Extends the period during which the county of Herkimer is authorized to impose additional sales and compensating use taxes, the official text

S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6521
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               March 5, 2025
                                ___________
 
 Introduced by M. of A. MILLER -- 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 county of Herkimer is authorized to impose additional  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 19 of subparagraph (i) of the opening  paragraph  of
 section  1210  of  the tax law, as amended by chapter 260 of the laws of
 2023, is amended to read as follows:
   (19) the county of Herkimer 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 such county for  the  period
 beginning  September  first,  nineteen  hundred  ninety-four, and ending
 November thirtieth, two thousand [twenty-five] TWENTY-SEVEN;
   § 2. Section 1210-E of the tax law, as amended by chapter 260  of  the
 laws of 2023, is amended to read as follows:
   §  1210-E. Sales and compensating use taxes within Herkimer county. In
 addition to the taxes imposed by section  twelve  hundred  ten  of  this
 subpart  or any other provision of law, the county of Herkimer is hereby
 authorized and empowered to adopt and amend local  laws,  ordinances  or
 resolutions  imposing within the territorial limits of such county addi-
 tional sales and compensating use taxes at the rate  of  one-quarter  of
 one  percent for the period beginning December first, two thousand seven
 and ending November thirtieth, two thousand [twenty-five]  TWENTY-SEVEN,
 which  taxes  shall  be  identical  to  the taxes imposed by such county
 pursuant to the authority of section twelve hundred ten of this subpart.
 Except as hereinafter provided, all provisions of this article,  includ-
 ing  the definition and exemption provisions and the provisions relating
 to the administration, collection and distribution by the  commissioner,
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10110-01-5
 A. 6521                             2
 
 shall  apply for purposes of the taxes authorized by this section in the
 same manner and with the same force and effect as  if  the  language  of
 this  article  had  been  incorporated  in  full in this section and had
 expressly  referred  to  the taxes authorized by this section; provided,
 however, that any provision relating to a maximum rate shall  be  calcu-
 lated without reference to the rate of additional sales and compensating
 use  taxes  herein  authorized. For purposes of part IV of this article,
 relating to the disposition of revenues resulting from  taxes  collected
 and  administered  by the commissioner, the additional sales and compen-
 sating use taxes authorized by this section imposed under the  authority
 of  section twelve hundred ten of this subpart and all provisions relat-
 ing to the deposit, administration and disposition of  taxes,  penalties
 and  interest  relating to taxes imposed by a county under the authority
 of section twelve hundred ten of this subpart shall, except as otherwise
 provided in this section, apply to the additional sales and compensating
 use taxes authorized by this section.
   § 3. Section 1262-s of the tax law, as amended by chapter 260  of  the
 laws of 2023, is amended to read as follows:
   § 1262-s. Disposition of net collections from the additional one-quar-
 ter of one percent rate of sales and compensating use taxes in the coun-
 ty  of  Herkimer.  Notwithstanding any contrary provision of law, if the
 county of Herkimer imposes the additional  one-quarter  of  one  percent
 rate  of  sales  and compensating use taxes authorized by section twelve
 hundred ten-E of this article for all  or  any  portion  of  the  period
 beginning December first, two thousand seven and ending November thirti-
 eth,  two  thousand [twenty-five] TWENTY-SEVEN, the county shall use all
 net collections from such additional one-quarter of one percent rate  to
 pay the county's expenses for the construction of additional correction-
 al  facilities.  The  net  collections  from the additional rate imposed
 pursuant to section twelve hundred ten-E of this article shall be depos-
 ited in a special fund to be created by such county separate  and  apart
 from  any  other funds and accounts of the county. Any and all remaining
 net collections from such additional tax, after  the  expenses  of  such
 construction  are  paid, shall be deposited by the county of Herkimer in
 the general fund of such county for any county purpose.
   § 4. This act shall take effect immediately.