NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A4946A
SPONSOR: Tague TITLE OF BILL:
An act to amend the tax law, in relation to extending the authorization
for Otsego county to impose additional rates of sales and compensating
use taxes
PURPOSE OR GENERAL IDEA OF BILL:
This bill will authorize the Otsego County Board of Representatives to
impose an additional one percent sales tax for a two-year period.
SUMMARY OF SPECIFIC PROVISIONS:
Section one of this legislation amends section 1210 of the tax law to
extend the authorization for Otsego County to impose an additional one
percent sales tax until November 30, 2025.
Section two provides the effective date.
JUSTIFICATION:
The Otsego County Board of Representatives passed Resolution
55-20230104, requesting that the New York State Legislature introduce
and pass a bill to authorize the County to continue to impose an addi-
tional one percent sales and compensating use tax for the period through
November 30, 2025.
PRIOR LEGISLATIVE HISTORY:
The current law authorizing the additional one percent sales tax was
enacted by Chapter 58 of the Laws of 2020. It is set to expire on Novem-
ber 30, 2023.
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None to the State.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
4946--A
2023-2024 Regular Sessions
IN ASSEMBLY
February 27, 2023
___________
Introduced by M. of A. TAGUE -- read once and referred to the Committee
on Ways and Means -- committee discharged, bill amended, ordered
reprinted as amended and recommitted to said committee
AN ACT to amend the tax law, in relation to extending the authorization
for Otsego county to impose additional rates of sales and compensating
use taxes
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Clause 34 of subparagraph (i) of the opening paragraph of
2 section 1210 of the tax law, as amended by section 1 of item JJ of
3 subpart C of part XXX of chapter 58 of the laws of 2020, is amended to
4 read as follows:
5 (34) the county of Otsego is hereby further authorized and empowered
6 to adopt and amend local laws, ordinances or resolutions imposing such
7 taxes at a rate which is one percent additional to the three percent
8 rate authorized above in this paragraph for such county for the period
9 beginning December first, two thousand three, and ending November thir-
10 tieth, two thousand [twenty-three] twenty-five;
11 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD05976-03-3
