Extends the period during which the city of White Plains is authorized to impose an additional sales and compensating use tax, the official text

S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4533
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 4, 2025
                                ___________
 
 Introduced by M. of A. PAULIN -- read once and referred to the Committee
   on Ways and Means
 
 AN  ACT to amend the tax law, in relation to extending the period during
   which the city of White Plains is authorized to impose  an  additional
   sales and compensating use tax

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Clause 3 of subparagraph (ii) of the opening  paragraph  of
 section  1210  of  the tax law, as amended by chapter 132 of the laws of
 2023, is amended to read as follows:
   (3) the  city  of  White  Plains  is  hereby  further  authorized  and
 empowered  to  adopt  and  amend  local  laws, ordinances or resolutions
 imposing such taxes at a rate which is:  (i)  one-half  of  one  percent
 additional  to the three percent rate authorized above in this paragraph
 for such city for the period beginning September first, nineteen hundred
 ninety-three and ending August thirty-first, two thousand  [twenty-five]
 TWENTY-SEVEN; and (ii) an additional one-quarter of one percent in addi-
 tion  to  the other rates authorized in this paragraph for such city for
 the period beginning March first, two thousand eight and  ending  August
 thirty-first,  two  thousand  [twenty-five]  TWENTY-SEVEN;  and (iii) an
 additional one-quarter of one percent in addition  to  the  other  rates
 authorized in this paragraph for such city for the period beginning June
 first,  two  thousand  ten  and ending August thirty-first, two thousand
 [twenty-five] TWENTY-SEVEN;
   § 2. Notwithstanding the provisions of subdivision (d) of section 1210
 of the tax law or any other provision of law, local law, rule  or  regu-
 lation  to the contrary, a local law, ordinance or resolution enacted or
 amended pursuant to the authority of this act,  imposing  an  additional
 rate  of  tax  in  the  city  of White Plains, shall become effective in
 accordance with the provisions of subdivision (d) of section 1210 of the
 tax law, except that the certified copy of such local law, ordinance  or
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD08150-01-5
 A. 4533                             2
 
 resolution  which  must be mailed by certified or registered mail to the
 commissioner of taxation and finance at  the  commissioner's  office  in
 Albany  must  be so mailed at least twenty-one days prior to the date on
 which such local law, ordinance or resolution is to take effect.
   § 3. This act shall take effect immediately.