NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A8072
SPONSOR: Barclay TITLE OF BILL:
An act to amend the tax law, in relation to extending the authorization
of the city of Oswego to impose an additional one percent of sales and
compensating use taxes
PURPOSE OR GENERAL IDEA OF BILL::
This legislation would allow the City of Oswego to extend the current
rate of sales tax until November 30th, 2027
SUMMARY OF PROVISIONS::
Section 1 amends the tax law to authorize the City of Oswego to adopt
and amend local laws, ordinances, and resolutions extending the addi-
tional tax rate until November 30, 2027.
Section 2 provides the effective date:
JUSTIFICATION::
This legislation, introduced at the request of the City of Oswego, will
allow the City to continue to provide its residents with quality
services without shifting the burden to property taxpayers.
PRIOR LEGISLATIVE HISTORY::
New Bill
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS::
None
EFFECTIVE DATE::
Immediately
STATE OF NEW YORK
________________________________________________________________________
8072
2025-2026 Regular Sessions
IN ASSEMBLY
April 24, 2025
___________
Introduced by M. of A. BARCLAY -- 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
of the city of Oswego to impose an additional one percent of sales and
compensating use taxes
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Clause 6 of subparagraph (ii) of the opening paragraph of
2 section 1210 of the tax law, as amended by chapter 266 of the laws of
3 2023, is amended to read as follows:
4 (6) the city of Oswego 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 city for the period
8 beginning September first, two thousand four, and ending November thir-
9 tieth, two thousand [twenty-five] twenty-seven;
10 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD09802-01-5
