S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5369
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               March 8, 2023
                                ___________
 
 Introduced  by M. of A. PAULIN, BURDICK -- 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 109 of  the  laws  of
 2021, 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 [twenty-three]
 TWENTY-FIVE;  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  [twenty-three]  TWENTY-FIVE;  and  (iii)  an
 additional  one-quarter  of  one  percent in addition to the other rates
 authorized in this paragraph for such city for the period beginning June
 first, two thousand ten and ending  August  thirty-first,  two  thousand
 [twenty-three] TWENTY-FIVE;
   § 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.
                                                            LBD09990-02-3
              

 A. 5369                             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.  This act shall take effect immediately.