STATE OF NEW YORK
________________________________________________________________________
6676
2011-2012 Regular Sessions
IN ASSEMBLY
March 24, 2011
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Introduced by M. of A. BURLING -- 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
for imposition of additional sales tax in the county of Livingston
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 chapter 136 of the laws of
3 2009, is amended to read as follows:
4 (32) the county of Livingston is hereby further authorized and
5 empowered to adopt and amend local laws, ordinances or resolutions
6 imposing such taxes at a rate which is one percent additional to the
7 three percent rate authorized above in this paragraph for such county
8 for the period beginning June first, two thousand three, and ending
9 November thirtieth, two thousand [eleven] thirteen;
10 § 2. Section 1262-p of the tax law, as amended by chapter 136 of the
11 laws of 2009, is amended to read as follows:
12 § 1262-p. Disposition of net collections from the additional one
13 percent rate of sales and compensating use taxes in the county of
14 Livingston. Notwithstanding any contrary provision of law, if the coun-
15 ty of Livingston imposes the additional one percent rate of sales and
16 compensating use taxes authorized by section twelve hundred ten of this
17 article for all or any portion of the period beginning June first, two
18 thousand three and ending November thirtieth, two thousand [eleven]
19 thirteen, the county shall use all net collections from such additional
20 one percent rate to pay the county's expenses for Medicaid. The net
21 collections from the additional one percent rate imposed pursuant to
22 this section shall be deposited in a special fund to be created by such
23 county separate and apart from any other funds and accounts of the coun-
24 ty. Any and all remaining net collections from such additional one
25 percent tax, after the Medicaid expenses are paid, shall be deposited by
26 the county of Livingston in the general fund of such county for any
27 county purpose.
28 § 3. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD10155-01-1
