S T A T E   O F   N E W   Y O R K
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                                 5171--A

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                               May 6, 2015
                               ___________

Introduced  by  Sen. RITCHIE -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment  Operations  --  committee  discharged,  bill  amended,   ordered
  reprinted as amended and recommitted to said committee

AN ACT to amend the tax law, in relation to authorizing Jefferson 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 37 of subparagraph (i) of the opening  paragraph  of
section  1210  of  the tax law, as amended by chapter 126 of the laws of
2013, is amended to read as follows:
  (37)  the  county  of  Jefferson  is  hereby  further  authorized  and
empowered  to  adopt  and  amend  local  laws, ordinances or resolutions
imposing such taxes at a rate which is [three-quarters of]  one  percent
additional  to the three percent rate authorized above in this paragraph
for such county for the period beginning [September] DECEMBER first, two
thousand [four] FIFTEEN, and ending  November  thirtieth,  two  thousand
[fifteen] SEVENTEEN;
  S  2.  Subparagraph  (iii) of the opening paragraph of section 1210 of
the tax law, as separately amended by chapters 191, 217 and 325  of  the
laws of 2013, is amended to read as follows:
  (iii)  the  maximum rate referred to in section twelve hundred twenty-
four of this article  shall  be  calculated  without  reference  to  the
following  additional  rates authorized in subparagraphs (i) and (ii) of
this paragraph: one and one-half percent for the county of Allegany; one
percent for the counties  of  Rensselaer,  Erie,  Cattaraugus,  Wyoming,
Ulster,  Albany,  Suffolk,  Essex,  Greene, Orleans, Franklin, Hamilton,
Herkimer, JEFFERSON,  Genesee,  Columbia,  Schuyler,  Chenango,  Monroe,
Steuben, Chemung, Seneca, Livingston, Niagara, Yates, Tioga, Montgomery,
Delaware,  Wayne,  Schoharie, Putnam, Clinton, St. Lawrence and Onondaga

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10695-02-5
              

S. 5171--A                          2

and the cities of Yonkers, Mount Vernon and New Rochelle; three-quarters
of one percent for the counties of Dutchess,  Lewis,  AND  Orange[,  and
Jefferson]; one percent and three-quarters of one percent or one-half of
one  percent for the county of Oneida; three-quarters of one percent and
one-half of one percent for  the  county  of  Nassau;  one-half  of  one
percent  and  one-quarter  of one percent and one-quarter of one percent
for the city of White Plains; one-half or one percent for the county  of
Tompkins;  three-eighths  of one percent and five-eighths of one percent
for the county of Rockland; one-half of one percent for the counties  of
Putnam  and  Schenectady; one-eighth of one percent and three-eighths of
one percent for the county of Ontario; one-half of one percent and  one-
half  of  one  percent for the county of Sullivan; and three-quarters of
one percent or one-half of one percent for the county of Chautauqua;
  S 3. Subdivision (dd) of section 1224 of the  tax  law,  as  added  by
chapter 141 of the laws of 2004, is amended to read as follows:
  (dd)  The  county of Jefferson shall have the sole right to impose the
additional [three-quarters of] one percent rate of tax which such county
is authorized to impose pursuant to  the  authority  of  section  twelve
hundred  ten  of  this  article. Such additional rate of tax shall be in
addition to any other tax which such county may impose or may be  impos-
ing  pursuant  to this article or any other law and such additional rate
of tax shall not be subject to preemption.  The  maximum  three  percent
rate  referred  to in this section shall be calculated without reference
to the additional [three-quarters of] one percent rate of tax which  the
county  of  Jefferson  is  authorized and empowered to adopt pursuant to
section twelve hundred ten of this article.
  S 4. This act shall take  effect  December  1,  2015,  provided  that,
effective immediately, Jefferson county, acting through its local legis-
lative  body, shall be authorized and empowered to adopt and amend local
laws, ordinances or resolutions imposing  the  additional  rate  of  tax
authorized  by  section  one  of  this  act  effective December 1, 2015,
subject to the provisions of subdivisions (d) and (e) of section 1210 of
the tax law.