S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6582
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              April 19, 2023
                                ___________
 
 Introduced  by M. of A. MILLER, SMULLEN -- 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 county of Herkimer is authorized to impose additional 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 19 of subparagraph (i) of the opening paragraph of
 section 1210 of the tax law, as amended  by  section  1  of  item  U  of
 subpart  C  of part XXX of chapter 58 of the laws of 2020, is amended to
 read as follows:
   (19) the county of Herkimer 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  September  first,  nineteen  hundred  ninety-four, and ending
 November thirtieth, two thousand [twenty-three] TWENTY-FIVE;
   § 2. Section 1210-E of the tax law, as amended by section 2 of item  U
 of  subpart  C of part XXX of chapter 58 of the laws of 2020, is amended
 to read as follows:
   § 1210-E. Sales and compensating use taxes within Herkimer county.  In
 addition  to  the  taxes  imposed  by section twelve hundred ten of this
 subpart or any other provision of law, the county of Herkimer is  hereby
 authorized  and  empowered  to adopt and amend local laws, ordinances or
 resolutions imposing within the territorial limits of such county  addi-
 tional  sales  and  compensating use taxes at the rate of one-quarter of
 one percent for the period beginning December first, two thousand  seven
 and  ending November thirtieth, two thousand [twenty-three] TWENTY-FIVE,
 which taxes shall be identical to  the  taxes  imposed  by  such  county
 pursuant to the authority of section twelve hundred ten of this subpart.
 Except  as hereinafter provided, all provisions of this article, includ-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10545-01-3
              

 A. 6582                             2
 
 ing the definition and exemption provisions and the provisions  relating
 to  the administration, collection and distribution by the commissioner,
 shall apply for purposes of the taxes authorized by this section in  the
 same  manner  and  with  the same force and effect as if the language of
 this article had been incorporated in  full  in  this  section  and  had
 expressly  referred  to  the taxes authorized by this section; provided,
 however, that any provision relating to a maximum rate shall  be  calcu-
 lated without reference to the rate of additional sales and compensating
 use  taxes  herein  authorized. For purposes of part IV of this article,
 relating to the disposition of revenues resulting from  taxes  collected
 and  administered  by the commissioner, the additional sales and compen-
 sating use taxes authorized by this section imposed under the  authority
 of  section twelve hundred ten of this subpart and all provisions relat-
 ing to the deposit, administration and disposition of  taxes,  penalties
 and  interest  relating to taxes imposed by a county under the authority
 of section twelve hundred ten of this subpart shall, except as otherwise
 provided in this section, apply to the additional sales and compensating
 use taxes authorized by this section.
   § 3. Section 1262-s of the tax law, as amended by section 3 of item  U
 of  subpart  C of part XXX of chapter 58 of the laws of 2020, is amended
 to read as follows:
   § 1262-s. Disposition of net collections from the additional one-quar-
 ter of one percent rate of sales and compensating use taxes in the coun-
 ty of Herkimer. Notwithstanding any contrary provision of  law,  if  the
 county  of  Herkimer  imposes  the additional one-quarter of one percent
 rate of sales and compensating use taxes authorized  by  section  twelve
 hundred  ten-E  of  this  article  for  all or any portion of the period
 beginning December first, two thousand seven and ending November thirti-
 eth, two thousand [twenty-three] TWENTY-FIVE, the county shall  use  all
 net  collections from such additional one-quarter of one percent rate to
 pay the county's expenses for the construction of additional correction-
 al facilities. The net collections  from  the  additional  rate  imposed
 pursuant to section twelve hundred ten-E of this article shall be depos-
 ited  in  a special fund to be created by such county separate and apart
 from any other funds and accounts of the county. Any and  all  remaining
 net  collections  from  such  additional tax, after the expenses of such
 construction are paid, shall be deposited by the county of  Herkimer  in
 the general fund of such county for any county purpose.
   § 4. This act shall take effect immediately.