S T A T E   O F   N E W   Y O R K
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                                   6407
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                              April 18, 2023
                                ___________
 
 Introduced  by  Sen. WALCZYK -- 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 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.

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10545-01-3
              

 S. 6407                             2
 
 Except  as hereinafter provided, all provisions of this article, includ-
 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.