S T A T E O F N E W Y O R K
________________________________________________________________________
5380
2025-2026 Regular Sessions
I N A S S E M B L Y
February 13, 2025
___________
Introduced by M. of A. BRONSON -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to extending the authorization
for the county of Monroe to impose certain sales and compensating use
taxes
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Clause 25 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 251 of the laws of
2023, is amended to read as follows:
(25) the county of Monroe 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 the period beginning Decem-
ber first, nineteen hundred ninety-three and ending November thirtieth,
two thousand [twenty-five] TWENTY-SEVEN;
§ 2. Notwithstanding the provisions of subdivisions (b) and (c) of
section 1262 and section 1262-g of the tax law, net collections, as such
term is defined in section 1262 of the tax law, derived from the imposi-
tion of sales and compensating use taxes by the county of Monroe at the
additional rate of one percent as authorized pursuant to clause 25 of
subparagraph (i) of the opening paragraph of section 1210 of the tax
law, as amended by section one of this act, which are in addition to the
current net collections derived from the imposition of such taxes at the
three percent rate authorized by the opening paragraph of section 1210
of the tax law, shall be distributed and allocated as follows: for the
period of December 1, 2025 through November 30, 2027 in cash, five
percent to the school districts in the area of the county outside the
city of Rochester, three percent to the towns located within the county,
one and one-quarter percent to the villages located within the county,
and ninety and three-quarters percent to the city of Rochester and coun-
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05628-01-5
A. 5380 2
ty of Monroe. The amount of the ninety and three-quarters percent to be
distributed and allocated to the city of Rochester and county of Monroe
shall be distributed and allocated to each so that the combined total
distribution and allocation to each from the sales tax revenues pursuant
to sections 1262 and 1262-g of the tax law and this section shall result
in the same total amount being distributed and allocated to the city of
Rochester and county of Monroe. The amount so distributed and allocated
to the county shall be used for county purposes. The foregoing cash
payments to the school districts shall be allocated on the basis of the
enrolled public school pupils as such term is used in subdivision (b) of
section 1262 of the tax law, residing in the county of Monroe. The cash
payments to the towns located within the county of Monroe shall be allo-
cated on the basis of the ratio which the population of each town,
exclusive of the population of any village or portion thereof located
within a town, bears to the total population of the towns, exclusive of
the population of the villages located within such towns. The cash
payments to the villages located within the county shall be allocated on
the basis of the ratio which the population of each village bears to the
total population of the villages located within the county. The term
population as used in this section shall have the same meaning as used
in subdivision (b) of section 1262 of the tax law.
§ 3. The net collections resulting from the additional sales and
compensating use taxes, as authorized by this act, shall not be included
in determining a sales tax increase or decrease as defined in paragraphs
(c) and (d) of subdivision 1 of section 1262-g of the tax law.
§ 4. Severability. If any clause, sentence, paragraph, section, or
item of this act shall be adjudged by any court of competent jurisdic-
tion to be invalid, such judgment shall not affect, impair or invalidate
the remainder thereof, but shall be confined in its operation to the
clause, sentence, paragraph, section or item thereof directly involved
in the controversy in which such judgment shall have been rendered.
§ 5. This act shall take effect immediately.