S T A T E   O F   N E W   Y O R K
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                                  4866

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                             April 22, 2015
                               ___________

Introduced  by Sen. CARLUCCI -- 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 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 157 of  the  laws  of
2013, 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 [fifteen] SEVENTEEN; 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 [fifteen]
SEVENTEEN;
  S 2. Section 1262-l of the tax law, as amended by chapter 157  of  the
laws of 2013, 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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10323-01-5
              

S. 4866                             2

thirtieth, two thousand [fifteen] SEVENTEEN, such county shall  allocate
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 [fifteen] SEVENTEEN, 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 [fifteen] SEVEN-
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.