Extends the authorization for Chautauqua county to impose an additional one percent rate of sales and compensating use taxes, the official text

S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7149
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                               April 2, 2025
                                ___________
 
 Introduced  by Sen. BORRELLO -- 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
   for  Chautauqua  county  to  impose  an additional one percent 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 38 of subparagraph (i) of the opening paragraph of
 section 1210 of the tax law, as amended by chapter 252 of  the  laws  of
 2023, is amended to read as follows:
   (38)  the  county  of  Chautauqua  is  hereby  further  authorized and
 empowered to adopt and  amend  local  laws,  ordinances  or  resolutions
 imposing  such  taxes at a rate that is: (i) one and one-quarter percent
 additional to the three percent rate authorized above in this  paragraph
 for  such county for the period beginning March first, two thousand five
 and ending August thirty-first, two thousand six; (ii) one percent addi-
 tional to the three percent rate authorized above in this paragraph  for
 such  county  for the period beginning September first, two thousand six
 and ending November thirtieth, two thousand seven; (iii)  three-quarters
 of  one percent additional to the three percent rate authorized above in
 this paragraph for such county for the period beginning December  first,
 two thousand seven and ending November thirtieth, two thousand ten; (iv)
 one-half  of one percent additional to the three percent rate authorized
 above in this paragraph for such county for the period beginning  Decem-
 ber  first, two thousand ten and ending November thirtieth, two thousand
 fifteen; and (v) one  percent  additional  to  the  three  percent  rate
 authorized above in this clause for such county for the period beginning
 December  first, two thousand fifteen and ending November thirtieth, two
 thousand [twenty-five] TWENTY-SEVEN;
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10459-01-5
 S. 7149                             2
 
   § 2. Section 1262-o of the tax law, as amended by chapter 252  of  the
 laws of 2023, is amended to read as follows:
   §  1262-o.  Disposition of net collections from the additional rate of
 sales and compensating use taxes in the county of Chautauqua.   Notwith-
 standing  any  contrary  provision  of  law, if the county of Chautauqua
 imposes the additional one and one-quarter percent  rate  of  sales  and
 compensating  use taxes authorized by section twelve hundred ten of this
 article for all or any portion of the period beginning March first,  two
 thousand  five  and  ending  August  thirty-first, two thousand six, the
 additional one percent rate authorized by such section for all or any of
 the period beginning September first, two thousand six and ending Novem-
 ber thirtieth, two thousand seven, the additional three-quarters of  one
 percent  rate  authorized  by  such section for all or any of the period
 beginning December first, two thousand seven and ending November thirti-
 eth, two thousand ten, the county shall allocate one-fifth  of  the  net
 collections  from  the  additional  three-quarters of one percent to the
 cities, towns and villages in the county on the basis of  their  respec-
 tive  populations,  determined  in  accordance with the latest decennial
 federal census or special population census taken  pursuant  to  section
 twenty of the general municipal law completed and published prior to the
 end  of  the  quarter for which the allocation is made, and allocate the
 remainder of the net collections from the additional  three-quarters  of
 one  percent  as  follows: (1) to pay the county's expenses for Medicaid
 and other expenses required by law; (2) to pay for local road and bridge
 projects; (3) for the purposes of  capital  projects  and  repaying  any
 debts  incurred  for  such  capital projects in the county of Chautauqua
 that are not otherwise paid for by revenue received  from  the  mortgage
 recording  tax;  and  (4)  for  deposit  into  a reserve fund for bonded
 indebtedness established pursuant to the general municipal law. Notwith-
 standing any contrary provision of law,  if  the  county  of  Chautauqua
 imposes  the  additional one-half percent rate of sales and compensating
 use taxes authorized by such section twelve hundred ten for all  or  any
 of  the  period  beginning  December  first, two thousand ten and ending
 November thirtieth, two thousand  fifteen,  the  county  shall  allocate
 three-tenths  of the net collections from the additional one-half of one
 percent to the cities, towns and villages in the county on the basis  of
 their  respective  populations, determined in accordance with the latest
 decennial federal census or special population census taken pursuant  to
 section  twenty  of  the  general  municipal law completed and published
 prior to the end of the quarter for which the allocation  is  made,  and
 allocate  the  remainder of the net collections from the additional one-
 half of one percent as follows: (1) to pay  the  county's  expenses  for
 Medicaid  and  other expenses required by law; (2) to pay for local road
 and bridge projects; (3) for the purposes of capital projects and repay-
 ing any debts incurred for such capital projects in the county of  Chau-
 tauqua  that  are  not  otherwise  paid for by revenue received from the
 mortgage recording tax; and (4) for deposit  into  a  reserve  fund  for
 bonded  indebtedness  established pursuant to the general municipal law.
 Notwithstanding any contrary provision of law, if the county of Chautau-
 qua imposes the additional one percent rate of  sales  and  compensating
 use  taxes  authorized by such section twelve hundred ten for all or any
 of the period beginning December first, two thousand fifteen and  ending
 November  thirtieth, two thousand [twenty-five] TWENTY-SEVEN, the county
 shall allocate three-twentieths of the net collections  from  the  addi-
 tional  one  percent  to the cities, towns and villages in the county on
 the basis of their respective populations, determined in accordance with
 S. 7149                             3
 
 the latest decennial federal census or special population  census  taken
 pursuant  to  section  twenty of the general municipal law completed and
 published prior to the end of the quarter for which  the  allocation  is
 made,  and  allocate the remainder of the net collections from the addi-
 tional one percent as follows: (1) to  pay  the  county's  expenses  for
 Medicaid  and  other expenses required by law; (2) to pay for local road
 and bridge projects; (3) for the purposes of capital projects and repay-
 ing any debts incurred for such capital projects in the county of  Chau-
 tauqua  that  are  not  otherwise  paid for by revenue received from the
 mortgage recording tax; and (4) for deposit  into  a  reserve  fund  for
 bonded  indebtedness  established pursuant to the general municipal law.
 The net collections from the additional rates imposed pursuant  to  this
 section shall be deposited in a special fund to be created by such coun-
 ty separate and apart from any other funds and accounts of the county to
 be used for purposes above described.
   § 3. This act shall take effect immediately.