S T A T E O F N E W Y O R K
________________________________________________________________________
2014
2009-2010 Regular Sessions
I N A S S E M B L Y
January 15, 2009
___________
Introduced by M. of A. CALHOUN -- Multi-Sponsored by -- M. of A.
BURLING, CROUCH -- read once and referred to the Committee on Ways and
Means
AN ACT to amend the tax law, in relation to increasing the maximum sales
tax rate for cities and counties and to repeal certain provisions of
such law relating thereto
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. The opening paragraph of section 1210 of the tax law, as
separately amended by chapters 4, 5, 8 and 9 of the laws of 2003, is
amended to read as follows:
Notwithstanding any other provision of law to the contrary, but
subject to the limitations and exemptions in part II of this article,
any city in this state or county in this state, except a county wholly
within a city, acting through its local legislative body, is hereby
authorized and empowered to adopt and amend local laws, ordinances or
resolutions imposing in any such city or county the following taxes, at
the rate of one-half, one, one and one-half, two, two and one-half [or],
three [percent], [provided, however, that:] THREE AND ONE-HALF OR FOUR
PERCENT.
S 2. Subparagraphs (i), (ii) and (iii) of the opening paragraph of
section 1210 of the tax law are REPEALED.
S 3. Subparagraph (iv) of the opening paragraph of section 1210 of the
tax law, as amended by section 2 of part BB of chapter 61 of the laws
of 2005, is amended to read as follows:
[(iv) with] WITH respect to certain counties in the metropolitan
commuter transportation district, if the county of Dutchess, the county
of Orange or the county of Rockland withdraws from the metropolitan
commuter transportation district pursuant to section twelve hundred
seventy-nine-b of the public authorities law, such county is hereby
authorized and empowered, in the alternative, to adopt and amend local
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02390-01-9
A. 2014 2
laws, ordinances or resolutions imposing such taxes at the rate of five-
eighths, seven-eighths, one and one-eighth, one and three-eighths, one
and five-eighths, one and seven-eighths, two and one-eighth, two and
three-eighths, two and five-eighths, two and seven-eighths, three and
one-eighth or three and three-eighths percent if the revenues from a
three-eighths percent rate of such tax are required by such local laws,
ordinances or resolutions to be set aside for mass transportation
purposes; all such taxes to be administered, collected and distributed
by the commissioner as provided in subpart B of part III and in part IV
of this article:
S 4. Subdivision (a) of section 1223 of the tax law, as separately
amended by section 8 of part SS-1 of chapter 57 and chapter 65 of the
laws of 2008, is amended to read as follows:
(a) No transaction taxable under sections twelve hundred two through
twelve hundred four of this article shall be taxed pursuant to this
article by any county or by any city located therein, or by both, at an
aggregate rate in excess of the highest rate set forth in the applicable
subdivision of section twelve hundred one of this article or, in the
case of any taxes imposed pursuant to the authority of section twelve
hundred ten or twelve hundred eleven of this article (other than taxes
imposed by the county of Nassau, Erie, Steuben, Cattaraugus, Suffolk,
Oneida, Genesee, Greene, Franklin, Herkimer, Tioga, Orleans, Allegany,
Ulster, Albany, Rensselaer, Tompkins, Wyoming, Columbia, Schuyler, Rock-
land, Chenango, Monroe, Chemung, Seneca, Sullivan, Wayne, Livingston,
Schenectady, Montgomery, Delaware, Clinton, Niagara, Yates, Lewis,
Essex, Dutchess, Schoharie, Putnam, Chautauqua, Orange, Oswego, Ontario,
Jefferson or Onondaga and by the county of Cortland and the city of
Cortland and by the county of Broome and the city of Binghamton and by
the county of Cayuga and the city of Auburn and by the county of Otsego
and the city of Oneonta and by the county of Madison and the city of
Oneida and by the county of Fulton and the city of Gloversville or the
city of Johnstown as provided in section twelve hundred ten of this
article) at a rate in excess of [three] FOUR percent[, except that, in
the city of Yonkers, in the city of Mount Vernon, in the city of New
Rochelle, in the city of Fulton and in the city of Oswego, the rate may
not be in excess of four percent and in the city of White Plains, the
rate may not be in excess of three and three-quarters percent and]
except that in the city of Poughkeepsie in the county of Dutchess, if
such county withdraws from the metropolitan commuter transportation
district pursuant to section twelve hundred seventy-nine-b of the public
authorities law and if the revenues from a three-eighths percent rate of
such tax imposed by such county, pursuant to the authority of section
twelve hundred ten of this article, are required by local laws, ordi-
nances or resolutions to be set aside for mass transportation purposes,
the rate may not be in excess of three and three-eighths percent.
S 5. Subdivisions (d), (e), (f), (g), (h), (i), (j), (k), (l), (m),
(n), (o), (p), (q), (r), (s), (t), (u), (v), (w), (x), (y), (z), (z-1),
(aa), (bb), (cc), (dd), (ee), (ff), (gg) and (hh) of section 1224 of the
tax law are REPEALED.
S 6. Section 1262-g, as amended by chapter 8 of the laws of 2005 and
sections 1262-h, 1262-i, 1262-j, 1262-k, 1262-l, 1262-m, 1262-n, 1262-o
and 1262-p of the tax law are REPEALED.
S 7. This act shall take effect immediately.