S T A T E   O F   N E W   Y O R K
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                                   7446
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              March 28, 2025
                                ___________
 
 Introduced by M. of A. BRABENEC -- read once and referred to the Commit-
   tee on Ways and Means
 
 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 chapter 225 of the laws of
 2023, 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-five] TWENTY-SEVEN ; 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-
 five] TWENTY-SEVEN;
   §  2.  Section 1262-l of the tax law, as amended by chapter 225 of the
 laws of 2023, 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
 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-five] TWENTY-SEVEN, such county shall
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10842-01-5
              

 A. 7446                             2
 
 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-five] TWENTY-SEVEN,  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-five]
 TWENTY-SEVEN.  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.