Bill Text: NY S05002 | 2023-2024 | General Assembly | Amended

---

Bill Title: Extends the authorization for Ontario county to impose additional rates of sales and compensating use taxes until 2025.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2023-05-23 - SUBSTITUTED BY A4128A [S05002 Detail]

Download: New_York-2023-S05002-Amended.html

---

                STATE OF NEW YORK
        ________________________________________________________________________

                                         5002--A

                               2023-2024 Regular Sessions

                    IN SENATE

                                    February 21, 2023
                                       ___________

        Introduced  by  Sen. HELMING -- read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment  Operations  --  committee  discharged,  bill  amended,   ordered
          reprinted as amended and recommitted to said committee

        AN  ACT to amend the tax law, in relation to extending the authorization
          for Ontario county to impose additional rates of sales and  compensat-
          ing use taxes

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. Clause 40 of subparagraph (i) of the opening  paragraph  of
     2  section  1210  of  the  tax  law,  as amended by section 1 of item FF of
     3  subpart C of part XXX of chapter 58 of the laws of 2020, is  amended  to
     4  read as follows:
     5    (40)  the county of Ontario is hereby further authorized and empowered
     6  to adopt and amend local laws, ordinances or resolutions  imposing  such
     7  taxes at a rate that is: (A) one-eighth of one percent additional to the
     8  three  percent  rate  authorized above in this paragraph for such county
     9  for the period beginning June first, two thousand six and ending  Novem-
    10  ber  thirtieth, two thousand [twenty-three] twenty-five; and also (B) at
    11  a rate that is three-eighths of one  percent  additional  to  the  three
    12  percent  rate authorized above in this paragraph, and that is also addi-
    13  tional to the one-eighth of one percent rate authorized in  this  clause
    14  for  such county, for the period beginning September first, two thousand
    15  nine and ending November thirtieth, two thousand [twenty-three]  twenty-
    16  five;
    17    § 2. This act shall take effect immediately.


         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD05675-02-3