S T A T E   O F   N E W   Y O R K
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     S. 7869                                                  A. 9906
 
                       S E N A T E - A S S E M B L Y
 
                             February 27, 2020
                                ___________
 
 IN  SENATE -- Introduced by Sen. ORTT -- read twice and ordered printed,
   and when printed to be committed to the  Committee  on  Investigations
   and Government Operations
 
 IN ASSEMBLY -- Introduced by M. of A. NORRIS, MORINELLO -- read once and
   referred to the Committee on Ways and Means
 
 AN  ACT  to  amend  the  tax law, in relation to continuing to authorize
   Niagara county 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 29 of subparagraph (i) of the opening  paragraph  of
 section  1210  of  the tax law, as amended by section 1 of subpart CC of
 part A of chapter 61 of the laws of 2017, is amended to read as follows:
   (29) the county of Niagara 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 March first, two thousand three, and ending  November  thirti-
 eth, two thousand [twenty] TWENTY-THREE;
   § 2. Section 1262-n of the tax law, as amended section 2 of subpart CC
 of  part  A  of  chapter  61  of the laws of 2017, is amended to read as
 follows:
   § 1262-n. Disposition of  net  collections  from  the  additional  one
 percent  rate  of  sales  and  compensating  use  taxes in the county of
 Niagara.  Notwithstanding any contrary provision of law, if  the  county
 of  Niagara imposes the additional one percent rate of sales and compen-
 sating use taxes authorized by section twelve hundred ten of this  arti-
 cle  for  all  or  any  portion of the period beginning March 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                       [ ] is old law to be omitted.
                                                            LBD15418-01-0

 S. 7869                             2                            A. 9906
 
 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 Niagara in the general fund of such county for any county
 purpose.
   § 3. This act shall take effect immediately.