What's happening
This bill extends Albany County's authority to impose an additional 1% sales tax through November 30, 2019.
Why it matters
Extending the additional 1% sales tax gives Albany County continued flexibility in raising local revenue. , which could be important for addressing budget gaps or funding local services without resorting to property tax increases.
The bill mandates that Albany County must distribute the proceeds from the extra 1% tax in the same way as the existing 3% local sales tax. , ensuring that cities, towns, and villages receive a predictable share of the new revenue, which helps maintain local government budgets and services.
The measure includes a safeguard: if any city in Albany County enacts its own sales tax under section 1224 of the tax law, the county is not required to share the extra 1% revenue with that city during the period the city tax is in effect. , preventing overlapping tax claims and revenue disputes between county and city governments.
Albany, before your first meeting.
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Who cares
Headline styles
Extend Albany Sales Tax
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to investigations and government operations
- Returned to senate
- Died in assembly
- Referred to ways and means
- Delivered to assembly
- Passed senateVote 58–3
- Advanced to third reading
- 2nd report cal.
- 1st report cal.1233
- Referred to investigations and government operations
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Extend Albany Sales Tax
In Assembly Committee · Ways And Means · Sponsor Patricia Fahy
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
S. 5759 A. 7496
2017-2018 Regular Sessions
SENATE - ASSEMBLY
April 28, 2017
IN SENATE -- Introduced by Sen. BRESLIN -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations
IN ASSEMBLY -- Introduced by M. of A. FAHY, McDONALD, STECK -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to the imposition of sales and compensating use taxes by the county of Albany
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Clause 10 of subparagraph (i) of the opening paragraph of section 1210 of the tax law, as amended by chapter 302 of the laws of 2015, is amended to read as follows:
(10) the county of Albany is hereby further authorized and empowered to adopt and amend local laws, ordinances or resolutions imposing such taxes at a rate which is one percent additional to the three percent rate authorized above in this paragraph for such county for the period beginning September first, nineteen hundred ninety-two and ending November thirtieth, two thousand [seventeen] nineteen;
§ 2. Notwithstanding any inconsistent provision of law, if the county of Albany imposes the additional one percent rate of sales and compensating use taxes authorized by section one of this act for any portion of the period during which the county is so authorized to impose such additional one percent rate of such taxes, then such county of Albany shall allocate and distribute quarterly to the cities and the area in the county outside the cities the same proportion of net collections attributable to such additional one percent rate of such taxes as such county is allocating and distributing the net collections from the county's three percent rate of such taxes as of the date this act shall have become a law, and such portion of net collections attributable to such additional one percent rate of such taxes shall be allocated and
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11149-01-7
S. 5759 2 A. 7496
distributed to the towns and villages in such county in the same manner as the net collections attributable to such county's three percent rate of such taxes are allocated and distributed to such towns and villages as of the date this act shall have become a law. In the event that any city in the county of Albany exercises its prior right to impose tax pursuant to section 1224 of the tax law, then the county of Albany shall not be required to allocate and distribute net collections in accordance with the previous sentence for any period of time during which any such city tax is in effect.
§ 3. This act shall take effect immediately.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to amend the tax law, in relation to the imposition of sales and compensating use taxes by the county of Albany
Purpose or general idea of bill
Extends for two years the authorization of additional sales and use tax for the County of Albany.
Summary of specific provisions
Amends section 1210 of the tax law to allow the County of Albany to extend the duration of the additional one percent of sales and use tax through November 30, 2019.
Justification
Currently the County of Albany's sales tax is slated to sunset on November 30, 2017. In order for the County and area municipalities to create a fiscally responsible budget and to thwart substantial property tax increases, this extension is necessary.
Prior legislative history
2015: Chapter 302, 2013: Chapter 211, 2011: Chapter 223, 2009: Chapter 108, 2007: Chapter 398, 2005: Chapter 530
Fiscal implications
None to State
Effective date
Immediately
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.