BILL NUMBER: S6267
SPONSOR: OBERACKER
 
TITLE OF BILL:
An act to amend the tax law, in relation to extending the authorization
of the county of Delaware to impose an additional one percent of sales
and compensating use taxes
 
PURPOSE:
To authorize the Delaware County Board of Supervisors to impose an addi-
tional one percent sales tax for a two-year period
 
SUMMARY OF PROVISIONS:
Section one amends section 1210 of the tax law to extend the authori-
zation for Delaware County to impose an additional one percent (1%)
sales tax until November 30, 2027.
Section two provides the effective date.
 
EXISTING LAW:
The law expires on November 30, 2025.
 
JUSTIFICATION:
The Delaware County Board of Supervisors has approved a resolution
(No.50) requesting that the New York State Legislature introduce and
enact a bill to authorize the county to impose an additional one percent
sales and use tax for the period through November 30, 2027.
 
LEGISLATIVE HISTORY:
S.5535-A/A.6307-A of 2023
S.7942/A.10045 of 2020
 
EFFECTIVE DATE:
Immediately

Statutes affected:
S6267: 1210 tax law