S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7458
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              April 26, 2017
                                ___________
 
 Introduced  by M. of A. JONES -- read once and referred to the Committee
   on Ways and Means
 
 AN ACT to amend the tax law, in relation to extending the expiration  of
   the  authorization granted to the county of Clinton to impose an addi-
   tional 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 36 of subparagraph (i) of the opening paragraph of
 section 1210 of the tax law, as amended by chapter 170 of  the  laws  of
 2015, is amended to read as follows:
   (36)  the county of Clinton 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  December first, two thousand seven, and ending November thir-
 tieth, two thousand [seventeen] NINETEEN;
   § 2. Subdivision (cc) of section 1224 of the tax law,  as  amended  by
 chapter 170 of the laws of 2015, is amended to read as follows:
   (cc)  The  county  of  Clinton shall have the sole right to impose the
 additional one percent rate of tax which such county  is  authorized  to
 impose  pursuant  to the authority of section twelve hundred ten of this
 article. Such additional rate of tax shall be in addition to  any  other
 tax  which  such  county  may impose or may be imposing pursuant to this
 article or any other law and such additional rate of tax  shall  not  be
 subject  to  preemption.  The  maximum three percent rate referred to in
 this section shall be calculated without reference to the additional one
 percent rate of tax which  the  county  of  Clinton  is  authorized  and
 empowered  to adopt pursuant to section twelve hundred ten of this arti-
 cle. Net collections from any additional rate of sales and  compensating
 use  taxes  which  the  county  may  impose during the period commencing
 December first, two thousand eleven, and ending November thirtieth,  two
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD11079-01-7

 A. 7458                             2
 
 thousand  [seventeen]  NINETEEN,  pursuant  to  the authority of section
 twelve hundred ten of this article shall be used by  the  county  solely
 for county purposes and shall not be subject to any revenue distribution
 agreement  entered  into pursuant to the authority of subdivision (c) of
 section twelve hundred sixty-two of this article.
   § 3. This act shall take effect immediately.