STATE OF NEW YORK
________________________________________________________________________
9713
IN ASSEMBLY
March 28, 2022
___________
Introduced by M. of A. BYRNE -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to requiring municipal gas tax
caps expire after one year
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Paragraphs 3 and 4 of subdivision (m) of section 1111 of
2 the tax law, as amended by section 1 of part M-1 of chapter 109 of the
3 laws of 2006, are amended to read as follows:
4 (3) Paragraph one of this subdivision shall not apply to the sales and
5 compensating use taxes imposed by subdivision (a) of section eleven
6 hundred seven of this article in regard to retail sales of motor fuel
7 and diesel motor fuel. However, the legislative body of a city in which
8 the taxes imposed by such section eleven hundred seven are in effect, by
9 local law, ordinance, or resolution in exactly the form prepared by the
10 commissioner, may elect that such taxes, in regard to retail sales of
11 motor fuel and diesel motor fuel, shall be computed, as determined by
12 the commissioner, at a rate of cents per gallon, rounded to the nearest
13 cent, equal to two or three dollars, as determined by the municipality,
14 multiplied by the percentage rate of such taxes within the municipality.
15 Such local law, ordinance, or resolution shall expire one year after the
16 date on which it is enacted; provided, however, such legislative body
17 may enact any number of subsequent local laws, ordinances, or resol-
18 utions in accordance with this paragraph.
19 (4) Paragraph one of this subdivision shall not apply to the sales and
20 compensating use taxes imposed by a local law, ordinance or resolution
21 of a municipality pursuant to the authority of subpart B of part one of
22 article twenty-nine of this chapter, in regard to retail sales of motor
23 fuel and diesel motor fuel. The legislative body of such a municipality,
24 by local law, ordinance or resolution in exactly the form prepared by
25 the commissioner, may elect that its sales and compensating use taxes,
26 in regard to the retail sale of motor fuel and diesel motor fuel, shall
27 be computed, as determined by the commissioner, at a rate of cents per
28 gallon, rounded to the nearest cent, equal to two or three dollars, as
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD15052-01-2
A. 9713 2
1 determined by the municipality, multiplied by the percentage rate of
2 such taxes within the municipality. Such local law, ordinance, or resol-
3 ution shall expire one year after the date on which it is enacted;
4 provided, however, such legislative body may enact any number of subse-
5 quent local laws, ordinances, or resolutions in accordance with this
6 paragraph.
7 § 2. This act shall take effect on the ninetieth day after it shall
8 become a law.