STATE OF NEW YORK
________________________________________________________________________
5768--A
2023-2024 Regular Sessions
IN ASSEMBLY
March 23, 2023
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Introduced by M. of A. BYRNES -- 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 Livingston to impose an additional one percent sales tax
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Clause 32 of subparagraph (i) of the opening paragraph of
2 section 1210 of the tax law, as amended by section 1 of item X of
3 subpart C of part XXX of chapter 58 of the laws of 2020, is amended to
4 read as follows:
5 (32) the county of Livingston is hereby further authorized and
6 empowered to adopt and amend local laws, ordinances or resolutions
7 imposing such taxes at a rate which is one percent additional to the
8 three percent rate authorized above in this paragraph for such county
9 for the period beginning June first, two thousand three, and ending
10 November thirtieth, two thousand [twenty-three] twenty-five;
11 § 2. Section 1262-p of the tax law, as amended by section 2 of item X
12 of subpart C of part XXX of chapter 58 of the laws of 2020, is amended
13 to read as follows:
14 § 1262-p. Disposition of net collections from the additional one
15 percent rate of sales and compensating use taxes in the county of
16 Livingston. Notwithstanding any contrary provision of law, if the coun-
17 ty of Livingston imposes the additional one percent rate of sales and
18 compensating use taxes authorized by section twelve hundred ten of this
19 article for all or any portion of the period beginning June first, two
20 thousand three and ending November thirtieth, two thousand [twenty-
21 three] twenty-five, the county shall use all net collections from such
22 additional one percent rate to pay the county's expenses for Medicaid.
23 The net collections from the additional one percent rate imposed pursu-
24 ant to this section shall be deposited in a special fund to be created
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD09721-03-3
A. 5768--A 2
1 by such county separate and apart from any other funds and accounts of
2 the county. Any and all remaining net collections from such additional
3 one percent tax, after the Medicaid expenses are paid, shall be deposit-
4 ed by the county of Livingston in the general fund of such county for
5 any county purpose.
6 § 3. This act shall take effect immediately.
