Extends the authorization for the county of Monroe to impose certain sales and compensating use taxes, the official text

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.