Extends the authority of the county of Orange to impose an additional rate of sales and compensating use taxes; provides for the use of the tax funds collected.
STATE OF NEW YORK
________________________________________________________________________
6691
2023-2024 Regular Sessions
IN ASSEMBLY
May 2, 2023
___________
Introduced by M. of A. BRABENEC, EACHUS -- read once and referred to the
Committee on Ways and Means
AN ACT to amend the tax law, in relation to extending the authority of
the county of Orange to impose an additional rate of sales and compen-
sating use taxes; and providing for the use of the tax funds collected
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Clause 35 of subparagraph (i) of the opening paragraph of
2 section 1210 of the tax law, as amended by section 1 of item GG of
3 subpart C of part XXX of chapter 58 of the laws of 2020, is amended to
4 read as follows:
5 (35) the county of Orange 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 three-quarters of 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 four, and ending
10 November thirtieth, two thousand [twenty-three] twenty-five;
11 § 2. Notwithstanding subdivision (c) of section 1262 of the tax law,
12 net collections from any additional rate of sales and compensating use
13 taxes which may be imposed by the county of Orange during the period
14 commencing December 1, 2023, and ending November 30, 2025, pursuant to
15 the authority of section 1210 of the tax law, shall be paid to the coun-
16 ty of Orange and shall be used by such county solely for county purposes
17 and shall not be subject to any revenue distribution agreement entered
18 into pursuant to the authority of subdivision (c) of section 1262 of the
19 tax law.
20 § 3. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD10969-01-3
