Extends the authority of the county of Ulster to impose an additional 1 percent sales and compensating use tax by two years.
Summary
A06223 extends Ulster County’s existing authority to levy an additional 1 percent sales and compensating use tax for two more years, moving the expiration date from November 30, 2025 to November 30, 2027. The bill does not create a new tax; it continues a local option tax that Ulster County is already authorized to impose under state law.
The measure also updates the related statutory language governing how the revenue from that additional tax is treated. If Ulster County continues to collect the extra 1 percent during the extended period, those net collections remain part of the county’s existing revenue-sharing arrangement with the City of Kingston and must be allocated under that agreement. The bill takes effect immediately.
Impact
The bill amends section 1210 of the Tax Law and a 2002 chapter law specific to Ulster County, extending the county’s authority to impose the extra 1 percent sales and use tax through November 30, 2027. Its practical effect is to preserve a local revenue source for county government and to continue the statutory framework that directs a portion of those collections under Ulster County’s agreement with the City of Kingston. The affected parties are Ulster County taxpayers, county government, and the City of Kingston, which participates in the allocation of the tax proceeds.
Sentiment
The bill appears to have broad support overall, with favorable committee action and strong majorities in both chambers. The Assembly Ways and Means Committee reported it favorably by a 32-2 vote, the Assembly passed it 98-45, and the Senate passed it 50-8. Those votes suggest the extension was generally viewed as a routine local fiscal measure rather than a controversial statewide tax policy change.
Contention
The main point of contention is the continuation of a local sales tax, which can draw opposition from members concerned about the burden on consumers and the extension of temporary tax authority. The recorded floor votes show some dissent in both the Assembly and Senate, indicating that while the measure was broadly accepted, a minority of legislators likely objected to extending the tax or to local reliance on sales tax revenue. No committee transcript was provided, so there is no additional recorded debate on specific objections.
Extends the authority of the county of Orange to impose an additional rate of sales and compensating use taxes; provides for the use of the tax funds collected.