S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5246
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 7, 2019
                                ___________
 
 Introduced by M. of A. BUCHWALD, PAULIN -- read once and referred to the
   Committee on Ways and Means
 
 AN  ACT to amend the tax law, in relation to extending the period during
   which the city of White Plains is authorized to impose  an  additional
   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 3 of subparagraph (ii) of the opening  paragraph  of
 section  1210  of  the  tax law, as amended by chapter 28 of the laws of
 2017, is amended to read as follows:
   (3) the  city  of  White  Plains  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 city for the period beginning September first, nineteen hundred
 ninety-three and ending August  thirty-first,  two  thousand  [nineteen]
 TWENTY-ONE;  and  (ii) an additional one-quarter of one percent in addi-
 tion to the other rates authorized in this paragraph for such  city  for
 the  period  beginning March first, two thousand eight and ending August
 thirty-first, two thousand [nineteen] TWENTY-ONE;  and  (iii)  an  addi-
 tional one-quarter of one percent in addition to the other rates author-
 ized  in  this  paragraph  for  such  city for the period beginning June
 first, two thousand ten and ending  August  thirty-first,  two  thousand
 [nineteen] TWENTY-ONE;
   § 2. Notwithstanding the provisions of subdivision (d) of section 1210
 of  the  tax law or any other provision of law, local law, rule or regu-
 lation to the contrary, a local law, ordinance or resolution enacted  or
 amended  pursuant  to  the authority of this act, imposing an additional
 rate of tax in the city of  White  Plains,  shall  become  effective  in
 accordance with the provisions of subdivision (d) of section 1210 of the
 tax  law, except that the certified copy of such local law, ordinance or
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD08803-01-9

 A. 5246                             2
 
 resolution which must be mailed by certified or registered mail  to  the
 commissioner  of  taxation  and  finance at the commissioner's office in
 Albany must be so mailed at least twenty-one days prior to the  date  on
 which such local law, ordinance or resolution is to take effect.
   §  3.  The  estimated  revenue  from the additional one-quarter of one
 percent rate of tax first authorized by chapter seventy-four of the laws
 of two thousand ten to be imposed by the city of White Plains, which  is
 expected  to  be received during a fiscal year of such city and which is
 included in the annual budget, as finally adopted,  of  such  city,  for
 that  fiscal year, shall be paid into the contingency and tax stabiliza-
 tion reserve fund of such city as provided by budgetary appropriation of
 such city, subject to  all  the  limitations  and  other  provisions  of
 section 6-e of the general municipal law.
   § 4. This act shall take effect immediately.