S T A T E   O F   N E W   Y O R K
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                                   435

                          Extraordinary Session

                            I N  S E N A T E

                              June 23, 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 sales and  compensating  use
  tax in Columbia county

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

  Section 1. Clause 21 of subparagraph (i) of the opening  paragraph  of
section  1210  of  the tax law, as amended by chapter 247 of the laws of
2007, is amended to read as follows:
  (21) the county of Columbia 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 March first, nineteen hundred ninety-five, and ending November
thirtieth, two thousand [nine] ELEVEN;
  S  2.  Notwithstanding  any  provision  of law to the contrary, if the
county of Columbia imposes the additional one percent rate of sales  and
compensating  use  taxes  authorized by the opening paragraph of section
1210 of the tax law, as extended by section one of  this  act,  for  any
portion  of  the  period  during  which  such county is so authorized to
impose such additional one percent rate of such taxes, then  the  county
of  Columbia  shall  allocate  and  distribute  quarterly to the city of
Hudson and the area in such county outside such city the same proportion
of net collections attributable to such additional one percent  rate  of
such  taxes  as  such  county  was  allocating  and distributing the net
collections from such county's three percent rate of such taxes on Janu-
ary 28, 1995, and such portion of net collections attributable  to  such
additional  one  percent  rate  of  such  taxes  shall  be allocated and
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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08963-01-9
              

S. 435                              2

of such taxes were allocated and distributed to such towns and  villages
on  January 28, 1995. In the event that the city of Hudson exercises its
prior right to impose a tax pursuant to section 1224  of  the  tax  law,
then  the  county  of  Columbia  shall  not  be required to allocate and
distribute net collections in accordance with  this  section    for  any
period of time during which any such city tax is in effect.
  S 3. This act shall take effect immediately.