S T A T E   O F   N E W   Y O R K
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                                  6105

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                              March 7, 2011
                               ___________

Introduced by M. of A. PAULIN -- 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 city of White Plains is authorized to impose  an  additional
  one-half of one percent, an additional one-quarter of one percent rate
  of sales and compensating use tax and an additional one-quarter of one
  percent rate of sales and compensating use tax

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

  Section 1. Clause 3 of subparagraph (ii) of the opening  paragraph  of
section  1210  of  the  tax law, as amended by chapter 74 of the laws of
2010, is amended to read as follows:
  (3) the  city  of  White  Plains  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-half  of  one  percent
additional  to the three percent rate authorized above in this paragraph
for such city for the period beginning September first, nineteen hundred
ninety-three and ending August thirty-first, two thousand [eleven] THIR-
TEEN; and (ii) an additional one-quarter of one percent in  addition  to
the other rates authorized in this paragraph for such city for the peri-
od  beginning  March first, two thousand eight and ending August thirty-
first, two thousand [eleven] THIRTEEN; and (iii) an additional one-quar-
ter of one percent in addition to the other  rates  authorized  in  this
paragraph  for  such city for the period beginning June first, two thou-
sand ten and ending August thirty-first, two thousand [eleven] THIRTEEN;
  S 2.  Notwithstanding the provisions of  subdivision  (d)  of  section
1210  of  the  tax law or any other provision of law, local law, rule or
regulation to the contrary, a local law, ordinance or resolution enacted
or amended pursuant to the authority of this act, imposing an additional
rate of tax in the city of  White  Plains,  shall  become  effective  in
accordance with the provisions of subdivision (d) of section 1210 of the

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09508-02-1
              

A. 6105                             2

tax  law, except that the certified copy of such local law, ordinance or
resolution which must be mailed by certified or registered mail  to  the
commissioner  of  taxation  and  finance at the commissioner's office in
Albany  must  be so mailed at least twenty-one days prior to the date on
which such local law, ordinance or resolution is to take effect.
  S 3. The estimated revenue from  the  additional  one-quarter  of  one
percent rate of tax first authorized by chapter seventy-four of the laws
of  two thousand ten to be imposed by the city of White Plains, which is
expected to be received during a fiscal year of such city and  which  is
included  in  the  annual  budget, as finally adopted, of such city, for
that  fiscal year, shall be paid into the contingency and tax stabiliza-
tion reserve fund of such city as provided by budgetary appropriation of
such city, subject to  all  the  limitations  and  other  provisions  of
section 6-e of the general municipal law.
  S 4. This act shall take effect immediately.