New York State Assembly

 
•  Summary 
 
•  Actions 
 
•  Committee Votes 
 
•  Floor Votes 
 
•  Memo 
 
•  Text 
 
•  LFIN 
 
•  Chamber Video/Transcript 

S06475 Summary:

S06475 Actions:

S06475 Committee Votes:

S06475 Floor Votes:

S06475 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          6475
 
                               2023-2024 Regular Sessions
 
                    IN SENATE
 
                                     April 21, 2023
                                       ___________
 
        Introduced  by  Sen. KENNEDY -- read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment Operations
 
        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  section  1  of  item  N  of
     3  subpart  C  of part XXX of chapter 58 of the laws of 2020, is amended to
     4  read as follows:
     5    (4) the county of Erie is hereby further authorized and  empowered  to
     6  adopt  and  amend  local  laws,  ordinances or resolutions imposing such
     7  taxes (i) at a rate which is one percent additional to the three percent
     8  rate authorized above in this paragraph for such county for  the  period
     9  beginning January tenth, nineteen hundred eighty-eight and ending Novem-
    10  ber  thirtieth,  two  thousand [twenty-three] twenty-five; and (ii) at a
    11  rate which is three-quarters of one  percent  additional  to  the  three
    12  percent rate authorized above in this paragraph, and which is also addi-
    13  tional  to the one percent rate also authorized above in this clause for
    14  such county, for the period beginning December first, two thousand elev-
    15  en, and ending November thirtieth, two thousand  [twenty-three]  twenty-
    16  five;
    17    §  2.  Subdivision  2  of section 1262-q of the tax law, as amended by
    18  section 2 of item N of subpart C of part XXX of chapter 58 of  the  laws
    19  of 2020, is amended to read as follows:
    20    (2)  Net collections from the additional three-quarters of one percent
    21  rate of sales and compensating use taxes which  the  county  may  impose
    22  during  the  period  commencing December first, two thousand eleven, and
    23  ending November  thirtieth,  two  thousand  [twenty-three]  twenty-five,
    24  pursuant to the authority of item (ii) of clause (4) of subparagraph (i)
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10570-01-3
        S. 6475                             2
 
     1  of  the  opening paragraph of section twelve hundred ten of this article
     2  shall be used by the county solely for county purposes and shall not  be
     3  subject  to  any  revenue distribution agreement the county entered into
     4  pursuant  to  the authority of subdivision (c) of section twelve hundred
     5  sixty-two of this part.
     6    § 3. This act shall take effect immediately.