NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A5332A
SPONSOR: Palmesano
 
TITLE OF BILL:
An act to amend the tax law, in relation to extending the authorization
of the county of Yates to impose an additional one percent of sales and
compensating use taxes
 
PURPOSE:
To authorize the Yates County Legislature to extend their additional
sales tax
 
SUMMARY OF PROVISIONS:
The bill amends section 1210 of the tax law to authorize Yates County to
extend an additional one percent sales tax ending November 30, 2025.
 
JUSTIFICATION:
The Yates County Legislature has passed a resolution requesting that the
New York State Legislature introduce and pass a bill to authorize the
county to extend their existing additional 1% sales and use tax. The
county has determined that continuation of the additional 1% increase is
the preferred method of raising revenue to help offset the impact of the
real property tax burden upon residents.
 
LEGISLATIVE HISTORY:
New bill
 
EFFECTIVE DATE:
This act shall take effect immediately
STATE OF NEW YORK
________________________________________________________________________
5332--A
2023-2024 Regular Sessions
IN ASSEMBLY
March 7, 2023
___________
Introduced by M. of A. PALMESANO -- read once and referred to the
Committee on Ways and Means -- committee discharged, bill amended,
ordered reprinted as amended and recommitted to said committee
AN ACT to amend the tax law, in relation to extending the authorization
of the county of Yates 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 30 of subparagraph (i) of the opening paragraph of
2 section 1210 of the tax law, as amended by section 1 of item AAA of
3 subpart C of part XXX of chapter 58 of the laws of 2020, is amended to
4 read as follows:
5 (30) the county of Yates is hereby further authorized and empowered to
6 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 September first, two thousand three, and ending November thir-
10 tieth, 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.
LBD07535-02-3