STATE OF NEW YORK
________________________________________________________________________
S. 8214--A A. 11466--A
SENATE - ASSEMBLY
June 16, 2010
___________
IN SENATE -- Introduced by Sen. LITTLE -- read twice and ordered print-
ed, and when printed to be committed to the Committee on Rules --
committee discharged, bill amended, ordered reprinted as amended and
recommitted to said committee
IN ASSEMBLY -- Introduced by COMMITTEE ON RULES -- (at request of M. of
A. Sayward) -- read once and referred to the Committee on Ways and
Means -- committee discharged, bill amended, ordered reprinted as
amended and recommitted to said committee
AN ACT to amend the tax law, in relation to authorizing the county of
Essex to impose an additional one percent 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 274 of the laws of
3 2009, is amended to read as follows:
4 (36) the county of Essex 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 [three-quarters of] one percent additional to
7 the three percent rate authorized above in this paragraph for such coun-
8 ty for the period beginning [June] December first, two thousand [four]
9 ten, and ending November thirtieth, two thousand eleven;
10 § 2. Subparagraph (iii) of the opening paragraph of section 1210 of
11 the tax law, as amended by chapter 74 of the laws of 2010, is amended to
12 read as follows:
13 (iii) the maximum rate referred to in section twelve hundred twenty-
14 four of this article shall be calculated without reference to the
15 following additional rates authorized in subparagraphs (i) and (ii) of
16 this paragraph: one and one-half percent for the county of Allegany; one
17 percent for the counties of Rensselaer, Erie, Cattaraugus, Wyoming,
18 Ulster, Albany, Suffolk, Essex, Greene, Orleans, Franklin, Herkimer,
19 Genesee, Columbia, Schuyler, Chenango, Monroe, Steuben, Chemung, Seneca,
20 Livingston, Niagara, Yates, Tioga, Montgomery, Delaware, Wayne, Schohar-
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD17766-03-0
S. 8214--A 2 A. 11466--A
1 ie, Putnam, Clinton and Onondaga and the cities of Yonkers, Mount Vernon
2 and New Rochelle; three-quarters of one percent for the counties of
3 Dutchess, [Essex,] Lewis, Orange, and Jefferson; one percent and three-
4 quarters of one percent or one-half of one percent for the county of
5 Oneida; three-quarters of one percent and one-half of one percent for
6 the county of Nassau; one-half of one percent and one-quarter of one
7 percent and one-quarter of one percent for the city of White Plains;
8 one-half or one percent for the county of Tompkins; three-eighths of one
9 percent and five-eighths of one percent for the county of Rockland;
10 one-half of one percent for the counties of Putnam and Schenectady;
11 one-eighth of one percent and three-eighths of one percent for the coun-
12 ty of Ontario; one-half of one percent[;] and one-half of one percent
13 for the county of Sullivan; and three-quarters of one percent or one-
14 half of one percent for the county of Chautauqua;
15 § 3. Subdivision (cc) of section 1224 of the tax law, as added by
16 chapter 139 of the laws of 2004, is amended to read as follows:
17 (cc) The county of Essex shall have the sole right to impose the addi-
18 tional [three-quarters of] one percent rate of tax which such county is
19 authorized to impose pursuant to the authority of section twelve hundred
20 ten of this article. Such additional rate of tax shall be in addition to
21 any other tax which such county may impose or may be imposing pursuant
22 to this article or any other law and such additional rate of tax shall
23 not be subject to preemption. The maximum three percent rate referred to
24 in this section shall be calculated without reference to the additional
25 [three-quarters of] one percent rate of tax which the county of Essex is
26 authorized and empowered to adopt pursuant to section twelve hundred ten
27 of this article.
28 § 4. This act shall take effect December 1, 2010; provided that on and
29 after the date this act shall have become a law, Essex county shall be
30 authorized to adopt and amend local laws, ordinances, or resolutions to
31 impose the additional rate of tax authorized by this act to take effect
32 as provided for in this act.
