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

                                 5341--A

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                             April 27, 2009
                               ___________

Introduced  by  Sen. MORAHAN -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment  Operations  --  committee  discharged,  bill  amended,   ordered
  reprinted as amended and recommitted to said committee

AN  ACT  to  amend the tax law, in relation to authorizing the county of
  Rockland to impose an additional rate of 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 23 of subparagraph (i) of the opening  paragraph  of
section  1210  of  the  tax  law, as amended by chapter 2 of the laws of
2007, is amended to read as follows:
  (23) the county of Rockland is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions  imposing  such
taxes  at a rate which is: (i) five-eighths of one percent additional to
the three percent rate authorized above in this paragraph for such coun-
ty for the period beginning March first, two thousand  two,  and  ending
November  thirtieth, two thousand [nine] ELEVEN; and also (ii) at a rate
which is three-eighths of one percent additional to  the  three  percent
rate authorized above in this paragraph, and which is also additional to
the  five-eighths  of  one  percent  rate  also authorized above in this
clause for such county, for the period beginning March first, two  thou-
sand seven and ending November thirtieth, two thousand [nine] ELEVEN;
  S  2.    Section 1262-l of the tax law, as amended by chapter 2 of the
laws of 2007, is amended to read as follows:
  S 1262-l. Allocation and distribution  of  net  collections  from  the
additional rate of sales and compensating use tax in Rockland county. 1.
Notwithstanding  any  provision of law to the contrary, if the county of
Rockland imposes the additional five-eighths of one percent rate of  tax
authorized  by  section  twelve  hundred  ten of this article during the
period beginning March first, two  thousand  two,  and  ending  November

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10878-03-9
              

S. 5341--A                          2

thirtieth,  two  thousand  [nine] ELEVEN, such county shall allocate and
distribute twenty percent of the net collections  from  such  additional
rate to the towns and villages in the county in accordance with subdivi-
sion  (c)  of section twelve hundred sixty-two of this part on the basis
of the ratio which the population of each such town or village bears  to
such county's total population; and
  2. Notwithstanding any provision of law to the contrary, if the county
of  Rockland imposes the additional three-eighths of one percent rate of
tax authorized by section twelve hundred ten of this article during  the
period  beginning  March  first, two thousand seven, and ending November
thirtieth, two thousand [nine] ELEVEN, such county  shall  allocate  and
distribute  sixteen  and  two-thirds percent of the net collections from
such additional rate to the general funds of towns and  villages  within
the county of Rockland with existing town and village police departments
from  March first, two thousand seven through December thirty-first, two
thousand seven  and  thirty-three  and  one-third  percent  of  the  net
collections  from  such additional rate from January first, two thousand
eight through November thirtieth, two thousand [nine] ELEVEN. The monies
allocated and distributed pursuant to this subdivision  shall  be  allo-
cated  and  distributed to towns and villages with police departments on
the basis of the number of full-time equivalent police officers employed
by each police department and shall not be used for salaries  heretofore
or hereafter negotiated.
  S 3.  This act shall take effect immediately.