S 3498: Extends the authorization of the county of Tioga to impose an additional one percent of sales and compensating use taxes through November 30, 2027.

  
  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