 police departments on the basis of the number of full-time equivalent 20 police officers employed by each police department and shall not be used 21 for salaries heretofore or hereafter negotiated. 22 § 3. This act shall take effect immediately. 23 SUBPART NN 24 Section 1. Clause 41 of subparagraph (i) of the opening paragraph of 25 section 1210 of the tax law, as amended by chapter 214 of the laws of 26 2015, is amended to read as follows: 27 (41) The county of St. Lawrence is hereby further authorized and 28 empowered to adopt and amend local laws, ordinances or resolutions 29 imposing such taxes at a rate that is one percent additional to the 30 three percent rate authorized above in this paragraph for such county 31 for the period beginning December first, two thousand thirteen and 32 ending November thirtieth, two thousand [seventeen] nineteen; 33 § 2. This act shall take effect immediately. 34 SUBPART OO 35 Section 1. Clause 31 of subparagraph (i) of the opening paragraph of 36 section 1210 of the tax law, as amended by chapter 288 of the laws of 37 2015, is amended to read as follows: 38 (31) the county of Schenectady is hereby further authorized and 39 empowered to adopt and amend local laws, ordinances or resolutions 40 imposing such taxes at a rate which is one-half of one percent addi- 41 tional to the three percent rate authorized above in this paragraph for 42 such county for the period beginning June first, two thousand three, and 43 ending November thirtieth, two thousand [seventeen] nineteen; 44 § 2. This act shall take effect immediately. 45 SUBPART PP 46 Section 1. Clause 35 of subparagraph (i) of the opening paragraph of 47 section 1210 of the tax law, as amended by chapter 280 of the laws of 48 2015, is amended to read as follows: 49 (35) the county of Schoharie is hereby further authorized and 50 empowered to adopt and amend local laws, ordinances or resolutionsA. 7935 24 1 imposing such taxes at a rate which is one percent additional to the 2 three percent rate authorized above in this paragraph for such county 3 for the period beginning June first, two thousand four, and ending 4 November thirtieth, two thousand [seventeen] nineteen; 5 § 2. This act shall take effect immediately. 6 SUBPART QQ 7 Section 1. Clause 22 of subparagraph (i) of the opening paragraph of 8 section 1210 of the tax law, as amended by chapter 157 of the laws of 9 2015, is amended to read as follows: 10 (22) the county of Schuyler is hereby further authorized and empowered 11 to adopt and amend local laws, ordinances or resolutions imposing such 12 taxes at a rate which is one percent additional to the three percent 13 rate authorized above in this paragraph for such county for the period 14 beginning September first, nineteen hundred ninety-nine, and ending 15 November thirtieth, two thousand [seventeen] nineteen; 16 § 2. This act shall take effect immediately. 17 SUBPART RR 18 Section 1. Clause 28 of subparagraph (i) of the opening paragraph of 19 section 1210 of the tax law, as amended by chapter 198 of the laws of 20 2015, is amended to read as follows: 21 (28) the county of Seneca is hereby further authorized and empowered 22 to adopt and amend local laws, ordinances or resolutions imposing such 23 taxes at a rate that is one percent additional to the three percent rate 24 authorized above in this paragraph for such county for the period begin- 25 ning December first, two thousand two and ending November thirtieth, two 26 thousand [seventeen] nineteen; 27 § 2. This act shall take effect immediately. 28 SUBPART SS 29 Section 1. Clause 26 of subparagraph (i) of the opening paragraph of 30 section 1210 of the tax law, as amended by chapter 165 of the laws of 31 2015, is amended to read as follows: 32 (26) the county of Steuben is hereby further authorized and empowered 33 to adopt and amend local laws, ordinances or resolutions imposing such 34 taxes at a rate which is one percent additional to the three percent 35 rate authorized above in this paragraph for such county for the period 36 beginning December first, nineteen hundred ninety-two and ending Novem- 37 ber thirtieth, two thousand [seventeen] nineteen; 38 § 2. Section 1262-h of the tax law, as amended by chapter 165 of the 39 laws of 2015, is amended to read as follows: 40 § 1262-h. Allocation and distribution of net collections from the 41 additional one percent rate of sales and compensating use taxes in Steu- 42 ben county. Notwithstanding any provision of law to the contrary, of the 43 net collections received by the county of Steuben as a result of the 44 imposition of the additional one percent rate of tax authorized by 45 section twelve hundred ten of this article (a) during the period begin- 46 ning December first, nineteen hundred ninety-three and ending November 47 thirtieth, nineteen hundred ninety-four, the county of Steuben shall pay 48 or cause to be paid to the city of Hornell the sum of two hundred thou- 49 sand dollars, to the city of Corning the sum of three hundred thousand 50 dollars, and the sum of five hundred thousand dollars to the towns andA. 7935 25 1 villages of the county of Steuben, on the basis of the ratio which the 2 full valuation of real property in each town or village bears to the 3 aggregate full valuation of real property in all of the towns and 4 villages in such area. Of the net collections received by the county of 5 Steuben as a result of the imposition of said additional one percent 6 rate of tax authorized by section twelve hundred ten of this article 7 during the period beginning December first, nineteen hundred ninety-four 8 and ending November thirtieth, nineteen hundred ninety-five, the county 9 of Steuben shall pay or cause to be paid to the city of Hornell the sum 10 of three hundred thousand dollars, to the city of Corning the sum of 11 four hundred fifty thousand dollars, and the sum of seven hundred fifty 12 thousand dollars to the towns and villages of the county of Steuben, on 13 the basis of the ratio which the full valuation of real property in each 14 town or village bears to the aggregate full valuation of real property 15 in all of the towns and villages in such area; and (b) during the period 16 beginning December first, nineteen hundred ninety-five and ending Novem- 17 ber thirtieth, two thousand seven, the county of Steuben shall annually 18 pay or cause to be paid to the city of Hornell the sum of five hundred 19 fifty thousand dollars, to the city of Corning the sum of six hundred 20 thousand dollars, and the sum of seven hundred fifty thousand dollars to 21 the towns and villages of the county of Steuben, on the basis of the 22 ratio which the full valuation of real property in each town or village 23 bears to the aggregate full valuation of real property in all of the 24 towns and villages in such area; and during the period beginning Decem- 25 ber first, two thousand seven and ending November thirtieth, two thou- 26 sand nine, the county of Steuben shall annually pay or cause to be paid 27 to the city of Hornell the sum of six hundred ten thousand dollars, to 28 the city of Corning the sum of six hundred fifty thousand dollars, and 29 the sum of seven hundred fifty thousand dollars to the towns and 30 villages of the county of Steuben, on the basis of the ratio which the 31 full valuation of real property in each town or village bears to the 32 aggregate full valuation of real property in all of the towns and 33 villages in such area; and during the period beginning December first, 34 two thousand nine and ending November thirtieth, two thousand eleven, 35 the county of Steuben shall annually pay or cause to be paid to the city 36 of Hornell the sum of seven hundred ten thousand dollars, to the city of 37 Corning the sum of seven hundred ten thousand dollars, and the sum of 38 seven hundred fifty thousand dollars to the towns and villages of the 39 county of Steuben, on the basis of the ratio which the full valuation of 40 real property in each town or village bears to the aggregate full valu- 41 ation of real property in all of the towns and villages in such area; 42 and during the period beginning December first, two thousand eleven and 43 ending November thirtieth, two thousand thirteen, the county of Steuben 44 shall annually pay or cause to be paid to the city of Hornell the sum of 45 seven hundred forty thousand dollars, to the city of Corning the sum of 46 seven hundred forty thousand dollars, and the sum of seven hundred fifty 47 thousand dollars to the towns and villages of the county of Steuben, on 48 the basis of the ratio which the full valuation of real property in each 49 town or village bears to the aggregate full valuation of real property 50 in all of the towns and villages in such area; and during the period 51 beginning December first, two thousand thirteen and ending November 52 thirtieth, two thousand fifteen, the county of Steuben shall annually 53 pay or cause to be paid to the city of Hornell the sum of seven hundred 54 sixty-five thousand dollars, to the city of Corning the sum of seven 55 hundred sixty-five thousand dollars, and the sum of seven hundred fifty 56 thousand dollars to the towns and villages of the county of Steuben, onA. 7935 26 1 the basis of the ratio which the full valuation of real property in each 2 town or village bears to the aggregate full valuation of real property 3 in all of the towns and villages in such area; and during the period 4 beginning December first, two thousand fifteen and ending November thir- 5 tieth, two thousand seventeen, the county of Steuben shall annually pay 6 or cause to be paid to the city of Hornell the sum of seven hundred 7 sixty-five thousand dollars, to the city of Corning the sum of seven 8 hundred sixty-five thousand dollars, and the sum of seven hundred fifty 9 thousand dollars to the towns and villages of the county of Steuben, on 10 the basis of the ratio which the full valuation of real property in each 11 town or village bears to the aggregate full valuation of real property 12 in all of the towns and villages in such area; and during the period 13 beginning December first, two thousand seventeen and ending November 14 thirtieth, two thousand nineteen, the county of Steuben shall annually 15 pay or cause to be paid to the city of Hornell the sum of seven hundred 16 eighty thousand dollars, to the city of Corning the sum of seven hundred 17 eighty thousand dollars, and the sum of seven hundred fifty thousand 18 dollars to the towns and villages of the county of Steuben, on the basis 19 of the ratio which the full valuation of real property in each town or 20 village bears to the aggregate full valuation of real property in all of 21 the towns and villages in such area. 22 § 3. This act shall take effect immediately. 23 SUBPART TT 24 Section 1. Clause 14 of subparagraph (i) of the opening paragraph of 25 section 1210 of the tax law, as amended by chapter 221 of the laws of 26 2015, is amended to read as follows: 27 (14) the county of Suffolk is hereby further authorized and empowered 28 to adopt and amend local laws, ordinances or resolutions imposing such 29 taxes at a rate which is one percent additional to the three percent 30 rate authorized above in this paragraph for such county for the period 31 beginning June first, two thousand one and ending November thirtieth, 32 two thousand [seventeen] nineteen; 33 § 2. Subdivision (c) of section 1262-j of the tax law, as amended by 34 chapter 221 of the laws of 2015, is amended to read as follows: 35 (c) Notwithstanding any provision of law to the contrary, of the net 36 collections received by the county of Suffolk as a result of the 37 increase of one percent to the tax authorized by section twelve hundred 38 ten of this article for the period beginning June first, two thousand 39 one and ending November thirtieth, two thousand [seventeen] nineteen, 40 imposed by local laws or resolutions (by simple majority) by the county 41 legislature, and signed by the county executive, the county of Suffolk 42 shall allocate such net collections as follows: no less than one-eighth 43 and no more than three-eighths of such net collections received shall be 44 dedicated for public safety purposes and the balance shall be deposited 45 in the general fund of the county of Suffolk. 46 § 3. This act shall take effect immediately. 47 SUBPART UU 48 Section 1. Clause 33 of subparagraph (i) of the opening paragraph of 49 section 1210 of the tax law, as amended by chapter 313 of the laws of 50 2015, is amended to read as follows: 51 (33) the county of Sullivan is hereby further authorized and empowered 52 to adopt and amend local laws, ordinances or resolutions imposing suchA. 7935 27 1 taxes at a rate that is: (i) one-half of one percent additional to the 2 three percent rate authorized above in this paragraph for such county 3 for the period beginning June first, two thousand three, and ending 4 November thirtieth, two thousand [seventeen] nineteen; and (ii) an addi- 5 tional one-half of one percent in addition to the other rates authorized 6 above in this paragraph for such county for the period beginning June 7 first, two thousand seven and ending November thirtieth, two thousand 8 [seventeen] nineteen; 9 § 2. This act shall take effect immediately. 10 SUBPART VV 11 Section 1. Clause 17 of subparagraph (i) of the opening paragraph of 12 section 1210 of the tax law, as amended by chapter 282 of the laws of 13 2015, is amended to read as follows: 14 (17) the county of Tioga is hereby further authorized and empowered to 15 adopt and amend local laws, ordinances or resolutions imposing such 16 taxes at a rate which is: (i) one-half of one percent additional to the 17 three percent rate authorized above in this paragraph for such county 18 for the period beginning September first, nineteen hundred ninety-three, 19 and ending November thirtieth, two thousand three; and (ii) one percent 20 additional to the three percent rate authorized above in this paragraph 21 for such county for the period beginning December first, two thousand 22 five, and ending November thirtieth, two thousand [seventeen] nineteen; 23 § 2. This act shall take effect immediately. 24 SUBPART WW 25 Section 1. Clause 11 of subparagraph (i) of the opening paragraph of 26 section 1210 of the tax law, as amended by chapter 276 of the laws of 27 2015, is amended to read as follows: 28 (11) the county of Tompkins is hereby further authorized and empowered 29 to adopt and amend local laws, ordinances or resolutions imposing such 30 taxes at a rate which is one-half or one percent additional to the three 31 percent rate authorized above in this paragraph for such county for the 32 period beginning December first, nineteen hundred ninety-two and ending 33 November thirtieth, two thousand [seventeen] nineteen; 34 § 2. This act shall take effect immediately. 35 SUBPART XX 36 Section 1. Clause 7 of subparagraph (i) of the opening paragraph of 37 section 1210 of the tax law, as amended by chapter 181 of the laws of 38 2015, is amended to read as follows: 39 (7) the county of Ulster is hereby further authorized and empowered to 40 adopt and amend local laws, ordinances or resolutions imposing such 41 taxes at a rate which is one percent additional to the three percent 42 rate authorized above in this paragraph for such county for the period 43 beginning September first, two thousand two and ending November thirti- 44 eth, two thousand [seventeen] nineteen; 45 § 2. Section 3 of chapter 200 of the laws of 2002 amending the tax law 46 relating to certain tax rates imposed by the county of Ulster, as 47 amended by chapter 181 of the laws of 2015, is amended to read as 48 follows: 49 § 3. If, pursuant to the authority of this act, the county of Ulster 50 imposes sales and compensating use taxes at a rate greater than threeA. 7935 28 1 percent for all or any portion of the period commencing September 1, 2 2002, and ending November 30, [2017] 2019, net collections from such 3 additional rate of tax imposed during such period shall be deemed to be, 4 and shall be included in, net collections subject to such county's 5 existing agreement with the city of Kingston entered into pursuant to 6 subdivision (c) of section 1262 of the tax law and such net collections 7 shall be allocated in accordance with such agreement. 8 § 3. This act shall take effect immediately. 9 SUBPART YY 10 Section 1. Clause 34 of subparagraph (i) of the opening paragraph of 11 section 1210 of the tax law, as amended by chapter 196 of the laws of 12 2015, is amended to read as follows: 13 (34) the county of Wayne is hereby further authorized and empowered to 14 adopt and amend local laws, ordinances or resolutions imposing such 15 taxes at a rate that is one percent additional to the three percent rate 16 authorized above in this paragraph for such county for the period begin- 17 ning December first, two thousand five, and ending November thirtieth, 18 two thousand [seventeen] nineteen; 19 § 2. This act shall take effect immediately. 20 SUBPART ZZ 21 Section 1. Clause 6 of subparagraph (i) of the opening paragraph of 22 section 1210 of the tax law, as amended by chapter 293 of the laws of 23 2015, is amended to read as follows: 24 (6) the county of Wyoming is hereby further authorized and empowered 25 to adopt and amend local laws, ordinances or resolutions imposing such 26 taxes at a rate which is one percent additional to the three percent 27 rate authorized above in this paragraph for such county for the period 28 beginning September first, nineteen hundred ninety-two and ending Novem- 29 ber thirtieth, two thousand [seventeen] nineteen; 30 § 2. This act shall take effect immediately. 31 SUBPART AAA 32 Section 1. Clause 30 of subparagraph (i) of the opening paragraph of 33 section 1210 of the tax law, as amended by chapter 156 of the laws of 34 2015, is amended to read as follows: 35 (30) the county of Yates is hereby further authorized and empowered to 36 adopt and amend local laws, ordinances or resolutions imposing such 37 taxes at a rate which is one percent additional to the three percent 38 rate authorized above in this paragraph for such county for the period 39 beginning September first, two thousand three, and ending November thir- 40 tieth, two thousand [seventeen] nineteen; 41 § 2. This act shall take effect immediately. 42 SUBPART BBB 43 Section 1. Clause 6 of subparagraph (ii) of the opening paragraph of 44 section 1210 of the tax law, as amended by chapter 207 of the laws of 45 2015, is amended to read as follows: 46 (6) the city of Oswego is hereby further authorized and empowered to 47 adopt and amend local laws, ordinances or resolutions imposing such 48 taxes at a rate which is one percent additional to the three percentA. 7935 29 1 rate authorized above in this paragraph for such city for the period 2 beginning September first, two thousand four, and ending November thir- 3 tieth, two thousand [seventeen] nineteen; 4 § 2. This act shall take effect immediately. 5 SUBPART CCC 6 Section 1. Clause 1 of subparagraph (ii) of the opening paragraph of 7 section 1210 of the tax law, as amended by chapter 67 of the laws of 8 2015, is amended to read as follows: 9 (1) the city of Yonkers is hereby further authorized and empowered to 10 adopt and amend local laws, ordinances or resolutions imposing such 11 taxes at a rate which is: (a) one percent additional to the three 12 percent rate authorized above in this paragraph for such city; and (b) 13 one-half of one percent in addition to the other rates authorized in 14 this paragraph for such city for the period beginning September first, 15 two thousand fifteen and ending November thirtieth, two thousand [seven-16teen] nineteen; 17 § 2. Section 7 of chapter 67 of the laws of 2015, amending the tax law 18 relating to authorizing the city of Yonkers to impose additional sales 19 tax, is amended to read as follows: 20 § 7. This act shall take effect immediately and shall expire and be 21 deemed repealed November 30, [2017] 2019. 22 § 3. This act shall take effect immediately; provided, however, that 23 the amendments to clause 1 of subparagraph (ii) of the opening paragraph 24 of section 1210 of the tax law made by section one of this act shall not 25 affect the expiration and reversion of such clause and shall be deemed 26 to expire therewith. 27 SUBPART DDD 28 Section 1. Clause 4 of subparagraph (ii) of the opening paragraph of 29 section 1210 of the tax law, as amended by chapter 274 of the laws of 30 2015, is amended to read as follows: 31 (4) the city of New Rochelle is hereby further authorized and 32 empowered to adopt and amend local laws, ordinances or resolutions 33 imposing such taxes at a rate which is one percent additional to the 34 three percent rate authorized above in this paragraph for such city for 35 the period beginning September first, nineteen hundred ninety-three and 36 ending December thirty-first, two thousand [seventeen] nineteen; 37 § 2. This act shall take effect immediately. 38 § 2. Severability clause. If any clause, sentence, paragraph, subdivi- 39 sion, or section of this part shall be adjudged by any court of compe- 40 tent jurisdiction to be invalid, such judgment shall not affect, impair, 41 or invalidate the remainder thereof, but shall be confined in its opera- 42 tion to the clause, sentence, paragraph, subdivision or section thereof 43 directly involved in the controversy in which such judgment shall have 44 been rendered. It is hereby declared to be the intent of the legislature 45 that this part would have been enacted even if such invalid provisions 46 had not been included herein. 47 § 3. This act shall take effect immediately provided, however, that 48 the applicable effective date of Subparts A through DDD of this part 49 shall be as specifically set forth in the last section of such Subparts. 50 PART BA. 7935 30 1 Section 1. This part enacts into law legislation providing for the 2 imposition of hotel and motel taxes by certain counties. Each component 3 is wholly contained within a Subpart identified as Subparts A through C. 4 The effective date for each particular provision contained within a 5 Subpart is set forth in the last section of such Subpart. Any provision 6 of any section contained within a Subpart, including the effective date 7 of the Subpart, which makes reference to a section "of this act", when 8 used in connection with that particular component, shall be deemed to 9 mean and refer to the corresponding section of the subpart in which it 10 is found. Section three of this part sets forth the general effective 11 date of this part. 12 SUBPART A 13 Section 1. Subdivision 7 of section 1202-q of the tax law, as amended 14 by chapter 323 of the laws of 2015, is amended to read as follows: 15 (7) Such local law shall provide for the imposition of a hotel or 16 motel tax for a period to expire on December thirty-first, two thousand 17 [seventeen] nineteen. 18 § 2. This act shall take effect immediately. 19 SUBPART B 20 Section 1. Section 2 of chapter 405 of the laws of 2007, amending the 21 tax law relating to increasing hotel/motel taxes in Chautauqua county, 22 as amended by chapter 320 of the laws of 2015, is amended to read as 23 follows: 24 § 2. This act shall take effect December 1, 2007 and shall expire and 25 be deemed repealed November 30, [2017] 2019. 26 § 2. This act shall take effect immediately. 27 SUBPART C 28 Section 1. Subdivision 7 of section 1202-o of the tax law, as amended 29 by chapter 348 of the laws of 2015, is amended to read as follows: 30 (7) Such local law shall provide for the imposition of a hotel or 31 motel tax until December thirty-first, two thousand [seventeen] 32 nineteen. 33 § 2. This act shall take effect immediately. 34 § 2. Severability clause. If any clause, sentence, paragraph, subdivi- 35 sion, or section of this part shall be adjudged by any court of compe- 36 tent jurisdiction to be invalid, such judgment shall not affect, impair, 37 or invalidate the remainder thereof, but shall be confined in its opera- 38 tion to the clause, sentence, paragraph, subdivision or section thereof 39 directly involved in the controversy in which such judgment shall have 40 been rendered. It is hereby declared to be the intent of the legislature 41 that this part would have been enacted even if such invalid provisions 42 had not been included herein. 43 § 3. This act shall take effect immediately provided, however, that 44 the applicable effective date of Subparts A through C of this part shall 45 be as specifically set forth in the last section of such Subparts. 46 PART C 47 Section 1. This part enacts into law legislation providing for the 48 imposition of a county recording tax on obligation secured by a mortgageA. 7935 31 1 on real property. Each component is wholly contained within a Subpart 2 identified as Subparts A through H. The effective date for each partic- 3 ular provision contained within a Subpart is set forth in the last 4 section of such Subpart. Any provision of any section contained within a 5 Subpart, including the effective date of the Subpart, which makes refer- 6 ence to a section "of this act", when used in connection with that 7 particular component, shall be deemed to mean and refer to the corre- 8 sponding section of the subpart in which it is found. Section three of 9 this part sets forth the general effective date of this part. 10 SUBPART A 11 Section 1. Section 2 of chapter 333 of the laws of 2006 amending the 12 tax law relating to authorizing the county of Schoharie to impose a 13 county recording tax on obligation secured by a mortgage on real proper- 14 ty, as amended by chapter 281 of the laws of 2015, is amended to read as 15 follows: 16 § 2. This act shall take effect immediately and shall expire and be 17 deemed repealed on and after December 1, [2017] 2019. 18 § 2. This act shall take effect immediately. 19 SUBPART B 20 Section 1. Section 2 of chapter 326 of the laws of 2006, amending the 21 tax law relating to authorizing the county of Hamilton to impose a coun- 22 ty recording tax on obligations secured by mortgages on real property, 23 as amended by chapter 296 of the laws of 2015, is amended to read as 24 follows: 25 § 2. This act shall take effect immediately and shall expire and be 26 deemed repealed December 1, [2017] 2019. 27 § 2. This act shall take effect immediately. 28 SUBPART C 29 Section 1. Section 2 of chapter 489 of the laws of 2004, amending the 30 tax law relating to the mortgage recording tax in the county of Fulton, 31 as amended by chapter 285 of the laws of 2015, is amended to read as 32 follows: 33 § 2. This act shall take effect immediately and shall expire November 34 30, [2017] 2019 when upon such date the provisions of this act shall be 35 deemed repealed. 36 § 2. This act shall take effect immediately. 37 SUBPART D 38 Section 1. Subdivision 1 of section 253-d of the tax law, as amended 39 by chapter 22 of the laws of 2015, is amended to read as follows: 40 1. The city of Yonkers, acting through its local legislative body, is 41 hereby authorized and empowered to adopt and amend local laws imposing 42 in any such city during the period beginning September first, nineteen 43 hundred ninety-three and ending August thirty-first, two thousand 44 [seventeen] nineteen, a tax of fifty cents for each one hundred dollars 45 and each remaining major fraction thereof of principal debt or obli- 46 gation which is or under any contingency may be secured at the date of 47 execution thereof, or at any time thereafter, by a mortgage on real 48 property situated within such city and recorded on or after the dateA. 7935 32 1 upon which such tax takes effect and a tax of fifty cents on such mort- 2 gage if the principal debt or obligation which is or by any contingency 3 may be secured by such mortgage is less than one hundred dollars. 4 § 2. This act shall take effect immediately. 5 SUBPART E 6 Section 1. Section 2 of chapter 443 of the laws of 2007 amending the 7 tax law relating to authorizing the county of Cortland to impose an 8 additional mortgage recording tax, as amended by chapter 161 of the laws 9 of 2015, is amended to read as follows: 10 § 2. This act shall take effect on the sixtieth day after it shall 11 have become a law and shall expire and be deemed repealed December 1, 12 [2017] 2019. 13 § 2. This act shall take effect immediately. 14 SUBPART F 15 Section 1. Section 2 of chapter 579 of the laws of 2004, amending the 16 tax law relating to authorizing the county of Genesee to impose a county 17 recording tax on certain mortgage obligation, as amended by chapter 301 18 of the laws of 2015, is amended to read as follows: 19 § 2. This act shall take effect on the thirtieth day after it shall 20 have become a law; and shall expire on November 1, [2017] 2019, when 21 upon such date the provisions of this act shall be deemed repealed. 22 § 2. This act shall take effect immediately. 23 SUBPART G 24 Section 1. Section 2 of chapter 366 of the laws of 2005, amending the 25 tax law relating to the mortgage recording tax in the county of Yates, 26 as amended by chapter 232 of the laws of 2014, is amended to read as 27 follows: 28 § 2. This act shall take effect on the thirtieth day after it shall 29 have become a law and shall expire and be deemed repealed on December 1, 30 [2017] 2019. 31 § 2. This act shall take effect immediately. 32 SUBPART H 33 Section 1. Section 3 of chapter 365 of the laws of 2005, amending the 34 tax law relating to the mortgage recording tax in the county of Steuben, 35 as amended by chapter 212 of the laws of 2014, is amended to read as 36 follows: 37 § 3. This act shall take effect immediately except that section two of 38 this act shall take effect on the thirtieth day after it shall have 39 become a law and shall expire and be deemed repealed on December 1, 40 [2017] 2019. 41 § 2. This act shall take effect immediately. 42 § 2. Severability clause. If any clause, sentence, paragraph, subdivi- 43 sion, or section of this part shall be adjudged by any court of compe- 44 tent jurisdiction to be invalid, such judgment shall not affect, impair, 45 or invalidate the remainder thereof, but shall be confined in its opera- 46 tion to the clause, sentence, paragraph, subdivision or section thereof 47 directly involved in the controversy in which such judgment shall have 48 been rendered. It is hereby declared to be the intent of the legislatureA. 7935 33 1 that this part would have been enacted even if such invalid provisions 2 had not been included herein. 3 § 3. This act shall take effect immediately provided, however, that 4 the applicable effective date of Subparts A through H of this part shall 5 be as specifically set forth in the last section of such Subparts. 6 PART D 7 Section 1. Section 2 of chapter 556 of the laws of 2007 amending the 8 tax law relating to the imposition of an additional real estate transfer 9 tax within the county of Columbia, as amended by chapter 308 of the laws 10 of 2015, is amended to read as follows: 11 § 2. This act shall take effect immediately and shall expire and be 12 deemed repealed on December 31, [2017] 2019. 13 § 2. This act shall take effect immediately. 14 PART E 15 Section 1. Subparagraph (A) of paragraph 7 of subdivision (ee) of 16 section 1115 of the tax law, as amended by section 33 of part A of chap- 17 ter 20 of the laws of 2015, is amended to read as follows: 18 (A) "Tenant" means a person who, as lessee, enters into a space lease 19 with a landlord for a term of ten years or more commencing on or after 20 September first, two thousand five, but not later than, in the case of a 21 space lease with respect to leased premises located in eligible areas as 22 defined in clause (i) of subparagraph (D) of this paragraph, September 23 first, two thousand [seventeen] nineteen and, in the case of a space 24 lease with respect to leased premises located in eligible areas as 25 defined in clause (ii) of subparagraph (D) of this paragraph not later 26 than September first, two thousand [nineteen] twenty-one, of premises 27 for use as commercial office space in buildings located or to be located 28 in the eligible areas. A person who currently occupies premises for use 29 as commercial office space under an existing lease in a building in the 30 eligible areas shall not be eligible for exemption under this subdivi- 31 sion unless such existing lease, in the case of a space lease with 32 respect to leased premises located in eligible areas as defined in 33 clause (i) of subparagraph (D) of this paragraph expires according to 34 its terms before September first, two thousand [seventeen] nineteen or 35 such existing lease, in the case of a space lease with respect to leased 36 premises located in eligible areas as defined in clause (ii) of subpara- 37 graph (D) of this paragraph and such person enters into a space lease, 38 for a term of ten years or more commencing on or after September first, 39 two thousand five, of premises for use as commercial office space in a 40 building located or to be located in the eligible areas, provided that 41 such space lease with respect to leased premises located in eligible 42 areas as defined in clause (i) of subparagraph (D) of this paragraph 43 commences no later than September first, two thousand [seventeen] nine- 44 teen, and provided that such space lease with respect to leased premises 45 located in eligible areas as defined in clause (ii) of subparagraph (D) 46 of this paragraph commences no later than September first, two thousand 47 [nineteen] twenty-one and provided, further, that such space lease shall 48 expire no earlier than ten years after the expiration of the original 49 lease. 50 § 2. Section 2 of part C of chapter 2 of the laws of 2005 amending the 51 tax law relating to exemptions from sales and use taxes, as amended byA. 7935 34 1 section 34 of part A of chapter 20 of the laws of 2015, is amended to 2 read as follows: 3 § 2. This act shall take effect September 1, 2005 and shall expire and 4 be deemed repealed on December 1, [2020] 2022, and shall apply to sales 5 made, uses occurring and services rendered on or after such effective 6 date, in accordance with the applicable transitional provisions of 7 sections 1106 and 1217 of the tax law; except that clause (i) of subpar- 8 agraph (D) of paragraph seven of subdivision (ee) of section 1115 of the 9 tax law, as added by section one of this act, shall expire and be deemed 10 repealed December 1, [2018] 2020. 11 § 3. Subdivision (b) of section 25-z of the general city law, as 12 amended by section 35 of part A of chapter 20 of the laws of 2015, is 13 amended to read as follows: 14 (b) No eligible business shall be authorized to receive a credit under 15 any local law enacted pursuant to this article until the premises with 16 respect to which it is claiming the credit meet the requirements in the 17 definition of eligible premises and until it has obtained a certif- 18 ication of eligibility from the mayor of such city or an agency desig- 19 nated by such mayor, and an annual certification from such mayor or an 20 agency designated by such mayor as to the number of eligible aggregate 21 employment shares maintained by such eligible business that may qualify 22 for obtaining a tax credit for the eligible business' taxable year. Any 23 written documentation submitted to such mayor or such agency or agencies 24 in order to obtain any such certification shall be deemed a written 25 instrument for purposes of section 175.00 of the penal law. Such local 26 law may provide for application fees to be determined by such mayor or 27 such agency or agencies. No such certification of eligibility shall be 28 issued under any local law enacted pursuant to this article to an eligi- 29 ble business on or after July first, two thousand [seventeen] nineteen 30 unless: 31 (1) prior to such date such business has purchased, leased or entered 32 into a contract to purchase or lease particular premises or a parcel on 33 which will be constructed such premises or already owned such premises 34 or parcel; 35 (2) prior to such date improvements have been commenced on such prem- 36 ises or parcel, which improvements will meet the requirements of subdi- 37 vision (e) of section twenty-five-y of this article relating to expendi- 38 tures for improvements; 39 (3) prior to such date such business submits a preliminary application 40 for a certification of eligibility to such mayor or such agency or agen- 41 cies with respect to a proposed relocation to such particular premises; 42 and 43 (4) such business relocates to such particular premises not later than 44 thirty-six months or, in a case in which the expenditures made for the 45 improvements specified in paragraph two of this subdivision are in 46 excess of fifty million dollars within seventy-two months from the date 47 of submission of such preliminary application. 48 § 4. Subdivision (b) of section 25-ee of the general city law, as 49 amended by section 36 of part A of chapter 20 of the laws of 2015, is 50 amended to read as follows: 51 (b) No eligible business or special eligible business shall be author- 52 ized to receive a credit against tax under any local law enacted pursu- 53 ant to this article until the premises with respect to which it is 54 claiming the credit meet the requirements in the definition of eligible 55 premises and until it has obtained a certification of eligibility from 56 the mayor of such city or any agency designated by such mayor, and anA. 7935 35 1 annual certification from such mayor or an agency designated by such 2 mayor as to the number of eligible aggregate employment shares main- 3 tained by such eligible business or such special eligible business that 4 may qualify for obtaining a tax credit for the eligible business' taxa- 5 ble year. No special eligible business shall be authorized to receive a 6 credit against tax under the provisions of this article unless the 7 number of relocated employee base shares calculated pursuant to subdivi- 8 sion (o) of section twenty-five-dd of this article is equal to or great- 9 er than the lesser of twenty-five percent of the number of New York city 10 base shares calculated pursuant to subdivision (p) of such section and 11 two hundred fifty employment shares. Any written documentation submitted 12 to such mayor or such agency or agencies in order to obtain any such 13 certification shall be deemed a written instrument for purposes of 14 section 175.00 of the penal law. Such local law may provide for applica- 15 tion fees to be determined by such mayor or such agency or agencies. No 16 certification of eligibility shall be issued under any local law enacted 17 pursuant to this article to an eligible business on or after July first, 18 two thousand [seventeen] nineteen unless: 19 (1) prior to such date such business has purchased, leased or entered 20 into a contract to purchase or lease premises in the eligible Lower 21 Manhattan area or a parcel on which will be constructed such premises; 22 (2) prior to such date improvements have been commenced on such prem- 23 ises or parcel, which improvements will meet the requirements of subdi- 24 vision (e) of section twenty-five-dd of this article relating to expend- 25 itures for improvements; 26 (3) prior to such date such business submits a preliminary application 27 for a certification of eligibility to such mayor or such agency or agen- 28 cies with respect to a proposed relocation to such premises; and 29 (4) such business relocates to such premises as provided in subdivi- 30 sion (j) of section twenty-five-dd of this article not later than thir- 31 ty-six months or, in a case in which the expenditures made for the 32 improvements specified in paragraph two of this subdivision are in 33 excess of fifty million dollars within seventy-two months from the date 34 of submission of such preliminary application. 35 § 5. Subdivision (b) of section 22-622 of the administrative code of 36 the city of New York, as amended by section 37 of part A of chapter 20 37 of the laws of 2015, is amended to read as follows: 38 (b) No eligible business shall be authorized to receive a credit 39 against tax or a reduction in base rent subject to tax under the 40 provisions of this chapter, and of title eleven of the code as described 41 in subdivision (a) of this section, until the premises with respect to 42 which it is claiming the credit meet the requirements in the definition 43 of eligible premises and until it has obtained a certification of eligi- 44 bility from the mayor or an agency designated by the mayor, and an annu- 45 al certification from the mayor or an agency designated by the mayor as 46 to the number of eligible aggregate employment shares maintained by such 47 eligible business that may qualify for obtaining a tax credit for the 48 eligible business' taxable year. Any written documentation submitted to 49 the mayor or such agency or agencies in order to obtain any such certif- 50 ication shall be deemed a written instrument for purposes of section 51 175.00 of the penal law. Application fees for such certifications shall 52 be determined by the mayor or such agency or agencies. No certification 53 of eligibility shall be issued to an eligible business on or after July 54 first, two thousand [seventeen] nineteen unless: 55 (1) prior to such date such business has purchased, leased or entered 56 into a contract to purchase or lease particular premises or a parcel onA. 7935 36 1 which will be constructed such premises or already owned such premises 2 or parcel; 3 (2) prior to such date improvements have been commenced on such prem- 4 ises or parcel which improvements will meet the requirements of subdivi- 5 sion (e) of section 22-621 of this chapter relating to expenditures for 6 improvements; 7 (3) prior to such date such business submits a preliminary application 8 for a certification of eligibility to such mayor or such agency or agen- 9 cies with respect to a proposed relocation to such particular premises; 10 and 11 (4) such business relocates to such particular premises not later than 12 thirty-six months or, in a case in which the expenditures made for 13 improvements specified in paragraph two of this subdivision are in 14 excess of fifty million dollars within seventy-two months from the date 15 of submission of such preliminary application. 16 § 6. Subdivision (b) of section 22-624 of the administrative code of 17 the city of New York, as amended by section 38 of part A of chapter 20 18 of the laws of 2015, is amended to read as follows: 19 (b) No eligible business or special eligible business shall be author- 20 ized to receive a credit against tax under the provisions of this chap- 21 ter, and of title eleven of the code as described in subdivision (a) of 22 this section, until the premises with respect to which it is claiming 23 the credit meet the requirements in the definition of eligible premises 24 and until it has obtained a certification of eligibility from the mayor 25 or an agency designated by the mayor, and an annual certification from 26 the mayor or an agency designated by the mayor as to the number of 27 eligible aggregate employment shares maintained by such eligible busi- 28 ness or special eligible business that may qualify for obtaining a tax 29 credit for the eligible business' taxable year. No special eligible 30 business shall be authorized to receive a credit against tax under the 31 provisions of this chapter and of title eleven of the code unless the 32 number of relocated employee base shares calculated pursuant to subdivi- 33 sion (o) of section 22-623 of this chapter is equal to or greater than 34 the lesser of twenty-five percent of the number of New York city base 35 shares calculated pursuant to subdivision (p) of such section 22-623, 36 and two hundred fifty employment shares. Any written documentation 37 submitted to the mayor or such agency or agencies in order to obtain any 38 such certification shall be deemed a written instrument for purposes of 39 section 175.00 of the penal law. Application fees for such certif- 40 ications shall be determined by the mayor or such agency or agencies. No 41 certification of eligibility shall be issued to an eligible business on 42 or after July first, two thousand [seventeen] nineteen unless: 43 (1) prior to such date such business has purchased, leased or entered 44 into a contract to purchase or lease premises in the eligible Lower 45 Manhattan area or a parcel on which will be constructed such premises; 46 (2) prior to such date improvements have been commenced on such prem- 47 ises or parcel, which improvements will meet the requirements of subdi- 48 vision (e) of section 22-623 of this chapter relating to expenditures 49 for improvements; 50 (3) prior to such date such business submits a preliminary application 51 for a certification of eligibility to such mayor or such agency or agen- 52 cies with respect to a proposed relocation to such premises; and 53 (4) such business relocates to such premises not later than thirty-six 54 months or, in a case in which the expenditures made for the improvements 55 specified in paragraph two of this subdivision are in excess of fiftyA. 7935 37 1 million dollars within seventy-two months from the date of submission of 2 such preliminary application. 3 § 7. Paragraph 1 of subdivision (b) of section 25-s of the general 4 city law, as amended by section 39 of part A of chapter 20 of the laws 5 of 2015, is amended to read as follows: 6 (1) non-residential premises that are wholly contained in property 7 that is eligible to obtain benefits under title two-D or two-F of arti- 8 cle four of the real property tax law, or would be eligible to receive 9 benefits under such article except that such property is exempt from 10 real property taxation and the requirements of paragraph (b) of subdivi- 11 sion seven of section four hundred eighty-nine-dddd of such title two-D, 12 or the requirements of subparagraph (ii) of paragraph (b) of subdivision 13 five of section four hundred eighty-nine-cccccc of such title two-F, 14 whichever is applicable, have not been satisfied, provided that applica- 15 tion for such benefits was made after May third, nineteen hundred eight- 16 y-five and prior to July first, two thousand [seventeen] nineteen, that 17 construction or renovation of such premises was described in such appli- 18 cation, that such premises have been substantially improved by such 19 construction or renovation so described, that the minimum required 20 expenditure as defined in such title two-D or two-F, whichever is appli- 21 cable, has been made, and that such real property is located in an 22 eligible area; or 23 § 8. Paragraph 3 of subdivision (b) of section 25-s of the general 24 city law, as amended by section 40 of part A of chapter 20 of the laws 25 of 2015, is amended to read as follows: 26 (3) non-residential premises that are wholly contained in real proper- 27 ty that has obtained approval after October thirty-first, two thousand 28 and prior to July first, two thousand [seventeen] nineteen for financing 29 by an industrial development agency established pursuant to article 30 eighteen-A of the general municipal law, provided that such financing 31 has been used in whole or in part to substantially improve such premises 32 (by construction or renovation), and that expenditures have been made 33 for improvements to such real property in excess of ten per centum of 34 the value at which such real property was assessed for tax purposes for 35 the tax year in which such improvements commenced, that such expendi- 36 tures have been made within thirty-six months after the earlier of (i) 37 the issuance by such agency of bonds for such financing, or (ii) the 38 conveyance of title to such property to such agency, and that such real 39 property is located in an eligible area; or 40 § 9. Paragraph 5 of subdivision (b) of section 25-s of the general 41 city law, as amended by section 41 of part A of chapter 20 of the laws 42 of 2015, is amended to read as follows: 43 (5) non-residential premises that are wholly contained in real proper- 44 ty owned by such city or the New York state urban development corpo- 45 ration, or a subsidiary thereof, a lease for which was approved in 46 accordance with the applicable provisions of the charter of such city or 47 by the board of directors of such corporation, and such approval was 48 obtained after October thirty-first, two thousand and prior to July 49 first, two thousand [seventeen] nineteen, provided, however, that such 50 premises were constructed or renovated subsequent to such approval, that 51 expenditures have been made subsequent to such approval for improvements 52 to such real property (by construction or renovation) in excess of ten 53 per centum of the value at which such real property was assessed for tax 54 purposes for the tax year in which such improvements commenced, that 55 such expenditures have been made within thirty-six months after theA. 7935 38 1 effective date of such lease, and that such real property is located in 2 an eligible area; or 3 § 10. Paragraph 2 of subdivision (c) of section 25-t of the general 4 city law, as amended by section 42 of part A of chapter 20 of the laws 5 of 2015, is amended to read as follows: 6 (2) No eligible energy user, qualified eligible energy user, on-site 7 cogenerator, or clean on-site cogenerator shall receive a rebate pursu- 8 ant to this article until it has obtained a certification from the 9 appropriate city agency in accordance with a local law enacted pursuant 10 to this section. No such certification for a qualified eligible energy 11 user shall be issued on or after November first, two thousand. No such 12 certification of any other eligible energy user, on-site cogenerator, or 13 clean on-site cogenerator shall be issued on or after July first, two 14 thousand [seventeen] nineteen. 15 § 11. Paragraph 1 of subdivision (a) of section 25-aa of the general 16 city law, as amended by section 43 of part A of chapter 20 of the laws 17 of 2015, is amended to read as follows: 18 (1) is eligible to obtain benefits under title two-D or two-F of arti- 19 cle four of the real property tax law, or would be eligible to receive 20 benefits under such title except that such property is exempt from real 21 property taxation and the requirements of paragraph (b) of subdivision 22 seven of section four hundred eighty-nine-dddd of such title two-D, or 23 the requirements of subparagraph (ii) of paragraph (b) of subdivision 24 five of section four hundred eighty-nine-cccccc of such title two-F, 25 whichever is applicable, of the real property tax law have not been 26 satisfied, provided that application for such benefits was made after 27 the thirtieth day of June, nineteen hundred ninety-five and before the 28 first day of July, two thousand [seventeen] nineteen, that construction 29 or renovation of such building or structure was described in such appli- 30 cation, that such building or structure has been substantially improved 31 by such construction or renovation, and (i) that the minimum required 32 expenditure as defined in such title has been made, or (ii) where there 33 is no applicable minimum required expenditure, the building was 34 constructed within such period or periods of time established by title 35 two-D or two-F, whichever is applicable, of article four of the real 36 property tax law for construction of a new building or structure; or 37 § 12. Paragraphs 2 and 3 of subdivision (a) of section 25-aa of the 38 general city law, as amended by section 44 of part A of chapter 20 of 39 the laws of 2015, are amended to read as follows: 40 (2) has obtained approval after the thirtieth day of June, nineteen 41 hundred ninety-five and before the first day of July, two thousand 42 [seventeen] nineteen, for financing by an industrial development agency 43 established pursuant to article eighteen-A of the general municipal law, 44 provided that such financing has been used in whole or in part to 45 substantially improve such building or structure by construction or 46 renovation, that expenditures have been made for improvements to such 47 real property in excess of twenty per centum of the value at which such 48 real property was assessed for tax purposes for the tax year in which 49 such improvements commenced, and that such expenditures have been made 50 within thirty-six months after the earlier of (i) the issuance by such 51 agency of bonds for such financing, or (ii) the conveyance of title to 52 such building or structure to such agency; or 53 (3) is owned by the city of New York or the New York state urban 54 development corporation, or a subsidiary corporation thereof, a lease 55 for which was approved in accordance with the applicable provisions of 56 the charter of such city or by the board of directors of such corpo-A. 7935 39 1 ration, as the case may be, and such approval was obtained after the 2 thirtieth day of June, nineteen hundred ninety-five and before the first 3 day of July, two thousand [seventeen] nineteen, provided that expendi- 4 tures have been made for improvements to such real property in excess of 5 twenty per centum of the value at which such real property was assessed 6 for tax purposes for the tax year in which such improvements commenced, 7 and that such expenditures have been made within thirty-six months after 8 the effective date of such lease; or 9 § 13. Subdivision (f) of section 25-bb of the general city law, as 10 amended by section 45 of part A of chapter 20 of the laws of 2015, is 11 amended to read as follows: 12 (f) Application and certification. An owner or lessee of a building or 13 structure located in an eligible revitalization area, or an agent of 14 such owner or lessee, may apply to such department of small business 15 services for certification that such building or structure is an eligi- 16 ble building or targeted eligible building meeting the criteria of 17 subdivision (a) or (q) of section twenty-five-aa of this article. 18 Application for such certification must be filed after the thirtieth day 19 of June, nineteen hundred ninety-five and before a building permit is 20 issued for the construction or renovation required by such subdivisions 21 and before the first day of July, two thousand [seventeen] nineteen, 22 provided that no certification for a targeted eligible building shall be 23 issued after October thirty-first, two thousand. Such application shall 24 identify expenditures to be made that will affect eligibility under such 25 subdivision (a) or (q). Upon completion of such expenditures, an appli- 26 cant shall supplement such application to provide information (i) estab- 27 lishing that the criteria of such subdivision (a) or (q) have been met; 28 (ii) establishing a basis for determining the amount of special rebates, 29 including a basis for an allocation of the special rebate among eligible 30 revitalization area energy users purchasing or otherwise receiving ener- 31 gy services from an eligible redistributor of energy or a qualified 32 eligible redistributor of energy; and (iii) supporting an allocation of 33 charges for energy services between eligible charges and other charges. 34 Such department shall certify a building or structure as an eligible 35 building or targeted eligible building after receipt and review of such 36 information and upon a determination that such information establishes 37 that the building or structure qualifies as an eligible building or 38 targeted eligible building. Such department shall mail such certif- 39 ication or notice thereof to the applicant upon issuance. Such certif- 40 ication shall remain in effect provided the eligible redistributor of 41 energy or qualified eligible redistributor of energy reports any changes 42 that materially affect the amount of the special rebates to which it is 43 entitled or the amount of reduction required by subdivision (c) of this 44 section in an energy services bill of an eligible revitalization area 45 energy user and otherwise complies with the requirements of this arti- 46 cle. Such department shall notify the private utility or public utility 47 service required to make a special rebate to such redistributor of the 48 amount of such special rebate established at the time of certification 49 and any changes in such amount and any suspension or termination by such 50 department of certification under this subdivision. Such department may 51 require some or all of the information required as part of an applica- 52 tion or other report be provided by a licensed engineer. 53 § 14. Paragraph 1 of subdivision (i) of section 22-601 of the adminis- 54 trative code of the city of New York, as amended by section 46 of part A 55 of chapter 20 of the laws of 2015, is amended to read as follows:A. 7935 40 1 (1) Non-residential premises that are wholly contained in property 2 that is eligible to obtain benefits under part four or part five of 3 subchapter two of chapter two of title eleven of this code, or would be 4 eligible to receive benefits under such chapter except that such proper- 5 ty is exempt from real property taxation and the requirements of para- 6 graph two of subdivision g of section 11-259 of this code, or the 7 requirements of subparagraph (b) of paragraph two of subdivision e of 8 section 11-270 of this code, whichever is applicable, have not been 9 satisfied, provided that application for such benefits was made after 10 May third, nineteen hundred eighty-five and prior to July first, two 11 thousand [seventeen] nineteen, that construction or renovation of such 12 premises was described in such application, that such premises have been 13 substantially improved by such construction or renovation so described, 14 that the minimum required expenditure as defined in such part four or 15 part five, whichever is applicable, has been made, and that such real 16 property is located in an eligible area; or 17 § 15. Paragraph 3 of subdivision (i) of section 22-601 of the adminis- 18 trative code of the city of New York, as amended by section 47 of part A 19 of chapter 20 of the laws of 2015, is amended to read as follows: 20 (3) non-residential premises that are wholly contained in real proper- 21 ty that has obtained approval after October thirty-first, two thousand 22 and prior to July first, two thousand [seventeen] nineteen for financing 23 by an industrial development agency established pursuant to article 24 eighteen-A of the general municipal law, provided that such financing 25 has been used in whole or in part to substantially improve such premises 26 (by construction or renovation), and that expenditures have been made 27 for improvements to such real property in excess of ten per centum of 28 the value at which such real property was assessed for tax purposes for 29 the tax year in which such improvements commenced, that such expendi- 30 tures have been made within thirty-six months after the earlier of (i) 31 the issuance by such agency of bonds for such financing, or (ii) the 32 conveyance of title to such property to such agency, and that such real 33 property is located in an eligible area; or 34 § 16. Paragraph 5 of subdivision (i) of section 22-601 of the adminis- 35 trative code of the city of New York, as amended by section 48 of part A 36 of chapter 20 of the laws of 2015, is amended to read as follows: 37 (5) non-residential premises that are wholly contained in real proper- 38 ty owned by such city or the New York state urban development corpo- 39 ration, or a subsidiary thereof, a lease for which was approved in 40 accordance with the applicable provisions of the charter of such city or 41 by the board of directors of such corporation, and such approval was 42 obtained after October thirty-first, two thousand and prior to July 43 first, two thousand [seventeen] nineteen, provided, however, that such 44 premises were constructed or renovated subsequent to such approval, that 45 expenditures have been made subsequent to such approval for improvements 46 to such real property (by construction or renovation) in excess of ten 47 per centum of the value at which such real property was assessed for tax 48 purposes for the tax year in which such improvements commenced, that 49 such expenditures have been made within thirty-six months after the 50 effective date of such lease, and that such real property is located in 51 an eligible area; or 52 § 17. Paragraph 1 of subdivision (c) of section 22-602 of the adminis- 53 trative code of the city of New York, as amended by section 49 of part 54 A of chapter 20 of the laws of 2015, is amended to read as follows: 55 (1) No eligible energy user, qualified eligible energy user, on-site 56 cogenerator, clean on-site cogenerator or special eligible energy userA. 7935 41 1 shall receive a rebate pursuant to this chapter until it has obtained a 2 certification as an eligible energy user, qualified eligible energy 3 user, on-site cogenerator, clean on-site cogenerator or special eligible 4 energy user, respectively, from the commissioner of small business 5 services. No such certification for a qualified eligible energy user 6 shall be issued on or after July first, two thousand three. No such 7 certification of any other eligible energy user, on-site cogenerator or 8 clean on-site cogenerator shall be issued on or after July first, two 9 thousand [seventeen] nineteen. The commissioner of small business 10 services, after notice and hearing, may revoke a certification issued 11 pursuant to this subdivision where it is found that eligibility criteria 12 have not been met or that compliance with conditions for continued 13 eligibility has not been maintained. The corporation counsel may main- 14 tain a civil action to recover an amount equal to any benefits improper- 15 ly obtained. 16 § 18. Subparagraph (b-2) of paragraph 2 of subdivision i of section 17 11-704 of the administrative code of the city of New York, as amended by 18 section 50 of part A of chapter 20 of the laws of 2015, is amended to 19 read as follows: 20 (b-2) The amount of the special reduction allowed by this subdivision 21 with respect to a lease other than a sublease commencing between July 22 first, two thousand five and June thirtieth, two thousand [seventeen] 23 nineteen with an initial or renewal lease term of at least five years 24 shall be determined as follows: 25 (i) For the base year the amount of such special reduction shall be 26 equal to the base rent for the base year. 27 (ii) For the first, second, third and fourth twelve-month periods 28 following the base year the amount of such special reduction shall be 29 equal to the lesser of (A) the base rent for each such twelve-month 30 period or (B) the base rent for the base year. 31 § 19. Subdivision 9 of section 499-aa of the real property tax law, as 32 amended by section 51 of part A of chapter 20 of the laws of 2015, is 33 amended to read as follows: 34 9. "Eligibility period." The period commencing April first, nineteen 35 hundred ninety-five and terminating March thirty-first, two thousand 36 one, provided, however, that with respect to eligible premises defined 37 in subparagraph (i) of paragraph (b) of subdivision ten of this section, 38 the period commencing July first, two thousand and terminating June 39 thirtieth, two thousand [eighteen] twenty, and provided, further, howev- 40 er, that with respect to eligible premises defined in subparagraph (ii) 41 of paragraph (b) or paragraph (c) of subdivision ten of this section, 42 the period commencing July first, two thousand five and terminating June 43 thirtieth, two thousand [eighteen] twenty. 44 § 20. Subparagraph (iii) of paragraph (a) of subdivision 3 of section 45 499-cc of the real property tax law, as amended by section 52 of part A 46 of chapter 20 of the laws of 2015, is amended to read as follows: 47 (iii) With respect to the eligible premises defined in subparagraph 48 (ii) of paragraph (b) or paragraph (c) of subdivision ten of section 49 four hundred ninety-nine-aa of this title and for purposes of determin- 50 ing whether the amount of expenditures required by subdivision one of 51 this section have been satisfied, expenditures on improvements to the 52 common areas of an eligible building shall be included only if work on 53 such improvements commenced and the expenditures are made on or after 54 July first, two thousand five and on or before December thirty-first, 55 two thousand [eighteen] twenty; provided, however, that expenditures onA. 7935 42 1 improvements to the common areas of an eligible building made prior to 2 three years before the lease commencement date shall not be included. 3 § 21. Subdivisions 5 and 9 of section 499-a of the real property tax 4 law, as amended by section 53 of part A of chapter 20 of the laws of 5 2015, are amended to read as follows: 6 5. "Benefit period." The period commencing with the first day of the 7 month immediately following the rent commencement date and terminating 8 no later than sixty months thereafter, provided, however, that with 9 respect to a lease commencing on or after April first, nineteen hundred 10 ninety-seven with an initial lease term of less than five years, but not 11 less than three years, the period commencing with the first day of the 12 month immediately following the rent commencement date and terminating 13 no later than thirty-six months thereafter. Notwithstanding the forego- 14 ing sentence, a benefit period shall expire no later than March thirty- 15 first, two thousand [twenty-four] twenty-six. 16 9. "Eligibility period." The period commencing April first, nineteen 17 hundred ninety-five and terminating March thirty-first, two thousand 18 [eighteen] twenty. 19 § 22. Paragraph (a) of subdivision 3 of section 499-c of the real 20 property tax law, as amended by section 54 of part A of chapter 20 of 21 the laws of 2015, is amended to read as follows: 22 (a) For purposes of determining whether the amount of expenditures 23 required by subdivision one of this section have been satisfied, expend- 24 itures on improvements to the common areas of an eligible building shall 25 be included only if work on such improvements commenced and the expendi- 26 tures are made on or after April first, nineteen hundred ninety-five and 27 on or before September thirtieth, two thousand [eighteen] twenty; 28 provided, however, that expenditures on improvements to the common areas 29 of an eligible building made prior to three years before the lease 30 commencement date shall not be included. 31 § 23. Subdivision 8 of section 499-d of the real property tax law, as 32 amended by section 55 of part A of chapter 20 of the laws of 2015, is 33 amended to read as follows: 34 8. Leases commencing on or after April first, nineteen hundred nine- 35 ty-seven shall be subject to the provisions of this title as amended by 36 chapter six hundred twenty-nine of the laws of nineteen hundred ninety- 37 seven, chapter one hundred eighteen of the laws of two thousand one, 38 chapter four hundred forty of the laws of two thousand three, chapter 39 sixty of the laws of two thousand seven, chapter twenty-two of the laws 40 of two thousand ten, chapter fifty-nine of the laws of two thousand 41 fourteen [and the], chapter twenty of the laws of two thousand fifteen 42 and the chapter of the laws of two thousand seventeen that added this 43 phrase. Notwithstanding any other provision of law to the contrary, with 44 respect to leases commencing on or after April first, nineteen hundred 45 ninety-seven, an application for a certificate of abatement shall be 46 considered timely filed if filed within one hundred eighty days follow- 47 ing the lease commencement date or within sixty days following the date 48 chapter six hundred twenty-nine of the laws of nineteen hundred ninety- 49 seven became a law, whichever is later. 50 § 24. Subparagraph (a) of paragraph 2 of subdivision i of section 51 11-704 of the administrative code of the city of New York, as amended by 52 section 56 of part A of chapter 20 of the laws of 2015, is amended to 53 read as follows: 54 (a) An eligible tenant of eligible taxable premises shall be allowed a 55 special reduction in determining the taxable base rent for such eligible 56 taxable premises. Such special reduction shall be allowed with respectA. 7935 43 1 to the rent for such eligible taxable premises for a period not exceed- 2 ing sixty months or, with respect to a lease commencing on or after 3 April first, nineteen hundred ninety-seven with an initial lease term of 4 less than five years, but not less than three years, for a period not 5 exceeding thirty-six months, commencing on the rent commencement date 6 applicable to such eligible taxable premises, provided, however, that in 7 no event shall any special reduction be allowed for any period beginning 8 after March thirty-first, two thousand [twenty-four] twenty-six. For 9 purposes of applying such special reduction, the base rent for the base 10 year shall, where necessary to determine the amount of the special 11 reduction allowable with respect to any number of months falling within 12 a tax period, be prorated by dividing the base rent for the base year by 13 twelve and multiplying the result by such number of months. 14 § 25. Paragraph (a) of subdivision 1 of section 489-dddddd of the real 15 property tax law, as amended by section 57 of part A of chapter 20 of 16 the laws of 2015, is amended to read as follows: 17 (a) Application for benefits pursuant to this title may be made imme- 18 diately following the effective date of a local law enacted pursuant to 19 this title and continuing until March first, two thousand [nineteen] 20 twenty-one. 21 § 26. Subdivision 3 of section 489-dddddd of the real property tax 22 law, as amended by section 58 of part A of chapter 20 of the laws of 23 2015, is amended to read as follows: 24 3. (a) No benefits pursuant to this title shall be granted for 25 construction work performed pursuant to a building permit issued after 26 April first, two thousand [nineteen] twenty-one. 27 (b) If no building permit was required, then no benefits pursuant to 28 this title shall be granted for construction work that is commenced 29 after April first, two thousand [nineteen] twenty-one. 30 § 27. Paragraph 1 of subdivision a of section 11-271 of the adminis- 31 trative code of the city of New York, as amended by section 59 of part A 32 of chapter 20 of the laws of 2015, is amended to read as follows: 33 (1) Application for benefits pursuant to this part may be made imme- 34 diately following the effective date of the local law that added this 35 section and continuing until March first, two thousand [nineteen] twen- 36 ty-one. 37 § 28. Subdivision c of section 11-271 of the administrative code of 38 the city of New York, as amended by section 60 of part A of chapter 20 39 of the laws of 2015, is amended to read as follows: 40 c. (1) No benefits pursuant to this part shall be granted for 41 construction work performed pursuant to a building permit issued after 42 April first, two thousand [nineteen] twenty-one. 43 (2) If no building permit was required, then no benefits pursuant to 44 this part shall be granted for construction work that is commenced after 45 April first, two thousand [nineteen] twenty-one. 46 § 29. This act shall take effect immediately, except that if this act 47 shall become a law after June 30, 2017, this act shall be deemed to have 48 been in full force and effect on and after June 30, 2017; provided, 49 further, that the amendments to subparagraph (A) of paragraph 7 of 50 subdivision (ee) of section 1115 of the tax law made by section one of 51 this act shall not affect the repeal of such subdivision and shall be 52 repealed therewith. 53 PART FA. 7935 44 1 Section 1. Paragraph 3 of subdivision (a) of section 1212-a of the tax 2 law, as amended by chapter 338 of the laws of 2014, is amended to read 3 as follows: 4 (3) a tax, at the same uniform rate, but at a rate not to exceed four 5 and one-half per centum, in multiples of one-half of one per centum, on 6 the receipts from every sale of any or all of the following services in 7 whole or in part: credit rating, credit reporting, credit adjustment and 8 collection services, including, but not limited to, those services 9 provided by mercantile and consumer credit rating or reporting bureaus 10 or agencies and credit adjustment or collection bureaus or agencies, 11 whether rendered in written or oral form or in any other manner, except 12 to the extent otherwise taxable under article twenty-eight of this chap- 13 ter; notwithstanding the foregoing, collection services shall not 14 include those services performed by a law office or a law and collection 15 office, the maintenance or conduct of which constitutes the practice of 16 law, if the services are performed by an attorney at law who has been 17 duly licensed and admitted to practice law in this state. The local law 18 imposing the taxes authorized by this paragraph may provide for exclu- 19 sions and exemptions in addition to those provided for in such para- 20 graph. Provided, however, that the tax hereby authorized shall not be 21 imposed after November thirtieth, two thousand [seventeen] nineteen. 22 § 2. Subsection (a) of section 1301 of the tax law, as amended by 23 chapter 338 of the laws of 2014, is amended to read as follows: 24 (a) Notwithstanding any other provision of law to the contrary, any 25 city in this state having a population of one million or more inhabit- 26 ants, acting through its local legislative body, is hereby authorized 27 and empowered to adopt and amend local laws imposing in any such city, 28 for taxable years beginning after nineteen hundred seventy-five: 29 (1) a tax on the personal income of residents of such city, at the 30 rates provided for under subsection (a) of section thirteen hundred four 31 of this article for taxable years beginning before two thousand [eigh-32teen] twenty, and at the rates provided for under subsection (b) of 33 section thirteen hundred four of this article for taxable years begin- 34 ning after two thousand [seventeen] nineteen, provided, however, that 35 if, for any taxable year beginning after two thousand [seventeen] nine- 36 teen, the rates set forth in such subsection (b) are rendered inapplica- 37 ble and the rates set forth in such subsection (a) are rendered applica- 38 ble, then the tax for such taxable year shall be at the rates provided 39 under subparagraph (A) of paragraphs one, two and three of such 40 subsection (a), 41 (2) for taxable years beginning after nineteen hundred seventy-six, a 42 separate tax on the ordinary income portion of lump sum distributions of 43 such residents, at the rates provided for herein, such taxes to be 44 administered, collected and distributed by the commissioner as provided 45 for in this article. 46 § 3. Subsection (b) of section 1304 of the tax law, as amended by 47 chapter 338 of the laws of 2014, is amended to read as follows: 48 (b) A tax other than the city separate tax on the ordinary income 49 portion of lump sum distributions imposed pursuant to the authority of 50 section thirteen hundred one of this article shall be determined as 51 follows: 52 (1) Resident married individuals filing joint returns and resident 53 surviving spouses. The tax under this section for each taxable year on 54 the city taxable income of every city resident married individual who 55 makes a single return jointly with his or her spouse under subsection 56 (b) of section thirteen hundred six of this article and on the cityA. 7935 45 1 taxable income of every city resident surviving spouse shall be deter- 2 mined in accordance with the following table: 3 For taxable years beginning after two thousand [seventeen] nineteen: 4 If the city taxable income is: The tax is: 5 Not over $21,600 1.18% of the city taxable income 6 Over $21,600 but not $255 plus 1.435% of excess 7 over $45,000 over $21,600 8 Over $45,000 but not $591 plus 1.455% of excess 9 over $90,000 over $45,000 10 Over $90,000 $1,245 plus 1.48% of excess 11 over $90,000 12 (2) Resident heads of households. The tax under this section for each 13 taxable year on the city taxable income of every city resident head of a 14 household shall be determined in accordance with the following table: 15 For taxable years beginning after two thousand [seventeen] nineteen: 16 If the city taxable income is: The tax is: 17 Not over $14,400 1.18% of the city taxable income 18 Over $14,400 but not $170 plus 1.435% of excess 19 over $30,000 over $14,400 20 Over $30,000 but not $394 plus 1.455% of excess 21 over $60,000 over $30,000 22 Over $60,000 $830 plus 1.48% of excess 23 over $60,000 24 (3) Resident unmarried individuals, resident married individuals 25 filing separate returns and resident estates and trusts. The tax under 26 this section for each taxable year on the city taxable income of every 27 city resident individual who is not a city resident married individual 28 who makes a single return jointly with his or her spouse under 29 subsection (b) of section thirteen hundred six of this article or a city 30 resident head of household or a city resident surviving spouse, and on 31 the city taxable income of every city resident estate and trust shall be 32 determined in accordance with the following table: 33 For taxable years beginning after two thousand [seventeen] nineteen: 34 If the city taxable income is: The tax is: 35 Not over $12,000 1.18% of the city taxable income 36 Over $12,000 but not $142 plus 1.435% of excess 37 over $25,000 over $12,000 38 Over $25,000 but not $328 plus 1.455% of excess 39 over $50,000 over $25,000 40 Over $50,000 $692 plus 1.48% of excess 41 over $50,000 42 § 4. Subsection (a) of section 1304-B of the tax law, as amended by 43 chapter 338 of the laws of 2014, is amended to read as follows: 44 (a) (1) In addition to any other taxes authorized by this article, any 45 city imposing such taxes is hereby authorized and empowered to adopt and 46 amend local laws imposing in any such city for each taxable year begin- 47 ning after nineteen hundred ninety but before two thousand [eighteen] 48 twenty, an additional tax on the city taxable income of every city resi-A. 7935 46 1 dent individual, estate and trust, to be calculated for each taxable 2 year as follows: (i) for each taxable year beginning after nineteen 3 hundred ninety but before nineteen hundred ninety-nine, at the rate of 4 fourteen percent of the sum of the taxes for each such taxable year 5 determined pursuant to section thirteen hundred four and section thir- 6 teen hundred four-A of this article; and (ii) for each taxable year 7 beginning after nineteen hundred ninety-eight, at the rate of fourteen 8 percent of the tax for such taxable year determined pursuant to such 9 section thirteen hundred four. 10 (2) Notwithstanding paragraph one of this subsection, for each taxable 11 year beginning after nineteen hundred ninety-nine but before two thou- 12 sand [eighteen] twenty, any city imposing such additional tax may by 13 local law impose such tax at a rate that is less than fourteen percent 14 and may impose such tax at more than one rate depending upon the filing 15 status and city taxable income of such city resident individual, estate 16 or trust. 17 (3) A local law enacted pursuant to paragraph two of this subsection 18 shall be applicable with respect to any taxable year only if it has been 19 enacted on or before July thirty-first of such year. A certified copy of 20 such local law shall be mailed by registered mail to the department at 21 its office in Albany within fifteen days of its enactment. However, the 22 department may allow additional time for such certified copy to be 23 mailed if it deems such action to be consistent with its duties under 24 this article. 25 § 5. Paragraph E of subdivision 1 of section 11-604 of the administra- 26 tive code of the city of New York, as amended by chapter 338 of the laws 27 of 2014, is amended to read as follows: 28 E. For taxable years beginning on or after January first, nineteen 29 hundred seventy-eight but before January first, two thousand [eighteen] 30 twenty, the tax imposed by subdivision one of section 11-603 of this 31 subchapter shall be, in the case of each taxpayer: 32 (a) whichever of the following amounts is the greatest: 33 (1) an amount computed, for taxable years beginning before nineteen 34 hundred eighty-seven, at the rate of nine per centum, and for taxable 35 years beginning after nineteen hundred eighty-six, at the rate of eight 36 and eighty-five one-hundredths per centum, of its entire net income or 37 the portion of such entire net income allocated within the city as here- 38 inafter provided, subject to any modification required by paragraphs (d) 39 and (e) of subdivision three of this section, 40 (2) an amount computed at one and one-half mills for each dollar of 41 its total business and investment capital, or the portion thereof allo- 42 cated within the city, as hereinafter provided, except that in the case 43 of a cooperative housing corporation as defined in the internal revenue 44 code, the applicable rate shall be four-tenths of one mill, 45 (3) an amount computed, for taxable years beginning before nineteen 46 hundred eighty-seven, at the rate of nine per centum, and for taxable 47 years beginning after nineteen hundred eighty-six, at the rate of eight 48 and eighty-five one-hundredths per centum, on thirty per centum of the 49 taxpayer's entire net income plus salaries and other compensation paid 50 to the taxpayer's elected or appointed officers and to every stockholder 51 owning in excess of five per centum of its issued capital stock minus 52 fifteen thousand dollars (subject to proration as hereinafter provided) 53 and any net loss for the reported year, or on the portion of any such 54 sum allocated within the city as hereinafter provided for the allocation 55 of entire net income, subject to any modification required by paragraphs 56 (d) and (e) of subdivision three of this section, provided, however,A. 7935 47 1 that for taxable years beginning on or after July first, nineteen 2 hundred ninety-six, the provisions of paragraph H of this subdivision 3 shall apply for purposes of the computation under this clause, or 4 (4) for taxable years ending on or before June thirtieth, nineteen 5 hundred eighty-nine, one hundred twenty-five dollars, for taxable years 6 ending after June thirtieth, nineteen hundred eighty-nine and beginning 7 before two thousand nine, three hundred dollars, and for taxable years 8 beginning after two thousand eight: 9 If New York city receipts are: Fixed dollar minimum tax is: 10 Not more than $100,000 $25 11 More than $100,000 but not over $250,000 $75 12 More than $250,000 but not over $500,000 $175 13 More than $500,000 but not over $1,000,000 $500 14 More than $1,000,000 but not over $5,000,000 $1,500 15 More than $5,000,000 but not over $25,000,000 $3,500 16 Over $25,000,000 $5,000 17 For purposes of this clause, New York city receipts are the receipts 18 computed in accordance with subparagraph two of paragraph (a) of subdi- 19 vision three of this section for the taxable year. For taxable years 20 beginning after two thousand eight, if the taxable year is less than 21 twelve months, the amount prescribed by this clause shall be reduced by 22 twenty-five percent if the period for which the taxpayer is subject to 23 tax is more than six months but not more than nine months and by fifty 24 percent if the period for which the taxpayer is subject to tax is not 25 more than six months. If the taxable year is less than twelve months, 26 the amount of New York city receipts for purposes of this clause is 27 determined by dividing the amount of the receipts for the taxable year 28 by the number of months in the taxable year and multiplying the result 29 by twelve, plus; 30 (b) an amount computed at the rate of three-quarters of a mill for 31 each dollar of the portion of its subsidiary capital allocated within 32 the city as hereinafter provided. 33 In the case of a taxpayer which is not subject to tax for an entire 34 year, the exemption allowed in clause three of subparagraph (a) of this 35 paragraph shall be prorated according to the period such taxpayer was 36 subject to tax. Provided, however, that this paragraph shall not apply 37 to taxable years beginning after December thirty-first, two thousand 38 [seventeen] nineteen. For the taxable years specified in the preceding 39 sentence, the tax imposed by subdivision one of section 11-603 of this 40 subchapter shall be, in the case of each taxpayer, determined as speci- 41 fied in paragraph A of this subdivision, provided, however, that the 42 provisions of paragraphs G and H of this subdivision shall apply for 43 purposes of the computation under clause three of subparagraph (a) of 44 such paragraph A. 45 § 6. The opening paragraph of section 11-1701 of the administrative 46 code of the city of New York, as amended by chapter 338 of the laws of 47 2014, is amended to read as follows: 48 A tax is hereby imposed on the city taxable income of every city resi- 49 dent individual, estate and trust determined in accordance with the 50 rates set forth in subdivision (a) of this section for taxable years 51 beginning before two thousand [eighteen] twenty, and in accordance with 52 the rates set forth in subdivision (b) of this section for taxable years 53 beginning after two thousand [seventeen] nineteen. Provided, however, 54 that if, for any taxable year beginning after two thousand [seventeen] 55 nineteen, the rates set forth in such subdivision (b) are rendered inap- 56 plicable and the rates set forth in such subdivision (a) are renderedA. 7935 48 1 applicable, then the tax for such taxable year shall be at the rates 2 provided under subparagraph (A) of paragraphs one, two and three of such 3 subdivision (a). 4 § 7. Subdivision (b) of section 11-1701 of the administrative code of 5 the city of New York, as amended by chapter 338 of the laws of 2014, is 6 amended to read as follows: 7 (b) Rate of tax. A tax imposed pursuant to this section shall be 8 determined as follows: 9 (1) Resident married individuals filing joint returns and resident 10 surviving spouses. The tax under this section for each taxable year on 11 the city taxable income of every city resident married individual who 12 makes a single return jointly with his or her spouse under subdivision 13 (b) of section 11-1751 of this title and on the city taxable income of 14 every city resident surviving spouse shall be determined in accordance 15 with the following table: 16 For taxable years beginning after two thousand [seventeen] nineteen: 17 If the city taxable income is: The tax is: 18 Not over $21,600 1.18% of the city taxable income 19 Over $21,600 but not $255 plus 1.435% of excess 20 over $45,000 over $21,600 21 Over $45,000 but not $591 plus 1.455% of excess 22 over $90,000 over $45,000 23 Over $90,000 $1,245 plus 1.48% of excess 24 over $90,000 25 (2) Resident heads of households. The tax under this section for each 26 taxable year on the city taxable income of every city resident head of a 27 household shall be determined in accordance with the following table: 28 For taxable years beginning after two thousand [seventeen] nineteen: 29 If the city taxable income is: The tax is: 30 Not over $14,400 1.18% of the city taxable income 31 Over $14,400 but not $170 plus 1.435% of excess 32 over $30,000 over $14,400 33 Over $30,000 but not $394 plus 1.455% of excess 34 over $60,000 over $30,000 35 Over $60,000 $830 plus 1.48% of excess 36 over $60,000 37 (3) Resident unmarried individuals, resident married individuals 38 filing separate returns and resident estates and trusts. The tax under 39 this section for each taxable year on the city taxable income of every 40 city resident individual who is not a married individual who makes a 41 single return jointly with his or her spouse under subdivision (b) of 42 section 11-1751 of this title or a city resident head of a household or 43 a city resident surviving spouse, and on the city taxable income of 44 every city resident estate and trust shall be determined in accordance 45 with the following table: 46 For taxable years beginning after two thousand [seventeen] nineteen: 47 If the city taxable income is: The tax is: 48 Not over $12,000 1.18% of the city taxable income 49 Over $12,000 but not $142 plus 1.435% of excess 50 over $25,000 over $12,000 51 Over $25,000 but not $328 plus 1.455% of excessA. 7935 49 1 over $50,000 over $25,000 2 Over $50,000 $692 plus 1.48% of excess 3 over $50,000 4 § 8. Paragraph 1 of subdivision (a) of section 11-1704.1 of the admin- 5 istrative code of the city of New York, as amended by chapter 338 of the 6 laws of 2014, is amended to read as follows: 7 (1) In addition to any other taxes imposed by this chapter, there is 8 hereby imposed for each taxable year beginning after nineteen hundred 9 ninety but before two thousand [eighteen] twenty, an additional tax on 10 the city taxable income of every city resident individual, estate and 11 trust, to be calculated for each taxable year as follows: (i) for each 12 taxable year beginning after nineteen hundred ninety but before nineteen 13 hundred ninety-nine, at the rate of fourteen percent of the sum of the 14 taxes for each such taxable year determined pursuant to section 11-1701 15 and section 11-1704 of this subchapter; and (ii) for each taxable year 16 beginning after nineteen hundred ninety-eight, at the rate of fourteen 17 percent of the tax for such taxable year determined pursuant to such 18 section 11-1701. 19 § 9. Subdivision (a) of section 11-2002 of the administrative code of 20 the city of New York, as amended by chapter 338 of the laws of 2014, is 21 amended to read as follows: 22 (a) There are hereby imposed and there shall be paid sales taxes at 23 the rate of four and one-half percent on receipts from every sale of the 24 services of beauty, barbering, hair restoring, manicuring, pedicuring, 25 electrolysis, massage services and similar services, and every sale of 26 services by weight control salons, health salons, gymnasiums, turkish 27 and sauna bath and similar establishments and every charge for the use 28 of such facilities, whether or not any tangible personal property is 29 transferred in conjunction therewith; but excluding services rendered by 30 a physician, osteopath, dentist, nurse, physiotherapist, chiropractor, 31 podiatrist, optometrist, ophthalmic dispenser or a person performing 32 similar services licensed under title eight of the education law, as 33 amended, and excluding such services when performed on pets and other 34 animals, as authorized by subdivision (a) of section twelve hundred 35 twelve-A of the tax law. Provided, however, that the tax hereby imposed 36 shall not be imposed after November thirtieth, two thousand [seventeen] 37 nineteen. 38 § 10. The opening paragraph of subdivision (a) of section 11-2040 of 39 the administrative code of the city of New York, as amended by chapter 40 338 of the laws of 2014, is amended to read as follows: 41 There is hereby imposed within the city and there shall be paid a tax 42 at the rate of four and one-half percent upon the receipts from every 43 sale, except for resale, of the following services, provided, however, 44 that the tax hereby imposed shall not be imposed after November thirti- 45 eth, two thousand [seventeen] nineteen, on receipts from sales of the 46 services specified in paragraph one of this subdivision: 47 § 11. Section 4 of chapter 877 of the laws of 1975, relating to the 48 imposition of certain taxes in the city of New York, as amended by chap- 49 ter 338 of the laws of 2014, is amended to read as follows: 50 § 4. This act shall expire on December 31, [2017] 2019, provided, 51 however, that it is hereby declared to be the express intention of the 52 legislature that the provisions of sections two and three of this act, 53 except with respect to the enforcement and collection of any tax arising 54 thereunder, shall remain in full force and effect only until the date of 55 such expiration, at which time the provisions of law amended by this actA. 7935 50 1 shall be continued in full force and effect as they existed prior to the 2 enactment of this act. 3 § 12. Section 6 of chapter 884 of the laws of 1975, relating to the 4 imposition of certain taxes in the city of New York, as amended by chap- 5 ter 338 of the laws of 2014, is amended to read as follows: 6 § 6. This act shall expire on December 31, [2017] 2019, provided, 7 however, that it is hereby declared to be the express intention of the 8 legislature that the provisions of sections two, three and four of this 9 act, except with respect to the enforcement and collection of any tax 10 arising thereunder, shall remain in full force and effect only until the 11 date of such expiration, at which time the provisions of law amended by 12 this act shall be continued in full force and effect as they existed 13 prior to the enactment of this act. 14 § 13. Section 2 of chapter 882 of the laws of 1977, relating to the 15 imposition of certain taxes in the city of New York, as amended by chap- 16 ter 338 of the laws of 2014, is amended to read as follows: 17 § 2. This act shall expire on December 31, [2017] 2019, provided, 18 however, that it is hereby declared to be the express intention of the 19 legislature that the provisions of section one of this act, except with 20 respect to the enforcement and collection of any tax arising thereunder, 21 shall remain in full force and effect only until the date of such expi- 22 ration, at which time the provisions of law amended by this act shall be 23 continued in full force and effect as they existed prior to the enact- 24 ment of this act. 25 § 14. This act shall take effect immediately. 26 PART G 27 Section 1. Section 34 of chapter 91 of the laws of 2002 amending the 28 education law and other laws relating to reorganization of the New York 29 city school construction authority, board of education and community 30 boards, as amended by section 1 of part O of chapter 73 of the laws of 31 2016, is amended to read as follows: 32 § 34. This act shall take effect July 1, 2002; provided, that sections 33 one through twenty, twenty-four, and twenty-six through thirty of this 34 act shall expire and be deemed repealed June 30, [2017] 2019 provided, 35 further, that notwithstanding any provision of article 5 of the general 36 construction law, on June 30, [2017] 2019 the provisions of subdivisions 37 3, 5, and 8, paragraph b of subdivision 13, subdivision 14, paragraphs 38 b, d, and e of subdivision 15, and subdivisions 17 and 21 of section 39 2554 of the education law as repealed by section three of this act, 40 subdivision 1 of section 2590-b of the education law as repealed by 41 section six of this act, paragraph (a) of subdivision 2 of section 42 2590-b of the education law as repealed by section seven of this act, 43 section 2590-c of the education law as repealed by section eight of this 44 act, paragraph c of subdivision 2 of section 2590-d of the education law 45 as repealed by section twenty-six of this act, subdivision 1 of section 46 2590-e of the education law as repealed by section twenty-seven of this 47 act, subdivision 28 of section 2590-h of the education law as repealed 48 by section twenty-eight of this act, subdivision 30 of section 2590-h of 49 the education law as repealed by section twenty-nine of this act, subdi- 50 vision 30-a of section 2590-h of the education law as repealed by 51 section thirty of this act shall be revived and be read as such 52 provisions existed in law on the date immediately preceding the effec- 53 tive date of this act; provided, however, that sections seven and eight 54 of this act shall take effect on November 30, 2003; provided furtherA. 7935 51 1 that the amendments to subdivision 25 of section 2554 of the education 2 law made by section two of this act shall be subject to the expiration 3 and reversion of such subdivision pursuant to section 12 of chapter 147 4 of the laws of 2001, as amended, when upon such date the provisions of 5 section four of this act shall take effect. 6 § 2. Subdivision 12 of section 17 of chapter 345 of the laws of 2009 7 amending the education law and other laws relating to the New York city 8 board of education, chancellor, community councils, and community super- 9 intendents, as amended by section 2 of part O of chapter 73 of the laws 10 of 2016, is amended to read as follows: 11 12. any provision in sections one, two, three, four, five, six, seven, 12 eight, nine, ten and eleven of this act not otherwise set to expire 13 pursuant to section 34 of chapter 91 of the laws of 2002, as amended, or 14 section 17 of chapter 123 of the laws of 2003, as amended, shall expire 15 and be deemed repealed June 30, [2017] 2019. 16 § 3. This act shall take effect immediately. 17 § 2. Severability clause. If any clause, sentence, paragraph, subdivi- 18 sion, section or part of this act shall be adjudged by any court of 19 competent jurisdiction to be invalid, such judgment shall not affect, 20 impair, or invalidate the remainder thereof, but shall be confined in 21 its operation to the clause, sentence, paragraph, subdivision, section 22 or part thereof directly involved in the controversy in which such judg- 23 ment shall have been rendered. It is hereby declared to be the intent of 24 the legislature that this act would have been enacted even if such 25 invalid provisions had not been included herein. 26 § 3. This act shall take effect immediately provided, however, that 27 the applicable effective date of Parts A through G of this act shall be 28 as specifically set forth in the last section of such Parts.