S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7064
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              April 21, 2021
                                ___________
 
 Introduced  by M. of A. WALCZYK -- read once and referred to the Commit-
   tee on Ways and Means
 
 AN ACT to amend the tax law, in relation  to  authorizing  the  city  of
   Ogdensburg  to impose an additional 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. Subparagraph (ii) of the opening paragraph of section 1210
 of the tax law is amended by adding a new clause 7 to read as follows:
   (7) THE CITY OF OGDENSBURG 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 CITY FOR THE PERIOD
 BEGINNING SEPTEMBER FIRST, TWO THOUSAND TWENTY-ONE, AND ENDING  NOVEMBER
 THIRTIETH, TWO THOUSAND TWENTY-FOUR;
   §  2.  Subdivision  (a)  of section 1223 of the tax law, as amended by
 chapter 44 of the laws of 2019, is amended to read as follows:
   (a) No transaction taxable under sections twelve hundred  two  through
 twelve  hundred  four  of  this  article shall be taxed pursuant to this
 article by any county or by any city located therein, or by both, at  an
 aggregate rate in excess of the highest rate set forth in the applicable
 subdivision  of  section  twelve  hundred one of this article or, in the
 case of any taxes imposed pursuant to the authority  of  section  twelve
 hundred  ten  or twelve hundred eleven of this article (other than taxes
 imposed by the county of Nassau, Erie,  Steuben,  Cattaraugus,  Suffolk,
 Oneida,  Genesee,  Greene, Franklin, Hamilton, Herkimer, Tioga, Orleans,
 Allegany,  Ulster,  Albany,  Rensselaer,  Tompkins,  Wyoming,  Columbia,
 Schuyler,  Rockland, Chenango, Monroe, Chemung, Seneca, Sullivan, Wayne,
 Livingston, Schenectady, Montgomery, Delaware, Clinton, Niagara,  Yates,
 Lewis,  Essex,  Dutchess, Schoharie, Putnam, Chautauqua, Orange, Oswego,
 Ontario, Jefferson, St. Lawrence, Westchester or  Onondaga  and  by  the
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD10445-01-1

 A. 7064                             2
 
 county  of Cortland and the city of Cortland and by the county of Broome
 and the city of Binghamton and by the county of Cayuga and the  city  of
 Auburn  and  by  the county of Otsego and the city of Oneonta and by the
 county of Madison and the city of Oneida and by the county of Fulton and
 the city of Gloversville or the city of Johnstown as provided in section
 twelve  hundred  ten  of  this  article)  at  a  rate in excess of three
 percent, except that, in the city of  Yonkers,  in  the  city  of  Mount
 Vernon,  in the city of New Rochelle, in the city of Fulton, in the city
 of Oswego, [and] in the city of White Plains, AND IN THE CITY OF OGDENS-
 BURG, the rate may not be in excess of four percent, and except that  in
 the city of Poughkeepsie in the county of Dutchess, if such county with-
 draws from the metropolitan commuter transportation district pursuant to
 section  twelve hundred seventy-nine-b of the public authorities law and
 if the revenues from a three-eighths percent rate of such tax imposed by
 such county, pursuant to the authority of section twelve hundred ten  of
 this  article,  are required by local laws, ordinances or resolutions to
 be set aside for mass transportation purposes, the rate may  not  be  in
 excess of three and three-eighths percent.
   §  3.  Section 1224 of the tax law is amended by adding a new subdivi-
 sion (kk) to read as follows:
   (KK) THE CITY OF OGDENSBURG SHALL HAVE THE SOLE RIGHT  TO  IMPOSE  THE
 ADDITIONAL  ONE  PERCENT  RATE  OF  TAX WHICH SUCH CITY 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 CITY MAY IMPOSE OR MAY BE IMPOSING PURSUANT TO THIS ARTI-
 CLE 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  CITY  OF  OGDENSBURG  IS  AUTHORIZED  AND
 EMPOWERED  TO ADOPT PURSUANT TO SECTION TWELVE HUNDRED TEN OF THIS ARTI-
 CLE.
   § 4. Notwithstanding the provisions of subdivision (d) of section 1210
 of the tax law or any other provision of law, local law, rule  or  regu-
 lation  to the contrary, a local law, ordinance or resolution enacted or
 amended  pursuant to the authority of this act, imposing  an  additional
 rate  of tax in the city of Ogdensburg shall become effective in accord-
 ance with the provisions of subdivision (d) of section 1210 of  the  tax
 law,  except  that  the  certified  copy of such local law, ordinance or
 resolution which must be mailed by certified or registered mail  to  the
 commissioner  of  taxation  and  finance at the commissioner's office in
 Albany must be so mailed at least thirty days prior to the date on which
 such local law, ordinance or resolution is to take effect.
   § 5. This act shall take effect immediately.