Bill Text: NY S03498 | 2025-2026 | General Assembly | Introduced

New York Senate Bill 3498

Introduced

Bill Title: Extends the authorization of the county of Tioga to impose an additional one percent of sales and compensating use taxes through November 30, 2027.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2025-01-28 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S03498 Detail]

Download: New_York-2025-S03498-Introduced.html




                STATE OF NEW YORK
        ________________________________________________________________________

                                          3498

                               2025-2026 Regular Sessions

                    IN SENATE

                                    January 28, 2025
                                       ___________

        Introduced  by  Sen.  O'MARA -- 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  authorization
          of  the  county  of Tioga to impose an additional one percent of sales
          and compensating use taxes

          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:

     1    Section  1.  Clause 17 of subparagraph (i) of the opening paragraph of
     2  section 1210 of the tax law, as amended by chapter 243 of  the  laws  of
     3  2023, is amended to read as follows:
     4    (17) the county of Tioga is hereby further authorized and empowered to
     5  adopt  and  amend  local  laws,  ordinances or resolutions imposing such
     6  taxes at a rate which is: (i) one-half of one percent additional to  the
     7  three  percent  rate  authorized above in this paragraph for such county
     8  for the period beginning September first, nineteen hundred ninety-three,
     9  and ending November thirtieth, two thousand three; and (ii) one  percent
    10  additional  to the three percent rate authorized above in this paragraph
    11  for such county for the period beginning December  first,  two  thousand
    12  five,  and ending November thirtieth, two thousand [twenty-five] twenty-
    13  seven;
    14    § 2. This act shall take effect immediately.




         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD07288-01-5