Senate Bill S65087

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

                                   87

                      Eighth Extraordinary Session

                            I N  S E N A T E

                              June 29, 2009
                               ___________

Introduced by COMMITTEE ON RULES -- (at request of the Governor) -- read
  twice  and  ordered  printed,  and when printed to be committed to the
  Committee on Rules

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
thirtieth, two thousand [nine] ELEVEN, such county  shall  allocate  and

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10878-05-9
              

S. 87                               2

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.