STATE OF NEW YORK ________________________________________________________________________ 5571 2025-2026 Regular Sessions IN SENATE February 25, 2025 ___________ Introduced by Sen. ORTT -- 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 Niagara to continue to impose an additional rate of sales and compen- sating use taxes The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Clause 29 of subparagraph (i) of the opening paragraph of 2 section 1210 of the tax law, as amended by chapter 248 of the laws of 3 2023, is amended to read as follows: 4 (29) the county of Niagara is hereby further authorized and empowered 5 to adopt and amend local laws, ordinances or resolutions imposing such 6 taxes at a rate which is one percent additional to the three percent 7 rate authorized above in this paragraph for such county for the period 8 beginning March first, two thousand three, and ending November thirti- 9 eth, two thousand [twenty-five] twenty-seven; 10 § 2. This act shall take effect immediately. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD09876-01-5