S T A T E O F N E W Y O R K
________________________________________________________________________
9713
I N A S S E M B L Y
March 28, 2022
___________
Introduced by M. of A. BYRNE -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to requiring municipal gas tax
caps expire after one year
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraphs 3 and 4 of subdivision (m) of section 1111 of
the tax law, as amended by section 1 of part M-1 of chapter 109 of the
laws of 2006, are amended to read as follows:
(3) Paragraph one of this subdivision shall not apply to the sales and
compensating use taxes imposed by subdivision (a) of section eleven
hundred seven of this article in regard to retail sales of motor fuel
and diesel motor fuel. However, the legislative body of a city in which
the taxes imposed by such section eleven hundred seven are in effect, by
local law, ordinance, or resolution in exactly the form prepared by the
commissioner, may elect that such taxes, in regard to retail sales of
motor fuel and diesel motor fuel, shall be computed, as determined by
the commissioner, at a rate of cents per gallon, rounded to the nearest
cent, equal to two or three dollars, as determined by the municipality,
multiplied by the percentage rate of such taxes within the municipality.
SUCH LOCAL LAW, ORDINANCE, OR RESOLUTION SHALL EXPIRE ONE YEAR AFTER THE
DATE ON WHICH IT IS ENACTED; PROVIDED, HOWEVER, SUCH LEGISLATIVE BODY
MAY ENACT ANY NUMBER OF SUBSEQUENT LOCAL LAWS, ORDINANCES, OR RESOL-
UTIONS IN ACCORDANCE WITH THIS PARAGRAPH.
(4) Paragraph one of this subdivision shall not apply to the sales and
compensating use taxes imposed by a local law, ordinance or resolution
of a municipality pursuant to the authority of subpart B of part one of
article twenty-nine of this chapter, in regard to retail sales of motor
fuel and diesel motor fuel. The legislative body of such a municipality,
by local law, ordinance or resolution in exactly the form prepared by
the commissioner, may elect that its sales and compensating use taxes,
in regard to the retail sale of motor fuel and diesel motor fuel, shall
be computed, as determined by the commissioner, at a rate of cents per
gallon, rounded to the nearest cent, equal to two or three dollars, as
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15052-01-2
A. 9713 2
determined by the municipality, multiplied by the percentage rate of
such taxes within the municipality. SUCH LOCAL LAW, ORDINANCE, OR RESOL-
UTION SHALL EXPIRE ONE YEAR AFTER THE DATE ON WHICH IT IS ENACTED;
PROVIDED, HOWEVER, SUCH LEGISLATIVE BODY MAY ENACT ANY NUMBER OF SUBSE-
QUENT LOCAL LAWS, ORDINANCES, OR RESOLUTIONS IN ACCORDANCE WITH THIS
PARAGRAPH.
§ 2. This act shall take effect on the ninetieth day after it shall
become a law.