S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6117
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                               May 11, 2017
                                ___________
 
 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 190 of  the  laws  of
 2015, 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 [seventeen] NINETEEN; 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  [seventeen]
 NINETEEN;
   §  2.  Section 1262-l of the tax law, as amended by chapter 190 of the
 laws of 2015, is amended to read as follows:
   § 1262-1. 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.
              

                                                            LBD10290-01-7

 S. 6117                             2
 
 thirtieth, two thousand [seventeen] NINETEEN, 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 [seventeen] NINETEEN, 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  [seventeen]
 NINETEEN. The monies allocated and distributed pursuant to this subdivi-
 sion  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.
   § 3. This act shall take effect immediately.