STATE OF NEW YORK
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6603--A
2015-2016 Regular Sessions
IN ASSEMBLY
March 27, 2015
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Introduced by M. of A. SKARTADOS -- 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 and chapter 200 of the laws of 2002 amending
the tax law relating to certain tax rates imposed by the county of
Ulster, in relation to extending the authority of the county of Ulster
to impose an additional 1 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 7 of subparagraph (i) of the opening paragraph of
2 section 1210 of the tax law, as amended by chapter 2 of the laws of
3 2014, is amended to read as follows:
4 (7) the county of Ulster 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 one percent additional to the three percent
7 rate authorized above in this paragraph for such county [(i)] for the
8 period beginning September first, two thousand two and ending November
9 thirtieth, two thousand [thirteen and (ii) for the period beginning
10 February first, two thousand fourteen, and ending December thirty-first,
11 two thousand fourteen and (iii) for the period beginning January first,
12 two thousand fifteen and ending November thirtieth, two thousand
13 fifteen] seventeen;
14 § 2. Section 3 of chapter 200 of the laws of 2002 amending the tax
15 law relating to certain tax rates imposed by the county of Ulster, as
16 amended by chapter 2 of the laws of 2014, is amended to read as follows:
17 § 3. If, pursuant to the authority of this act, the county of Ulster
18 imposes sales and compensating use taxes at a rate greater than three
19 percent for all or any portion of the period commencing September 1,
20 2002, and ending November 30, [2015] 2017, net collections from such
21 additional rate of tax imposed during such period shall be deemed to be,
22 and shall be included in, net collections subject to such county's
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD10130-02-5
A. 6603--A 2
1 existing agreement with the city of Kingston entered into pursuant to
2 subdivision (c) of section 1262 of the tax law and such net collections
3 shall be allocated in accordance with such agreement.
4 § 3. This act shall take effect immediately.
