STATE OF NEW YORK ________________________________________________________________________ 5606 2025-2026 Regular Sessions IN SENATE February 25, 2025 ___________ Introduced by Sen. WALCZYK -- 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 extending the period during which the county of Herkimer is authorized to impose additional 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 19 of subparagraph (i) of the opening paragraph of 2 section 1210 of the tax law, as amended by chapter 260 of the laws of 3 2023, is amended to read as follows: 4 (19) the county of Herkimer 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 September first, nineteen hundred ninety-four, and ending 9 November thirtieth, two thousand [twenty-five] twenty-seven; 10 § 2. Section 1210-E of the tax law, as amended by chapter 260 of the 11 laws of 2023, is amended to read as follows: 12 § 1210-E. Sales and compensating use taxes within Herkimer county. In 13 addition to the taxes imposed by section twelve hundred ten of this 14 subpart or any other provision of law, the county of Herkimer is hereby 15 authorized and empowered to adopt and amend local laws, ordinances or 16 resolutions imposing within the territorial limits of such county addi- 17 tional sales and compensating use taxes at the rate of one-quarter of 18 one percent for the period beginning December first, two thousand seven 19 and ending November thirtieth, two thousand [twenty-five] twenty-seven, 20 which taxes shall be identical to the taxes imposed by such county 21 pursuant to the authority of section twelve hundred ten of this subpart. 22 Except as hereinafter provided, all provisions of this article, includ- 23 ing the definition and exemption provisions and the provisions relating EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD10110-01-5
S. 5606 2 1 to the administration, collection and distribution by the commissioner, 2 shall apply for purposes of the taxes authorized by this section in the 3 same manner and with the same force and effect as if the language of 4 this article had been incorporated in full in this section and had 5 expressly referred to the taxes authorized by this section; provided, 6 however, that any provision relating to a maximum rate shall be calcu- 7 lated without reference to the rate of additional sales and compensating 8 use taxes herein authorized. For purposes of part IV of this article, 9 relating to the disposition of revenues resulting from taxes collected 10 and administered by the commissioner, the additional sales and compen- 11 sating use taxes authorized by this section imposed under the authority 12 of section twelve hundred ten of this subpart and all provisions relat- 13 ing to the deposit, administration and disposition of taxes, penalties 14 and interest relating to taxes imposed by a county under the authority 15 of section twelve hundred ten of this subpart shall, except as otherwise 16 provided in this section, apply to the additional sales and compensating 17 use taxes authorized by this section. 18 § 3. Section 1262-s of the tax law, as amended by chapter 260 of the 19 laws of 2023, is amended to read as follows: 20 § 1262-s. Disposition of net collections from the additional one-quar- 21 ter of one percent rate of sales and compensating use taxes in the coun- 22 ty of Herkimer. Notwithstanding any contrary provision of law, if the 23 county of Herkimer imposes the additional one-quarter of one percent 24 rate of sales and compensating use taxes authorized by section twelve 25 hundred ten-E of this article for all or any portion of the period 26 beginning December first, two thousand seven and ending November thirti- 27 eth, two thousand [twenty-five] twenty-seven, the county shall use all 28 net collections from such additional one-quarter of one percent rate to 29 pay the county's expenses for the construction of additional correction- 30 al facilities. The net collections from the additional rate imposed 31 pursuant to section twelve hundred ten-E of this article shall be depos- 32 ited in a special fund to be created by such county separate and apart 33 from any other funds and accounts of the county. Any and all remaining 34 net collections from such additional tax, after the expenses of such 35 construction are paid, shall be deposited by the county of Herkimer in 36 the general fund of such county for any county purpose. 37 § 4. This act shall take effect immediately.