S T A T E O F N E W Y O R K
________________________________________________________________________
S. 5759 A. 7496
2017-2018 Regular Sessions
S E N A T E - A S S E M B L Y
April 28, 2017
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IN SENATE -- Introduced by Sen. BRESLIN -- read twice and ordered print-
ed, and when printed to be committed to the Committee on Investi-
gations and Government Operations
IN ASSEMBLY -- Introduced by M. of A. FAHY, McDONALD, STECK -- read once
and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to the imposition of sales and
compensating use taxes by the county of Albany
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Clause 10 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 302 of the laws of
2015, is amended to read as follows:
(10) the county of Albany 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 September first, nineteen hundred ninety-two and ending Novem-
ber thirtieth, two thousand [seventeen] NINETEEN;
§ 2. Notwithstanding any inconsistent provision of law, if the county
of Albany imposes the additional one percent rate of sales and compen-
sating use taxes authorized by section one of this act for any portion
of the period during which the county is so authorized to impose such
additional one percent rate of such taxes, then such county of Albany
shall allocate and distribute quarterly to the cities and the area in
the county outside the cities the same proportion of net collections
attributable to such additional one percent rate of such taxes as such
county is allocating and distributing the net collections from the coun-
ty's three percent rate of such taxes as of the date this act shall have
become a law, and such portion of net collections attributable to such
additional one percent rate of such taxes shall be allocated and
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11149-01-7
S. 5759 2 A. 7496
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
of such taxes are allocated and distributed to such towns and villages
as of the date this act shall have become a law. In the event that any
city in the county of Albany exercises its prior right to impose tax
pursuant to section 1224 of the tax law, then the county of Albany shall
not be required to allocate and distribute net collections in accordance
with the previous sentence for any period of time during which any such
city tax is in effect.
§ 3. This act shall take effect immediately.