Extends the authorization granted to the county of Montgomery to impose an additional one percent sales and compensating use taxes to November 30, 2027.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A7605
SPONSOR: Smullen TITLE OF BILL:
An act to amend the tax law, in relation to extending the authorization
granted to the county of Montgomery to impose an additional one percent
sales and compensating use taxes
PURPOSE OR GENERAL IDEA OF BILL:
This bill would extend Schenectady County's authorization to adopt and
amend local laws imposing a 1.0% additional sales tax until 2027.
SUMMARY OF PROVISIONS:
In section 1, Clause 31 of the opening paragraph section 1210 of the tax
law, the expiration of Schenectady County's authorization is to collect
an additional 1.0% sales tax is extended until November 30, 2027.
DIFFERENCE BETWEEN ORIGINAL AND AMENDED VERSION (IF APPLICABLE):
This amendment changes the expiration from 2025 to 2027.
JUSTIFICATION:
This bill will extend Montgomery County's existing authorization which
currently expires in 2025 until 2027.
PRIOR LEGISLATIVE HISTORY:
None.
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
To be determined.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
7605
2025-2026 Regular Sessions
IN ASSEMBLY
April 1, 2025
___________
Introduced by M. of A. SMULLEN -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to extending the authorization
granted to the county of Montgomery to impose an additional one
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 31 of subparagraph (i) of the opening paragraph of
2 section 1210 of the tax law, as amended by chapter 273 of the laws of
3 2023, is amended to read as follows:
4 (31) the county of Montgomery is hereby further authorized and
5 empowered to adopt and amend local laws, ordinances or resolutions
6 imposing such taxes at a rate which is one percent additional to the
7 three percent rate authorized above in this paragraph for such county
8 for the period beginning June first, two thousand three, 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.
LBD11313-01-5
