Bill Text: NY A05369 | 2023-2024 | General Assembly | Introduced

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Bill Title: Extends the period during which the city of White Plains is authorized to impose an additional sales and compensating use tax to 2025.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Passed) 2023-05-11 - signed chap.132 [A05369 Detail]

Download: New_York-2023-A05369-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          5369

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                      March 8, 2023
                                       ___________

        Introduced  by M. of A. PAULIN, BURDICK -- read once and referred to the
          Committee on Ways and Means

        AN ACT to amend the tax law, in relation to extending the period  during
          which  the  city of White Plains is authorized to impose an additional
          sales and compensating use tax

          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:

     1    Section  1.  Clause 3 of subparagraph (ii) of the opening paragraph of
     2  section 1210 of the tax law, as amended by chapter 109 of  the  laws  of
     3  2021, is amended to read as follows:
     4    (3)  the  city  of  White  Plains  is  hereby  further  authorized and
     5  empowered to adopt and  amend  local  laws,  ordinances  or  resolutions
     6  imposing  such  taxes  at  a  rate which is: (i) one-half of one percent
     7  additional to the three percent rate authorized above in this  paragraph
     8  for such city for the period beginning September first, nineteen hundred
     9  ninety-three and ending August thirty-first, two thousand [twenty-three]
    10  twenty-five;  and (ii) an additional one-quarter of one percent in addi-
    11  tion to the other rates authorized in this paragraph for such  city  for
    12  the  period  beginning March first, two thousand eight and ending August
    13  thirty-first, two thousand  [twenty-three]  twenty-five;  and  (iii)  an
    14  additional  one-quarter  of  one  percent in addition to the other rates
    15  authorized in this paragraph for such city for the period beginning June
    16  first, two thousand ten and ending  August  thirty-first,  two  thousand
    17  [twenty-three] twenty-five;
    18    § 2. Notwithstanding the provisions of subdivision (d) of section 1210
    19  of  the  tax law or any other provision of law, local law, rule or regu-
    20  lation to the contrary, a local law, ordinance or resolution enacted  or
    21  amended  pursuant  to  the authority of this act, imposing an additional
    22  rate of tax in the city of  White  Plains,  shall  become  effective  in
    23  accordance with the provisions of subdivision (d) of section 1210 of the
    24  tax  law, except that the certified copy of such local law, ordinance or

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD09990-02-3
        A. 5369                             2

     1  resolution which must be mailed by certified or registered mail  to  the
     2  commissioner  of  taxation  and  finance at the commissioner's office in
     3  Albany must be so mailed at least twenty-one days prior to the  date  on
     4  which such local law, ordinance or resolution is to take effect.
     5    § 3.  This act shall take effect immediately.