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

                                  5481

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            February 24, 2015
                               ___________

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

AN  ACT to amend the tax law, in relation to extending the authorization
  of the county of Tioga to impose an additional one  percent  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 17 of subparagraph (i) of the opening  paragraph  of
section  1210  of  the tax law, as amended by chapter 316 of the laws of
2013, is amended to read as follows:
  (17) the county of Tioga 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  county
for the period beginning September first, nineteen hundred ninety-three,
and  ending November thirtieth, two thousand three; and (ii) one percent
additional to the three percent rate authorized above in this  paragraph
for  such  county  for the period beginning December first, two thousand
five, and ending November thirtieth, two thousand [fifteen] SEVENTEEN;
  S 2. This act shall take effect immediately.




 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08980-01-5