Assembly Bill A11338

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   11338
 
                           I N  A S S E M B L Y
 
                               May 11, 2026
                                ___________
 
 Introduced  by  COMMITTEE ON RULES -- (at request of M. of A. Kelles) --
   read once and referred to the Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation to  providing  that  the  addi-
   tional  rate  of  sales  and  compensating use tax imposed by Cortland
   county shall not be subject to preemption
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subparagraph (iii) of the opening paragraph of section 1210
 of the tax law, as separately amended by chapters 67, 213 and 332 of the
 laws of 2015, is amended to read as follows:
   (iii)  the  maximum rate referred to in section twelve hundred twenty-
 four of this article  shall  be  calculated  without  reference  to  the
 following  additional  rates authorized in subparagraphs (i) and (ii) of
 this paragraph: one and one-half percent for the county of Allegany; one
 percent for the counties of Rensselaer, Erie,  Cattaraugus,  Chautauqua,
 Wyoming,  Ulster,  Albany,  Suffolk,  Essex,  Greene, Orleans, Franklin,
 Hamilton, Herkimer, Jefferson, Genesee,  Columbia,  Schuyler,  Chenango,
 Monroe,  Steuben,  Chemung,  Seneca,  Livingston, Niagara, Yates, Tioga,
 Montgomery, Delaware, Wayne, Schoharie, Putnam, Clinton,  St.  Lawrence,
 CORTLAND  and  Onondaga and the cities of Mount Vernon and New Rochelle;
 three-quarters of one percent for the counties of Dutchess,  Lewis,  and
 Orange; one percent and three-quarters of one percent or one-half of one
 percent  for  the  county  of  Oneida; three-quarters of one percent and
 one-half of one percent for  the  county  of  Nassau;  one-half  of  one
 percent  and  one-quarter  of one percent and one-quarter of one percent
 for the city of White Plains; one-half or one percent for the county  of
 Tompkins;  three-eighths  of one percent and five-eighths of one percent
 for the county of Rockland; one-half of one percent for the counties  of
 Putnam  and  Schenectady; one-eighth of one percent and three-eighths of
 one percent for the county of Ontario; one-half of one percent and  one-
 half of one percent for the county of Sullivan; one percent and one-half
 of one percent for the city of Yonkers;
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD15218-03-6
 A. 11338                            2
              

 
   §  2.  Subparagraph  (iii) of the opening paragraph of section 1210 of
 the tax law, as separately amended by chapters 213 and 332 of  the  laws
 of 2015, is amended to read as follows:
   (iii)  the  maximum rate referred to in section twelve hundred twenty-
 four of this article  shall  be  calculated  without  reference  to  the
 following  additional  rates authorized in subparagraphs (i) and (ii) of
 this paragraph: one and one-half percent for the county of Allegany; one
 percent for the counties of Rensselaer, Erie,  Cattaraugus,  Chautauqua,
 Wyoming,  Ulster,  Albany,  Suffolk,  Essex,  Greene, Orleans, Franklin,
 Hamilton, Herkimer, Jefferson, Genesee,  Columbia,  Schuyler,  Chenango,
 Monroe,  Steuben,  Chemung,  Seneca,  Livingston, Niagara, Yates, Tioga,
 Montgomery, Delaware, Wayne, Schoharie, Putnam, Clinton, St.   Lawrence,
 CORTLAND  and  Onondaga  and the cities of Yonkers, Mount Vernon and New
 Rochelle; three-quarters of one percent for the  counties  of  Dutchess,
 Lewis,  and  Orange;  one  percent  and three-quarters of one percent or
 one-half of one percent for the county of Oneida; three-quarters of  one
 percent  and  one-half of one percent for the county of Nassau; one-half
 of one percent and one-quarter of one percent  and  one-quarter  of  one
 percent  for  the  city of White Plains; one-half or one percent for the
 county of Tompkins; three-eighths of one percent and five-eighths of one
 percent for the county of Rockland; one-half  of  one  percent  for  the
 counties of Putnam and Schenectady; one-eighth of one percent and three-
 eighths  of  one  percent for the county of Ontario; and one-half of one
 percent and one-half of one percent for the county of Sullivan;
   § 3. Section 1224 of the tax law is amended by adding a  new  subdivi-
 sion (kk) to read as follows:
   (KK)  THE  COUNTY  OF CORTLAND 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  CORTLAND  IS  AUTHORIZED  AND
 EMPOWERED  TO ADOPT PURSUANT TO SECTION TWELVE HUNDRED TEN OF THIS ARTI-
 CLE.
   § 4. This act shall take effect immediately; provided,  however,  that
 the amendments to subparagraph (iii) of the opening paragraph of section
 1210  of the tax law made by section one of this act shall be subject to
 the expiration and reversion of such subparagraph pursuant to section  7
 of  chapter  67 of the laws of 2015, as amended, when upon such date the
 provisions of section two of this act shall take effect.