STATE OF NEW YORK
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4198--A
2019-2020 Regular Sessions
IN SENATE
March 4, 2019
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Introduced by Sen. LITTLE -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations -- recommitted to the Committee on Investigations and
Government Operations in accordance with Senate Rule 6, sec. 8 --
committee discharged, bill amended, ordered reprinted as amended and
recommitted to said committee
AN ACT to amend the tax law, in relation to extending the expiration of
the authorization granted to the county of Clinton to impose an addi-
tional rate of sales and compensating use tax
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Clause 36 of subparagraph (i) of the opening paragraph of
2 section 1210 of the tax law, as amended by section 1 of subpart I of
3 part A of chapter 61 of the laws of 2017, is amended to read as follows:
4 (36) the county of Clinton 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 one percent additional to the three percent
7 rate authorized above in this paragraph for such county for the period
8 beginning December first, two thousand seven, and ending November thir-
9 tieth, two thousand [twenty] twenty-two;
10 § 2. Subdivision (cc) of section 1224 of the tax law, as amended by
11 section 2 of subpart I of part A of chapter 61 of the laws of 2017, is
12 amended to read as follows:
13 (cc) The county of Clinton shall have the sole right to impose the
14 additional one percent rate of tax which such county is authorized to
15 impose pursuant to the authority of section twelve hundred ten of this
16 article. Such additional rate of tax shall be in addition to any other
17 tax which such county may impose or may be imposing pursuant to this
18 article or any other law and such additional rate of tax shall not be
19 subject to preemption. The maximum three percent rate referred to in
20 this section shall be calculated without reference to the additional one
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD02823-04-0
S. 4198--A 2
1 percent rate of tax which the county of Clinton is authorized and
2 empowered to adopt pursuant to section twelve hundred ten of this arti-
3 cle. Net collections from any additional rate of sales and compensating
4 use taxes which the county may impose during the period commencing
5 December first, two thousand eleven, and ending November thirtieth, two
6 thousand [twenty] twenty-two, pursuant to the authority of section
7 twelve hundred ten of this article shall be used by the county solely
8 for county purposes and shall not be subject to any revenue distribution
9 agreement entered into pursuant to the authority of subdivision (c) of
10 section twelve hundred sixty-two of this article.
11 § 3. This act shall take effect immediately.
