S 10266: Provides that the additional rate of sales and compensating use tax imposed by Cortland county shall not be subject to preemption.

  
  STATE OF NEW YORK ________________________________________________________________________ 10266  IN SENATE May 11, 2026 ___________ Introduced by Sen. WEBB -- 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 providing that the addi- tional rate of sales and compensating use tax imposed by Cortland county shall not be subject to preemption The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subparagraph (iii) of the opening paragraph of section 1210 2 of the tax law, as separately amended by chapters 67, 213 and 332 of the 3 laws of 2015, is amended to read as follows: 4 (iii) the maximum rate referred to in section twelve hundred twenty- 5 four of this article shall be calculated without reference to the 6 following additional rates authorized in subparagraphs (i) and (ii) of 7 this paragraph: one and one-half percent for the county of Allegany; one 8 percent for the counties of Rensselaer, Erie, Cattaraugus, Chautauqua, 9 Wyoming, Ulster, Albany, Suffolk, Essex, Greene, Orleans, Franklin, 10 Hamilton, Herkimer, Jefferson, Genesee, Columbia, Schuyler, Chenango, 11 Monroe, Steuben, Chemung, Seneca, Livingston, Niagara, Yates, Tioga, 12 Montgomery, Delaware, Wayne, Schoharie, Putnam, Clinton, St. Lawrence, 13 Cortland and Onondaga and the cities of Mount Vernon and New Rochelle; 14 three-quarters of one percent for the counties of Dutchess, Lewis, and 15 Orange; one percent and three-quarters of one percent or one-half of one 16 percent for the county of Oneida; three-quarters of one percent and 17 one-half of one percent for the county of Nassau; one-half of one 18 percent and one-quarter of one percent and one-quarter of one percent 19 for the city of White Plains; one-half or one percent for the county of 20 Tompkins; three-eighths of one percent and five-eighths of one percent 21 for the county of Rockland; one-half of one percent for the counties of 22 Putnam and Schenectady; one-eighth of one percent and three-eighths of 23 one percent for the county of Ontario; one-half of one percent and one- 24 half of one percent for the county of Sullivan; one percent and one-half 25 of one percent for the city of Yonkers; EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD15218-03-6 
 S. 10266 2 1 § 2. Subparagraph (iii) of the opening paragraph of section 1210 of 2 the tax law, as separately amended by chapters 213 and 332 of the laws 3 of 2015, is amended to read as follows: 4 (iii) the maximum rate referred to in section twelve hundred twenty- 5 four of this article shall be calculated without reference to the 6 following additional rates authorized in subparagraphs (i) and (ii) of 7 this paragraph: one and one-half percent for the county of Allegany; one 8 percent for the counties of Rensselaer, Erie, Cattaraugus, Chautauqua, 9 Wyoming, Ulster, Albany, Suffolk, Essex, Greene, Orleans, Franklin, 10 Hamilton, Herkimer, Jefferson, Genesee, Columbia, Schuyler, Chenango, 11 Monroe, Steuben, Chemung, Seneca, Livingston, Niagara, Yates, Tioga, 12 Montgomery, Delaware, Wayne, Schoharie, Putnam, Clinton, St. Lawrence, 13 Cortland and Onondaga and the cities of Yonkers, Mount Vernon and New 14 Rochelle; three-quarters of one percent for the counties of Dutchess, 15 Lewis, and Orange; one percent and three-quarters of one percent or 16 one-half of one percent for the county of Oneida; three-quarters of one 17 percent and one-half of one percent for the county of Nassau; one-half 18 of one percent and one-quarter of one percent and one-quarter of one 19 percent for the city of White Plains; one-half or one percent for the 20 county of Tompkins; three-eighths of one percent and five-eighths of one 21 percent for the county of Rockland; one-half of one percent for the 22 counties of Putnam and Schenectady; one-eighth of one percent and three- 23 eighths of one percent for the county of Ontario; and one-half of one 24 percent and one-half of one percent for the county of Sullivan; 25 § 3. Section 1224 of the tax law is amended by adding a new subdivi- 26 sion (kk) to read as follows: 27 (kk) The county of Cortland shall have the sole right to impose the 28 additional one percent rate of tax which such county is authorized to 29 impose pursuant to the authority of section twelve hundred ten of this 30 article. Such additional rate of tax shall be in addition to any other 31 tax which such county may impose or may be imposing pursuant to this 32 article or any other law and such additional rate of tax shall not be 33 subject to preemption. The maximum three percent rate referred to in 34 this section shall be calculated without reference to the additional one 35 percent rate of tax which the county of Cortland is authorized and 36 empowered to adopt pursuant to section twelve hundred ten of this arti- 37 cle. 38 § 4. This act shall take effect immediately; provided, however, that 39 the amendments to subparagraph (iii) of the opening paragraph of section 40 1210 of the tax law made by section one of this act shall be subject to 41 the expiration and reversion of such subparagraph pursuant to section 7 42 of chapter 67 of the laws of 2015, as amended, when upon such date the 43 provisions of section two of this act shall take effect.