NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A6165REVISED 4/20/23
SPONSOR: Miller TITLE OF BILL:
An act to amend the tax law, in relation to extending the authority of
the county of Madison to impose an additional rate of sales and compen-
sating use taxes
PURPOSE:
Extends the additional one percent sales and compensating use tax for
Madison County.
SUMMARY OF PROVISIONS:
Section one amends clause 35 of Section 1210 of the tax law to extend
the authority of Madison County to impose an additional one percent
sales and compensating use tax.
Section two provides the effective date.
JUSTIFICATION:
The county of Madison has requested this legislation to extend their
authority to impose an additional one percent sales and compensating use
tax through November 30, 2025. The additional revenue is essential in
maintaining a balanced budget while providing government services.
LEGISLATIVE HISTORY:
New bill.
FISCAL IMPLICATIONS:
Additional revenue for the county.
EFFECTIVE DATE:
Immediate.
STATE OF NEW YORK
________________________________________________________________________
6165
2023-2024 Regular Sessions
IN ASSEMBLY
April 3, 2023
___________
Introduced by M. of A. MILLER -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to extending the authority of
the county of Madison to impose an additional rate 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 35 of subparagraph (i) of the opening paragraph of
2 section 1210 of the tax law, as amended by section 1 of item Y of
3 subpart C of part XXX of chapter 58 of the laws of 2020, is amended to
4 read as follows:
5 (35) the county of Madison is hereby further authorized and empowered
6 to adopt and amend local laws, ordinances or resolutions imposing such
7 taxes at a rate which is one percent additional to the three percent
8 rate authorized above in this paragraph for such county for the period
9 beginning June first, two thousand four, and ending November thirtieth,
10 two thousand [twenty-three] twenty-five;
11 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD10128-02-3
