S T A T E   O F   N E W   Y O R K
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                                  7256

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                             April 21, 2011
                               ___________

Introduced  by M. of A. CALHOUN -- read once and referred to the Commit-
  tee on Ways and Means

AN ACT to amend the tax law, in relation to authorizing  the  county  of
  Rockland  to  impose  an additional rate of sales and compensating use
  taxes

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

  Section  1.  Clause 23 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 155 of  the  laws  of
2009, is amended to read as follows:
  (23) the county of Rockland is hereby further authorized and empowered
to  adopt  and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is: (i) five-eighths of one percent additional  to
the three percent rate authorized above in this paragraph for such coun-
ty  for  the  period beginning March first, two thousand two, and ending
November thirtieth, two thousand [eleven] THIRTEEN; and also (ii)  at  a
rate  which  is  three-eighths  of  one  percent additional to the three
percent rate authorized above in this paragraph, and which is also addi-
tional to the five-eighths of one percent rate also authorized above  in
this  clause  for such county, for the period beginning March first, two
thousand seven and ending  November  thirtieth,  two  thousand  [eleven]
THIRTEEN;
  S  2.  Section 1262-l of the tax law, as amended by chapter 155 of the
laws of 2009, is amended to read as follows:
  S 1262-l. Allocation and distribution  of  net  collections  from  the
additional rate of sales and compensating use tax in Rockland county. 1.
Notwithstanding  any  provision of law to the contrary, if the county of
Rockland imposes the additional five-eighths of one percent rate of  tax
authorized  by  section  twelve  hundred  ten of this article during the
period beginning March first, two  thousand  two,  and  ending  November
thirtieth,  two  thousand  [eleven] THIRTEEN, such county shall allocate

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10465-01-1
              

A. 7256                             2

and distribute twenty percent of the net  collections  from  such  addi-
tional  rate  to the towns and villages in the county in accordance with
subdivision (c) of section twelve hundred sixty-two of this part on  the
basis  of  the  ratio  which the population of each such town or village
bears to such county's total population; and
  2. Notwithstanding any provision of law to the contrary, if the county
of Rockland imposes the additional three-eighths of one percent rate  of
tax  authorized by section twelve hundred ten of this article during the
period beginning March first, two thousand seven,  and  ending  November
thirtieth,  two  thousand  [eleven] THIRTEEN, such county shall allocate
and distribute sixteen and two-thirds percent  of  the  net  collections
from  such  additional  rate  to the general funds of towns and villages
within the county of Rockland with  existing  town  and  village  police
departments  from March first, two thousand seven through December thir-
ty-first, two thousand seven and thirty-three and one-third  percent  of
the  net  collections  from such additional rate from January first, two
thousand eight through November thirtieth, two thousand  [eleven]  THIR-
TEEN.  The monies allocated and distributed pursuant to this subdivision
shall be allocated and distributed to towns  and  villages  with  police
departments  on  the  basis of the number of full-time equivalent police
officers employed by each police department and shall not  be  used  for
salaries heretofore or hereafter negotiated.
  S 3.  This act shall take effect immediately.