BILL NUMBER: S10027
SPONSOR: WALCZYK
 
TITLE OF BILL:
An act to amend the tax law, in relation to the deposit of additional
sales and compensating use taxes by the county of Herkimer
 
PURPOSE:
The purpose of this bill authorizes Herkimer County to deposit a portion
of sales tax revenue from a special fund established to the general fund
of the county.
 
SUMMARY OF PROVISIONS:
Section 1 1262-s of the tax law, as amended by chapter 220 of the laws
of 2025, is amended to read as follows: § 1262-s. Disposition of net
collections from the additional one-quarter of one percent rate of sales
and compensating use taxes in the county of Herkimer. Notwithstanding
any contrary provision of law, if the county of Herkimer imposes the
additional one-quarter of one percent rate of sales and compensating use
taxes authorized by section twelve hundred ten-E of this article for all
or any portion of the period beginning December first, two thousand
seven and ending November thirtieth, two thousand twenty-seven, the
county shall use all net collections from such additional one-quarter of
one percent rate to pay the county's expenses for the construction of
additional correctional facilities. The net collections from the addi-
tional rate imposed pursuant to section twelve hundred ten-E of this
article  
SHALL BE DEPOSITED IN A SPECIAL FUND TO BE CREATED BY SUCH
COUNTY SEPARATE AND APART FROM ANY OTHER FUNDS AND ACCOUNTS OF THE COUN-
TY. ANY AND ALL REMAINING NET COLLECTIONS FROM SUCH ADDITIONAL TAX,
AFTER THE EXPENSES OF SUCH CONSTRUCTION ARE PAID, SHALL BE DEPOSITED BY
THE COUNTY OF HERKIMER IN THE GENERAL FUND OF SUCH COUNTY FOR ANY COUNTY
PURPOSE.
SECTION 2 PROVIDES AN EFFECTIVE DATE.
 
JUSTIFICATION:
HERKIMER COUNTY HAS REQUESTED LEGISLATION TO AUTHORIZE REALLOCATING A
PORTION OF SALES AND COMPENSATING USE TAX REVENUE TO THE COUNTY'S GENER-
AL FUND.
 
LEGISLATIVE HISTORY:
NEW BILL.
 
FISCAL IMPLICATIONS:
NONE TO THE STATE.
 
EFFECTIVE DATE:
IMMEDIATELY.

Statutes affected:
S10027: 1262-s tax law