Relates to sales and compensating use taxes in the county of Livingston, the official text

S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    848
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 8, 2025
                                ___________
 
 Introduced  by  Sen. HELMING -- 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 Livingston to impose an additional one percent sales tax

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Clause 32 of subparagraph (i) of the opening  paragraph  of
 section 1210 of the tax law, as amended chapter 236 of the laws of 2023,
 is amended to read as follows:
   (32)  the  county  of  Livingston  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 three, and ending
 November thirtieth, two thousand [twenty-five] TWENTY-SEVEN;
   § 2. Section 1262-p of the tax law, as amended by chapter 236  of  the
 laws of 2023, is  amended  to read  as follows:
   §  1262-p.  Disposition  of  net  collections  from the additional one
 percent rate of sales and  compensating  use  taxes  in  the  county  of
 Livingston.  Notwithstanding any contrary provision of law, if the coun-
 ty  of  Livingston  imposes the additional one 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 June first, two
 thousand three and ending November thirtieth, two thousand [twenty-five]
 TWENTY-SEVEN, the county shall use all net collections from  such  addi-
 tional  one  percent rate to pay the county's expenses for Medicaid. The
 net collections from the additional one percent rate imposed pursuant to
 this section shall be deposited in a special fund to be created by  such
 county separate and apart from any other funds and accounts of the coun-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD01345-01-5
 S. 848                              2
 
 ty.  Any  and  all  remaining  net  collections from such additional one
 percent tax, after the Medicaid expenses are paid, shall be deposited by
 the county of Livingston in the general fund  of  such  county  for  any
 county purpose.
   § 3. This act shall take effect immediately.