STATE OF NEW YORK ________________________________________________________________________ 6029 2023-2024 Regular Sessions IN SENATE March 27, 2023 ___________ Introduced by Sen. WEBER -- 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 Rockland 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 23 of subparagraph (i) of the opening paragraph of 2 section 1210 of the tax law, as amended by section 1 of item MM of 3 subpart C of part XXX of chapter 58 of the laws of 2020, is amended to 4 read as follows: 5 (23) the county of Rockland 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: (i) five-eighths of one percent additional to 8 the three percent rate authorized above in this paragraph for such coun- 9 ty for the period beginning March first, two thousand two, and ending 10 November thirtieth, two thousand [twenty-three] twenty-five; and also 11 (ii) at a rate which is three-eighths of one percent additional to the 12 three percent rate authorized above in this paragraph, and which is also 13 additional to the five-eighths of one percent rate also authorized above 14 in this clause for such county, for the period beginning March first, 15 two thousand seven and ending November thirtieth, two thousand [twenty- 16 three] twenty-five; 17 § 2. Section 1262-l of the tax law, as amended by section 2 of item MM 18 of subpart C of part XXX of chapter 58 of the laws of 2020, is amended 19 to read as follows: 20 § 1262-1. Allocation and distribution of net collections from the 21 additional rate of sales and compensating use tax in Rockland county. 1. 22 Notwithstanding any provision of law to the contrary, if the county of 23 Rockland imposes the additional five-eighths of one percent rate of tax EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD10000-01-3
S. 6029 2 1 authorized by section twelve hundred ten of this article during the 2 period beginning March first, two thousand two, and ending November 3 thirtieth, two thousand [twenty-three] twenty-five, such county shall 4 allocate and distribute twenty percent of the net collections from such 5 additional rate to the towns and villages in the county in accordance 6 with subdivision (c) of section twelve hundred sixty-two of this part on 7 the basis of the ratio which the population of each such town or village 8 bears to such county's total population; and 9 2. Notwithstanding any provision of law to the contrary, if the county 10 of Rockland imposes the additional three-eighths of one percent rate of 11 tax authorized by section twelve hundred ten of this article during the 12 period beginning March first, two thousand seven, and ending November 13 thirtieth, two thousand [twenty-three] twenty-five, such county shall 14 allocate and distribute sixteen and two-thirds percent of the net 15 collections from such additional rate to the general funds of towns and 16 villages within the county of Rockland with existing town and village 17 police departments from March first, two thousand seven through December 18 thirty-first, two thousand seven and thirty-three and one-third percent 19 of the net collections from such additional rate from January first, two 20 thousand eight through November thirtieth, two thousand [twenty-three] 21 twenty-five. The monies allocated and distributed pursuant to this 22 subdivision shall be allocated and distributed to towns and villages 23 with police departments on the basis of the number of full-time equiv- 24 alent police officers employed by each police department and shall not 25 be used for salaries heretofore or hereafter negotiated. 26 § 3. This act shall take effect immediately.