S T A T E O F N E W Y O R K
________________________________________________________________________
7319
I N S E N A T E
January 17, 2020
___________
Introduced by Sens. GALLIVAN, BORRELLO -- read twice and ordered print-
ed, and when printed to be committed to the Committee on Investi-
gations and Government Operations
AN ACT to amend the tax law, in relation to authorizing the county of
Livingston to impose an additional one percent sales tax
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Clause 32 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by section 1 of subpart X of
part A of chapter 61 of the laws of 2017, 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 [twenty] TWENTY-THREE;
§ 2. Section 1262-p of the tax law, as amended by section 2 of subpart
X of part A of chapter 61 of the laws of 2017, 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 [twenty]
TWENTY-THREE, the county shall use all net collections from such addi-
tional 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 Livingston in the general fund of such county for any
county purpose.
§ 3. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD14882-01-0