S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  7580

                            I N  S E N A T E

                             April 23, 2010
                               ___________

Introduced  by  Sen.  STACHOWSKI  -- read twice and ordered printed, and
  when printed to be committed to the Committee  on  Investigations  and
  Government Operations

AN  ACT to amend the tax law, in relation to the imposition of sales and
  compensating use taxes by the county of Erie

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Clause  4 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 13  of  the  laws  of
2008, is amended to read as follows:
  (4)  the  county of Erie is hereby further authorized and empowered to
adopt and amend local laws,  ordinances  or  resolutions  imposing  such
taxes  at  a  rate  which is one percent additional to the three percent
rate authorized above in this paragraph for such county for  the  period
beginning January tenth, nineteen hundred eighty-eight and ending Novem-
ber thirtieth, two thousand [ten] ELEVEN;
  S  2.  Section  1262-q of the tax law, as amended by chapter 13 of the
laws of 2008, is amended to read as follows:
  S 1262-q. [Disposition] ERIE  COUNTY-DISPOSITION  of  net  collections
from  the  [additional]  one  percent rate of sales and compensating use
taxes in [the county of Erie] EXCESS OF THREE PERCENT.   Notwithstanding
any  provision of law to the contrary, if the county of Erie imposes the
additional one percent rate of sales and compensating use taxes  author-
ized  by  section  twelve  hundred ten of this article during the period
beginning January first, two thousand seven [and ending November thirti-
eth, two thousand ten], OR THEREAFTER, the county  shall  allocate  EACH
CALENDAR  YEAR the first twelve million five hundred thousand dollars of
the net collections from such  [additional]  ONE  PERCENT  rate  to  the
cities  of such county and the area in such county outside its cities to
be applied or distributed in the same manner and proportion as  the  net
collections  for  such  cities and area are applied or distributed under
the revenue distribution agreement entered into pursuant to the authori-
ty of subdivision (c) of section twelve hundred sixty-two of  this  part
in  effect  on  January  first,  two  thousand  six,  and subject to all

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
              

                                                           LBD16759-01-0

S. 7580                             2

provisions of such agreement governing  the  net  collections  for  such
cities  and  area and shall retain the remainder of such net collections
for any county purpose.
  S 3. This act shall take effect immediately.