New York S 5731: Extends the county of Westchester's additional one percent rate of sales and compensating use tax

Bill Text

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S05731 Summary:

BILL NOS05731 

&nbsp

SAME ASSAME AS A06427

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SPONSORMAYER

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COSPNSR

&nbsp

MLTSPNSR

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Amd §1210, Tax L; amd §§4, 5, 7 & 16, Chap 272 of 1991

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Extends the county of Westchester's additional one percent rate of sales and compensating use tax until November 30th, 2027.

Go to top S05731 Actions:

BILL NOS05731 

&nbsp

02/28/2025REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

04/29/20251ST REPORT CAL.829

04/30/20252ND REPORT CAL.

05/01/2025ADVANCED TO THIRD READING 

05/27/2025SUBSTITUTED BY A6427

&nbspA06427 AMEND= Paulin

&nbsp03/04/2025referred to ways and means

&nbsp04/29/2025reported referred to rules

&nbsp04/30/2025reported 

&nbsp04/30/2025rules report cal.166

&nbsp04/30/2025ordered to third reading rules cal.166

&nbsp04/30/2025home rule request

&nbsp04/30/2025passed assembly

&nbsp04/30/2025delivered to senate

&nbsp04/30/2025REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

&nbsp05/27/2025SUBSTITUTED FOR S5731

&nbsp05/27/20253RD READING CAL.829

&nbsp05/27/2025PASSED SENATE

&nbsp05/27/2025RETURNED TO ASSEMBLY

&nbsp07/29/2025delivered to governor

&nbsp07/29/2025signed chap.191

Go to topS05731 Committee&nbspVotes:

Go to topS05731 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS05731 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 5731

 2025-2026 Regular Sessions

 IN SENATE

 February 28, 2025
 ___________

 Introduced by Sen. MAYER -- read twice and ordered printed, and when
 printed to be committed to the Committee on Investigations and Govern-
 ment Operations

 AN ACT to amend the tax law, in relation to revising the period of
 authorization for the county of Westchester's additional one percent
 rate of sales and compensating use tax; and to amend chapter 272 of
 the laws of 1991, amending the tax law relating to the method of
 disposition of sales and compensating use tax revenue in Westchester
 county and enacting the Westchester county spending limitation act, in
 relation to revising the period of authorization for the county of
 Westchester's additional one percent rate of 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 42 of subparagraph (i) of the opening paragraph of
 2 section 1210 of the tax law, as amended by chapter 272 of the laws of
 3 2023, is amended to read as follows:
 4 (42) the county of Westchester is hereby further authorized and
 5 empowered to adopt and amend local laws, ordinances or resolutions
 6 imposing such taxes at a rate that is one percent additional to the
 7 three percent rate authorized above in this paragraph for such county
 8 for the period beginning August first, two thousand nineteen and ending
 9 November thirtieth, two thousand [twenty-five] twenty-seven;
 10 § 2. Subdivision e of section 4 and sections 5, 7 and 16 of chapter
 11 272 of the laws of 1991, amending the tax law relating to the method of
 12 disposition of sales and compensating use tax revenue in Westchester
 13 county and enacting the Westchester county spending limitation act, as
 14 amended by chapter 272 of the laws of 2023, are amended to read as
 15 follows:
 16 e. "Spending limitation" means the maximum amount of county spending
 17 established in county fiscal years 1992, 1993, 1994, 1995, 1996, 1997,

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD10282-01-5

 S. 5731 2

 1 1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006, 2007, 2008, 2009,
 2 2010, 2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019, 2020, 2021,
 3 2022, 2023, 2024 [and], 2025, 2026 and 2027.
 4 § 5. Establishment of annual spending limitation. a. For county fiscal
 5 years 1992, 1993, 1994, 1995, 1996, 1997, 1998, 1999, 2000, 2001, 2002,
 6 2003, 2004, 2005, 2006, 2007, 2008, 2009, 2010, 2011, 2012, 2013, 2014,
 7 2015, 2016, 2017, 2018, 2019, 2020, 2021, 2022, 2023, 2024 [and], 2025,
 8 2026 and 2027 there shall be in effect an annual spending limitation.
 9 The spending limitation shall be derived from a fixed percentage
 10 reflecting the ratio of base year spending to county