BILL NUMBER: S3498
SPONSOR: O'MARA
 
TITLE OF BILL:
An act to amend the tax law, in relation to extending the authorization
of the county of Tioga to impose an additional one percent of sales and
compensating use taxes
 
PURPOSE:
To extend statutory authorization to Tioga County to extend an addi-
tional one percent sales and compensating use tax.
 
SUMMARY OF PROVISIONS:
The bill amends section 1210 of the tax law to authorize Tioga County to
extend an additional one percent sales tax ending November 30, 2027.
 
JUSTIFICATION:
The Tioga County Legislature has passed a resolution requesting that the
New York State Legislature introduce and pass a bill to authorize the
county to extend their existing additional 1% sales and use tax. The
county has determined that continuation of the additional 1% increase is
the preferred method of raising revenue to help offset the impact of the
real property tax burden upon residents.
 
LEGISLATIVE HISTORY:
New bill
 
EFFECTIVE DATE:
This act shall take effect immediately

Statutes affected:
S3498: 1210 tax law