Extends the authorization of the county of Onondaga to impose an additional rate of sales and compensating use taxes, the official text

S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3104
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 23, 2025
                                ___________
 
 Introduced  by  M.  of  A.  MAGNARELLI  -- read once and referred to the
   Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation to extending the  authorization
   of  the  county  of Onondaga to impose an additional rate of 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 37 of subparagraph (i) of the opening paragraph of
 section 1210 of the tax law, as amended by chapter 210 of  the  laws  of
 2023, is amended to read as follows:
   (37) the county of Onondaga is hereby further authorized and empowered
 to  adopt  and amend local laws, ordinances or resolutions imposing such
 taxes at a rate that is one percent additional to the three percent rate
 authorized above in this paragraph for such county for the period begin-
 ning September first, two thousand four, and ending November  thirtieth,
 two thousand [twenty-five] TWENTY-SEVEN;
   §  2.  Notwithstanding  any contrary provision of law, net collections
 from the additional one percent rate of sales and compensating use taxes
 which may be imposed  by  the  county  of  Onondaga  during  the  period
 commencing  December  1,  2025 and ending November 30, 2026, pursuant to
 the authority of section 1210 of the tax law, shall not  be  subject  to
 any revenue distribution agreement entered into under subdivision (c) of
 section  1262  of the tax law, but shall be allocated and distributed or
 paid, at least quarterly, as follows: (i) 1.58% to the county of Ononda-
 ga for any county purpose; (ii) 97.79% to  the  city  of  Syracuse;  and
 (iii) .63% to the school districts in accordance with subdivision (a) of
 section 1262 of the tax law.
   §  3.  Notwithstanding  any contrary provision of law, net collections
 from the additional one percent rate of sales and compensating use taxes
 which may be imposed  by  the  county  of  Onondaga  during  the  period
 commencing  December  1,  2026 and ending November 30, 2027, pursuant to
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD03117-01-5
 A. 3104                             2
 
 the authority of section 1210 of the tax law, shall not  be  subject  to
 any revenue distribution agreement entered into under subdivision (c) of
 section  1262  of the tax law, but shall be allocated and distributed or
 paid, at least quarterly, as follows: (i) 1.58% to the county of Ononda-
 ga  for  any  county  purpose;  (ii) 97.79% to the city of Syracuse; and
 (iii) .63% to the school districts in accordance with subdivision (a) of
 section 1262 of the tax law.
   § 4. This act shall take effect immediately.