S T A T E   O F   N E W   Y O R K
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                                  6421

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                              March 3, 2009
                               ___________

Introduced by M. of A. BUTLER -- read once and referred to the Committee
  on Ways and Means

AN  ACT to amend the tax law, in relation to extending the period during
  which the county of Herkimer is authorized to impose additional  sales
  and compensating use taxes and in relation to increasing such tax rate

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Clause 19 of subparagraph (i) of the opening  paragraph  of
section  1210  of  the tax law, as amended by chapter 438 of the laws of
2007, is amended to read as follows:
  (19) the county of Herkimer is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions  imposing  such
taxes at a rate which is (I) one percent additional to the three percent
rate  authorized  above in this paragraph for such county for the period
beginning September first,  nineteen  hundred  ninety-four,  and  ending
November  thirtieth,  two  thousand  nine;  AND (II) ONE AND ONE-QUARTER
PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED  ABOVE  IN  THIS
PARAGRAPH  FOR  SUCH COUNTY FOR THE PERIOD BEGINNING DECEMBER FIRST, TWO
THOUSAND NINE AND ENDING NOVEMBER THIRTIETH, TWO THOUSAND ELEVEN;
  S 2. Subparagraph (iii) of the opening paragraph of  section  1210  of
the tax law, as amended by chapter 65 of the laws of 2008, is amended to
read as follows:
  (iii)  the  maximum rate referred to in section twelve hundred twenty-
four of this article  shall  be  calculated  without  reference  to  the
following  additional  rates authorized in subparagraphs (i) and (ii) of
this paragraph: one and one-half percent for the county of Allegany; ONE
AND ONE-QUARTER PERCENT FOR THE COUNTY OF HERKIMER; one percent for  the
counties  of  Rensselaer,  Erie,  Cattaraugus,  Wyoming, Ulster, Albany,
Suffolk,  Greene,  Orleans,  Franklin,  [Herkimer,]  Genesee,  Columbia,
Schuyler,   Chenango,  Monroe,  Steuben,  Chemung,  Seneca,  Livingston,
Niagara, Yates, Tioga, Montgomery, Delaware, Wayne,  Schoharie,  Putnam,

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04249-02-9
              

A. 6421                             2

Clinton  and  Onondaga  and  the cities of Yonkers, Mount Vernon and New
Rochelle; three-quarters of one percent for the  counties  of  Dutchess,
Essex,  Lewis,  Orange, Jefferson and Chautauqua; one percent and three-
quarters  of  one  percent  or one-half of one percent for the county of
Oneida; three-quarters of one percent and one-half of  one  percent  for
the  county  of  Nassau;  one-half of one percent and one-quarter of one
percent for the city of White Plains; one-half or one  percent  for  the
county of Tompkins; three-eighths of one percent and five-eighths of one
percent  for  the  county  of  Rockland; one-half of one percent for the
counties of Putnam and Schenectady; one-eighth of one  percent  for  the
county  of  Ontario; one-half of one percent and one-half of one percent
for the county of Sullivan;
  S 3. Subdivision (p) of section 1224 of the tax law, as added by chap-
ter 179 of the laws of 1994, is amended to read as follows:
  (p) The county of Herkimer shall have the sole  right  to  impose  the
additional  one AND ONE-QUARTER percent rate of tax which such county is
authorized to impose pursuant to the authority of section twelve hundred
ten, such additional rate of tax shall be in addition to any  other  tax
which such county may impose or may be imposing pursuant to this article
or any other law and such additional rate of tax shall not be subject to
preemption,  pursuant to an agreement entered into between the county of
Herkimer and the city of Little Falls on April twelfth, nineteen hundred
ninety-four, and filed with the clerk of the county legislature  of  the
county  of  Herkimer. The maximum three percent rate referred to in this
section shall be calculated without reference to the additional one  AND
ONE-QUARTER  percent rate of tax which the county of Herkimer is author-
ized and empowered to adopt pursuant to section twelve hundred ten.
  S 4. Notwithstanding any other provision of law to  the  contrary,  if
the county of Herkimer enacts or amends a local law, ordinance or resol-
ution  to  impose, effective on December 1, 2009, the additional one and
one-quarter percent additional rate of sales and compensating use  taxes
authorized  by  this  act, such local law, ordinance or resolution shall
take effect in accordance with the  provisions  of  subdivision  (d)  of
section 1210 of the tax law, except that the minimum notice requirements
to  the  commissioner  of  taxation and finance shall be deemed complied
with if such county mails by certified or registered mail,  a  certified
copy  of such local law, ordinance or resolution to such commissioner at
his or her office in Albany on or before September 30, 2009.
  S 5. This act shall take effect immediately.