S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6029
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                              March 27, 2023
                                ___________
 
 Introduced  by  Sen.  WEBER  -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations
 
 AN ACT to amend the tax law, in relation to authorizing  the  county  of
   Rockland  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 23 of subparagraph (i) of the opening paragraph of
 section 1210 of the tax law, as amended by  section  1  of  item  MM  of
 subpart  C  of part XXX of chapter 58 of the laws of 2020, is amended to
 read as follows:
   (23) the county of Rockland is hereby further authorized and empowered
 to adopt and amend local laws, ordinances or resolutions  imposing  such
 taxes  at a rate which is: (i) five-eighths of one percent additional to
 the three percent rate authorized above in this paragraph for such coun-
 ty for the period beginning March first, two thousand  two,  and  ending
 November  thirtieth,  two  thousand [twenty-three] TWENTY-FIVE; and also
 (ii) at a rate which is three-eighths of one percent additional  to  the
 three percent rate authorized above in this paragraph, and which is also
 additional to the five-eighths of one percent rate also authorized above
 in  this  clause  for such county, for the period beginning March first,
 two thousand seven and ending November thirtieth, two thousand  [twenty-
 three] TWENTY-FIVE;
   § 2. Section 1262-l of the tax law, as amended by section 2 of item MM
 of  subpart  C of part XXX of chapter 58 of the laws of 2020, is amended
 to read as follows:
   § 1262-1. Allocation and distribution  of  net  collections  from  the
 additional rate of sales and compensating use tax in Rockland county. 1.
 Notwithstanding  any  provision of law to the contrary, if the county of
 Rockland imposes the additional five-eighths of one percent rate of  tax

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10000-01-3
              

 S. 6029                             2
 
 authorized  by  section  twelve  hundred  ten of this article during the
 period beginning March first, two  thousand  two,  and  ending  November
 thirtieth,  two  thousand  [twenty-three] TWENTY-FIVE, such county shall
 allocate  and distribute twenty percent of the net collections from such
 additional rate to the towns and villages in the  county  in  accordance
 with subdivision (c) of section twelve hundred sixty-two of this part on
 the basis of the ratio which the population of each such town or village
 bears to such county's total population; and
   2. Notwithstanding any provision of law to the contrary, if the county
 of  Rockland imposes the additional three-eighths of one percent rate of
 tax authorized by section twelve hundred ten of this article during  the
 period  beginning  March  first, two thousand seven, and ending November
 thirtieth, two thousand [twenty-three] TWENTY-FIVE,  such  county  shall
 allocate  and  distribute  sixteen  and  two-thirds  percent  of the net
 collections from such additional rate to the general funds of towns  and
 villages  within  the  county of Rockland with existing town and village
 police departments from March first, two thousand seven through December
 thirty-first, two thousand seven and thirty-three and one-third  percent
 of the net collections from such additional rate from January first, two
 thousand  eight  through November thirtieth, two thousand [twenty-three]
 TWENTY-FIVE. The monies  allocated  and  distributed  pursuant  to  this
 subdivision  shall  be  allocated  and distributed to towns and villages
 with police departments on the basis of the number of  full-time  equiv-
 alent  police  officers employed by each police department and shall not
 be used for salaries heretofore or hereafter negotiated.
   § 3. This act shall take effect immediately.