Authorizes the county of Rockland to impose an additional rate of sales and compensating use taxes, the official text

S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6337
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                              March 11, 2025
                                ___________
 
 Introduced  by  Sen.  WEBER  -- 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 authorizing  the  county  of
   Rockland  to  impose  an additional rate 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 23 of subparagraph (i) of the opening paragraph of
 section 1210 of the tax law, as amended by chapter 225 of  the  laws  of
 2023, is amended to read as follows:
   (23) the county of Rockland is hereby further authorized and empowered
 to  adopt  and amend local laws, ordinances or resolutions imposing such
 taxes at a rate which is: (i) five-eighths of one percent additional  to
 the three percent rate authorized above in this paragraph for such coun-
 ty  for  the  period beginning March first, two thousand two, and ending
 November thirtieth, two thousand [twenty-five] TWENTY-SEVEN ;  and  also
 (ii)  at  a rate which is three-eighths of one percent additional to the
 three percent rate authorized above in this paragraph, and which is also
 additional to the five-eighths of one percent rate also authorized above
 in this clause for such county, for the period  beginning  March  first,
 two  thousand seven and ending November thirtieth, two thousand [twenty-
 five] TWENTY-SEVEN;
   § 2. Section 1262-l of the tax law, as amended by chapter 225  of  the
 laws of 2023, is amended to read as follows:
   §  1262-1.  Allocation  and  distribution  of net collections from the
 additional rate of sales and compensating use tax in Rockland county. 1.
 Notwithstanding any provision of law to the contrary, if the  county  of
 Rockland  imposes the additional five-eighths of one percent rate of tax
 authorized by section twelve hundred ten  of  this  article  during  the
 period  beginning  March  first,  two  thousand two, and ending November
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10842-01-5
 S. 6337                             2
 
 thirtieth, two thousand [twenty-five] TWENTY-SEVEN,  such  county  shall
 allocate  and distribute twenty percent of the net collections from such
 additional rate to the towns and villages in the  county  in  accordance
 with subdivision (c) of section twelve hundred sixty-two of this part on
 the basis of the ratio which the population of each such town or village
 bears to such county's total population; and
   2. Notwithstanding any provision of law to the contrary, if the county
 of  Rockland imposes the additional three-eighths of one percent rate of
 tax authorized by section twelve hundred ten of this article during  the
 period  beginning  March  first, two thousand seven, and ending November
 thirtieth, two thousand [twenty-five] TWENTY-SEVEN,  such  county  shall
 allocate  and  distribute  sixteen  and  two-thirds  percent  of the net
 collections from such additional rate to the general funds of towns  and
 villages  within  the  county of Rockland with existing town and village
 police departments from March first, two thousand seven through December
 thirty-first, two thousand seven and thirty-three and one-third  percent
 of the net collections from such additional rate from January first, two
 thousand  eight  through  November thirtieth, two thousand [twenty-five]
 TWENTY-SEVEN.  The monies allocated and  distributed  pursuant  to  this
 subdivision  shall  be  allocated  and distributed to towns and villages
 with police departments on the basis of the number of  full-time  equiv-
 alent  police  officers employed by each police department and shall not
 be used for salaries heretofore or hereafter negotiated.
   § 3. This act shall take effect immediately.