S T A T E O F N E W Y O R K
________________________________________________________________________
S. 344--B A. 150--B
2011-2012 Regular Sessions
S E N A T E - A S S E M B L Y
(PREFILED)
January 5, 2011
___________
IN SENATE -- Introduced by Sen. LITTLE -- read twice and ordered print-
ed, and when printed to be committed to the Committee on Investi-
gations and Government Operations -- committee discharged, bill
amended, ordered reprinted as amended and recommitted to said commit-
tee -- recommitted to the Committee on Investigations and Government
Operations in accordance with Senate Rule 6, sec. 8 -- committee
discharged, bill amended, ordered reprinted as amended and recommitted
to said committee
IN ASSEMBLY -- Introduced by M. of A. SAYWARD -- read once and referred
to the Committee on Ways and Means -- committee discharged, bill
amended, ordered reprinted as amended and recommitted to said commit-
tee -- recommitted to the Committee on Ways and Means in accordance
with Assembly Rule 3, sec. 2 -- 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
Essex to impose an additional one percent of sales and compensating
use tax
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Clause 36 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 119 of the laws of
2011, is amended to read as follows:
(36) the county of Essex is hereby further authorized and empowered to
adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is [three-quarters of] one percent additional to
the three percent rate authorized above in this paragraph for such coun-
ty for the period beginning [June] DECEMBER first, two thousand [four]
TWELVE, and ending November thirtieth, two thousand thirteen;
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01350-04-2
S. 344--B 2 A. 150--B
S 2. Subparagraph (iii) of the opening paragraph of section 1210 of
the tax law, as amended by chapter 74 of the laws of 2010, is amended to
read as follows:
(iii) the maximum rate referred to in section twelve hundred twenty-
four of this article shall be calculated without reference to the
following additional rates authorized in subparagraphs (i) and (ii) of
this paragraph: one and one-half percent for the county of Allegany; one
percent for the counties of Rensselaer, Erie, Cattaraugus, Wyoming,
Ulster, Albany, Suffolk, ESSEX, Greene, Orleans, Franklin, Herkimer,
Genesee, Columbia, Schuyler, Chenango, Monroe, Steuben, Chemung, Seneca,
Livingston, Niagara, Yates, Tioga, Montgomery, Delaware, Wayne, Schohar-
ie, Putnam, Clinton and Onondaga and the cities of Yonkers, Mount Vernon
and New Rochelle; three-quarters of one percent for the counties of
Dutchess, [Essex,] Lewis, Orange, and Jefferson; one percent and three-
quarters of one percent or one-half of one percent for the county of
Oneida; three-quarters of one percent and one-half of one percent for
the county of Nassau; one-half of one percent and one-quarter of one
percent and one-quarter of one percent for the city of White Plains;
one-half or one percent for the county of Tompkins; three-eighths of one
percent and five-eighths of one percent for the county of Rockland;
one-half of one percent for the counties of Putnam and Schenectady;
one-eighth of one percent and three-eighths of one percent for the coun-
ty of Ontario; one-half of one percent[;] AND one-half of one percent
for the county of Sullivan; and three-quarters of one percent or one-
half of one percent for the county of Chautauqua;
S 3. Subdivision (cc) of section 1224 of the tax law, as added by
chapter 139 of the laws of 2004, is amended to read as follows:
(cc) The county of Essex shall have the sole right to impose the addi-
tional [three-quarters of] one percent rate of tax which such county is
authorized to impose pursuant to the authority of section twelve hundred
ten of this article. Such additional rate of tax shall be in addition to
any other tax which such county may impose or may be imposing pursuant
to this article or any other law and such additional rate of tax shall
not be subject to preemption. The maximum three percent rate referred to
in this section shall be calculated without reference to the additional
[three-quarters of] one percent rate of tax which the county of Essex is
authorized and empowered to adopt pursuant to section twelve hundred ten
of this article.
S 4. This act shall take effect December 1, 2012; provided that on and
after the date this act shall have become a law, Essex county shall be
authorized to adopt and amend local laws, ordinances, or resolutions to
impose the additional rate of tax authorized by this act to take effect
as provided for in this act.