BILL NUMBER: S6207
SPONSOR: WALCZYK
 
TITLE OF BILL:
An act to amend the tax law, in relation to authorizing the county of
Jefferson to impose additional sales tax
 
PURPOSE OR GENERAL IDEA OF BILL:
Extends Jefferson County's authority to impose additional sales and
compensating use taxes.
 
SUMMARY OF PROVISIONS:
Section 1 - Amends clause 37 of subparagraph (i) of the opening para-
graph of section 1210 of the tax law, as amended by chapter 258 of the
laws of 2023, to allow Jefferson County to impose an additional one
percent sales tax.
Section 2 - Provides the effective date.
 
JUSTIFICATION:
The county of Jefferson 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:
S6207: 1210 tax law