The New York State Senate

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5673
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                              March 15, 2021
                                ___________
 
 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  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,
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD10445-01-1

 S. 5673                             2
 
 Ontario, Jefferson, St. Lawrence, Westchester or  Onondaga  and  by  the
 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.