S T A T E O F N E W Y O R K
________________________________________________________________________
8092
I N S E N A T E
March 18, 2020
___________
Introduced by Sen. RITCHIE -- 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 the imposition of sales and
compensating use taxes in the county of St. Lawrence
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Clause 41 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by section 1 of subpart NN of
part A of chapter 61 of the laws of 2017, is amended to read as follows:
(41) A. 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 [twenty] TWENTY-THREE; PROVIDED
THAT FROM THE COUNTY SALES TAX IMPOSED AT THE RATE OF THREE PERCENT, (I)
THE COUNTY OF ST. LAWRENCE WILL RETAIN FIFTY PERCENT; (II) THE CITY OF
OGDENSBURG SHALL RECEIVE 6.437389 PERCENT; AND (III) 43.562611 PERCENT
SHALL BE ALLOCATED TO THE TOWNS AND VILLAGES IN ST. LAWRENCE COUNTY
OUTSIDE THE CITY OF OGDENSBURG AS FOLLOWS: FIFTY PERCENT BASED ON POPU-
LATION AND FIFTY PERCENT BASED ON FULL VALUE ASSESSMENT, PAID TO THE
TOWNS AND THE VILLAGES WITHIN THE TOWNS, AS PROVIDED IN SUBDIVISION (C)
OF SECTION TWELVE HUNDRED SIXTY-TWO OF THIS ARTICLE;
B. FURTHER PROVIDED THAT FROM THE COUNTY SALES TAX IMPOSED AT THE RATE
OF ONE PERCENT, (I) THE COUNTY OF ST. LAWRENCE WILL RETAIN 83.562611
PERCENT; (II) THE CITY OF OGDENSBURG SHALL RECEIVE 6.437389 PERCENT; AND
(III) TEN PERCENT SHALL BE ALLOCATED TO THE TOWNS AND VILLAGES IN ST.
LAWRENCE COUNTY OUTSIDE THE CITY OF OGDENSBURG AS FOLLOWS: FIFTY PERCENT
BASED ON POPULATION AND FIFTY PERCENT BASED ON FULL VALUE ASSESSMENT,
PAID TO THE TOWNS AND THE VILLAGES WITHIN THE TOWNS, AS PROVIDED IN
SUBDIVISION (C) OF SECTION TWELVE HUNDRED SIXTY-TWO OF THIS ARTICLE;
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.