S 848: Authorizes the county of Livingston to impose an additional one percent sales tax.

  
  STATE OF NEW YORK ________________________________________________________________________ 848 2025-2026 Regular Sessions  IN SENATE (Prefiled) January 8, 2025 ___________ Introduced by Sen. HELMING -- 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 authorizing the county of Livingston to impose an additional one percent sales tax The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Clause 32 of subparagraph (i) of the opening paragraph of 2 section 1210 of the tax law, as amended chapter 236 of the laws of 2023, 3 is amended to read as follows: 4 (32) the county of Livingston is hereby further authorized and 5 empowered to adopt and amend local laws, ordinances or resolutions 6 imposing such taxes at a rate which is one percent additional to the 7 three percent rate authorized above in this paragraph for such county 8 for the period beginning June first, two thousand three, and ending 9 November thirtieth, two thousand [twenty-five] twenty-seven; 10 § 2. Section 1262-p of the tax law, as amended by chapter 236 of the 11 laws of 2023, is amended to read as follows: 12 § 1262-p. Disposition of net collections from the additional one 13 percent rate of sales and compensating use taxes in the county of 14 Livingston. Notwithstanding any contrary provision of law, if the coun- 15 ty of Livingston imposes the additional one percent rate of sales and 16 compensating use taxes authorized by section twelve hundred ten of this 17 article for all or any portion of the period beginning June first, two 18 thousand three and ending November thirtieth, two thousand [twenty-five] 19 twenty-seven, the county shall use all net collections from such addi- 20 tional one percent rate to pay the county's expenses for Medicaid. The 21 net collections from the additional one percent rate imposed pursuant to 22 this section shall be deposited in a special fund to be created by such 23 county separate and apart from any other funds and accounts of the coun- EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD01345-01-5 
 S. 848 2 1 ty. Any and all remaining net collections from such additional one 2 percent tax, after the Medicaid expenses are paid, shall be deposited by 3 the county of Livingston in the general fund of such county for any 4 county purpose. 5 § 3. This act shall take effect immediately.