S T A T E O F N E W Y O R K
________________________________________________________________________
7291
2017-2018 Regular Sessions
I N A S S E M B L Y
April 21, 2017
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Introduced by M. of A. JAFFEE, ZEBROWSKI -- read once and referred to
the Committee on Ways and Means
AN ACT to amend the tax law, in relation to authorizing the county of
Rockland to impose an additional rate of sales and compensating use
taxes
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Clause 23 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 190 of the laws of
2015, is amended to read as follows:
(23) the county of Rockland is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is: (i) five-eighths of one percent additional to
the three percent rate authorized above in this paragraph for such coun-
ty for the period beginning March first, two thousand two, and ending
November thirtieth, two thousand [seventeen] NINETEEN; and also (ii) at
a rate which is three-eighths of one percent additional to the three
percent rate authorized above in this paragraph, and which is also addi-
tional to the five-eighths of one percent rate also authorized above in
this clause for such county, for the period beginning March first, two
thousand seven and ending November thirtieth, two thousand [seventeen]
NINETEEN;
§ 2. Section 1262-l of the tax law, as amended by chapter 190 of the
laws of 2015, is amended to read as follows:
§ 1262-1. Allocation and distribution of net collections from the
additional rate of sales and compensating use tax in Rockland county. 1.
Notwithstanding any provision of law to the contrary, if the county of
Rockland imposes the additional five-eighths of one percent rate of tax
authorized by section twelve hundred ten of this article during the
period beginning March first, two thousand two, and ending November
thirtieth, two thousand [seventeen] NINETEEN, such county shall allocate
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10290-01-7
A. 7291 2
and distribute twenty percent of the net collections from such addi-
tional rate to the towns and villages in the county in accordance with
subdivision (c) of section twelve hundred sixty-two of this part on the
basis of the ratio which the population of each such town or village
bears to such county's total population; and
2. Notwithstanding any provision of law to the contrary, if the county
of Rockland imposes the additional three-eighths of one percent rate of
tax authorized by section twelve hundred ten of this article during the
period beginning March first, two thousand seven, and ending November
thirtieth, two thousand [seventeen] NINETEEN, such county shall allocate
and distribute sixteen and two-thirds percent of the net collections
from such additional rate to the general funds of towns and villages
within the county of Rockland with existing town and village police
departments from March first, two thousand seven through December thir-
ty-first, two thousand seven and thirty-three and one-third percent of
the net collections from such additional rate from January first, two
thousand eight through November thirtieth, two thousand [seventeen]
NINETEEN. The monies allocated and distributed pursuant to this subdivi-
sion shall be allocated and distributed to towns and villages with
police departments on the basis of the number of full-time equivalent
police officers employed by each police department and shall not be used
for salaries heretofore or hereafter negotiated.
§ 3. This act shall take effect immediately.