[ ] is old law to be omitted.
LBD11829-03-7
A. 7935 2
amend the tax law, in relation to extending the authorization granted
to the county of Essex to impose an additional one percent of sales
and compensating use taxes (Subpart O); to amend the tax law, in
relation to extending the expiration of the authority granted to the
county of Franklin to impose an additional one percent of sales and
compensating use taxes (Subpart P); to amend the tax law, in relation
to the imposition of additional sales and compensating use tax in
Fulton county (Subpart Q); to amend the tax law, in relation to
extending the expiration of the authorization to the county of Genesee
to impose an additional one percent of sales and compensating use
taxes (Subpart R); to amend the tax law, in relation to extending the
authorization for imposition of additional sales and compensating use
taxes in Greene county (Subpart S); to amend the tax law, in relation
to extending the authorization of the county of Hamilton to impose an
additional one percent of sales and compensating use taxes (Subpart
T); to amend the tax law, in relation to extending the period during
which the county of Herkimer is authorized to impose additional sales
and compensating use taxes (Subpart U); to amend the tax law, in
relation to authorizing the county of Jefferson to impose additional
sales tax (Subpart V); to amend the tax law, in relation to authoriz-
ing the county of Lewis to impose an additional one percent of sales
and compensating use taxes (Subpart W); to amend the tax law, in
relation to authorizing the county of Livingston to impose an addi-
tional one percent sales tax (Subpart X); to amend the tax law, in
relation to extending the authorization of the county of Madison to
impose an additional rate of sales and compensating use taxes (Subpart
Y); to amend the tax law, in relation to the imposition of sales and
compensating use taxes by the county of Monroe (Subpart Z); to amend
the tax law, in relation to the imposition of sales and compensating
use taxes in Montgomery county (Subpart AA); to amend the tax law, in
relation to extending the authority of the county of Nassau to impose
additional sales and compensating use taxes, and extending local
government assistance programs in Nassau county (Subpart BB); to amend
the tax law, in relation to continuing to authorize Niagara county to
impose an additional rate of sales and compensating use taxes (Subpart
CC); to amend the tax law, in relation to authorizing Oneida county to
impose additional rates of sales and compensating use taxes and
providing for allocation and distribution of a portion of net
collections from such additional rates (Subpart DD); to amend the tax
law, in relation to extending the authorization of the county of Onon-
daga to impose an additional rate of sales and compensating use taxes
(Subpart EE); to amend the tax law, in relation to extending the
authorization for Ontario county to impose additional rates of sales
and compensating use taxes (Subpart FF); to amend the tax law, in
relation to extending the authority of the county of Orange to impose
an additional rate of sales and compensating use taxes (Subpart GG);
to amend the tax law, in relation to extending the period during which
the county of Orleans is authorized to impose additional rates of
sales and compensating use taxes (Subpart HH); to amend the tax law,
in relation to extending authorization for an additional one percent
sales and compensating use tax in the county of Oswego (Subpart II);
to amend the tax law, in relation to extending the authorization for
imposition of additional sales tax in the county of Otsego (Subpart
JJ); to amend the tax law, in relation to the imposition of sales and
compensating use taxes in the county of Putnam (Subpart KK); to amend
the tax law, in relation to extending the authorization of the county
A. 7935 3
of Rensselaer to impose an additional one percent of sales and compen-
sating use taxes (Subpart LL); to amend the tax law, in relation to
authorizing the county of Rockland to impose an additional rate of
sales and compensating use taxes (Subpart MM); to amend the tax law,
in relation to extending the authority of St. Lawrence county to
impose sales tax (Subpart NN); to amend the tax law, in relation to
the imposition of sales and compensating use tax in Schenectady county
(Subpart OO); to amend the tax law, in relation to extending the
authorization for imposition of additional sales tax in the county of
Schoharie (Subpart PP); to amend the tax law, in relation to extending
the authorization of the county of Schuyler to impose an additional
one percent of sales and compensating use taxes (Subpart QQ); to amend
the tax law, in relation to extending the expiration of the authori-
zation to the county of Seneca to impose an additional one percent
sales and compensating use tax (Subpart RR); to amend the tax law, in
relation to extending the authorization of the county of Steuben to
impose an additional one percent of sales and compensating use taxes
(Subpart SS); to amend the tax law, in relation to extending the
authority of the county of Suffolk to impose an additional one percent
of sales and compensating use tax (Subpart TT); to amend the tax law,
in relation to extending authorization to impose certain taxes in the
county of Sullivan (Subpart UU); to amend the tax law, in relation to
extending the authorization of the county of Tioga to impose an addi-
tional one percent of sales and compensating use taxes (Subpart VV);
to amend the tax law, in relation to extending the authorization of
the county of Tompkins to impose an additional one percent of sales
and compensating use taxes (Subpart WW); to amend the tax law and
chapter 200 of the laws of 2002 amending the tax law relating to
certain tax rates imposed by the county of Ulster, in relation to
extending the authority of the county of Ulster to impose an addi-
tional 1 percent sales and compensating use tax (Subpart XX); to amend
the tax law, in relation to extending the additional one percent sales
tax for Wayne county (Subpart YY); to amend the tax law, in relation
to extending the expiration of the authorization to the county of
Wyoming to impose an additional one percent sales and compensating use
tax (Subpart ZZ); to amend the tax law, in relation to extending the
authorization of the county of Yates to impose an additional one
percent of sales and compensating use taxes (Subpart AAA); to amend
the tax law, in relation to extending the authorization of the city of
Oswego to impose an additional tax rate of sales and compensation use
taxes (Subpart BBB); to amend the tax law, in relation to authorizing
the city of Yonkers to impose additional sales tax; and to amend chap-
ter 67 of the laws of 2015, amending the tax law relating to authoriz-
ing the city of Yonkers to impose additional sales tax, in relation to
extending provisions relating thereto (Subpart CCC); and and to amend
the tax law, in relation to extending the authorization of the city of
New Rochelle to impose an additional sales and compensating use tax
(Subpart DDD)(Part A); to amend the tax law, in relation to extending
the authority of the county of Nassau to impose hotel and motel taxes
in Nassau county (Subpart A); to amend chapter 405 of the laws of
2007, amending the tax law relating to increasing hotel/motel taxes in
Chautauqua county, in relation to extending the expiration of such
provisions (Subpart B); and to amend the tax law, in relation to
extending the expiration of the authority granted to the county of
Suffolk to impose hotel and motel taxes (Subpart C) (Part B); to amend
chapter 333 of the laws of 2006 amending the tax law relating to
A. 7935 4
authorizing the county of Schoharie to impose a county recording tax
on obligation secured by a mortgage on real property, in relation to
extending the effectiveness thereof (Subpart A); to amend chapter 326
of the laws of 2006, amending the tax law relating to authorizing the
county of Hamilton to impose a county recording tax on obligations
secured by mortgages on real property, in relation to extending the
expiration thereof (Subpart B); to amend chapter 489 of the laws of
2004, amending the tax law relating to the mortgage recording tax in
the county of Fulton, in relation to the effectiveness of such chapter
(Subpart C); to amend the tax law, in relation to extending the expi-
ration of the mortgage recording tax imposed by the city of Yonkers
(Subpart D); to amend chapter 443 of the laws of 2007 amending the tax
law relating to authorizing the county of Cortland to impose an addi-
tional mortgage recording tax, in relation to extending the effective-
ness of such provisions (Subpart E); to amend chapter 579 of the laws
of 2004, amending the tax law relating to authorizing the county of
Genesee to impose a county recording tax on certain mortgage obli-
gation, in relation to extending the provisions of such chapter
(Subpart F); to amend chapter 366 of the laws of 2005 amending the tax
law relating to the mortgage recording tax in the county of Yates, in
relation to extending the provisions of such chapter (Subpart G); and
to amend chapter 365 of the laws of 2005, amending the tax law relat-
ing to the mortgage recording tax in the county of Steuben, in
relation to extending the provisions of such chapter (Subpart H)(Part
C); to amend chapter 556 of the laws of 2007 amending the tax law
relating to the imposition of an additional real estate transfer tax
within the county of Columbia, in relation to the effectiveness there-
of (Part D); to amend the tax law and part C of chapter 2 of the laws
of 2005 amending the tax law relating to exemptions from sales and use
taxes, in relation to extending certain provisions thereof; to amend
the general city law and the administrative code of the city of New
York, in relation to extending certain provisions relating to relo-
cation and employment assistance credits; to amend the general city
law and the administrative code of the city of New York, in relation
to extending certain provisions relating to specially eligible prem-
ises and special rebates; to amend the administrative code of the city
of New York, in relation to extending certain provisions relating to
exemptions and deductions from base rent; to amend the real property
tax law, in relation to extending certain provisions relating to
eligibility periods and requirements; to amend the real property tax
law, in relation to extending certain provisions relating to eligibil-
ity periods and requirements, benefit periods and applications for
abatements; to amend the administrative code of the city of New York,
in relation to extending certain provisions relating to a special
reduction in determining the taxable base rent; and to amend the real
property tax law and the administrative code of the city of New York,
in relation to extending certain provisions relating to applications
for abatement of tax payments (Part E); to amend the tax law, the
administrative code of the city of New York, chapter 877 of the laws
of 1975, chapter 884 of the laws of 1975 and chapter 882 of the laws
of 1977, relating to the imposition of certain taxes in the city of
New York, in relation to postponing the expiration of certain tax
rates and taxes in the city of New York (Part F); and to amend chapter
91 of the laws of 2002 amending the education law and other laws
relating to the reorganization of the New York city school
construction authority, board of education and community boards, in
A. 7935 5
relation to the effectiveness thereof; and to amend chapter 345 of the
laws of 2009, amending the education law and other laws relating to
the New York city board of education, chancellor, community councils,
and community superintendents, in relation to the effectiveness there-
of (Part G)
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. This act enacts into law legislation providing for the
extension of certain provisions. Each component is wholly contained
within a Part identified as Parts A through G. The effective date for
each particular provision contained within such Part is set forth in the
last section of such Part. Any provision in any section contained within
a Part, including the effective date of the Part, which makes reference
to a section "of this act", when used in connection with that particular
component, shall be deemed to mean and refer to the corresponding
section of the Part in which it is found. Section three of this act sets
forth the general effective date of this act.
PART A
Section 1. This part enacts into law legislation providing for the
imposition of sales and compensating use taxes by certain counties. Each
component is wholly contained within a Subpart identified as Subparts A
through DDD. The effective date for each particular provision contained
within a Subpart is set forth in the last section of such Subpart. Any
provision of any section contained within a Subpart, including the
effective date of the Subpart, which makes reference to a section "of
this act", when used in connection with that particular component, shall
be deemed to mean and refer to the corresponding section of the subpart
in which it is found. Section three of this part sets forth the general
effective date of this part.
SUBPART A
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
A. 7935 6
become a law, and such portion of net collections attributable to such
additional one percent rate of such taxes shall be allocated and
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.
SUBPART B
Section 1. Clause 8 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 174 of the laws of
2015, is amended to read as follows:
(8) the county of Allegany is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is: (i) one percent additional to the three
percent rate authorized above in this paragraph for such county for the
period beginning December first, nineteen hundred eighty-six and ending
November thirtieth, two thousand four; and (ii) one and one-half percent
additional to the three percent rate authorized above in this paragraph
for such county for the period beginning December first, two thousand
four and ending November thirtieth, two thousand [seventeen] NINETEEN;
§ 2. This act shall take effect immediately.
SUBPART C
Section 1. Clause 18 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 114 of the laws of
2015, is amended to read as follows:
(18) the county of Broome 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 March first, nineteen hundred ninety-four, and ending November
thirtieth, two thousand [seventeen] NINETEEN;
§ 2. This act shall take effect immediately.
SUBPART D
Section 1. Clause 5 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 173 of the laws of
2015, is amended to read as follows:
(5) the county of Cattaraugus 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 March first, nineteen hundred eighty-six and
ending November thirtieth, two thousand [seventeen] NINETEEN;
§ 2. This act shall take effect immediately.
SUBPART E
A. 7935 7
Section 1. Clause 9 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 197 of the laws of
2015, is amended to read as follows:
(9) the county of Cayuga 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. This act shall take effect immediately.
SUBPART F
Section 1. Clause 38 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 332 of the laws of
2015, is amended to read as follows:
(38) the county of Chautauqua is hereby further authorized and
empowered to adopt and amend local laws, ordinances or resolutions
imposing such taxes at a rate that is: (i) one and one-quarter percent
additional to the three percent rate authorized above in this paragraph
for such county for the period beginning March first, two thousand five
and ending August thirty-first, two thousand six; (ii) one percent addi-
tional to the three percent rate authorized above in this paragraph for
such county for the period beginning September first, two thousand six
and ending November thirtieth, two thousand seven; (iii) three-quarters
of one percent additional to the three percent rate authorized above in
this paragraph for such county for the period beginning December first,
two thousand seven and ending November thirtieth, two thousand ten; (iv)
one-half of one percent additional to the three percent rate authorized
above in this paragraph for such county for the period beginning Decem-
ber first, two thousand ten and ending November thirtieth, two thousand
fifteen; and (v) one percent additional to the three percent rate
authorized above in this clause for such county for the period beginning
December first, two thousand fifteen and ending November thirtieth, two
thousand [seventeen] NINETEEN;
§ 2. Section 1262-o of the tax law, as amended by section 7 of chapter
332 of the laws of 2015, is amended to read as follows:
§ 1262-o. Disposition of net collections from the additional rate of
sales and compensating use taxes in the county of Chautauqua. Notwith-
standing any contrary provision of law, if the county of Chautauqua
imposes the additional one and one-quarter percent rate of sales and
compensating use taxes authorized by section twelve hundred ten of this
article for all or any portion of the period beginning March first, two
thousand five and ending August thirty-first, two thousand six, the
additional one percent rate authorized by such section for all or any of
the period beginning September first, two thousand six and ending Novem-
ber thirtieth, two thousand seven, the additional three-quarters of one
percent rate authorized by such section for all or any of the period
beginning December first, two thousand seven and ending November thirti-
eth, two thousand ten, the county shall allocate one-fifth of the net
collections from the additional three-quarters of one percent to the
cities, towns and villages in the county on the basis of their respec-
tive populations, determined in accordance with the latest decennial
federal census or special population census taken pursuant to section
twenty of the general municipal law completed and published prior to the
end of the quarter for which the allocation is made, and allocate the
A. 7935 8
remainder of the net collections from the additional three-quarters of
one percent as follows: (1) to pay the county's expenses for Medicaid
and other expenses required by law; (2) to pay for local road and bridge
projects; (3) for the purposes of capital projects and repaying any
debts incurred for such capital projects in the county of Chautauqua
that are not otherwise paid for by revenue received from the mortgage
recording tax; and (4) for deposit into a reserve fund for bonded
indebtedness established pursuant to the general municipal law. Notwith-
standing any contrary provision of law, if the county of Chautauqua
imposes the additional one-half percent rate of sales and compensating
use taxes authorized by such section twelve hundred ten for all or any
of the period beginning December first, two thousand ten and ending
November thirtieth, two thousand fifteen, the county shall allocate
three-tenths of the net collections from the additional one-half of one
percent to the cities, towns and villages in the county on the basis of
their respective populations, determined in accordance with the latest
decennial federal census or special population census taken pursuant to
section twenty of the general municipal law completed and published
prior to the end of the quarter for which the allocation is made, and
allocate the remainder of the net collections from the additional one-
half of one percent as follows: (1) to pay the county's expenses for
Medicaid and other expenses required by law; (2) to pay for local road
and bridge projects; (3) for the purposes of capital projects and repay-
ing any debts incurred for such capital projects in the county of Chau-
tauqua that are not otherwise paid for by revenue received from the
mortgage recording tax; and (4) for deposit into a reserve fund for
bonded indebtedness established pursuant to the general municipal law.
Notwithstanding any contrary provision of law, if the county of Chautau-
qua imposes the additional one percent rate of sales and compensating
use taxes authorized by such section twelve hundred ten for all or any
of the period beginning December first, two thousand fifteen and ending
November thirtieth, two thousand [seventeen] NINETEEN, the county shall
allocate three-twentieths of the net collections from the additional one
percent to the cities, towns and villages in the county on the basis of
their respective populations, determined in accordance with the latest
decennial federal census or special population census taken pursuant to
section twenty of the general municipal law completed and published
prior to the end of the quarter for which the allocation is made, and
allocate the remainder of the net collections from the additional one
percent as follows: (1) to pay the county's expenses for Medicaid and
other expenses required by law; (2) to pay for local road and bridge
projects; (3) for the purposes of capital projects and repaying any
debts incurred for such capital projects in the county of Chautauqua
that are not otherwise paid for by revenue received from the mortgage
recording tax; and (4) for deposit into a reserve fund for bonded
indebtedness established pursuant to the general municipal law. The net
collections from the additional rates imposed pursuant to this section
shall be deposited in a special fund to be created by such county sepa-
rate and apart from any other funds and accounts of the county to be
used for purposes above described.
§ 3. This act shall take effect immediately.
SUBPART G
A. 7935 9
Section 1. Clause 27 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 158 of the laws of
2015, is amended to read as follows:
(27) the county of Chemung 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 December first, two thousand two, and ending November thirti-
eth, two thousand [seventeen] NINETEEN;
§ 2. This act shall take effect immediately.
SUBPART H
Section 1. Clause 24 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 110 of the laws of
2015, is amended to read as follows:
(24) the county of Chenango 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, two thousand two, and ending November thirti-
eth, two thousand [seventeen] NINETEEN;
§ 2. This act shall take effect immediately.
SUBPART I
Section 1. Clause 36 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 170 of the laws of
2015, is amended to read as follows:
(36) the county of Clinton 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 December first, two thousand seven, and ending November thir-
tieth, two thousand [seventeen] NINETEEN;
§ 2. Subdivision (cc) of section 1224 of the tax law, as amended by
chapter 170 of the laws of 2015, is amended to read as follows:
(cc) The county of Clinton shall have the sole right to impose the
additional 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 one
percent rate of tax which the county of Clinton is authorized and
empowered to adopt pursuant to section twelve hundred ten of this arti-
cle. Net collections from any additional 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 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 entered into pursuant to the authority of subdivision (c) of
section twelve hundred sixty-two of this article.
§ 3. This act shall take effect immediately.
A. 7935 10
SUBPART J
Section 1. Clause 21 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 307 of the laws of
2015, is amended to read as follows:
(21) the county of Columbia 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 March first, nineteen hundred ninety-five, and ending November
thirtieth, two thousand [seventeen] NINETEEN;
§ 2. This act shall take effect immediately.
SUBPART K
Section 1. Clause 12 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 113 of the laws of
2015, is amended to read as follows:
(12) the county of Cortland 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. This act shall take effect immediately.
SUBPART L
Section 1. Clause 41 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 166 of the laws of
2015, is amended to read as follows:
(41) the county of Delaware 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, two thousand two, and ending November thirti-
eth, two thousand [seventeen] NINETEEN;
§ 2. This act shall take effect immediately.
SUBPART M
Section 1. Clause 29 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 215 of the laws of
2015, is amended to read as follows:
(29) the county of Dutchess 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 county
for the period beginning March first, two thousand three, and ending
November thirtieth, two thousand [seventeen] NINETEEN,
§ 2. This act shall take effect immediately.
SUBPART N
A. 7935 11
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.
SUBPART O
Section 1. Clause 36 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 295 of the laws of
2015, 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 one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning December first, two thousand thirteen, and ending November
thirtieth, two thousand [seventeen] NINETEEN;
§ 2. This act shall take effect immediately.
SUBPART P
Section 1. Clause 40 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 179 of the laws of
2015, is amended to read as follows:
(40) the county of Franklin is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate that is one percent additional to the three percent rate
authorized above in this paragraph for such county for the period begin-
ning June first, two thousand six and ending November thirtieth, two
thousand [seventeen] NINETEEN;
§ 2. This act shall take effect immediately.
SUBPART Q
A. 7935 12
Section 1. Clause 39 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 297 of the laws of
2015, is amended to read as follows:
(39) the county of Fulton 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, two thousand five, and ending November thir-
tieth, two thousand [seventeen] NINETEEN;
§ 2. This act shall take effect immediately.
SUBPART R
Section 1. Clause 20 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 171 of the laws of
2015, is amended to read as follows:
(20) the county of Genesee 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-four, and ending
November thirtieth, two thousand [seventeen] NINETEEN;
§ 2. Notwithstanding any other provision of law to the contrary, the
one percent increase in sales and compensating use taxes authorized for
the county of Genesee until November 30, 2019 pursuant to clause (20) of
subparagraph (i) of the opening paragraph of section 1210 of the tax
law, as amended by section one of this act, shall be divided in the same
manner and proportion as the existing three percent sales and compensat-
ing use taxes in such county are divided.
§ 3. This act shall take effect immediately.
SUBPART S
Section 1. Clause 15 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 278 of the laws of
2015, is amended to read as follows:
(15) the county of Greene 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 March first, nineteen hundred ninety-three, and ending Novem-
ber thirtieth, two thousand [seventeen] NINETEEN;
§ 2. This act shall take effect immediately.
SUBPART T
Section 1. Clause 41 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as added by chapter 163 of the laws of
2015, is amended to read as follows:
(41) The county of Hamilton is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate that is one percent additional to the three percent rate
authorized above in this paragraph for such county for the period begin-
ning December first, two thousand thirteen and ending November thirti-
eth, two thousand [seventeen] NINETEEN;
§ 2. This act shall take effect immediately.
A. 7935 13
SUBPART U
Section 1. Clause 19 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 286 of the laws of
2015, is amended to read as follows:
(19) the county of Herkimer 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-four, and ending
November thirtieth, two thousand [seventeen] NINETEEN;
§ 2. Section 1210-E of the tax law, as amended by chapter 286 of the
laws of 2015, is amended to read as follows:
§ 1210-E. Sales and compensating use taxes within Herkimer county. In
addition to the taxes imposed by section twelve hundred ten of this
subpart or any other provision of law, the county of Herkimer is hereby
authorized and empowered to adopt and amend local laws, ordinances or
resolutions imposing within the territorial limits of such county addi-
tional sales and compensating use taxes at the rate of one-quarter of
one percent for the period beginning December first, two thousand seven
and ending November thirtieth, two thousand [seventeen] NINETEEN, which
taxes shall be identical to the taxes imposed by such county pursuant to
the authority of section twelve hundred ten of this subpart. Except as
hereinafter provided, all provisions of this article, including the
definition and exemption provisions and the provisions relating to the
administration, collection and distribution by the commissioner, shall
apply for purposes of the taxes authorized by this section in the same
manner and with the same force and effect as if the language of this
article had been incorporated in full in this section and had expressly
referred to the taxes authorized by this section; provided, however,
that any provision relating to a maximum rate shall be calculated with-
out reference to the rate of additional sales and compensating use taxes
herein authorized. For purposes of part IV of this article, relating to
the disposition of revenues resulting from taxes collected and adminis-
tered by the commissioner, the additional sales and compensating use
taxes authorized by this section imposed under the authority of section
twelve hundred ten of this subpart and all provisions relating to the
deposit, administration and disposition of taxes, penalties and interest
relating to taxes imposed by a county under the authority of section
twelve hundred ten of this subpart shall, except as otherwise provided
in this section, apply to the additional sales and compensating use
taxes authorized by this section.
§ 3. Section 1262-s of the tax law, as amended by chapter 286 of the
laws of 2015, is amended to read as follows:
§ 1262-s. Disposition of net collections from the additional one-quar-
ter of one percent rate of sales and compensating use taxes in the coun-
ty of Herkimer. Notwithstanding any contrary provision of law, if the
county of Herkimer imposes the additional one-quarter of one percent
rate of sales and compensating use taxes authorized by section twelve
hundred ten-E of this article for all or any portion of the period
beginning December first, two thousand seven and ending November thirti-
eth, two thousand [seventeen] NINETEEN, the county shall use all net
collections from such additional one-quarter of one percent rate to pay
the county's expenses for the construction of additional correctional
facilities. The net collections from the additional rate imposed pursu-
ant to section twelve hundred ten-E shall be deposited in a special fund
A. 7935 14
to be created by such county separate and apart from any other funds and
accounts of the county. Any and all remaining net collections from such
additional tax, after the expenses of such construction are paid, shall
be deposited by the county of Herkimer in the general fund of such coun-
ty for any county purpose.
§ 4. This act shall take effect immediately.
SUBPART V
Section 1. Clause 37 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 213 of the laws of
2015, is amended to read as follows:
(37) the county of Jefferson 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 December first, two thousand fifteen, and
ending November thirtieth, two thousand [seventeen] NINETEEN;
§ 2. This act shall take effect immediately.
SUBPART W
Section 1. Clause 36 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 186 of the laws of
2015, is amended to read as follows:
(36) the county of Lewis is hereby further authorized and empowered to
adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate that is one percent additional to the three percent rate
authorized above in this paragraph for such county for the period begin-
ning June first, two thousand four, and ending November thirtieth, two
thousand [seventeen] NINETEEN;
§ 2. This act shall take effect immediately.
SUBPART X
Section 1. Clause 32 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 199 of the laws of
2015, is amended to read as follows:
(32) the county of Livingston 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 June first, two thousand three, and ending
November thirtieth, two thousand [seventeen] NINETEEN;
§ 2. Section 1262-p of the tax law, as amended by chapter 199 of the
laws of 2015, is amended to read as follows:
§ 1262-p. Disposition of net collections from the additional one
percent rate of sales and compensating use taxes in the county of
Livingston. Notwithstanding any contrary provision of law, if the coun-
ty of Livingston imposes the additional one percent rate of sales and
compensating use taxes authorized by section twelve hundred ten of this
article for all or any portion of the period beginning June first, two
thousand three and ending November thirtieth, two thousand [seventeen]
NINETEEN, the county shall use all net collections from such additional
one percent rate to pay the county's expenses for Medicaid. The net
collections from the additional one percent rate imposed pursuant to
A. 7935 15
this section shall be deposited in a special fund to be created by such
county separate and apart from any other funds and accounts of the coun-
ty. Any and all remaining net collections from such additional one
percent tax, after the Medicaid expenses are paid, shall be deposited by
the county of Livingston in the general fund of such county for any
county purpose.
§ 3. This act shall take effect immediately.
SUBPART Y
Section 1. Clause 35 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 172 of the laws of
2015, is amended to read as follows:
(35) the county of Madison 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 June first, two thousand four, and ending November thirtieth,
two thousand [seventeen] NINETEEN;
§ 2. This act shall take effect immediately.
SUBPART Z
Section 1. Clause 25 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 206 of the laws of
2015, is amended to read as follows:
(25) the county of Monroe 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 the period beginning Decem-
ber first, nineteen hundred ninety-three and ending November thirtieth,
two thousand [seventeen] NINETEEN;
§ 2. Notwithstanding the provisions of subdivisions (b) and (c) of
section 1262 and section 1262-g of the tax law, net collections, as such
term is defined in section 1262 of the tax law, derived from the imposi-
tion of sales and compensating use taxes by the county of Monroe at the
additional rate of one percent as authorized pursuant to clause (25) of
subparagraph (i) of the opening paragraph of section 1210 of the tax
law, as amended by section one of this act, which are in addition to the
current net collections derived from the imposition of such taxes at the
three percent rate authorized by the opening paragraph of section 1210
of the tax law, shall be distributed and allocated as follows: for the
period of December 1, 2017 through November 30, 2019 in cash, five
percent to the school districts in the area of the county outside the
city of Rochester, three percent to the towns located within the county,
one and one-quarter percent to the villages located within the county,
and ninety and three-quarters percent to the city of Rochester and coun-
ty of Monroe. The amount of the ninety and three-quarters percent to be
distributed and allocated to the city of Rochester and county of Monroe
shall be distributed and allocated to each so that the combined total
distribution and allocation to each from the sales tax revenues pursuant
to sections 1262 and 1262-g of the tax law and this section shall result
in the same total amount being distributed and allocated to the city of
Rochester and county of Monroe. The amount so distributed and allocated
to the county shall be used for county purposes. The foregoing cash
payments to the school districts shall be allocated on the basis of the
A. 7935 16
enrolled public school pupils, thereof, as such term is used in subdivi-
sion (b) of section 1262 of the tax law, residing in the county of
Monroe. The cash payments to the towns located within the county of
Monroe shall be allocated on the basis of the ratio which the population
of each town, exclusive of the population of any village or portion
thereof located within a town, bears to the total population of the
towns, exclusive of the population of the villages located within such
towns. The cash payments to the villages located within the county shall
be allocated on the basis of the ratio which the population of each
village bears to the total population of the villages located within the
county. The term population as used in this section shall have the same
meaning as used in subdivision (b) of section 1262 of the tax law.
§ 3. The net collections resulting from the additional sales and
compensating use taxes, as authorized by this act, shall not be included
in determining a sales tax increase or decrease as defined in paragraphs
(c) and (d) of subdivision 1 of section 1262-g of the tax law.
§ 4. Severability. If any clause, sentence, paragraph, or part of this
act shall be adjudged by any court of competent jurisdiction to be
invalid, such judgement shall not affect, impair or invalidate the
remainder thereof, but shall be confined in its operation to the clause,
sentence, paragraph, section or part thereof directly involved in the
controversy in which such judgement shall have been rendered.
§ 5. This act shall take effect immediately.
SUBPART AA
Section 1. Clause 31 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 218 of the laws of
2015, is amended to read as follows:
(31) the county of Montgomery 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 June first, two thousand three, and ending
November thirtieth, two thousand [seventeen] NINETEEN;
§ 2. This act shall take effect immediately.
SUBPART BB
Section 1. Clause 2 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by section 1 of subpart D of
part C of chapter 20 of the laws of 2015, is amended to read as follows:
(2) the county of Nassau 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 percent additional to the three
percent rate authorized above in this paragraph for such county for the
period beginning January first, nineteen hundred eighty-six and ending
November thirtieth, two thousand [seventeen] NINETEEN, subject to the
limitation set forth in section twelve hundred sixty-two-e of this arti-
cle, and also at a rate which is one-half percent additional to the
three percent rate authorized above in this paragraph, and which is also
additional to the three-quarters percent rate also authorized above in
this clause for such county, for the period beginning September first,
nineteen hundred ninety-one and ending November thirtieth, two thousand
[seventeen] NINETEEN;
A. 7935 17
§ 2. Section 1262-e of the tax law, as amended by section 2 of subpart
D of part C of chapter 20 of the laws of 2015, is amended to read as
follows:
§ 1262-e. Establishment of local government assistance programs in
Nassau county. 1. Towns and cities. Notwithstanding any other provision
of law to the contrary, for the calendar year beginning on January
first, nineteen hundred ninety-eight and continuing through the calendar
year beginning on January first, two thousand [seventeen] NINETEEN, the
county of Nassau shall enact and establish a local government assistance
program for the towns and cities within such county to assist such towns
and cities to minimize real property taxes; defray the cost and expense
of the treatment, collection, management, disposal, and transportation
of municipal solid waste, and to comply with the provisions of chapter
two hundred ninety-nine of the laws of nineteen hundred eighty-three;
and defray the cost of maintaining conservation and environmental
control programs. Such special assistance program for the towns and
cities within such county and the funding for such program shall equal
one-third of the revenues received by such county from the imposition of
the three-quarters percent sales and use tax during calendar years two
thousand one, two thousand two, two thousand three, two thousand four,
two thousand five, two thousand six, two thousand seven, two thousand
eight, two thousand nine, two thousand ten, two thousand eleven, two
thousand twelve, two thousand thirteen, two thousand fourteen, two thou-
sand fifteen, two thousand sixteen, [and], two thousand seventeen, TWO
THOUSAND EIGHTEEN AND TWO THOUSAND NINETEEN additional to the regular
three percent rate authorized for such county in section twelve hundred
ten of this article. The monies for such special local assistance shall
be paid and distributed to the towns and cities on a per capita basis
using the population figures in the latest decennial federal census.
Provided further, that notwithstanding any other law to the contrary,
the establishment of such special assistance program shall preclude any
city or town within such county from preempting or claiming under any
other section of this chapter the revenues derived from the additional
tax authorized by section twelve hundred ten of this article. Provided
further, that any such town or towns may, by resolution of the town
board, apportion all or a part of monies received in such special
assistance program to an improvement district or special district
account within such town or towns in order to accomplish the purposes of
this special assistance program.
2. Villages. Notwithstanding any other provision of law to the contra-
ry, for the calendar year beginning on January first, nineteen hundred
ninety-eight and continuing through the calendar year beginning on Janu-
ary first, two thousand [seventeen] NINETEEN, the county of Nassau, by
local law, is hereby empowered to enact and establish a local government
assistance program for the villages within such county to assist such
villages to minimize real property taxes; defray the cost and expense of
the treatment, collection, management, disposal, and transportation of
municipal solid waste; and defray the cost of maintaining conservation
and environmental control programs. The funding of such local assistance
program for the villages within such county may be provided by Nassau
county during any calendar year in which such village local assistance
program is in effect and shall not exceed one-sixth of the revenues
received from the imposition of the three-quarters percent sales and use
tax that are remaining after the towns and cities have received their
funding pursuant to the provisions of subdivision one of this section.
The funding for such village local assistance program shall be paid and
A. 7935 18
distributed to the villages on a per capita basis using the population
figures in the latest decennial federal census. Provided further, that
the establishment of such village local assistance program shall
preclude any village within such county from preempting or claiming
under any other section of this chapter the revenues derived from the
additional tax authorized by section twelve hundred ten of this article.
§ 3. This act shall take effect immediately.
SUBPART CC
Section 1. Clause 29 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 183 of the laws of
2015, is amended to read as follows:
(29) the county of Niagara 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 March first, two thousand three, and ending November thirti-
eth, two thousand [seventeen] NINETEEN;
§ 2. Section 1262-n of the tax law, as amended by chapter 183 of the
laws of 2015, is amended to read as follows:
§ 1262-n. Disposition of net collections from the additional one
percent rate of sales and compensating use taxes in the county of
Niagara. Notwithstanding any contrary provision of law, if the county
of Niagara imposes the additional one percent rate of sales and compen-
sating use taxes authorized by section twelve hundred ten of this arti-
cle for all or any portion of the period beginning March first, two
thousand three and ending November thirtieth, two thousand [seventeen]
NINETEEN, the county shall use all net collections from such additional
one percent rate to pay the county's expenses for Medicaid. The net
collections from the additional one percent rate imposed pursuant to
this section shall be deposited in a special fund to be created by such
county separate and apart from any other funds and accounts of the coun-
ty. Any and all remaining net collections from such additional one
percent tax, after the Medicaid expenses are paid, shall be deposited by
the county of Niagara in the general fund of such county for any county
purpose.
§ 3. This act shall take effect immediately.
SUBPART DD
Section 1. Clause 13 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 185 of the laws of
2015, is amended to read as follows:
(13) the county of Oneida is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is: (i) 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
November thirtieth, two thousand [seventeen] NINETEEN; and also (ii) at
a rate which is three-quarters of one percent or one-half 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 county, for the period beginning December
first, two thousand eight and ending November thirtieth, two thousand
[seventeen] NINETEEN;
A. 7935 19
§ 2. Section 1262-g of the tax law, as amended by chapter 185 of the
laws of 2015, is amended to read as follows:
§ 1262-g. Oneida county allocation and distribution of net collections
from the additional one percent rate of sales and compensating use
taxes. Notwithstanding any contrary provision of law, if the county of
Oneida imposes sales and compensating use taxes at a rate which is one
percent additional to the three percent rate authorized by section
twelve hundred ten of this article, as authorized by such section, (a)
where a city in such county imposes tax pursuant to the authority of
subdivision (a) of such section twelve hundred ten, such county shall
allocate, distribute and pay in cash quarterly to such city one-half of
the net collections attributable to such additional one percent rate of
the county's taxes collected in such city's boundaries; (b) where a city
in such county does not impose tax pursuant to the authority of such
subdivision (a) of such section twelve hundred ten, such county shall
allocate, distribute and pay in cash quarterly to such city not so
imposing tax a portion of the net collections attributable to one-half
of the county's additional one percent rate of tax calculated on the
basis of the ratio which such city's population bears to the county's
total population, such populations as determined in accordance with the
latest decennial federal census or special population census taken
pursuant to section twenty of the general municipal law completed and
published prior to the end of the quarter for which the allocation is
made, which special census must include the entire area of the county;
and (c) provided, however, that such county shall dedicate the first one
million five hundred thousand dollars of net collections attributable to
such additional one percent rate of tax received by such county after
the county receives in the aggregate eighteen million five hundred thou-
sand dollars of net collections from such additional one percent rate of
tax imposed for any of the periods: September first, two thousand twelve
through August thirty-first, two thousand thirteen; September first, two
thousand thirteen through August thirty-first, two thousand fourteen;
and September first, two thousand fourteen through August thirty-first,
two thousand fifteen; September first, two thousand fifteen through
August thirty-first, two thousand sixteen; and September first, two
thousand sixteen through August thirty-first, two thousand seventeen;
SEPTEMBER FIRST, TWO THOUSAND SEVENTEEN THROUGH AUGUST THIRTY-FIRST, TWO
THOUSAND EIGHTEEN; AND SEPTEMBER FIRST, TWO THOUSAND EIGHTEEN THROUGH
AUGUST THIRTY-FIRST, TWO THOUSAND NINETEEN, to an allocation on a per
capita basis, utilizing figures from the latest decennial federal census
or special population census taken pursuant to section twenty of the
general municipal law, completed and published prior to the end of the
year for which such allocation is made, which special census must
include the entire area of such county, to be allocated and distributed
among the towns of Oneida county by appropriation of its board of legis-
lators; provided, further, that nothing herein shall require such board
of legislators to make any such appropriation until it has been notified
by any town by appropriate resolution and, in any case where there is a
village wholly or partly located within a town, a resolution of every
such village, embodying the agreement of such town and village or
villages upon the amount of such appropriation to be distributed to such
village or villages out of the allocation to the town or towns in which
it is located.
§ 3. This act shall take effect immediately.
SUBPART EE
A. 7935 20
Section 1. Clause 37 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 160 of the laws of
2015, is amended to read as follows:
(37) the county of Onondaga is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate that is one percent additional to the three percent rate
authorized above in this paragraph for such county for the period begin-
ning September first, two thousand four, and ending November thirtieth,
two thousand [seventeen] NINETEEN;
§ 2. Notwithstanding any contrary provision of law, net collections
from the additional one percent rate of sales and compensating use taxes
which may be imposed by the county of Onondaga during the period
commencing December 1, 2017 and ending November 30, 2018, pursuant to
the authority of section 1210 of the tax law, shall not be subject to
any revenue distribution agreement entered into under subdivision (c) of
section 1262 of the tax law, but shall be allocated and distributed or
paid, at least quarterly, as follows: (i) 1.58% to the county of Onon-
daga for any county purpose; (ii) 97.79% to the city of Syracuse; and
(iii) .63% to the school districts in accordance with subdivision (a) of
section 1262 of the tax law.
§ 3. Notwithstanding any contrary provision of law, net collections
from the additional one percent rate of sales and compensating use taxes
which may be imposed by the county of Onondaga during the period
commencing December 1, 2018 and ending November 30, 2019, pursuant to
the authority of section 1210 of the tax law, shall not be subject to
any revenue distribution agreement entered into under subdivision (c) of
section 1262 of the tax law, but shall be allocated and distributed or
paid, at least quarterly, as follows: (i) 1.58% to the county of Onon-
daga for any county purpose; (ii) 97.79% to the city of Syracuse; and
(iii) .63% to the school districts in accordance with subdivision (a) of
section 1262 of the tax law.
§ 4. This act shall take effect immediately.
SUBPART FF
Section 1. Clause 40 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 290 of the laws of
2015, is amended to read as follows:
(40) the county of Ontario is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate that is: (A) one-eighth of one percent additional to the
three percent rate authorized above in this paragraph for such county
for the period beginning June first, two thousand six and ending Novem-
ber thirtieth, two thousand [seventeen] NINETEEN; and also (B) at a rate
that is three-eighths of one percent additional to the three percent
rate authorized above in this paragraph, and that is also additional to
the one-eighth of one percent rate authorized in this clause for such
county, for the period beginning September first, two thousand nine and
ending November thirtieth, two thousand [seventeen] NINETEEN;
§ 2. This act shall take effect immediately.
SUBPART GG
Section 1. Clause 35 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 192 of the laws of
2015, is amended to read as follows:
A. 7935 21
(35) the county of Orange 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 county
for the period beginning June first, two thousand four, and ending
November thirtieth, two thousand [seventeen] NINETEEN;
§ 2. Notwithstanding subdivision (c) of section 1262 of the tax law,
net collections from any additional rate of sales and compensating use
taxes which may be imposed by the county of Orange during the period
commencing December 1, 2017, and ending November 30, 2019, pursuant to
the authority of section 1210 of the tax law, shall be paid to the coun-
ty of Orange and shall be used by such county solely for county purposes
and shall not be subject to any revenue distribution agreement entered
into pursuant to the authority of subdivision (c) of section 1262 of the
tax law.
§ 3. This act shall take effect immediately.
SUBPART HH
Section 1. Clause 16 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 182 of the laws of
2015, is amended to read as follows:
(16) the county of Orleans 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 June first, nineteen hundred ninety-three, and ending November
thirtieth, two thousand [seventeen] NINETEEN;
§ 2. This act shall take effect immediately.
SUBPART II
Section 1. Clause 36 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 324 of the laws of
2015, is amended to read as follows:
(36) the county of Oswego 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, two thousand four, and ending November thir-
tieth, two thousand [seventeen] NINETEEN;
§ 2. This act shall take effect immediately.
SUBPART JJ
Section 1. Clause 34 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 112 of the laws of
2015, is amended to read as follows:
(34) the county of Otsego 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 December first, two thousand three, and ending November thir-
tieth, two thousand [seventeen] NINETEEN;
§ 2. This act shall take effect immediately.
A. 7935 22
SUBPART KK
Section 1. Clause 39 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 201 of the laws of
2015, is amended to read as follows:
(39) the county of Putnam is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate that is: (i) one-half of one percent additional to the
three percent rate authorized above in this paragraph for such county
for the period beginning September first, two thousand five and ending
August thirty-first, two thousand seven; and (ii) one percent additional
to the three percent rate authorized above in this paragraph for such
county for the period beginning September first, two thousand seven and
ending November thirtieth, two thousand [seventeen] NINETEEN;
§ 2. This act shall take effect immediately.
SUBPART LL
Section 1. Clause 3 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 175 of the laws of
2015, is amended to read as follows:
(3) the county of Rensselaer 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-four
and ending November thirtieth, two thousand [seventeen] NINETEEN;
§ 2. This act shall take effect immediately.
SUBPART MM
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
and distribute twenty percent of the net collections from such addi-
A. 7935 23
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.
SUBPART NN
Section 1. Clause 41 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 214 of the laws of
2015, is amended to read as follows:
(41) The county of St. Lawrence is hereby further authorized and
empowered to adopt and amend local laws, ordinances or resolutions
imposing such taxes at a rate that is one percent additional to the
three percent rate authorized above in this paragraph for such county
for the period beginning December first, two thousand thirteen and
ending November thirtieth, two thousand [seventeen] NINETEEN;
§ 2. This act shall take effect immediately.
SUBPART OO
Section 1. Clause 31 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 288 of the laws of
2015, is amended to read as follows:
(31) the county of Schenectady is hereby further authorized and
empowered to adopt and amend local laws, ordinances or resolutions
imposing such taxes at a rate which is one-half of one percent addi-
tional to the three percent rate authorized above in this paragraph for
such county for the period beginning June first, two thousand three, and
ending November thirtieth, two thousand [seventeen] NINETEEN;
§ 2. This act shall take effect immediately.
SUBPART PP
Section 1. Clause 35 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 280 of the laws of
2015, is amended to read as follows:
(35) the county of Schoharie is hereby further authorized and
empowered to adopt and amend local laws, ordinances or resolutions
A. 7935 24
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 June first, two thousand four, and ending
November thirtieth, two thousand [seventeen] NINETEEN;
§ 2. This act shall take effect immediately.
SUBPART QQ
Section 1. Clause 22 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 157 of the laws of
2015, is amended to read as follows:
(22) the county of Schuyler 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-nine, and ending
November thirtieth, two thousand [seventeen] NINETEEN;
§ 2. This act shall take effect immediately.
SUBPART RR
Section 1. Clause 28 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 198 of the laws of
2015, is amended to read as follows:
(28) the county of Seneca is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate that is one percent additional to the three percent rate
authorized above in this paragraph for such county for the period begin-
ning December first, two thousand two and ending November thirtieth, two
thousand [seventeen] NINETEEN;
§ 2. This act shall take effect immediately.
SUBPART SS
Section 1. Clause 26 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 165 of the laws of
2015, is amended to read as follows:
(26) the county of Steuben 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 December first, nineteen hundred ninety-two and ending Novem-
ber thirtieth, two thousand [seventeen] NINETEEN;
§ 2. Section 1262-h of the tax law, as amended by chapter 165 of the
laws of 2015, is amended to read as follows:
§ 1262-h. Allocation and distribution of net collections from the
additional one percent rate of sales and compensating use taxes in Steu-
ben county. Notwithstanding any provision of law to the contrary, of the
net collections received by the county of Steuben as a result of the
imposition of the additional one percent rate of tax authorized by
section twelve hundred ten of this article (a) during the period begin-
ning December first, nineteen hundred ninety-three and ending November
thirtieth, nineteen hundred ninety-four, the county of Steuben shall pay
or cause to be paid to the city of Hornell the sum of two hundred thou-
sand dollars, to the city of Corning the sum of three hundred thousand
dollars, and the sum of five hundred thousand dollars to the towns and
A. 7935 25
villages of the county of Steuben, on the basis of the ratio which the
full valuation of real property in each town or village bears to the
aggregate full valuation of real property in all of the towns and
villages in such area. Of the net collections received by the county of
Steuben as a result of the imposition of said additional one percent
rate of tax authorized by section twelve hundred ten of this article
during the period beginning December first, nineteen hundred ninety-four
and ending November thirtieth, nineteen hundred ninety-five, the county
of Steuben shall pay or cause to be paid to the city of Hornell the sum
of three hundred thousand dollars, to the city of Corning the sum of
four hundred fifty thousand dollars, and the sum of seven hundred fifty
thousand dollars to the towns and villages of the county of Steuben, on
the basis of the ratio which the full valuation of real property in each
town or village bears to the aggregate full valuation of real property
in all of the towns and villages in such area; and (b) during the period
beginning December first, nineteen hundred ninety-five and ending Novem-
ber thirtieth, two thousand seven, the county of Steuben shall annually
pay or cause to be paid to the city of Hornell the sum of five hundred
fifty thousand dollars, to the city of Corning the sum of six hundred
thousand dollars, and the sum of seven hundred fifty thousand dollars to
the towns and villages of the county of Steuben, on the basis of the
ratio which the full valuation of real property in each town or village
bears to the aggregate full valuation of real property in all of the
towns and villages in such area; and during the period beginning Decem-
ber first, two thousand seven and ending November thirtieth, two thou-
sand nine, the county of Steuben shall annually pay or cause to be paid
to the city of Hornell the sum of six hundred ten thousand dollars, to
the city of Corning the sum of six hundred fifty thousand dollars, and
the sum of seven hundred fifty thousand dollars to the towns and
villages of the county of Steuben, on the basis of the ratio which the
full valuation of real property in each town or village bears to the
aggregate full valuation of real property in all of the towns and
villages in such area; and during the period beginning December first,
two thousand nine and ending November thirtieth, two thousand eleven,
the county of Steuben shall annually pay or cause to be paid to the city
of Hornell the sum of seven hundred ten thousand dollars, to the city of
Corning the sum of seven hundred ten thousand dollars, and the sum of
seven hundred fifty thousand dollars to the towns and villages of the
county of Steuben, on the basis of the ratio which the full valuation of
real property in each town or village bears to the aggregate full valu-
ation of real property in all of the towns and villages in such area;
and during the period beginning December first, two thousand eleven and
ending November thirtieth, two thousand thirteen, the county of Steuben
shall annually pay or cause to be paid to the city of Hornell the sum of
seven hundred forty thousand dollars, to the city of Corning the sum of
seven hundred forty thousand dollars, and the sum of seven hundred fifty
thousand dollars to the towns and villages of the county of Steuben, on
the basis of the ratio which the full valuation of real property in each
town or village bears to the aggregate full valuation of real property
in all of the towns and villages in such area; and during the period
beginning December first, two thousand thirteen and ending November
thirtieth, two thousand fifteen, the county of Steuben shall annually
pay or cause to be paid to the city of Hornell the sum of seven hundred
sixty-five thousand dollars, to the city of Corning the sum of seven
hundred sixty-five thousand dollars, and the sum of seven hundred fifty
thousand dollars to the towns and villages of the county of Steuben, on
A. 7935 26
the basis of the ratio which the full valuation of real property in each
town or village bears to the aggregate full valuation of real property
in all of the towns and villages in such area; and during the period
beginning December first, two thousand fifteen and ending November thir-
tieth, two thousand seventeen, the county of Steuben shall annually pay
or cause to be paid to the city of Hornell the sum of seven hundred
sixty-five thousand dollars, to the city of Corning the sum of seven
hundred sixty-five thousand dollars, and the sum of seven hundred fifty
thousand dollars to the towns and villages of the county of Steuben, on
the basis of the ratio which the full valuation of real property in each
town or village bears to the aggregate full valuation of real property
in all of the towns and villages in such area; AND DURING THE PERIOD
BEGINNING DECEMBER FIRST, TWO THOUSAND SEVENTEEN AND ENDING NOVEMBER
THIRTIETH, TWO THOUSAND NINETEEN, THE COUNTY OF STEUBEN SHALL ANNUALLY
PAY OR CAUSE TO BE PAID TO THE CITY OF HORNELL THE SUM OF SEVEN HUNDRED
EIGHTY THOUSAND DOLLARS, TO THE CITY OF CORNING THE SUM OF SEVEN HUNDRED
EIGHTY THOUSAND DOLLARS, AND THE SUM OF SEVEN HUNDRED FIFTY THOUSAND
DOLLARS TO THE TOWNS AND VILLAGES OF THE COUNTY OF STEUBEN, ON THE BASIS
OF THE RATIO WHICH THE FULL VALUATION OF REAL PROPERTY IN EACH TOWN OR
VILLAGE BEARS TO THE AGGREGATE FULL VALUATION OF REAL PROPERTY IN ALL OF
THE TOWNS AND VILLAGES IN SUCH AREA.
§ 3. This act shall take effect immediately.
SUBPART TT
Section 1. Clause 14 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 221 of the laws of
2015, is amended to read as follows:
(14) the county of Suffolk 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 June first, two thousand one and ending November thirtieth,
two thousand [seventeen] NINETEEN;
§ 2. Subdivision (c) of section 1262-j of the tax law, as amended by
chapter 221 of the laws of 2015, is amended to read as follows:
(c) Notwithstanding any provision of law to the contrary, of the net
collections received by the county of Suffolk as a result of the
increase of one percent to the tax authorized by section twelve hundred
ten of this article for the period beginning June first, two thousand
one and ending November thirtieth, two thousand [seventeen] NINETEEN,
imposed by local laws or resolutions (by simple majority) by the county
legislature, and signed by the county executive, the county of Suffolk
shall allocate such net collections as follows: no less than one-eighth
and no more than three-eighths of such net collections received shall be
dedicated for public safety purposes and the balance shall be deposited
in the general fund of the county of Suffolk.
§ 3. This act shall take effect immediately.
SUBPART UU
Section 1. Clause 33 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 313 of the laws of
2015, is amended to read as follows:
(33) the county of Sullivan is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
A. 7935 27
taxes at a rate that is: (i) one-half of one percent additional to the
three percent rate authorized above in this paragraph for such county
for the period beginning June first, two thousand three, and ending
November thirtieth, two thousand [seventeen] NINETEEN; and (ii) an addi-
tional one-half of one percent in addition to the other rates authorized
above in this paragraph for such county for the period beginning June
first, two thousand seven and ending November thirtieth, two thousand
[seventeen] NINETEEN;
§ 2. This act shall take effect immediately.
SUBPART VV
Section 1. Clause 17 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 282 of the laws of
2015, is amended to read as follows:
(17) the county of Tioga is hereby further authorized and empowered to
adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is: (i) one-half of 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-three,
and ending November thirtieth, two thousand three; and (ii) one percent
additional to the three percent rate authorized above in this paragraph
for such county for the period beginning December first, two thousand
five, and ending November thirtieth, two thousand [seventeen] NINETEEN;
§ 2. This act shall take effect immediately.
SUBPART WW
Section 1. Clause 11 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 276 of the laws of
2015, is amended to read as follows:
(11) the county of Tompkins is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one-half or one percent additional to the three
percent rate authorized above in this paragraph for such county for the
period beginning December first, nineteen hundred ninety-two and ending
November thirtieth, two thousand [seventeen] NINETEEN;
§ 2. This act shall take effect immediately.
SUBPART XX
Section 1. Clause 7 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 181 of the laws of
2015, is amended to read as follows:
(7) the county of Ulster 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, two thousand two and ending November thirti-
eth, two thousand [seventeen] NINETEEN;
§ 2. Section 3 of chapter 200 of the laws of 2002 amending the tax law
relating to certain tax rates imposed by the county of Ulster, as
amended by chapter 181 of the laws of 2015, is amended to read as
follows:
§ 3. If, pursuant to the authority of this act, the county of Ulster
imposes sales and compensating use taxes at a rate greater than three
A. 7935 28
percent for all or any portion of the period commencing September 1,
2002, and ending November 30, [2017] 2019, net collections from such
additional rate of tax imposed during such period shall be deemed to be,
and shall be included in, net collections subject to such county's
existing agreement with the city of Kingston entered into pursuant to
subdivision (c) of section 1262 of the tax law and such net collections
shall be allocated in accordance with such agreement.
§ 3. This act shall take effect immediately.
SUBPART YY
Section 1. Clause 34 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 196 of the laws of
2015, is amended to read as follows:
(34) the county of Wayne is hereby further authorized and empowered to
adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate that is one percent additional to the three percent rate
authorized above in this paragraph for such county for the period begin-
ning December first, two thousand five, and ending November thirtieth,
two thousand [seventeen] NINETEEN;
§ 2. This act shall take effect immediately.
SUBPART ZZ
Section 1. Clause 6 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 293 of the laws of
2015, is amended to read as follows:
(6) the county of Wyoming 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. This act shall take effect immediately.
SUBPART AAA
Section 1. Clause 30 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 156 of the laws of
2015, is amended to read as follows:
(30) the county of Yates 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, two thousand three, and ending November thir-
tieth, two thousand [seventeen] NINETEEN;
§ 2. This act shall take effect immediately.
SUBPART BBB
Section 1. Clause 6 of subparagraph (ii) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 207 of the laws of
2015, is amended to read as follows:
(6) the city of Oswego 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
A. 7935 29
rate authorized above in this paragraph for such city for the period
beginning September first, two thousand four, and ending November thir-
tieth, two thousand [seventeen] NINETEEN;
§ 2. This act shall take effect immediately.
SUBPART CCC
Section 1. Clause 1 of subparagraph (ii) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 67 of the laws of
2015, is amended to read as follows:
(1) the city of Yonkers is hereby further authorized and empowered to
adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is: (a) one percent additional to the three
percent rate authorized above in this paragraph for such city; and (b)
one-half of one percent in addition to the other rates authorized in
this paragraph for such city for the period beginning September first,
two thousand fifteen and ending November thirtieth, two thousand [seven-
teen] NINETEEN;
§ 2. Section 7 of chapter 67 of the laws of 2015, amending the tax law
relating to authorizing the city of Yonkers to impose additional sales
tax, is amended to read as follows:
§ 7. This act shall take effect immediately and shall expire and be
deemed repealed November 30, [2017] 2019.
§ 3. This act shall take effect immediately; provided, however, that
the amendments to clause 1 of subparagraph (ii) of the opening paragraph
of section 1210 of the tax law made by section one of this act shall not
affect the expiration and reversion of such clause and shall be deemed
to expire therewith.
SUBPART DDD
Section 1. Clause 4 of subparagraph (ii) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 274 of the laws of
2015, is amended to read as follows:
(4) the city of New Rochelle 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 city for
the period beginning September first, nineteen hundred ninety-three and
ending December thirty-first, two thousand [seventeen] NINETEEN;
§ 2. This act shall take effect immediately.
§ 2. Severability clause. If any clause, sentence, paragraph, subdivi-
sion, or section of this part shall be adjudged by any court of compe-
tent jurisdiction to be invalid, such judgment shall not affect, impair,
or invalidate the remainder thereof, but shall be confined in its opera-
tion to the clause, sentence, paragraph, subdivision or section thereof
directly involved in the controversy in which such judgment shall have
been rendered. It is hereby declared to be the intent of the legislature
that this part would have been enacted even if such invalid provisions
had not been included herein.
§ 3. This act shall take effect immediately provided, however, that
the applicable effective date of Subparts A through DDD of this part
shall be as specifically set forth in the last section of such Subparts.
PART B
A. 7935 30
Section 1. This part enacts into law legislation providing for the
imposition of hotel and motel taxes by certain counties. Each component
is wholly contained within a Subpart identified as Subparts A through C.
The effective date for each particular provision contained within a
Subpart is set forth in the last section of such Subpart. Any provision
of any section contained within a Subpart, including the effective date
of the Subpart, which makes reference to a section "of this act", when
used in connection with that particular component, shall be deemed to
mean and refer to the corresponding section of the subpart in which it
is found. Section three of this part sets forth the general effective
date of this part.
SUBPART A
Section 1. Subdivision 7 of section 1202-q of the tax law, as amended
by chapter 323 of the laws of 2015, is amended to read as follows:
(7) Such local law shall provide for the imposition of a hotel or
motel tax for a period to expire on December thirty-first, two thousand
[seventeen] NINETEEN.
§ 2. This act shall take effect immediately.
SUBPART B
Section 1. Section 2 of chapter 405 of the laws of 2007, amending the
tax law relating to increasing hotel/motel taxes in Chautauqua county,
as amended by chapter 320 of the laws of 2015, is amended to read as
follows:
§ 2. This act shall take effect December 1, 2007 and shall expire and
be deemed repealed November 30, [2017] 2019.
§ 2. This act shall take effect immediately.
SUBPART C
Section 1. Subdivision 7 of section 1202-o of the tax law, as amended
by chapter 348 of the laws of 2015, is amended to read as follows:
(7) Such local law shall provide for the imposition of a hotel or
motel tax until December thirty-first, two thousand [seventeen]
NINETEEN.
§ 2. This act shall take effect immediately.
§ 2. Severability clause. If any clause, sentence, paragraph, subdivi-
sion, or section of this part shall be adjudged by any court of compe-
tent jurisdiction to be invalid, such judgment shall not affect, impair,
or invalidate the remainder thereof, but shall be confined in its opera-
tion to the clause, sentence, paragraph, subdivision or section thereof
directly involved in the controversy in which such judgment shall have
been rendered. It is hereby declared to be the intent of the legislature
that this part would have been enacted even if such invalid provisions
had not been included herein.
§ 3. This act shall take effect immediately provided, however, that
the applicable effective date of Subparts A through C of this part shall
be as specifically set forth in the last section of such Subparts.
PART C
Section 1. This part enacts into law legislation providing for the
imposition of a county recording tax on obligation secured by a mortgage
A. 7935 31
on real property. Each component is wholly contained within a Subpart
identified as Subparts A through H. The effective date for each partic-
ular provision contained within a Subpart is set forth in the last
section of such Subpart. Any provision of any section contained within a
Subpart, including the effective date of the Subpart, which makes refer-
ence to a section "of this act", when used in connection with that
particular component, shall be deemed to mean and refer to the corre-
sponding section of the subpart in which it is found. Section three of
this part sets forth the general effective date of this part.
SUBPART A
Section 1. Section 2 of chapter 333 of the laws of 2006 amending the
tax law relating to authorizing the county of Schoharie to impose a
county recording tax on obligation secured by a mortgage on real proper-
ty, as amended by chapter 281 of the laws of 2015, is amended to read as
follows:
§ 2. This act shall take effect immediately and shall expire and be
deemed repealed on and after December 1, [2017] 2019.
§ 2. This act shall take effect immediately.
SUBPART B
Section 1. Section 2 of chapter 326 of the laws of 2006, amending the
tax law relating to authorizing the county of Hamilton to impose a coun-
ty recording tax on obligations secured by mortgages on real property,
as amended by chapter 296 of the laws of 2015, is amended to read as
follows:
§ 2. This act shall take effect immediately and shall expire and be
deemed repealed December 1, [2017] 2019.
§ 2. This act shall take effect immediately.
SUBPART C
Section 1. Section 2 of chapter 489 of the laws of 2004, amending the
tax law relating to the mortgage recording tax in the county of Fulton,
as amended by chapter 285 of the laws of 2015, is amended to read as
follows:
§ 2. This act shall take effect immediately and shall expire November
30, [2017] 2019 when upon such date the provisions of this act shall be
deemed repealed.
§ 2. This act shall take effect immediately.
SUBPART D
Section 1. Subdivision 1 of section 253-d of the tax law, as amended
by chapter 22 of the laws of 2015, is amended to read as follows:
1. The city of Yonkers, acting through its local legislative body, is
hereby authorized and empowered to adopt and amend local laws imposing
in any such city during the period beginning September first, nineteen
hundred ninety-three and ending August thirty-first, two thousand
[seventeen] NINETEEN, a tax of fifty cents for each one hundred dollars
and each remaining major fraction thereof of principal debt or obli-
gation which is or under any contingency may be secured at the date of
execution thereof, or at any time thereafter, by a mortgage on real
property situated within such city and recorded on or after the date
A. 7935 32
upon which such tax takes effect and a tax of fifty cents on such mort-
gage if the principal debt or obligation which is or by any contingency
may be secured by such mortgage is less than one hundred dollars.
§ 2. This act shall take effect immediately.
SUBPART E
Section 1. Section 2 of chapter 443 of the laws of 2007 amending the
tax law relating to authorizing the county of Cortland to impose an
additional mortgage recording tax, as amended by chapter 161 of the laws
of 2015, is amended to read as follows:
§ 2. This act shall take effect on the sixtieth day after it shall
have become a law and shall expire and be deemed repealed December 1,
[2017] 2019.
§ 2. This act shall take effect immediately.
SUBPART F
Section 1. Section 2 of chapter 579 of the laws of 2004, amending the
tax law relating to authorizing the county of Genesee to impose a county
recording tax on certain mortgage obligation, as amended by chapter 301
of the laws of 2015, is amended to read as follows:
§ 2. This act shall take effect on the thirtieth day after it shall
have become a law; and shall expire on November 1, [2017] 2019, when
upon such date the provisions of this act shall be deemed repealed.
§ 2. This act shall take effect immediately.
SUBPART G
Section 1. Section 2 of chapter 366 of the laws of 2005, amending the
tax law relating to the mortgage recording tax in the county of Yates,
as amended by chapter 232 of the laws of 2014, is amended to read as
follows:
§ 2. This act shall take effect on the thirtieth day after it shall
have become a law and shall expire and be deemed repealed on December 1,
[2017] 2019.
§ 2. This act shall take effect immediately.
SUBPART H
Section 1. Section 3 of chapter 365 of the laws of 2005, amending the
tax law relating to the mortgage recording tax in the county of Steuben,
as amended by chapter 212 of the laws of 2014, is amended to read as
follows:
§ 3. This act shall take effect immediately except that section two of
this act shall take effect on the thirtieth day after it shall have
become a law and shall expire and be deemed repealed on December 1,
[2017] 2019.
§ 2. This act shall take effect immediately.
§ 2. Severability clause. If any clause, sentence, paragraph, subdivi-
sion, or section of this part shall be adjudged by any court of compe-
tent jurisdiction to be invalid, such judgment shall not affect, impair,
or invalidate the remainder thereof, but shall be confined in its opera-
tion to the clause, sentence, paragraph, subdivision or section thereof
directly involved in the controversy in which such judgment shall have
been rendered. It is hereby declared to be the intent of the legislature
A. 7935 33
that this part would have been enacted even if such invalid provisions
had not been included herein.
§ 3. This act shall take effect immediately provided, however, that
the applicable effective date of Subparts A through H of this part shall
be as specifically set forth in the last section of such Subparts.
PART D
Section 1. Section 2 of chapter 556 of the laws of 2007 amending the
tax law relating to the imposition of an additional real estate transfer
tax within the county of Columbia, as amended by chapter 308 of the laws
of 2015, is amended to read as follows:
§ 2. This act shall take effect immediately and shall expire and be
deemed repealed on December 31, [2017] 2019.
§ 2. This act shall take effect immediately.
PART E
Section 1. Subparagraph (A) of paragraph 7 of subdivision (ee) of
section 1115 of the tax law, as amended by section 33 of part A of chap-
ter 20 of the laws of 2015, is amended to read as follows:
(A) "Tenant" means a person who, as lessee, enters into a space lease
with a landlord for a term of ten years or more commencing on or after
September first, two thousand five, but not later than, in the case of a
space lease with respect to leased premises located in eligible areas as
defined in clause (i) of subparagraph (D) of this paragraph, September
first, two thousand [seventeen] NINETEEN and, in the case of a space
lease with respect to leased premises located in eligible areas as
defined in clause (ii) of subparagraph (D) of this paragraph not later
than September first, two thousand [nineteen] TWENTY-ONE, of premises
for use as commercial office space in buildings located or to be located
in the eligible areas. A person who currently occupies premises for use
as commercial office space under an existing lease in a building in the
eligible areas shall not be eligible for exemption under this subdivi-
sion unless such existing lease, in the case of a space lease with
respect to leased premises located in eligible areas as defined in
clause (i) of subparagraph (D) of this paragraph expires according to
its terms before September first, two thousand [seventeen] NINETEEN or
such existing lease, in the case of a space lease with respect to leased
premises located in eligible areas as defined in clause (ii) of subpara-
graph (D) of this paragraph and such person enters into a space lease,
for a term of ten years or more commencing on or after September first,
two thousand five, of premises for use as commercial office space in a
building located or to be located in the eligible areas, provided that
such space lease with respect to leased premises located in eligible
areas as defined in clause (i) of subparagraph (D) of this paragraph
commences no later than September first, two thousand [seventeen] NINE-
TEEN, and provided that such space lease with respect to leased premises
located in eligible areas as defined in clause (ii) of subparagraph (D)
of this paragraph commences no later than September first, two thousand
[nineteen] TWENTY-ONE and provided, further, that such space lease shall
expire no earlier than ten years after the expiration of the original
lease.
§ 2. Section 2 of part C of chapter 2 of the laws of 2005 amending the
tax law relating to exemptions from sales and use taxes, as amended by
A. 7935 34
section 34 of part A of chapter 20 of the laws of 2015, is amended to
read as follows:
§ 2. This act shall take effect September 1, 2005 and shall expire and
be deemed repealed on December 1, [2020] 2022, and shall apply to sales
made, uses occurring and services rendered on or after such effective
date, in accordance with the applicable transitional provisions of
sections 1106 and 1217 of the tax law; except that clause (i) of subpar-
agraph (D) of paragraph seven of subdivision (ee) of section 1115 of the
tax law, as added by section one of this act, shall expire and be deemed
repealed December 1, [2018] 2020.
§ 3. Subdivision (b) of section 25-z of the general city law, as
amended by section 35 of part A of chapter 20 of the laws of 2015, is
amended to read as follows:
(b) No eligible business shall be authorized to receive a credit under
any local law enacted pursuant to this article until the premises with
respect to which it is claiming the credit meet the requirements in the
definition of eligible premises and until it has obtained a certif-
ication of eligibility from the mayor of such city or an agency desig-
nated by such mayor, and an annual certification from such mayor or an
agency designated by such mayor as to the number of eligible aggregate
employment shares maintained by such eligible business that may qualify
for obtaining a tax credit for the eligible business' taxable year. Any
written documentation submitted to such mayor or such agency or agencies
in order to obtain any such certification shall be deemed a written
instrument for purposes of section 175.00 of the penal law. Such local
law may provide for application fees to be determined by such mayor or
such agency or agencies. No such certification of eligibility shall be
issued under any local law enacted pursuant to this article to an eligi-
ble business on or after July first, two thousand [seventeen] NINETEEN
unless:
(1) prior to such date such business has purchased, leased or entered
into a contract to purchase or lease particular premises or a parcel on
which will be constructed such premises or already owned such premises
or parcel;
(2) prior to such date improvements have been commenced on such prem-
ises or parcel, which improvements will meet the requirements of subdi-
vision (e) of section twenty-five-y of this article relating to expendi-
tures for improvements;
(3) prior to such date such business submits a preliminary application
for a certification of eligibility to such mayor or such agency or agen-
cies with respect to a proposed relocation to such particular premises;
and
(4) such business relocates to such particular premises not later than
thirty-six months or, in a case in which the expenditures made for the
improvements specified in paragraph two of this subdivision are in
excess of fifty million dollars within seventy-two months from the date
of submission of such preliminary application.
§ 4. Subdivision (b) of section 25-ee of the general city law, as
amended by section 36 of part A of chapter 20 of the laws of 2015, is
amended to read as follows:
(b) No eligible business or special eligible business shall be author-
ized to receive a credit against tax under any local law enacted pursu-
ant to this article until the premises with respect to which it is
claiming the credit meet the requirements in the definition of eligible
premises and until it has obtained a certification of eligibility from
the mayor of such city or any agency designated by such mayor, and an
A. 7935 35
annual certification from such mayor or an agency designated by such
mayor as to the number of eligible aggregate employment shares main-
tained by such eligible business or such special eligible business that
may qualify for obtaining a tax credit for the eligible business' taxa-
ble year. No special eligible business shall be authorized to receive a
credit against tax under the provisions of this article unless the
number of relocated employee base shares calculated pursuant to subdivi-
sion (o) of section twenty-five-dd of this article is equal to or great-
er than the lesser of twenty-five percent of the number of New York city
base shares calculated pursuant to subdivision (p) of such section and
two hundred fifty employment shares. Any written documentation submitted
to such mayor or such agency or agencies in order to obtain any such
certification shall be deemed a written instrument for purposes of
section 175.00 of the penal law. Such local law may provide for applica-
tion fees to be determined by such mayor or such agency or agencies. No
certification of eligibility shall be issued under any local law enacted
pursuant to this article to an eligible business on or after July first,
two thousand [seventeen] NINETEEN unless:
(1) prior to such date such business has purchased, leased or entered
into a contract to purchase or lease premises in the eligible Lower
Manhattan area or a parcel on which will be constructed such premises;
(2) prior to such date improvements have been commenced on such prem-
ises or parcel, which improvements will meet the requirements of subdi-
vision (e) of section twenty-five-dd of this article relating to expend-
itures for improvements;
(3) prior to such date such business submits a preliminary application
for a certification of eligibility to such mayor or such agency or agen-
cies with respect to a proposed relocation to such premises; and
(4) such business relocates to such premises as provided in subdivi-
sion (j) of section twenty-five-dd of this article not later than thir-
ty-six months or, in a case in which the expenditures made for the
improvements specified in paragraph two of this subdivision are in
excess of fifty million dollars within seventy-two months from the date
of submission of such preliminary application.
§ 5. Subdivision (b) of section 22-622 of the administrative code of
the city of New York, as amended by section 37 of part A of chapter 20
of the laws of 2015, is amended to read as follows:
(b) No eligible business shall be authorized to receive a credit
against tax or a reduction in base rent subject to tax under the
provisions of this chapter, and of title eleven of the code as described
in subdivision (a) of this section, until the premises with respect to
which it is claiming the credit meet the requirements in the definition
of eligible premises and until it has obtained a certification of eligi-
bility from the mayor or an agency designated by the mayor, and an annu-
al certification from the mayor or an agency designated by the mayor as
to the number of eligible aggregate employment shares maintained by such
eligible business that may qualify for obtaining a tax credit for the
eligible business' taxable year. Any written documentation submitted to
the mayor or such agency or agencies in order to obtain any such certif-
ication shall be deemed a written instrument for purposes of section
175.00 of the penal law. Application fees for such certifications shall
be determined by the mayor or such agency or agencies. No certification
of eligibility shall be issued to an eligible business on or after July
first, two thousand [seventeen] NINETEEN unless:
(1) prior to such date such business has purchased, leased or entered
into a contract to purchase or lease particular premises or a parcel on
A. 7935 36
which will be constructed such premises or already owned such premises
or parcel;
(2) prior to such date improvements have been commenced on such prem-
ises or parcel which improvements will meet the requirements of subdivi-
sion (e) of section 22-621 of this chapter relating to expenditures for
improvements;
(3) prior to such date such business submits a preliminary application
for a certification of eligibility to such mayor or such agency or agen-
cies with respect to a proposed relocation to such particular premises;
and
(4) such business relocates to such particular premises not later than
thirty-six months or, in a case in which the expenditures made for
improvements specified in paragraph two of this subdivision are in
excess of fifty million dollars within seventy-two months from the date
of submission of such preliminary application.
§ 6. Subdivision (b) of section 22-624 of the administrative code of
the city of New York, as amended by section 38 of part A of chapter 20
of the laws of 2015, is amended to read as follows:
(b) No eligible business or special eligible business shall be author-
ized to receive a credit against tax under the provisions of this chap-
ter, and of title eleven of the code as described in subdivision (a) of
this section, until the premises with respect to which it is claiming
the credit meet the requirements in the definition of eligible premises
and until it has obtained a certification of eligibility from the mayor
or an agency designated by the mayor, and an annual certification from
the mayor or an agency designated by the mayor as to the number of
eligible aggregate employment shares maintained by such eligible busi-
ness or special eligible business that may qualify for obtaining a tax
credit for the eligible business' taxable year. No special eligible
business shall be authorized to receive a credit against tax under the
provisions of this chapter and of title eleven of the code unless the
number of relocated employee base shares calculated pursuant to subdivi-
sion (o) of section 22-623 of this chapter is equal to or greater than
the lesser of twenty-five percent of the number of New York city base
shares calculated pursuant to subdivision (p) of such section 22-623,
and two hundred fifty employment shares. Any written documentation
submitted to the mayor or such agency or agencies in order to obtain any
such certification shall be deemed a written instrument for purposes of
section 175.00 of the penal law. Application fees for such certif-
ications shall be determined by the mayor or such agency or agencies. No
certification of eligibility shall be issued to an eligible business on
or after July first, two thousand [seventeen] NINETEEN unless:
(1) prior to such date such business has purchased, leased or entered
into a contract to purchase or lease premises in the eligible Lower
Manhattan area or a parcel on which will be constructed such premises;
(2) prior to such date improvements have been commenced on such prem-
ises or parcel, which improvements will meet the requirements of subdi-
vision (e) of section 22-623 of this chapter relating to expenditures
for improvements;
(3) prior to such date such business submits a preliminary application
for a certification of eligibility to such mayor or such agency or agen-
cies with respect to a proposed relocation to such premises; and
(4) such business relocates to such premises not later than thirty-six
months or, in a case in which the expenditures made for the improvements
specified in paragraph two of this subdivision are in excess of fifty
A. 7935 37
million dollars within seventy-two months from the date of submission of
such preliminary application.
§ 7. Paragraph 1 of subdivision (b) of section 25-s of the general
city law, as amended by section 39 of part A of chapter 20 of the laws
of 2015, is amended to read as follows:
(1) non-residential premises that are wholly contained in property
that is eligible to obtain benefits under title two-D or two-F of arti-
cle four of the real property tax law, or would be eligible to receive
benefits under such article except that such property is exempt from
real property taxation and the requirements of paragraph (b) of subdivi-
sion seven of section four hundred eighty-nine-dddd of such title two-D,
or the requirements of subparagraph (ii) of paragraph (b) of subdivision
five of section four hundred eighty-nine-cccccc of such title two-F,
whichever is applicable, have not been satisfied, provided that applica-
tion for such benefits was made after May third, nineteen hundred eight-
y-five and prior to July first, two thousand [seventeen] NINETEEN, that
construction or renovation of such premises was described in such appli-
cation, that such premises have been substantially improved by such
construction or renovation so described, that the minimum required
expenditure as defined in such title two-D or two-F, whichever is appli-
cable, has been made, and that such real property is located in an
eligible area; or
§ 8. Paragraph 3 of subdivision (b) of section 25-s of the general
city law, as amended by section 40 of part A of chapter 20 of the laws
of 2015, is amended to read as follows:
(3) non-residential premises that are wholly contained in real proper-
ty that has obtained approval after October thirty-first, two thousand
and prior to July first, two thousand [seventeen] NINETEEN for financing
by an industrial development agency established pursuant to article
eighteen-A of the general municipal law, provided that such financing
has been used in whole or in part to substantially improve such premises
(by construction or renovation), and that expenditures have been made
for improvements to such real property in excess of ten per centum of
the value at which such real property was assessed for tax purposes for
the tax year in which such improvements commenced, that such expendi-
tures have been made within thirty-six months after the earlier of (i)
the issuance by such agency of bonds for such financing, or (ii) the
conveyance of title to such property to such agency, and that such real
property is located in an eligible area; or
§ 9. Paragraph 5 of subdivision (b) of section 25-s of the general
city law, as amended by section 41 of part A of chapter 20 of the laws
of 2015, is amended to read as follows:
(5) non-residential premises that are wholly contained in real proper-
ty owned by such city or the New York state urban development corpo-
ration, or a subsidiary thereof, a lease for which was approved in
accordance with the applicable provisions of the charter of such city or
by the board of directors of such corporation, and such approval was
obtained after October thirty-first, two thousand and prior to July
first, two thousand [seventeen] NINETEEN, provided, however, that such
premises were constructed or renovated subsequent to such approval, that
expenditures have been made subsequent to such approval for improvements
to such real property (by construction or renovation) in excess of ten
per centum of the value at which such real property was assessed for tax
purposes for the tax year in which such improvements commenced, that
such expenditures have been made within thirty-six months after the
A. 7935 38
effective date of such lease, and that such real property is located in
an eligible area; or
§ 10. Paragraph 2 of subdivision (c) of section 25-t of the general
city law, as amended by section 42 of part A of chapter 20 of the laws
of 2015, is amended to read as follows:
(2) No eligible energy user, qualified eligible energy user, on-site
cogenerator, or clean on-site cogenerator shall receive a rebate pursu-
ant to this article until it has obtained a certification from the
appropriate city agency in accordance with a local law enacted pursuant
to this section. No such certification for a qualified eligible energy
user shall be issued on or after November first, two thousand. No such
certification of any other eligible energy user, on-site cogenerator, or
clean on-site cogenerator shall be issued on or after July first, two
thousand [seventeen] NINETEEN.
§ 11. Paragraph 1 of subdivision (a) of section 25-aa of the general
city law, as amended by section 43 of part A of chapter 20 of the laws
of 2015, is amended to read as follows:
(1) is eligible to obtain benefits under title two-D or two-F of arti-
cle four of the real property tax law, or would be eligible to receive
benefits under such title except that such property is exempt from real
property taxation and the requirements of paragraph (b) of subdivision
seven of section four hundred eighty-nine-dddd of such title two-D, or
the requirements of subparagraph (ii) of paragraph (b) of subdivision
five of section four hundred eighty-nine-cccccc of such title two-F,
whichever is applicable, of the real property tax law have not been
satisfied, provided that application for such benefits was made after
the thirtieth day of June, nineteen hundred ninety-five and before the
first day of July, two thousand [seventeen] NINETEEN, that construction
or renovation of such building or structure was described in such appli-
cation, that such building or structure has been substantially improved
by such construction or renovation, and (i) that the minimum required
expenditure as defined in such title has been made, or (ii) where there
is no applicable minimum required expenditure, the building was
constructed within such period or periods of time established by title
two-D or two-F, whichever is applicable, of article four of the real
property tax law for construction of a new building or structure; or
§ 12. Paragraphs 2 and 3 of subdivision (a) of section 25-aa of the
general city law, as amended by section 44 of part A of chapter 20 of
the laws of 2015, are amended to read as follows:
(2) has obtained approval after the thirtieth day of June, nineteen
hundred ninety-five and before the first day of July, two thousand
[seventeen] NINETEEN, for financing by an industrial development agency
established pursuant to article eighteen-A of the general municipal law,
provided that such financing has been used in whole or in part to
substantially improve such building or structure by construction or
renovation, that expenditures have been made for improvements to such
real property in excess of twenty per centum of the value at which such
real property was assessed for tax purposes for the tax year in which
such improvements commenced, and that such expenditures have been made
within thirty-six months after the earlier of (i) the issuance by such
agency of bonds for such financing, or (ii) the conveyance of title to
such building or structure to such agency; or
(3) is owned by the city of New York or the New York state urban
development corporation, or a subsidiary corporation thereof, a lease
for which was approved in accordance with the applicable provisions of
the charter of such city or by the board of directors of such corpo-
A. 7935 39
ration, as the case may be, and such approval was obtained after the
thirtieth day of June, nineteen hundred ninety-five and before the first
day of July, two thousand [seventeen] NINETEEN, provided that expendi-
tures have been made for improvements to such real property in excess of
twenty per centum of the value at which such real property was assessed
for tax purposes for the tax year in which such improvements commenced,
and that such expenditures have been made within thirty-six months after
the effective date of such lease; or
§ 13. Subdivision (f) of section 25-bb of the general city law, as
amended by section 45 of part A of chapter 20 of the laws of 2015, is
amended to read as follows:
(f) Application and certification. An owner or lessee of a building or
structure located in an eligible revitalization area, or an agent of
such owner or lessee, may apply to such department of small business
services for certification that such building or structure is an eligi-
ble building or targeted eligible building meeting the criteria of
subdivision (a) or (q) of section twenty-five-aa of this article.
Application for such certification must be filed after the thirtieth day
of June, nineteen hundred ninety-five and before a building permit is
issued for the construction or renovation required by such subdivisions
and before the first day of July, two thousand [seventeen] NINETEEN,
provided that no certification for a targeted eligible building shall be
issued after October thirty-first, two thousand. Such application shall
identify expenditures to be made that will affect eligibility under such
subdivision (a) or (q). Upon completion of such expenditures, an appli-
cant shall supplement such application to provide information (i) estab-
lishing that the criteria of such subdivision (a) or (q) have been met;
(ii) establishing a basis for determining the amount of special rebates,
including a basis for an allocation of the special rebate among eligible
revitalization area energy users purchasing or otherwise receiving ener-
gy services from an eligible redistributor of energy or a qualified
eligible redistributor of energy; and (iii) supporting an allocation of
charges for energy services between eligible charges and other charges.
Such department shall certify a building or structure as an eligible
building or targeted eligible building after receipt and review of such
information and upon a determination that such information establishes
that the building or structure qualifies as an eligible building or
targeted eligible building. Such department shall mail such certif-
ication or notice thereof to the applicant upon issuance. Such certif-
ication shall remain in effect provided the eligible redistributor of
energy or qualified eligible redistributor of energy reports any changes
that materially affect the amount of the special rebates to which it is
entitled or the amount of reduction required by subdivision (c) of this
section in an energy services bill of an eligible revitalization area
energy user and otherwise complies with the requirements of this arti-
cle. Such department shall notify the private utility or public utility
service required to make a special rebate to such redistributor of the
amount of such special rebate established at the time of certification
and any changes in such amount and any suspension or termination by such
department of certification under this subdivision. Such department may
require some or all of the information required as part of an applica-
tion or other report be provided by a licensed engineer.
§ 14. Paragraph 1 of subdivision (i) of section 22-601 of the adminis-
trative code of the city of New York, as amended by section 46 of part A
of chapter 20 of the laws of 2015, is amended to read as follows:
A. 7935 40
(1) Non-residential premises that are wholly contained in property
that is eligible to obtain benefits under part four or part five of
subchapter two of chapter two of title eleven of this code, or would be
eligible to receive benefits under such chapter except that such proper-
ty is exempt from real property taxation and the requirements of para-
graph two of subdivision g of section 11-259 of this code, or the
requirements of subparagraph (b) of paragraph two of subdivision e of
section 11-270 of this code, whichever is applicable, have not been
satisfied, provided that application for such benefits was made after
May third, nineteen hundred eighty-five and prior to July first, two
thousand [seventeen] NINETEEN, that construction or renovation of such
premises was described in such application, that such premises have been
substantially improved by such construction or renovation so described,
that the minimum required expenditure as defined in such part four or
part five, whichever is applicable, has been made, and that such real
property is located in an eligible area; or
§ 15. Paragraph 3 of subdivision (i) of section 22-601 of the adminis-
trative code of the city of New York, as amended by section 47 of part A
of chapter 20 of the laws of 2015, is amended to read as follows:
(3) non-residential premises that are wholly contained in real proper-
ty that has obtained approval after October thirty-first, two thousand
and prior to July first, two thousand [seventeen] NINETEEN for financing
by an industrial development agency established pursuant to article
eighteen-A of the general municipal law, provided that such financing
has been used in whole or in part to substantially improve such premises
(by construction or renovation), and that expenditures have been made
for improvements to such real property in excess of ten per centum of
the value at which such real property was assessed for tax purposes for
the tax year in which such improvements commenced, that such expendi-
tures have been made within thirty-six months after the earlier of (i)
the issuance by such agency of bonds for such financing, or (ii) the
conveyance of title to such property to such agency, and that such real
property is located in an eligible area; or
§ 16. Paragraph 5 of subdivision (i) of section 22-601 of the adminis-
trative code of the city of New York, as amended by section 48 of part A
of chapter 20 of the laws of 2015, is amended to read as follows:
(5) non-residential premises that are wholly contained in real proper-
ty owned by such city or the New York state urban development corpo-
ration, or a subsidiary thereof, a lease for which was approved in
accordance with the applicable provisions of the charter of such city or
by the board of directors of such corporation, and such approval was
obtained after October thirty-first, two thousand and prior to July
first, two thousand [seventeen] NINETEEN, provided, however, that such
premises were constructed or renovated subsequent to such approval, that
expenditures have been made subsequent to such approval for improvements
to such real property (by construction or renovation) in excess of ten
per centum of the value at which such real property was assessed for tax
purposes for the tax year in which such improvements commenced, that
such expenditures have been made within thirty-six months after the
effective date of such lease, and that such real property is located in
an eligible area; or
§ 17. Paragraph 1 of subdivision (c) of section 22-602 of the adminis-
trative code of the city of New York, as amended by section 49 of part
A of chapter 20 of the laws of 2015, is amended to read as follows:
(1) No eligible energy user, qualified eligible energy user, on-site
cogenerator, clean on-site cogenerator or special eligible energy user
A. 7935 41
shall receive a rebate pursuant to this chapter until it has obtained a
certification as an eligible energy user, qualified eligible energy
user, on-site cogenerator, clean on-site cogenerator or special eligible
energy user, respectively, from the commissioner of small business
services. No such certification for a qualified eligible energy user
shall be issued on or after July first, two thousand three. No such
certification of any other eligible energy user, on-site cogenerator or
clean on-site cogenerator shall be issued on or after July first, two
thousand [seventeen] NINETEEN. The commissioner of small business
services, after notice and hearing, may revoke a certification issued
pursuant to this subdivision where it is found that eligibility criteria
have not been met or that compliance with conditions for continued
eligibility has not been maintained. The corporation counsel may main-
tain a civil action to recover an amount equal to any benefits improper-
ly obtained.
§ 18. Subparagraph (b-2) of paragraph 2 of subdivision i of section
11-704 of the administrative code of the city of New York, as amended by
section 50 of part A of chapter 20 of the laws of 2015, is amended to
read as follows:
(b-2) The amount of the special reduction allowed by this subdivision
with respect to a lease other than a sublease commencing between July
first, two thousand five and June thirtieth, two thousand [seventeen]
NINETEEN with an initial or renewal lease term of at least five years
shall be determined as follows:
(i) For the base year the amount of such special reduction shall be
equal to the base rent for the base year.
(ii) For the first, second, third and fourth twelve-month periods
following the base year the amount of such special reduction shall be
equal to the lesser of (A) the base rent for each such twelve-month
period or (B) the base rent for the base year.
§ 19. Subdivision 9 of section 499-aa of the real property tax law, as
amended by section 51 of part A of chapter 20 of the laws of 2015, is
amended to read as follows:
9. "Eligibility period." The period commencing April first, nineteen
hundred ninety-five and terminating March thirty-first, two thousand
one, provided, however, that with respect to eligible premises defined
in subparagraph (i) of paragraph (b) of subdivision ten of this section,
the period commencing July first, two thousand and terminating June
thirtieth, two thousand [eighteen] TWENTY, and provided, further, howev-
er, that with respect to eligible premises defined in subparagraph (ii)
of paragraph (b) or paragraph (c) of subdivision ten of this section,
the period commencing July first, two thousand five and terminating June
thirtieth, two thousand [eighteen] TWENTY.
§ 20. Subparagraph (iii) of paragraph (a) of subdivision 3 of section
499-cc of the real property tax law, as amended by section 52 of part A
of chapter 20 of the laws of 2015, is amended to read as follows:
(iii) With respect to the eligible premises defined in subparagraph
(ii) of paragraph (b) or paragraph (c) of subdivision ten of section
four hundred ninety-nine-aa of this title and for purposes of determin-
ing whether the amount of expenditures required by subdivision one of
this section have been satisfied, expenditures on improvements to the
common areas of an eligible building shall be included only if work on
such improvements commenced and the expenditures are made on or after
July first, two thousand five and on or before December thirty-first,
two thousand [eighteen] TWENTY; provided, however, that expenditures on
A. 7935 42
improvements to the common areas of an eligible building made prior to
three years before the lease commencement date shall not be included.
§ 21. Subdivisions 5 and 9 of section 499-a of the real property tax
law, as amended by section 53 of part A of chapter 20 of the laws of
2015, are amended to read as follows:
5. "Benefit period." The period commencing with the first day of the
month immediately following the rent commencement date and terminating
no later than sixty months thereafter, provided, however, that with
respect to a lease commencing on or after April first, nineteen hundred
ninety-seven with an initial lease term of less than five years, but not
less than three years, the period commencing with the first day of the
month immediately following the rent commencement date and terminating
no later than thirty-six months thereafter. Notwithstanding the forego-
ing sentence, a benefit period shall expire no later than March thirty-
first, two thousand [twenty-four] TWENTY-SIX.
9. "Eligibility period." The period commencing April first, nineteen
hundred ninety-five and terminating March thirty-first, two thousand
[eighteen] TWENTY.
§ 22. Paragraph (a) of subdivision 3 of section 499-c of the real
property tax law, as amended by section 54 of part A of chapter 20 of
the laws of 2015, is amended to read as follows:
(a) For purposes of determining whether the amount of expenditures
required by subdivision one of this section have been satisfied, expend-
itures on improvements to the common areas of an eligible building shall
be included only if work on such improvements commenced and the expendi-
tures are made on or after April first, nineteen hundred ninety-five and
on or before September thirtieth, two thousand [eighteen] TWENTY;
provided, however, that expenditures on improvements to the common areas
of an eligible building made prior to three years before the lease
commencement date shall not be included.
§ 23. Subdivision 8 of section 499-d of the real property tax law, as
amended by section 55 of part A of chapter 20 of the laws of 2015, is
amended to read as follows:
8. Leases commencing on or after April first, nineteen hundred nine-
ty-seven shall be subject to the provisions of this title as amended by
chapter six hundred twenty-nine of the laws of nineteen hundred ninety-
seven, chapter one hundred eighteen of the laws of two thousand one,
chapter four hundred forty of the laws of two thousand three, chapter
sixty of the laws of two thousand seven, chapter twenty-two of the laws
of two thousand ten, chapter fifty-nine of the laws of two thousand
fourteen [and the], chapter TWENTY of the laws of two thousand fifteen
AND THE CHAPTER OF THE LAWS OF TWO THOUSAND SEVENTEEN that added this
phrase. Notwithstanding any other provision of law to the contrary, with
respect to leases commencing on or after April first, nineteen hundred
ninety-seven, an application for a certificate of abatement shall be
considered timely filed if filed within one hundred eighty days follow-
ing the lease commencement date or within sixty days following the date
chapter six hundred twenty-nine of the laws of nineteen hundred ninety-
seven became a law, whichever is later.
§ 24. Subparagraph (a) of paragraph 2 of subdivision i of section
11-704 of the administrative code of the city of New York, as amended by
section 56 of part A of chapter 20 of the laws of 2015, is amended to
read as follows:
(a) An eligible tenant of eligible taxable premises shall be allowed a
special reduction in determining the taxable base rent for such eligible
taxable premises. Such special reduction shall be allowed with respect
A. 7935 43
to the rent for such eligible taxable premises for a period not exceed-
ing sixty months or, with respect to a lease commencing on or after
April first, nineteen hundred ninety-seven with an initial lease term of
less than five years, but not less than three years, for a period not
exceeding thirty-six months, commencing on the rent commencement date
applicable to such eligible taxable premises, provided, however, that in
no event shall any special reduction be allowed for any period beginning
after March thirty-first, two thousand [twenty-four] TWENTY-SIX. For
purposes of applying such special reduction, the base rent for the base
year shall, where necessary to determine the amount of the special
reduction allowable with respect to any number of months falling within
a tax period, be prorated by dividing the base rent for the base year by
twelve and multiplying the result by such number of months.
§ 25. Paragraph (a) of subdivision 1 of section 489-dddddd of the real
property tax law, as amended by section 57 of part A of chapter 20 of
the laws of 2015, is amended to read as follows:
(a) Application for benefits pursuant to this title may be made imme-
diately following the effective date of a local law enacted pursuant to
this title and continuing until March first, two thousand [nineteen]
TWENTY-ONE.
§ 26. Subdivision 3 of section 489-dddddd of the real property tax
law, as amended by section 58 of part A of chapter 20 of the laws of
2015, is amended to read as follows:
3. (a) No benefits pursuant to this title shall be granted for
construction work performed pursuant to a building permit issued after
April first, two thousand [nineteen] TWENTY-ONE.
(b) If no building permit was required, then no benefits pursuant to
this title shall be granted for construction work that is commenced
after April first, two thousand [nineteen] TWENTY-ONE.
§ 27. Paragraph 1 of subdivision a of section 11-271 of the adminis-
trative code of the city of New York, as amended by section 59 of part A
of chapter 20 of the laws of 2015, is amended to read as follows:
(1) Application for benefits pursuant to this part may be made imme-
diately following the effective date of the local law that added this
section and continuing until March first, two thousand [nineteen] TWEN-
TY-ONE.
§ 28. Subdivision c of section 11-271 of the administrative code of
the city of New York, as amended by section 60 of part A of chapter 20
of the laws of 2015, is amended to read as follows:
c. (1) No benefits pursuant to this part shall be granted for
construction work performed pursuant to a building permit issued after
April first, two thousand [nineteen] TWENTY-ONE.
(2) If no building permit was required, then no benefits pursuant to
this part shall be granted for construction work that is commenced after
April first, two thousand [nineteen] TWENTY-ONE.
§ 29. This act shall take effect immediately, except that if this act
shall become a law after June 30, 2017, this act shall be deemed to have
been in full force and effect on and after June 30, 2017; provided,
further, that the amendments to subparagraph (A) of paragraph 7 of
subdivision (ee) of section 1115 of the tax law made by section one of
this act shall not affect the repeal of such subdivision and shall be
repealed therewith.
PART F
A. 7935 44
Section 1. Paragraph 3 of subdivision (a) of section 1212-a of the tax
law, as amended by chapter 338 of the laws of 2014, is amended to read
as follows:
(3) a tax, at the same uniform rate, but at a rate not to exceed four
and one-half per centum, in multiples of one-half of one per centum, on
the receipts from every sale of any or all of the following services in
whole or in part: credit rating, credit reporting, credit adjustment and
collection services, including, but not limited to, those services
provided by mercantile and consumer credit rating or reporting bureaus
or agencies and credit adjustment or collection bureaus or agencies,
whether rendered in written or oral form or in any other manner, except
to the extent otherwise taxable under article twenty-eight of this chap-
ter; notwithstanding the foregoing, collection services shall not
include those services performed by a law office or a law and collection
office, the maintenance or conduct of which constitutes the practice of
law, if the services are performed by an attorney at law who has been
duly licensed and admitted to practice law in this state. The local law
imposing the taxes authorized by this paragraph may provide for exclu-
sions and exemptions in addition to those provided for in such para-
graph. Provided, however, that the tax hereby authorized shall not be
imposed after November thirtieth, two thousand [seventeen] NINETEEN.
§ 2. Subsection (a) of section 1301 of the tax law, as amended by
chapter 338 of the laws of 2014, is amended to read as follows:
(a) Notwithstanding any other provision of law to the contrary, any
city in this state having a population of one million or more inhabit-
ants, acting through its local legislative body, is hereby authorized
and empowered to adopt and amend local laws imposing in any such city,
for taxable years beginning after nineteen hundred seventy-five:
(1) a tax on the personal income of residents of such city, at the
rates provided for under subsection (a) of section thirteen hundred four
of this article for taxable years beginning before two thousand [eigh-
teen] TWENTY, and at the rates provided for under subsection (b) of
section thirteen hundred four of this article for taxable years begin-
ning after two thousand [seventeen] NINETEEN, provided, however, that
if, for any taxable year beginning after two thousand [seventeen] NINE-
TEEN, the rates set forth in such subsection (b) are rendered inapplica-
ble and the rates set forth in such subsection (a) are rendered applica-
ble, then the tax for such taxable year shall be at the rates provided
under subparagraph (A) of paragraphs one, two and three of such
subsection (a),
(2) for taxable years beginning after nineteen hundred seventy-six, a
separate tax on the ordinary income portion of lump sum distributions of
such residents, at the rates provided for herein, such taxes to be
administered, collected and distributed by the commissioner as provided
for in this article.
§ 3. Subsection (b) of section 1304 of the tax law, as amended by
chapter 338 of the laws of 2014, is amended to read as follows:
(b) A tax other than the city separate tax on the ordinary income
portion of lump sum distributions imposed pursuant to the authority of
section thirteen hundred one of this article shall be determined as
follows:
(1) Resident married individuals filing joint returns and resident
surviving spouses. The tax under this section for each taxable year on
the city taxable income of every city resident married individual who
makes a single return jointly with his or her spouse under subsection
(b) of section thirteen hundred six of this article and on the city
A. 7935 45
taxable income of every city resident surviving spouse shall be deter-
mined in accordance with the following table:
For taxable years beginning after two thousand [seventeen] NINETEEN:
If the city taxable income is: The tax is:
Not over $21,600 1.18% of the city taxable income
Over $21,600 but not $255 plus 1.435% of excess
over $45,000 over $21,600
Over $45,000 but not $591 plus 1.455% of excess
over $90,000 over $45,000
Over $90,000 $1,245 plus 1.48% of excess
over $90,000
(2) Resident heads of households. The tax under this section for each
taxable year on the city taxable income of every city resident head of a
household shall be determined in accordance with the following table:
For taxable years beginning after two thousand [seventeen] NINETEEN:
If the city taxable income is: The tax is:
Not over $14,400 1.18% of the city taxable income
Over $14,400 but not $170 plus 1.435% of excess
over $30,000 over $14,400
Over $30,000 but not $394 plus 1.455% of excess
over $60,000 over $30,000
Over $60,000 $830 plus 1.48% of excess
over $60,000
(3) Resident unmarried individuals, resident married individuals
filing separate returns and resident estates and trusts. The tax under
this section for each taxable year on the city taxable income of every
city resident individual who is not a city resident married individual
who makes a single return jointly with his or her spouse under
subsection (b) of section thirteen hundred six of this article or a city
resident head of household or a city resident surviving spouse, and on
the city taxable income of every city resident estate and trust shall be
determined in accordance with the following table:
For taxable years beginning after two thousand [seventeen] NINETEEN:
If the city taxable income is: The tax is:
Not over $12,000 1.18% of the city taxable income
Over $12,000 but not $142 plus 1.435% of excess
over $25,000 over $12,000
Over $25,000 but not $328 plus 1.455% of excess
over $50,000 over $25,000
Over $50,000 $692 plus 1.48% of excess
over $50,000
§ 4. Subsection (a) of section 1304-B of the tax law, as amended by
chapter 338 of the laws of 2014, is amended to read as follows:
(a) (1) In addition to any other taxes authorized by this article, any
city imposing such taxes is hereby authorized and empowered to adopt and
amend local laws imposing in any such city for each taxable year begin-
ning after nineteen hundred ninety but before two thousand [eighteen]
TWENTY, an additional tax on the city taxable income of every city resi-
A. 7935 46
dent individual, estate and trust, to be calculated for each taxable
year as follows: (i) for each taxable year beginning after nineteen
hundred ninety but before nineteen hundred ninety-nine, at the rate of
fourteen percent of the sum of the taxes for each such taxable year
determined pursuant to section thirteen hundred four and section thir-
teen hundred four-A of this article; and (ii) for each taxable year
beginning after nineteen hundred ninety-eight, at the rate of fourteen
percent of the tax for such taxable year determined pursuant to such
section thirteen hundred four.
(2) Notwithstanding paragraph one of this subsection, for each taxable
year beginning after nineteen hundred ninety-nine but before two thou-
sand [eighteen] TWENTY, any city imposing such additional tax may by
local law impose such tax at a rate that is less than fourteen percent
and may impose such tax at more than one rate depending upon the filing
status and city taxable income of such city resident individual, estate
or trust.
(3) A local law enacted pursuant to paragraph two of this subsection
shall be applicable with respect to any taxable year only if it has been
enacted on or before July thirty-first of such year. A certified copy of
such local law shall be mailed by registered mail to the department at
its office in Albany within fifteen days of its enactment. However, the
department may allow additional time for such certified copy to be
mailed if it deems such action to be consistent with its duties under
this article.
§ 5. Paragraph E of subdivision 1 of section 11-604 of the administra-
tive code of the city of New York, as amended by chapter 338 of the laws
of 2014, is amended to read as follows:
E. For taxable years beginning on or after January first, nineteen
hundred seventy-eight but before January first, two thousand [eighteen]
TWENTY, the tax imposed by subdivision one of section 11-603 of this
subchapter shall be, in the case of each taxpayer:
(a) whichever of the following amounts is the greatest:
(1) an amount computed, for taxable years beginning before nineteen
hundred eighty-seven, at the rate of nine per centum, and for taxable
years beginning after nineteen hundred eighty-six, at the rate of eight
and eighty-five one-hundredths per centum, of its entire net income or
the portion of such entire net income allocated within the city as here-
inafter provided, subject to any modification required by paragraphs (d)
and (e) of subdivision three of this section,
(2) an amount computed at one and one-half mills for each dollar of
its total business and investment capital, or the portion thereof allo-
cated within the city, as hereinafter provided, except that in the case
of a cooperative housing corporation as defined in the internal revenue
code, the applicable rate shall be four-tenths of one mill,
(3) an amount computed, for taxable years beginning before nineteen
hundred eighty-seven, at the rate of nine per centum, and for taxable
years beginning after nineteen hundred eighty-six, at the rate of eight
and eighty-five one-hundredths per centum, on thirty per centum of the
taxpayer's entire net income plus salaries and other compensation paid
to the taxpayer's elected or appointed officers and to every stockholder
owning in excess of five per centum of its issued capital stock minus
fifteen thousand dollars (subject to proration as hereinafter provided)
and any net loss for the reported year, or on the portion of any such
sum allocated within the city as hereinafter provided for the allocation
of entire net income, subject to any modification required by paragraphs
(d) and (e) of subdivision three of this section, provided, however,
A. 7935 47
that for taxable years beginning on or after July first, nineteen
hundred ninety-six, the provisions of paragraph H of this subdivision
shall apply for purposes of the computation under this clause, or
(4) for taxable years ending on or before June thirtieth, nineteen
hundred eighty-nine, one hundred twenty-five dollars, for taxable years
ending after June thirtieth, nineteen hundred eighty-nine and beginning
before two thousand nine, three hundred dollars, and for taxable years
beginning after two thousand eight:
If New York city receipts are: Fixed dollar minimum tax is:
Not more than $100,000 $25
More than $100,000 but not over $250,000 $75
More than $250,000 but not over $500,000 $175
More than $500,000 but not over $1,000,000 $500
More than $1,000,000 but not over $5,000,000 $1,500
More than $5,000,000 but not over $25,000,000 $3,500
Over $25,000,000 $5,000
For purposes of this clause, New York city receipts are the receipts
computed in accordance with subparagraph two of paragraph (a) of subdi-
vision three of this section for the taxable year. For taxable years
beginning after two thousand eight, if the taxable year is less than
twelve months, the amount prescribed by this clause shall be reduced by
twenty-five percent if the period for which the taxpayer is subject to
tax is more than six months but not more than nine months and by fifty
percent if the period for which the taxpayer is subject to tax is not
more than six months. If the taxable year is less than twelve months,
the amount of New York city receipts for purposes of this clause is
determined by dividing the amount of the receipts for the taxable year
by the number of months in the taxable year and multiplying the result
by twelve, plus;
(b) an amount computed at the rate of three-quarters of a mill for
each dollar of the portion of its subsidiary capital allocated within
the city as hereinafter provided.
In the case of a taxpayer which is not subject to tax for an entire
year, the exemption allowed in clause three of subparagraph (a) of this
paragraph shall be prorated according to the period such taxpayer was
subject to tax. Provided, however, that this paragraph shall not apply
to taxable years beginning after December thirty-first, two thousand
[seventeen] NINETEEN. For the taxable years specified in the preceding
sentence, the tax imposed by subdivision one of section 11-603 of this
subchapter shall be, in the case of each taxpayer, determined as speci-
fied in paragraph A of this subdivision, provided, however, that the
provisions of paragraphs G and H of this subdivision shall apply for
purposes of the computation under clause three of subparagraph (a) of
such paragraph A.
§ 6. The opening paragraph of section 11-1701 of the administrative
code of the city of New York, as amended by chapter 338 of the laws of
2014, is amended to read as follows:
A tax is hereby imposed on the city taxable income of every city resi-
dent individual, estate and trust determined in accordance with the
rates set forth in subdivision (a) of this section for taxable years
beginning before two thousand [eighteen] TWENTY, and in accordance with
the rates set forth in subdivision (b) of this section for taxable years
beginning after two thousand [seventeen] NINETEEN. Provided, however,
that if, for any taxable year beginning after two thousand [seventeen]
NINETEEN, the rates set forth in such subdivision (b) are rendered inap-
plicable and the rates set forth in such subdivision (a) are rendered
A. 7935 48
applicable, then the tax for such taxable year shall be at the rates
provided under subparagraph (A) of paragraphs one, two and three of such
subdivision (a).
§ 7. Subdivision (b) of section 11-1701 of the administrative code of
the city of New York, as amended by chapter 338 of the laws of 2014, is
amended to read as follows:
(b) Rate of tax. A tax imposed pursuant to this section shall be
determined as follows:
(1) Resident married individuals filing joint returns and resident
surviving spouses. The tax under this section for each taxable year on
the city taxable income of every city resident married individual who
makes a single return jointly with his or her spouse under subdivision
(b) of section 11-1751 of this title and on the city taxable income of
every city resident surviving spouse shall be determined in accordance
with the following table:
For taxable years beginning after two thousand [seventeen] NINETEEN:
If the city taxable income is: The tax is:
Not over $21,600 1.18% of the city taxable income
Over $21,600 but not $255 plus 1.435% of excess
over $45,000 over $21,600
Over $45,000 but not $591 plus 1.455% of excess
over $90,000 over $45,000
Over $90,000 $1,245 plus 1.48% of excess
over $90,000
(2) Resident heads of households. The tax under this section for each
taxable year on the city taxable income of every city resident head of a
household shall be determined in accordance with the following table:
For taxable years beginning after two thousand [seventeen] NINETEEN:
If the city taxable income is: The tax is:
Not over $14,400 1.18% of the city taxable income
Over $14,400 but not $170 plus 1.435% of excess
over $30,000 over $14,400
Over $30,000 but not $394 plus 1.455% of excess
over $60,000 over $30,000
Over $60,000 $830 plus 1.48% of excess
over $60,000
(3) Resident unmarried individuals, resident married individuals
filing separate returns and resident estates and trusts. The tax under
this section for each taxable year on the city taxable income of every
city resident individual who is not a married individual who makes a
single return jointly with his or her spouse under subdivision (b) of
section 11-1751 of this title or a city resident head of a household or
a city resident surviving spouse, and on the city taxable income of
every city resident estate and trust shall be determined in accordance
with the following table:
For taxable years beginning after two thousand [seventeen] NINETEEN:
If the city taxable income is: The tax is:
Not over $12,000 1.18% of the city taxable income
Over $12,000 but not $142 plus 1.435% of excess
over $25,000 over $12,000
Over $25,000 but not $328 plus 1.455% of excess
A. 7935 49
over $50,000 over $25,000
Over $50,000 $692 plus 1.48% of excess
over $50,000
§ 8. Paragraph 1 of subdivision (a) of section 11-1704.1 of the admin-
istrative code of the city of New York, as amended by chapter 338 of the
laws of 2014, is amended to read as follows:
(1) In addition to any other taxes imposed by this chapter, there is
hereby imposed for each taxable year beginning after nineteen hundred
ninety but before two thousand [eighteen] TWENTY, an additional tax on
the city taxable income of every city resident individual, estate and
trust, to be calculated for each taxable year as follows: (i) for each
taxable year beginning after nineteen hundred ninety but before nineteen
hundred ninety-nine, at the rate of fourteen percent of the sum of the
taxes for each such taxable year determined pursuant to section 11-1701
and section 11-1704 of this subchapter; and (ii) for each taxable year
beginning after nineteen hundred ninety-eight, at the rate of fourteen
percent of the tax for such taxable year determined pursuant to such
section 11-1701.
§ 9. Subdivision (a) of section 11-2002 of the administrative code of
the city of New York, as amended by chapter 338 of the laws of 2014, is
amended to read as follows:
(a) There are hereby imposed and there shall be paid sales taxes at
the rate of four and one-half percent on receipts from every sale of the
services of beauty, barbering, hair restoring, manicuring, pedicuring,
electrolysis, massage services and similar services, and every sale of
services by weight control salons, health salons, gymnasiums, turkish
and sauna bath and similar establishments and every charge for the use
of such facilities, whether or not any tangible personal property is
transferred in conjunction therewith; but excluding services rendered by
a physician, osteopath, dentist, nurse, physiotherapist, chiropractor,
podiatrist, optometrist, ophthalmic dispenser or a person performing
similar services licensed under title eight of the education law, as
amended, and excluding such services when performed on pets and other
animals, as authorized by subdivision (a) of section twelve hundred
twelve-A of the tax law. Provided, however, that the tax hereby imposed
shall not be imposed after November thirtieth, two thousand [seventeen]
NINETEEN.
§ 10. The opening paragraph of subdivision (a) of section 11-2040 of
the administrative code of the city of New York, as amended by chapter
338 of the laws of 2014, is amended to read as follows:
There is hereby imposed within the city and there shall be paid a tax
at the rate of four and one-half percent upon the receipts from every
sale, except for resale, of the following services, provided, however,
that the tax hereby imposed shall not be imposed after November thirti-
eth, two thousand [seventeen] NINETEEN, on receipts from sales of the
services specified in paragraph one of this subdivision:
§ 11. Section 4 of chapter 877 of the laws of 1975, relating to the
imposition of certain taxes in the city of New York, as amended by chap-
ter 338 of the laws of 2014, is amended to read as follows:
§ 4. This act shall expire on December 31, [2017] 2019, provided,
however, that it is hereby declared to be the express intention of the
legislature that the provisions of sections two and three of this act,
except with respect to the enforcement and collection of any tax arising
thereunder, shall remain in full force and effect only until the date of
such expiration, at which time the provisions of law amended by this act
A. 7935 50
shall be continued in full force and effect as they existed prior to the
enactment of this act.
§ 12. Section 6 of chapter 884 of the laws of 1975, relating to the
imposition of certain taxes in the city of New York, as amended by chap-
ter 338 of the laws of 2014, is amended to read as follows:
§ 6. This act shall expire on December 31, [2017] 2019, provided,
however, that it is hereby declared to be the express intention of the
legislature that the provisions of sections two, three and four of this
act, except with respect to the enforcement and collection of any tax
arising thereunder, shall remain in full force and effect only until the
date of such expiration, at which time the provisions of law amended by
this act shall be continued in full force and effect as they existed
prior to the enactment of this act.
§ 13. Section 2 of chapter 882 of the laws of 1977, relating to the
imposition of certain taxes in the city of New York, as amended by chap-
ter 338 of the laws of 2014, is amended to read as follows:
§ 2. This act shall expire on December 31, [2017] 2019, provided,
however, that it is hereby declared to be the express intention of the
legislature that the provisions of section one of this act, except with
respect to the enforcement and collection of any tax arising thereunder,
shall remain in full force and effect only until the date of such expi-
ration, at which time the provisions of law amended by this act shall be
continued in full force and effect as they existed prior to the enact-
ment of this act.
§ 14. This act shall take effect immediately.
PART G
Section 1. Section 34 of chapter 91 of the laws of 2002 amending the
education law and other laws relating to reorganization of the New York
city school construction authority, board of education and community
boards, as amended by section 1 of part O of chapter 73 of the laws of
2016, is amended to read as follows:
§ 34. This act shall take effect July 1, 2002; provided, that sections
one through twenty, twenty-four, and twenty-six through thirty of this
act shall expire and be deemed repealed June 30, [2017] 2019 provided,
further, that notwithstanding any provision of article 5 of the general
construction law, on June 30, [2017] 2019 the provisions of subdivisions
3, 5, and 8, paragraph b of subdivision 13, subdivision 14, paragraphs
b, d, and e of subdivision 15, and subdivisions 17 and 21 of section
2554 of the education law as repealed by section three of this act,
subdivision 1 of section 2590-b of the education law as repealed by
section six of this act, paragraph (a) of subdivision 2 of section
2590-b of the education law as repealed by section seven of this act,
section 2590-c of the education law as repealed by section eight of this
act, paragraph c of subdivision 2 of section 2590-d of the education law
as repealed by section twenty-six of this act, subdivision 1 of section
2590-e of the education law as repealed by section twenty-seven of this
act, subdivision 28 of section 2590-h of the education law as repealed
by section twenty-eight of this act, subdivision 30 of section 2590-h of
the education law as repealed by section twenty-nine of this act, subdi-
vision 30-a of section 2590-h of the education law as repealed by
section thirty of this act shall be revived and be read as such
provisions existed in law on the date immediately preceding the effec-
tive date of this act; provided, however, that sections seven and eight
of this act shall take effect on November 30, 2003; provided further
A. 7935 51
that the amendments to subdivision 25 of section 2554 of the education
law made by section two of this act shall be subject to the expiration
and reversion of such subdivision pursuant to section 12 of chapter 147
of the laws of 2001, as amended, when upon such date the provisions of
section four of this act shall take effect.
§ 2. Subdivision 12 of section 17 of chapter 345 of the laws of 2009
amending the education law and other laws relating to the New York city
board of education, chancellor, community councils, and community super-
intendents, as amended by section 2 of part O of chapter 73 of the laws
of 2016, is amended to read as follows:
12. any provision in sections one, two, three, four, five, six, seven,
eight, nine, ten and eleven of this act not otherwise set to expire
pursuant to section 34 of chapter 91 of the laws of 2002, as amended, or
section 17 of chapter 123 of the laws of 2003, as amended, shall expire
and be deemed repealed June 30, [2017] 2019.
§ 3. This act shall take effect immediately.
§ 2. Severability clause. If any clause, sentence, paragraph, subdivi-
sion, section or part of this act shall be adjudged by any court of
competent jurisdiction to be invalid, such judgment shall not affect,
impair, or invalidate the remainder thereof, but shall be confined in
its operation to the clause, sentence, paragraph, subdivision, section
or part thereof directly involved in the controversy in which such judg-
ment shall have been rendered. It is hereby declared to be the intent of
the legislature that this act would have been enacted even if such
invalid provisions had not been included herein.
§ 3. This act shall take effect immediately provided, however, that
the applicable effective date of Parts A through G of this act shall be
as specifically set forth in the last section of such Parts.