S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9724
 
                           I N  A S S E M B L Y
 
                             February 6, 2020
                                ___________
 
 Introduced  by  M.  of  A.  BUTTENSCHON -- read once and referred to the
   Committee on Ways and Means
 
 AN ACT 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
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. Clause 19 of subparagraph (i) of the opening  paragraph  of
 section  1210  of  the  tax law, as amended by section 1 of subpart U of
 part A of chapter 61 of the laws of 2017, 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 [twenty] TWENTY-THREE;
   § 2. Section 1210-E of the tax law,    as  amended  by  section  2  of
 subpart  U  of  part  A of chapter 61 of the laws of 2017, 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 [twenty] TWENTY-THREE, 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                       [ ] is old law to be omitted.
                                                            LBD15104-02-0

 A. 9724                             2
 
 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 section 3 of
 subpart U of part A of chapter 61 of the laws of  2017,  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  [twenty] TWENTY-THREE, 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 OF THIS ARTICLE shall be deposited
 in a special fund 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 county for any county purpose.
   § 4. This act shall take effect immediately.