Extends the expiration of the authorization to the county of Genesee to impose an additional one percent sales and compensating use tax from 11/30/2025 to 11/30/2027.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A6842
SPONSOR: Hawley TITLE OF BILL:
An act to amend the tax law, in relation to extending the expiration of
the authorization to the county of Genesee to impose an additional one
percent sales and compensating use tax
PURPOSE OR GENERAL IDEA OF BILL:
This bill would allow Genesee County to continue to add an additional
one percent to their sales tax to meet operating costs of the county
government.
SUMMARY OF PROVISIONS:
Extends the expiration of the authorization to the county of Genesee to
impose an additional one percent sales tax to the present three percent
rate until November 30, 2027.
JUSTIFICATION:
This legislation authorizes Genesee County to continue this increase to
support county government expenses
PRIOR LEGISLATIVE HISTORY:
2025: New Bill
2023: Chapter 233 of 2023
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None.
EFFECTIVE DATE:
Immediately.
STATE OF NEW YORK
________________________________________________________________________
6842
2025-2026 Regular Sessions
IN ASSEMBLY
March 14, 2025
___________
Introduced by M. of A. HAWLEY -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to extending the expiration of
the authorization to the county of Genesee to impose an additional one
percent sales and compensating use tax
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Clause 20 of subparagraph (i) of the opening paragraph of
2 section 1210 of the tax law, as amended by chapter 235 of the laws of
3 2023, is amended to read as follows:
4 (20) the county of Genesee is hereby further authorized and empowered
5 to adopt and amend local laws, ordinances or resolutions imposing such
6 taxes at a rate which is one percent additional to the three percent
7 rate authorized above in this paragraph for such county for the period
8 beginning September first, nineteen hundred ninety-four, and ending
9 November thirtieth, two thousand [twenty-five] twenty-seven;
10 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD10457-01-5
