Extends the expiration of the authorization to the county of Wyoming to impose an additional one percent sales and compensating use tax from November 30, 2023 to November 30, 2026.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A5270
SPONSOR: DiPietro TITLE OF BILL:
An act 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
PURPOSE OR GENERAL IDEA OF BILL:
This bill would allow Wyoming County to continue to add an additional
one percent to their sales tax to meet operating costs of the county
government.
SUMMARY OF PROVISIONS:
Extends the expiration of the authorization to the county of Wyoming to
impose an additional one percent sales tax to the present three percent
rate until November 30, 2026
DIFFERENCE BETWEEN ORIGINAL AND AMENDED VERSION (IF APPLICABLE):
Click here to enter text.
JUSTIFICATION:
This legislation authorizes Wyoming County to continue this increase to
support county government expenses.
PRIOR LEGISLATIVE HISTORY:
Chapter 61 of 2017, A.40001
Chapter 293 of 2015, S.3955/A.5806
Chapter 222 of 2013, S.4837/A.7135
Chapter 237 of 2011, S.3757/A.6042
Chapter 255 of 2009, S.2100/A.5467
Chapter 520 of 2007, S.1873/A.4525
Chapter 67 of 2005, S.20/A.311
Chapter 288 of 2003, S.2481/A.5424
Chapter 118 of 2001, S.5754,Part T
Chapter 406 of 1999, S.6116
Chapter 359 of 1997, S.4216
Chapter 254 of 1995
Chapter 290 of 1993
Chapter 633 of 1992
Chapter 290 of 1993
Chapter 58 of 2020
FISCAL IMPLICATIONS FOR STATE AND. LOCAL GOVERNMENTS:
None
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
5270
2023-2024 Regular Sessions
IN ASSEMBLY
March 7, 2023
___________
Introduced by M. of A. DiPIETRO -- read once and referred to the Commit-
tee on Ways and Means
AN ACT 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
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Clause 6 of subparagraph (i) of the opening paragraph of
2 section 1210 of the tax law, as amended by section 1 of item ZZ of
3 subpart C of part XXX of chapter 58 of the laws of 2020, is amended to
4 read as follows:
5 (6) the county of Wyoming 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-two and ending Novem-
10 ber thirtieth, two thousand [twenty-three] twenty-six;
11 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD07690-01-3
