STATE OF NEW YORK
________________________________________________________________________
7712
2025-2026 Regular Sessions
IN ASSEMBLY
April 8, 2025
___________
Introduced by M. of A. SMULLEN -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to extending the authorization
of the county of Hamilton to impose an additional one percent of sales
and compensating use taxes
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Clause 41 of subparagraph (i) of the opening paragraph of
2 section 1210 of the tax law, as amended by chapter 270 of the laws of
3 2023, is amended to read as follows:
4 (41) The county of Hamilton 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 December first, two thousand thirteen and ending November thirti-
9 eth, two thousand [twenty-five] twenty-seven;
10 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD11479-01-5
