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

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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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-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          5002

                               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

        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-six; and also (B) at a
    11  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  six;
    17    § 2. This act shall take effect immediately.



         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD05675-01-3