S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9983
 
                           I N  A S S E M B L Y
 
                               March 4, 2020
                                ___________
 
 Introduced  by M. of A. JONES -- read once and referred to the Committee
   on Ways and Means
 
 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
 twelve  hundred  ten  of this article shall be used by the county solely
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                       [ ] is old law to be omitted.
                                                            LBD15481-01-0

 A. 9983                             2
 
 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.