A 7753: Extends the imposition of additional rates of sales and compensating use taxes by Erie county to November 30, 2027.

  
  STATE OF NEW YORK ________________________________________________________________________ 7753 2025-2026 Regular Sessions  IN ASSEMBLY April 8, 2025 ___________ Introduced by M. of A. PEOPLES-STOKES -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to the imposition of additional rates of sales and compensating use taxes by Erie county The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Clause 4 of subparagraph (i) of the opening paragraph of 2 section 1210 of the tax law, as amended by chapter 175 of the laws of 3 2023, is amended to read as follows: 4 (4) the county of Erie is hereby further authorized and empowered to 5 adopt and amend local laws, ordinances or resolutions imposing such 6 taxes (i) at a rate which is one percent additional to the three percent 7 rate authorized above in this paragraph for such county for the period 8 beginning January tenth, nineteen hundred eighty-eight and ending Novem- 9 ber thirtieth, two thousand [twenty-five] twenty-seven; and (ii) at a 10 rate which is three-quarters of one percent additional to the three 11 percent rate authorized above in this paragraph, and which is also addi- 12 tional to the one percent rate also authorized above in this clause for 13 such county, for the period beginning December first, two thousand elev- 14 en, and ending November thirtieth, two thousand [twenty-five] twenty- 15 seven; 16 § 2. Subdivision 2 of section 1262-q of the tax law, as amended by 17 chapter 175 of the laws of 2023, is amended to read as follows: 18 (2) Net collections from the additional three-quarters of one percent 19 rate of sales and compensating use taxes which the county may impose 20 during the period commencing December first, two thousand eleven, and 21 ending November thirtieth, two thousand [twenty-five] twenty-seven, 22 pursuant to the authority of item (ii) of clause (4) of subparagraph (i) 23 of the opening paragraph of section twelve hundred ten of this article 24 shall be used by the county solely for county purposes and shall not be 25 subject to any revenue distribution agreement the county entered into 26 pursuant to the authority of subdivision (c) of section twelve hundred 27 sixty-two of this part. 28 § 3. This act shall take effect immediately. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD10020-01-5