Extends the expiration of the provisions authorizing the county of Allegany to impose an additional one and one-half percent sales and compensating use taxes until November 30, 2027.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A7264
SPONSOR: Sempolinski TITLE OF BILL:
An act to amend the tax law, in relation to extending the expiration of
the provisions authorizing the county of Allegany to impose an addi-
tional one and one-half percent sales and compensating use taxes
PURPOSE OR GENERAL IDEA OF BILL:
To extend the expiration of provisions authorizing the county of Allega-
ny to impose an additional one and one-half percent sales and compensat-
ing use taxes.
SUMMARY OF PROVISIONS:
Section 1. Amends Section 1210 of the Tax Law by changing the expiration
date of this provision to November 30, 2027.
Section 2. Provides an immediate effective date.
JUSTIFICATION:
The extension of the additional one and one-half percent sales and
compensating use tax has been requested by a majority vote of the Alle-
gany County Legislature.
PRIOR LEGISLATIVE HISTORY:
Chapter 245 of 2023
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None
EFFECTIVE DATE:
The act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
7264
2025-2026 Regular Sessions
IN ASSEMBLY
March 21, 2025
___________
Introduced by M. of A. SEMPOLINSKI -- 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 provisions authorizing the county of Allegany to impose an addi-
tional one and one-half percent 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 8 of subparagraph (i) of the opening paragraph of
2 section 1210 of the tax law, as amended by chapter 245 of the laws of
3 2023, is amended to read as follows:
4 (8) the county of Allegany 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: (i) one percent additional to the three
7 percent rate authorized above in this paragraph for such county for the
8 period beginning December first, nineteen hundred eighty-six and ending
9 November thirtieth, two thousand four; and (ii) one and one-half percent
10 additional to the three percent rate authorized above in this paragraph
11 for such county for the period beginning December first, two thousand
12 four and ending November thirtieth, two thousand [twenty-five] twenty-
13 seven;
14 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD10893-01-5
