STATE OF NEW YORK
________________________________________________________________________
4462
2013-2014 Regular Sessions
IN SENATE
April 3, 2013
___________
Introduced by Sen. LITTLE -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations
AN ACT to amend the tax law, in relation to authorizing Clinton county
to impose an additional rate of sales and compensating use tax
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Clause 36 of subparagraph (i) of the opening paragraph of
2 section 1210 of the tax law, as amended by chapter 256 of the laws of
3 2011, is amended to read as follows:
4 (36) the county of Clinton 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 seven, and ending November thir-
9 tieth, two thousand [thirteen] fifteen;
10 § 2. Subdivision (cc) of section 1224 of the tax law, as amended by
11 chapter 256 of the laws of 2011, is amended to read as follows:
12 (cc) The county of Clinton shall have the sole right to impose the
13 additional one percent rate of tax which such county is authorized to
14 impose pursuant to the authority of section twelve hundred ten of this
15 article. Such additional rate of tax shall be in addition to any other
16 tax which such county may impose or may be imposing pursuant to this
17 article or any other law and such additional rate of tax shall not be
18 subject to preemption. The maximum three percent rate referred to in
19 this section shall be calculated without reference to the additional one
20 percent rate of tax which the county of Clinton is authorized and
21 empowered to adopt pursuant to section twelve hundred ten of this arti-
22 cle. Net collections from any additional rate of sales and compensating
23 use taxes which the county may impose during the period commencing
24 December first, two thousand eleven, and ending November thirtieth, two
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD10137-01-3
S. 4462 2
1 thousand [thirteen] fifteen, pursuant to the authority of section twelve
2 hundred ten of this article shall be used by the county solely for coun-
3 ty purposes and shall not be subject to any revenue distribution agree-
4 ment entered into pursuant to the authority of subdivision (c) of
5 section twelve hundred sixty-two of this article.
6 § 3. This act shall take effect immediately.
