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.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A7461
SPONSOR: Brabenec TITLE OF BILL:
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
PURPOSE:
Authorizes Orange County to extend the additional .75% current rate of
sales and compensating taxes ending November 30, 2027.
SUMMARY OF PROVISIONS:
Section 1: Extends Orange County's authorization to impose an additional
75% sales tax rate through November 30, 2027.
Section 2: States that net collections from any additional rate of sales
and compensating use taxes which may be imposed by Orange County shall
be paid to Orange County and shall be used solely for County purposes.
Section 3: Sets effective date.
JUSTIFICATION:
This legislation comes at the request of the Orange County Legislature.
Sales taxes are a significant source of revenue for many counties. This
bill grants Orange County in the State of New York an extension of
current law to impose an additional sales tax rate of increase is neces-
sary to provide revenue to meet the ever-increasing costs associated
with funding local services, programs, and infrastructure.
LEGISLATIVE HISTORY:
New Bill.
FISCAL IMPLICATIONS:
None to the State.
EFFECTIVE DATE:
Immediately.
STATE OF NEW YORK
________________________________________________________________________
7461
2025-2026 Regular Sessions
IN ASSEMBLY
March 28, 2025
___________
Introduced by M. of A. BRABENEC -- read once and referred to the Commit-
tee 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 chapter 268 of the laws of
3 2023, is amended to read as follows:
4 (35) the county of Orange is hereby further authorized and empowered
5 to adopt and amend local laws, ordinances or resolutions imposing such
6 taxes at a rate which is three-quarters of 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 four, and ending
9 November thirtieth, two thousand [twenty-five] twenty-seven;
10 § 2. Notwithstanding subdivision (c) of section 1262 of the tax law,
11 net collections from any additional rate of sales and compensating use
12 taxes which may be imposed by the county of Orange during the period
13 commencing December 1, 2025, and ending November 30, 2027, pursuant to
14 the authority of section 1210 of the tax law, shall be paid to the coun-
15 ty of Orange and shall be used by such county solely for county purposes
16 and shall not be subject to any revenue distribution agreement entered
17 into pursuant to the authority of subdivision (c) of section 1262 of the
18 tax law.
19 § 3. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD11342-01-5
