S T A T E O F N E W Y O R K
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1404
2015-2016 Regular Sessions
I N A S S E M B L Y
January 12, 2015
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Introduced by M. of A. PAULIN, OTIS -- read once and referred to the
Committee on Local Governments
AN ACT to amend the general city law, in relation to authorizing the
city of New Rochelle to impose certain taxes on utilities
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. The opening paragraph of section 20-b of the general city
law, as amended by chapter 287 of the laws of 1979, is amended to read
as follows:
Notwithstanding any other provisions of law to the contrary, any city
of this state, acting through its local legislative body, is hereby
authorized and empowered to adopt and amend local laws imposing in any
such city a tax such as was imposed by section one hundred eighty-six-a
of the tax law, in effect on January first, nineteen hundred fifty-nine,
except that the rate thereof shall not exceed one per centum of gross
income or of gross operating income, as the case may be, and may make
provision for the collection thereof by the chief fiscal officer of such
city; provided, however, that the rate of such tax imposed by the cities
of Rochester, Buffalo [and], Yonkers AND NEW ROCHELLE shall not exceed
three per centum of gross income or gross operating income, as the case
may be; and provided further that nothing herein contained shall be
construed so as to prevent any city from adopting local laws exempting
from such tax omnibus corporations subject to the supervision of the
state department of public service [under article three-a of the public
service law]. A tax imposed pursuant to this section shall have applica-
tion only within the territorial limits of any such city, and shall be
in addition to any and all other taxes. This section shall not authorize
the imposition of a tax on any transaction originating or consummated
outside of the territorial limits of any such city, notwithstanding that
some act be necessarily performed with respect to such transaction with-
in such limits.
S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.