STATE OF NEW YORK ________________________________________________________________________ 4533 2025-2026 Regular Sessions IN ASSEMBLY February 4, 2025 ___________ Introduced by M. of A. PAULIN -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to extending the period during which the city of White Plains is authorized to impose an additional sales and compensating use tax The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Clause 3 of subparagraph (ii) of the opening paragraph of 2 section 1210 of the tax law, as amended by chapter 132 of the laws of 3 2023, is amended to read as follows: 4 (3) the city of White Plains 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: (i) one-half of one percent 7 additional to the three percent rate authorized above in this paragraph 8 for such city for the period beginning September first, nineteen hundred 9 ninety-three and ending August thirty-first, two thousand [twenty-five] 10 twenty-seven; and (ii) an additional one-quarter of one percent in addi- 11 tion to the other rates authorized in this paragraph for such city for 12 the period beginning March first, two thousand eight and ending August 13 thirty-first, two thousand [twenty-five] twenty-seven; and (iii) an 14 additional one-quarter of one percent in addition to the other rates 15 authorized in this paragraph for such city for the period beginning June 16 first, two thousand ten and ending August thirty-first, two thousand 17 [twenty-five] twenty-seven; 18 § 2. Notwithstanding the provisions of subdivision (d) of section 1210 19 of the tax law or any other provision of law, local law, rule or regu- 20 lation to the contrary, a local law, ordinance or resolution enacted or 21 amended pursuant to the authority of this act, imposing an additional 22 rate of tax in the city of White Plains, shall become effective in 23 accordance with the provisions of subdivision (d) of section 1210 of the 24 tax law, except that the certified copy of such local law, ordinance or EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD08150-01-5
A. 4533 2 1 resolution which must be mailed by certified or registered mail to the 2 commissioner of taxation and finance at the commissioner's office in 3 Albany must be so mailed at least twenty-one days prior to the date on 4 which such local law, ordinance or resolution is to take effect. 5 § 3. This act shall take effect immediately.