Relates to the imposition of additional rates of sales and compensating use taxes by Erie county, the official text

S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7753
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               April 8, 2025
                                ___________
 
 Introduced  by  M. of A. PEOPLES-STOKES -- read once and referred to the
   Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation to the imposition of additional
   rates of sales and compensating use taxes by Erie county
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Clause  4 of subparagraph (i) of the opening paragraph of
 section 1210 of the tax law, as amended by chapter 175 of  the  laws  of
 2023, is amended to read as follows:
   (4)  the  county of Erie is hereby further authorized and empowered to
 adopt and amend local laws,  ordinances  or  resolutions  imposing  such
 taxes (i) 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 January tenth, nineteen hundred eighty-eight and ending Novem-
 ber thirtieth, two thousand [twenty-five] TWENTY-SEVEN; and  (ii)  at  a
 rate  which  is  three-quarters  of  one percent additional to the three
 percent rate authorized above in this paragraph, and which is also addi-
 tional to the one percent rate also authorized above in this clause  for
 such county, for the period beginning December first, two thousand elev-
 en,  and  ending  November thirtieth, two thousand [twenty-five] TWENTY-
 SEVEN;
   § 2.  Subdivision 2 of section 1262-q of the tax law,  as  amended  by
 chapter 175 of the laws of 2023, is amended to read as follows:
   (2)  Net collections from the additional three-quarters of one percent
 rate of sales and compensating use taxes which  the  county  may  impose
 during  the  period  commencing December first, two thousand eleven, and
 ending November  thirtieth,  two  thousand  [twenty-five]  TWENTY-SEVEN,
 pursuant to the authority of item (ii) of clause (4) of subparagraph (i)
 of  the  opening paragraph of section twelve hundred ten of this article
 shall be used by the county solely for county purposes and shall not  be
 subject  to  any  revenue distribution agreement the county entered into
 pursuant to the authority of subdivision (c) of section  twelve  hundred
 sixty-two of this part.
   § 3.  This act shall take effect immediately.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10020-01-5