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

                                  7255

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                             April 21, 2011
                               ___________

Introduced by M. of A. BUTLER -- read once and referred to the Committee
  on Ways and Means

AN  ACT to amend the tax law, in relation to extending the period during
  which the county of Herkimer is authorized to impose additional  sales
  and compensating use taxes

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

  Section 1.  Clause 19 of subparagraph (i) of the opening paragraph  of
section  1210  of  the tax law, as amended by chapter 111 of the laws of
2009, is amended to read as follows:
  (19) the county of Herkimer 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  September  first,  nineteen  hundred  ninety-four, and ending
November thirtieth, two thousand [eleven] THIRTEEN;
  S 2. Section 1210-E of the tax law, as amended by chapter 111  of  the
laws of 2009, is amended to read as follows:
  S  1210-E. Sales and compensating use taxes within Herkimer county. In
addition to the taxes imposed by section  twelve  hundred  ten  of  this
subpart  or any other provision of law, the county of Herkimer is hereby
authorized and empowered to adopt and amend local  laws,  ordinances  or
resolutions  imposing within the territorial limits of such county addi-
tional sales and compensating use taxes at the rate  of  one-quarter  of
one  percent for the period beginning December first, two thousand seven
and ending November thirtieth, two  thousand  [eleven]  THIRTEEN,  which
taxes shall be identical to the taxes imposed by such county pursuant to
the  authority  of section twelve hundred ten of this subpart. Except as
hereinafter provided, all provisions  of  this  article,  including  the
definition  and  exemption provisions and the provisions relating to the
administration, collection and distribution by the  commissioner,  shall

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05742-01-1
              

A. 7255                             2

apply  for  purposes of the taxes authorized by this section in the same
manner and with the same force and effect as if  the  language  of  this
article  had been incorporated in full in this section and had expressly
referred  to  the  taxes  authorized by this section; provided, however,
that any provision relating to a maximum rate shall be calculated  with-
out reference to the rate of additional sales and compensating use taxes
herein  authorized. For purposes of part IV of this article, relating to
the disposition of revenues resulting from taxes collected and  adminis-
tered  by  the  commissioner,  the additional sales and compensating use
taxes authorized by this section imposed under the authority of  section
twelve  hundred  ten  of this subpart and all provisions relating to the
deposit, administration and disposition of taxes, penalties and interest
relating to taxes imposed by a county under  the  authority  of  section
twelve  hundred  ten of this subpart shall, except as otherwise provided
in this section, apply to the  additional  sales  and  compensating  use
taxes authorized by this section.
  S  3.  Section 1262-s of the tax law, as amended by chapter 111 of the
laws of 2009, is amended to read as follows:
  S 1262-s. Disposition of net collections from the additional one-quar-
ter of one percent rate of sales and compensating use taxes in the coun-
ty of Herkimer. Notwithstanding any contrary provision of  law,  if  the
county  of  Herkimer  imposes  the additional one-quarter of one percent
rate of sales and compensating use taxes authorized  by  section  twelve
hundred  ten-E  of  this  article  for  all or any portion of the period
beginning December first, two thousand seven and ending November thirti-
eth, two thousand [eleven]  THIRTEEN,  the  county  shall  use  all  net
collections  from such additional one-quarter of one percent rate to pay
the county's expenses for the construction  of  additional  correctional
facilities.  The net collections from the additional rate imposed pursu-
ant to section twelve hundred ten-E shall be deposited in a special fund
to be created by such county separate and apart from any other funds and
accounts of the county. Any and all remaining net collections from  such
additional  tax, after the expenses of such construction are paid, shall
be deposited by the county of Herkimer in the general fund of such coun-
ty for any county purpose.
  S 4. This act shall take effect immediately.