S T A T E   O F   N E W   Y O R K
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                                  4559

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                             April 10, 2013
                               ___________

Introduced  by  Sen.  SEWARD -- 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 period  during
  which  the county of Herkimer is authorized to impose additional 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 19 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 226 of  the  laws  of
2011, is amended to read as follows:
  (19) the county of Herkimer 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 September first,  nineteen  hundred  ninety-four,  and  ending
November thirtieth, two thousand [thirteen] FIFTEEN;
  S  2.  Section 1210-E of the tax law, as amended by chapter 226 of the
laws of 2011, is amended to read as follows:
  S 1210-E. Sales and compensating use taxes within Herkimer county.  In
addition  to  the  taxes  imposed  by section twelve hundred ten of this
subpart or any other provision of law, the county of Herkimer is  hereby
authorized  and  empowered  to adopt and amend local laws, ordinances or
resolutions imposing within the territorial limits of such county  addi-
tional  sales  and  compensating use taxes at the rate of one-quarter of
one percent for the period beginning December first, two thousand  seven
and  ending  November  thirtieth, two thousand [thirteen] FIFTEEN, which
taxes shall be identical to the taxes imposed by such county pursuant to
the authority of section twelve hundred ten of this subpart.  Except  as
hereinafter  provided,  all  provisions  of  this article, including the
definition and exemption provisions and the provisions relating  to  the

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10211-01-3
              

S. 4559                             2

administration,  collection  and distribution by the commissioner, shall
apply for purposes of the taxes authorized by this section in  the  same
manner  and  with  the  same force and effect as if the language of this
article  had been incorporated in full in this section and had expressly
referred to the taxes authorized by  this  section;  provided,  however,
that  any provision relating to a maximum rate shall be calculated with-
out reference to the rate of additional sales and compensating use taxes
herein authorized. For purposes of part IV of this article, relating  to
the  disposition of revenues resulting from taxes collected and adminis-
tered by the commissioner, the additional  sales  and  compensating  use
taxes  authorized by this section imposed under the authority of section
twelve hundred ten of this subpart and all provisions  relating  to  the
deposit, administration and disposition of taxes, penalties and interest
relating  to  taxes  imposed  by a county under the authority of section
twelve hundred ten of this subpart shall, except as  otherwise  provided
in  this  section,  apply  to  the additional sales and compensating use
taxes authorized by this section.
  S 3. Section 1262-s of the tax law, as amended by chapter 226  of  the
laws of 2011, is amended to read as follows:
  S 1262-s. Disposition of net collections from the additional one-quar-
ter of one percent rate of sales and compensating use taxes in the coun-
ty  of  Herkimer.  Notwithstanding any contrary provision of law, if the
county of Herkimer imposes the additional  one-quarter  of  one  percent
rate  of  sales  and compensating use taxes authorized by section twelve
hundred ten-E of this article for all  or  any  portion  of  the  period
beginning December first, two thousand seven and ending November thirti-
eth,  two  thousand  [thirteen]  FIFTEEN,  the  county shall use all net
collections from such additional one-quarter of one percent rate to  pay
the  county's  expenses  for the construction of additional correctional
facilities. The net collections from the additional rate imposed  pursu-
ant to section twelve hundred ten-E shall be deposited in a special fund
to be created by such county separate and apart from any other funds and
accounts  of the county. Any and all remaining net collections from such
additional tax, after the expenses of such construction are paid,  shall
be deposited by the county of Herkimer in the general fund of such coun-
ty for any county purpose.
  S 4. This act shall take effect immediately.