BILL NUMBER: S5492
SPONSOR: ROLISON
 
TITLE OF BILL:
An act to amend the tax law, in relation to sales and compensating use
tax in Dutchess county
 
PURPOSE OR GENERAL IDEA OF BILL:
This bill seeks to extend Dutchess County's authority to impose an addi-
tional three-quarters of one percent sales and compensating use tax for
an additional two years, through November 30, 2027.
 
SUMMARY OF PROVISIONS:
Section 1: Amends Clause 29 of subparagraph (i) of the opening paragraph
of section 1210 of the tax law to extend Dutchess County's ability to
impose a three-quarters of one percent additional sales tax until Novem-
ber 30, 2027.
Section 2: Establishes the effective date.
 
JUSTIFICATION:
The Dutchess County Legislature has requested legislation to extend an
additional three-quarters of one percent sales tax in order to address
the county's financial needs. This legislation will allow Dutchess
County to continue to fund and invest in services such as rod mainte-
nance, public health, and law enforcement for the well-being of the
county's residents and visitors.
 
PRIOR LEGISLATIVE HISTORY:
This provision was previously extended by Chapter 257 of the Laws of
2023. The current authorization is set to expire on November 30, 2025.
 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None to the state.
 
EFFECTIVE DATE:
This act shall take effect immediately.

Statutes affected:
S5492: 1210 tax law