STATE OF NEW YORK
________________________________________________________________________
5571
2025-2026 Regular Sessions
IN SENATE
February 25, 2025
___________
Introduced by Sen. ORTT -- 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 the county of
Niagara to continue to impose an additional rate of sales and compen-
sating use taxes
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Clause 29 of subparagraph (i) of the opening paragraph of
2 section 1210 of the tax law, as amended by chapter 248 of the laws of
3 2023, is amended to read as follows:
4 (29) the county of Niagara 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 March first, two thousand three, 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.
LBD09876-01-5
