S T A T E O F N E W Y O R K
________________________________________________________________________
7246
2017-2018 Regular Sessions
I N A S S E M B L Y
April 12, 2017
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Introduced by M. of A. SCHIMMINGER, RYAN -- Multi-Sponsored by -- M. of
A. MORINELLO, NORRIS -- read once and referred to the Committee on
Ways and Means
AN ACT to amend the tax law, in relation to the imposition of additional
rates of sales and compensating use taxes by Erie county
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Clause 4 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 184 of the laws of
2015, is amended to read as follows:
(4) the county of Erie is hereby further authorized and empowered to
adopt and amend local laws, ordinances or resolutions imposing such
taxes (i) 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 January tenth, nineteen hundred eighty-eight and ending Novem-
ber thirtieth, two thousand [seventeen] NINETEEN; and (ii) at a rate
which is three-quarters of one percent additional to the three percent
rate authorized above in this paragraph, and which is also additional to
the one percent rate also authorized above in this clause for such coun-
ty, for the period beginning December first, two thousand eleven, and
ending November thirtieth, two thousand [seventeen] NINETEEN;
§ 2. Subdivision 2 of section 1262-q of the tax law, as amended by
chapter 184 of the laws of 2015, is amended to read as follows:
(2) Net collections from the additional three-quarters of one percent
rate of sales and compensating use taxes which the county may impose
during the period commencing December first, two thousand eleven, and
ending November thirtieth, two thousand [seventeen] NINETEEN, pursuant
to the authority of item (ii) of clause (4) of subparagraph (i) of the
opening paragraph of section twelve hundred ten of this article shall be
used by the county solely for county purposes and shall not be subject
to any revenue distribution agreement the county entered into pursuant
to the authority of subdivision (c) of section twelve hundred sixty-two
of this part.
§ 3. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10664-01-7