S T A T E   O F   N E W   Y O R K
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    S. 4683                                                  A. 6763

                       2013-2014 Regular Sessions

                      S E N A T E - A S S E M B L Y

                             April 18, 2013
                               ___________

IN  SENATE  --  Introduced  by  Sens. BRESLIN, TKACZYK -- read twice and
  ordered printed, and when printed to be committed to the Committee  on
  Investigations and Government Operations

IN  ASSEMBLY  --  Introduced by M. of A. FAHY, McDONALD -- read once and
  referred to the Committee on Ways and Means

AN ACT to amend the tax law, in relation to the imposition of sales  and
  compensating use taxes by the county of Albany

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

  Section 1.  Clause 10 of subparagraph (i) of the opening paragraph  of
section  1210  of  the tax law, as amended by chapter 223 of the laws of
2011, is amended to read as follows:
  (10) the county of Albany is hereby further authorized  and  empowered
to  adopt  and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is 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-two and ending Novem-
ber thirtieth, two thousand [thirteen] FIFTEEN;
  S 2. Notwithstanding any inconsistent provision of law, if the  county
of  Albany  imposes the additional one percent rate of sales and compen-
sating use taxes authorized by section one of this act for  any  portion
of  the  period  during which the county is so authorized to impose such
additional one percent rate of such taxes, then such  county  of  Albany
shall  allocate  and  distribute quarterly to the cities and the area in
the county outside the cities the same  proportion  of  net  collections
attributable  to  such additional one percent rate of such taxes as such
county is allocating and distributing the net collections from the coun-
ty's three percent rate of such taxes as of the date this act shall have
become a law, and such portion of net collections attributable  to  such
additional  one  percent  rate  of  such  taxes  shall  be allocated and

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10225-01-3
              

S. 4683                             2                            A. 6763

distributed to the towns and villages in such county in the same  manner
as  the net collections attributable to such county's three percent rate
of such taxes are allocated and distributed to such towns  and  villages
as  of  the date this act shall have become a law. In the event that any
city in the county of Albany exercises its prior  right  to  impose  tax
pursuant to section 1224 of the tax law, then the county of Albany shall
not be required to allocate and distribute net collections in accordance
with  the previous sentence for any period of time during which any such
city tax is in effect.
  S 3. This act shall take effect immediately.