S T A T E   O F   N E W   Y O R K
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    S. 2793                                                  A. 6372

                       2009-2010 Regular Sessions

                      S E N A T E - A S S E M B L Y

                              March 3, 2009
                               ___________

IN SENATE -- Introduced by Sen. BRESLIN -- read twice and ordered print-
  ed,  and  when  printed  to  be committed to the Committee on Investi-
  gations and Government Operations

IN ASSEMBLY -- Introduced by M. of A. McENENY, CANESTRARI --  read  once
  and referred to the Committee on Ways and Means

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

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

  Section  1.  Clause 10 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 398 of  the  laws  of
2007, is amended to read as follows:
  (10)  the  county of Albany 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-two and ending Novem-
ber thirtieth, two thousand [nine] ELEVEN;
  S  2. Notwithstanding any inconsistent provision of law, if the county
of Albany imposes the additional one percent rate of sales  and  compen-
sating  use  taxes authorized by section one of this act for any portion
of the period during which the county is so authorized  to  impose  such
additional  one  percent  rate of such taxes, then such county of Albany
shall allocate and distribute quarterly to the cities and  the  area  in
the  county  outside  the  cities the same proportion of net collections
attributable to such additional one percent rate of such taxes  as  such
county is allocating and distributing the net collections from the coun-
ty's three percent rate of such taxes as of the date this act shall have
become  a  law, and such portion of net collections attributable to such
additional one percent  rate  of  such  taxes  shall  be  allocated  and

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09702-01-9
              

S. 2793                             2                            A. 6372

distributed  to the towns and villages in such county in the same manner
as the net collections attributable to such county's three percent  rate
of  such  taxes are allocated and distributed to such towns and villages
as  of  the date this act shall have become a law. In the event that any
city in the county of Albany exercises its prior  right  to  impose  tax
pursuant to section 1224 of the tax law, then the county of Albany shall
not be required to allocate and distribute net collections in accordance
with  the previous sentence for any period of time during which any such
city tax is in effect.
  S 3. This act shall take effect immediately.