Relates to Suffolk county sales and compensating use taxes, the official text

S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7745
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               April 8, 2025
                                ___________
 
 Introduced by M. of A. STERN, FITZPATRICK, GIGLIO, SMITH, DURSO, GANDOL-
   FO,  K. BROWN,  DeSTEFANO,  SCHIAVONI -- read once and referred to the
   Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation to extending the  authority  of
   the county of Suffolk to impose an additional one percent of 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 14 of subparagraph (i) of the opening  paragraph  of
 section  1210  of  the tax law, as amended by chapter 201 of the laws of
 2023, is amended to read as follows:
   (14) the county of Suffolk 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 June first, two thousand one and  ending  November  thirtieth,
 two thousand [twenty-five] TWENTY-SEVEN;
   §   2. Subdivision (c) of section 1262-j of the tax law, as amended by
 chapter 201 of the laws of 2023, is amended to read as follows:
   (c) Notwithstanding any provision of law to the contrary, of  the  net
 collections  received  by  the  county  of  Suffolk  as  a result of the
 increase of one percent to the tax authorized by section twelve  hundred
 ten  of  this  article for the period beginning June first, two thousand
 one and ending November thirtieth, two  thousand  [twenty-five]  TWENTY-
 SEVEN,  imposed by local laws or resolutions (by simple majority) by the
 county legislature, and signed by the county executive,  the  county  of
 Suffolk  shall  allocate  such  net collections as follows: no less than
 one-eighth and no  more  than  three-eighths  of  such  net  collections
 received  shall  be dedicated for public safety purposes and the balance
 shall be deposited in the general fund of the county of Suffolk.
   § 3. This act shall take effect immediately.

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11347-01-5