S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9146
 
                           I N  A S S E M B L Y
 
                             January 23, 2020
                                ___________
 
 Introduced by M. of A. BYRNES -- read once and referred to the Committee
   on Ways and Means
 
 AN  ACT  to  amend the tax law, in relation to authorizing the county of
   Livingston to impose an additional one percent sales tax
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section  1.  Clause 32 of subparagraph (i) of the opening paragraph of
 section 1210 of the tax law, as amended by section 1  of  subpart  X  of
 part A of chapter 61 of the laws of 2017, is amended to read as follows:
   (32)  the  county  of  Livingston  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  June  first, two thousand three, and ending
 November thirtieth, two thousand [twenty] TWENTY-THREE;
   § 2. Section 1262-p of the tax law, as amended by section 2 of subpart
 X of part A of chapter 61 of the laws of 2017, is  amended  to  read  as
 follows:
   §  1262-p.  Disposition  of  net  collections  from the additional one
 percent rate of sales and  compensating  use  taxes  in  the  county  of
 Livingston.  Notwithstanding any contrary provision of law, if the coun-
 ty  of  Livingston  imposes the additional one percent rate of sales and
 compensating use taxes authorized by section twelve hundred ten of  this
 article  for  all or any portion of the period beginning June first, two
 thousand three and ending  November  thirtieth,  two  thousand  [twenty]
 TWENTY-THREE,  the  county shall use all net collections from such addi-
 tional one percent rate to pay the county's expenses for  Medicaid.  The
 net collections from the additional one percent rate imposed pursuant to
 this  section shall be deposited in a special fund to be created by such
 county separate and apart from any other funds and accounts of the coun-
 ty. Any and all remaining  net  collections  from  such  additional  one
 percent tax, after the Medicaid expenses are paid, shall be deposited by
 the  county  of  Livingston  in  the general fund of such county for any
 county purpose.
   § 3. This act shall take effect immediately.
 
              

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD14882-01-0