STATE OF NEW YORK
________________________________________________________________________
7250
2015-2016 Regular Sessions
IN ASSEMBLY
April 29, 2015
___________
Introduced by M. of A. SCHIMMINGER, RYAN, CORWIN, DiPIETRO -- read once
and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to the imposition of additional
rates of sales and compensating use taxes by Erie county
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Clause 4 of subparagraph (i) of the opening paragraph of
2 section 1210 of the tax law, as amended by chapter 324 of the laws of
3 2013, is amended to read as follows:
4 (4) the county of Erie is hereby further authorized and empowered to
5 adopt and amend local laws, ordinances or resolutions imposing such
6 taxes (i) at a rate which is one percent additional to the three percent
7 rate authorized above in this paragraph for such county for the period
8 beginning January tenth, nineteen hundred eighty-eight and ending Novem-
9 ber thirtieth, two thousand [fifteen] seventeen; and (ii) at a rate
10 which is three-quarters of one percent additional to the three percent
11 rate authorized above in this paragraph, and which is also additional to
12 the one percent rate also authorized above in this clause for such coun-
13 ty, for the period beginning December first, two thousand eleven, and
14 ending November thirtieth, two thousand [fifteen] seventeen;
15 § 2. Subdivision 2 of section 1262-q of the tax law, as amended by
16 chapter 324 of the laws of 2013, is amended to read as follows:
17 (2) Net collections from the additional three-quarters of one percent
18 rate of sales and compensating use taxes which the county may impose
19 during the period commencing December first, two thousand eleven, and
20 ending November thirtieth, two thousand [fifteen] seventeen, pursuant to
21 the authority of item (ii) of clause (4) of subparagraph (i) of the
22 opening paragraph of section twelve hundred ten of this article shall be
23 used by the county solely for county purposes and shall not be subject
24 to any revenue distribution agreement the county entered into pursuant
25 to the authority of subdivision (c) of section twelve hundred sixty-two
26 of this part.
27 § 3. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD09936-01-5
