STATE OF NEW YORK
________________________________________________________________________
3498
2025-2026 Regular Sessions
IN SENATE
January 28, 2025
___________
Introduced by Sen. O'MARA -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations
AN ACT to amend the tax law, in relation to extending the authorization
of the county of Tioga to impose an additional one percent 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 17 of subparagraph (i) of the opening paragraph of
2 section 1210 of the tax law, as amended by chapter 243 of the laws of
3 2023, is amended to read as follows:
4 (17) the county of Tioga is hereby further authorized and empowered to
5 adopt and amend local laws, ordinances or resolutions imposing such
6 taxes at a rate which is: (i) one-half of one percent additional to the
7 three percent rate authorized above in this paragraph for such county
8 for the period beginning September first, nineteen hundred ninety-three,
9 and ending November thirtieth, two thousand three; and (ii) one 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 five, 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.
LBD07288-01-5
