S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7672
 
                             I N  S E N A T E
 
                             February 5, 2020
                                ___________
 
 Introduced  by  Sens. SEWARD, TEDISCO -- read twice and ordered printed,
   and when printed to be committed to the  Committee  on  Investigations
   and Government Operations
 
 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

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

 S. 7672                             2
 
 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  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.