BILL NUMBER: S855
SPONSOR: HELMING
 
TITLE OF BILL:
An act to amend the tax law, in relation to extending the authorization
for Ontario county to impose additional rates of sales and compensating
use taxes
 
PURPOSE:
Relates to extending the authorization for Ontario County to impose
additional rates of sales and compensating use taxes.
 
SUMMARY OF PROVISIONS:
Section 1. Clause 40 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 216 of the laws of
2023, is amended to extend authorization through November 30, 2027.
Section 2. Provides for an immediate effective date.
 
JUSTIFICATION:
The Ontario County Board of Supervisors has requested legislation to be
introduced in the State Legislature to grant Ontario County the ability
to extend the additional one-eighth and three-eighths of one percent
sales and compensating use tax through November 30, 2027.
 
LEGISLATIVE HISTORY:
New bill.
 
FISCAL IMPLICATIONS:
None to the State.
 
EFFECTIVE DATE:
This act shall take effect immediately.

Statutes affected:
S855: 1210 tax law