S T A T E O F N E W Y O R K
________________________________________________________________________
7861
I N S E N A T E
February 27, 2020
___________
Introduced by Sen. LITTLE -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations
AN ACT to amend the tax law, in relation to extending the expiration of
the authorization granted to the county of Clinton to impose an addi-
tional rate of sales and compensating use tax
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Clause 36 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by section 1 of subpart I of
part A of chapter 61 of the laws of 2017, 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 [twenty] TWENTY-THREE;
§ 2. Subdivision (cc) of section 1224 of the tax law, as amended by
section 2 of subpart I of part A of chapter 61 of the laws of 2017, 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 [twenty] TWENTY-THREE, pursuant to the authority of section
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15481-01-0
S. 7861 2
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.