Shown verbatim: the complete text as captured from the official source posted by the New York State Senate, fetched 2026-08-11. Nothing is edited or removed. Where this bill amends existing law, language marked for deletion in the official source appears here in brackets. The official bill page.
S T A T E O F N E W Y O R K
________________________________________________________________________
3498
2025-2026 Regular Sessions
I N S E N A T E
January 28, 2025
___________
Introduced by Sen. O'MARA -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations
AN ACT to amend the tax law, in relation to extending the authorization
of the county of Tioga to impose an additional one percent of 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 17 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 243 of the laws of
2023, is amended to read as follows:
(17) the county of Tioga 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 county
for the period beginning September first, nineteen hundred ninety-three,
and ending November thirtieth, two thousand three; and (ii) one percent
additional to the three percent rate authorized above in this paragraph
for such county for the period beginning December first, two thousand
five, and ending November thirtieth, two thousand [twenty-five] TWENTY-
SEVEN;
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07288-01-5Every fact on this page links to its source, starting with the official bill record.