BILL NUMBER: S6420
SPONSOR: BORRELLO
TITLE OF BILL:
An act to amend the tax law, in relation to extending the expiration of
the provisions authorizing the county of Allegany to impose an addi-
tional one and one-half percent sales and compensating use taxes
PURPOSE OR GENERAL IDEA OF BILL:
To extend the expiration of provisions authorizing the county of Allega-
ny to impose an additional one and one-half percent sales and compensat-
ing use taxes.
SUMMARY OF PROVISIONS:
Section 1. Amends Section 1210 of the Tax Law by changing the expiration
date of this provision to November 30, 2027.
Section 2. Provides an immediate effective date.
JUSTIFICATION:
The extension of the additional one and one-half percent sales and
compensating use tax has been requested by a majority vote of the Alle-
gany County Legislature.
PRIOR LEGISLATIVE HISTORY:
Chapter 245 of 2023
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None
EFFECTIVE DATE:
The act shall take effect immediately.
Statutes affected:
S6420: 1210 tax law