STATE OF NEW YORK ________________________________________________________________________ 5119--A 2023-2024 Regular Sessions IN SENATE February 23, 2023 ___________ Introduced by Sen. HELMING -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee 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 by section 1 of item X of 3 subpart C of part XXX of chapter 58 of the laws of 2020, is amended to 4 read as follows: 5 (32) the county of Livingston is hereby further authorized and 6 empowered to adopt and amend local laws, ordinances or resolutions 7 imposing such taxes at a rate which is one percent additional to the 8 three percent rate authorized above in this paragraph for such county 9 for the period beginning June first, two thousand three, and ending 10 November thirtieth, two thousand [twenty-three] twenty-five; 11 § 2. Section 1262-p of the tax law, as amended by section 2 of item X 12 of subpart C of part XXX of chapter 58 of the laws of 2020, is amended 13 to read as follows: 14 § 1262-p. Disposition of net collections from the additional one 15 percent rate of sales and compensating use taxes in the county of 16 Livingston. Notwithstanding any contrary provision of law, if the coun- 17 ty of Livingston imposes the additional one percent rate of sales and 18 compensating use taxes authorized by section twelve hundred ten of this 19 article for all or any portion of the period beginning June first, two 20 thousand three and ending November thirtieth, two thousand [twenty- 21 three] twenty-five, the county shall use all net collections from such 22 additional one percent rate to pay the county's expenses for Medicaid. 23 The net collections from the additional one percent rate imposed pursu- EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD09721-02-3
S. 5119--A 2 1 ant to this section shall be deposited in a special fund to be created 2 by such county separate and apart from any other funds and accounts of 3 the county. Any and all remaining net collections from such additional 4 one percent tax, after the Medicaid expenses are paid, shall be deposit- 5 ed by the county of Livingston in the general fund of such county for 6 any county purpose. 7 § 3. This act shall take effect immediately.