BILL NUMBER: S5606
SPONSOR: WALCZYK
 
TITLE OF BILL:
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
 
PURPOSE OR GENERAL IDEA OF BILL:
Extends Herkimer County's authority to impose additional sales and
compensating use taxes.
 
SUMMARY OF PROVISIONS:
Section 1 - Amends clause 19 of subparagraph (i) of the opening para-
graph of section 1210 of the tax law relating to authorizing the county
of Herkimer to adopt and amend local laws, ordinances or resolutions
imposing such taxes at a rate of one percent additional to the three
percent authorized, in relation to extending the effectiveness thereof
to two thousand twenty-seven.
Section 2 - Amends section 1210-E of the tax law relating to authorizing
the county of Herkimer to adopt and amend local laws, ordinances or
resolutions imposing additional sales and compensating use taxes within
county limits at a rate of one quarter of one percent, in relation to
extending the effectiveness thereof to two thousand twenty-seven.
Section 3 - Amends section 1262-s of the tax law relating to the dispo-
sition of net collections from section 1210E, using the net collections
to pay expenses for the construction of additional correctional facili-
ties with any and all remaining collections going into the county's
general fund, in relation to extending the effectiveness thereof to two
thousand twenty-seven.
Section 4 - Provides the effective date.
 
JUSTIFICATION:
The county of Herkimer has requested this legislation.
 
PRIOR LEGISLATIVE HISTORY:
New Bill
 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None to the State.
 
EFFECTIVE DATE:
This act shall take effect immediately.

Statutes affected:
S5606: 1210 tax law, 1210-E tax law, 1262-s tax law