S T A T E   O F   N E W   Y O R K
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                                  2713

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                            February 27, 2009
                               ___________

Introduced  by  Sen.  SEWARD -- 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 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,

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

S. 2713                             2

Niagara,  Yates,  Tioga, Montgomery, Delaware, Wayne, Schoharie, Putnam,
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.