New York 2025-2026 Regular Session

New York Assembly Bill A07334

Introduced
3/25/25  
Refer
3/25/25  
Report Pass
5/29/25  
Refer
5/29/25  

Caption

Extends the authority of Oneida county to impose additional rates of sales and compensating use taxes and to allocate and distribute a portion of net collections from such additional rates.

Summary

Bill A07334 amends the tax law to extend the authority of Oneida County to impose additional rates of sales and compensating use taxes. Specifically, it allows the county to impose an additional one percent tax on top of the existing three percent rate, as well as a potential three-quarters or one-half percent additional tax for specific periods. The bill also outlines how the net collections from these additional taxes will be allocated and distributed among the cities and towns within Oneida County, ensuring that cities imposing their own taxes receive a share of the county's additional tax revenue.

Impact

The bill impacts state tax laws by enabling Oneida County to increase its sales and compensating use tax rates, which could lead to increased revenue for the county. The allocation provisions ensure that cities within the county benefit from the additional tax collections, which could help address local funding needs. This change may also influence local tax policies and revenue-sharing agreements among municipalities in Oneida County.

Sentiment

The sentiment around Bill A07334 appears to be largely favorable, as indicated by the voting history showing overwhelming support in committee votes. The Assembly Ways and Means Committee and the Assembly Rules Committee both reported favorably on the bill, suggesting that there is a consensus on the need for the county to have this authority to enhance its revenue generation capabilities.

Contention

There may be some contention regarding the distribution of the additional tax revenue, particularly among towns and cities that may feel they are either receiving too little or too much based on their population ratios. However, specific points of contention were not detailed in the available committee discussions or voting records, indicating that the bill has not faced significant opposition during its progression.

Companion Bills

NY S06386

Same As Extends the authority of Oneida county to impose additional rates of sales and compensating use taxes and to allocate and distribute a portion of net collections from such additional rates.

Previously Filed As

NY S06386

Extends the authority of Oneida county to impose additional rates of sales and compensating use taxes and to allocate and distribute a portion of net collections from such additional rates.

NY S07403

Extends the authorization of the county of Oswego to impose an additional one percent of sales and compensating use taxes.

NY S07630

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.

NY S07420

Extends the authority of the county of Suffolk to impose an additional one percent of sales and compensating use tax.

NY A08072

Extends the authorization of the city of Oswego to impose an additional one percent of sales and compensating use taxes.

NY S07649

Extends the authorization of the city of Oswego to impose an additional one percent of sales and compensating use taxes.

NY A08155

Extends the authorization of the county of Tompkins to impose an additional one percent of sales and compensating use taxes until November 30, 2027.

NY S07804

Extends the authorization of the county of Tompkins to impose an additional one percent of sales and compensating use taxes until November 30, 2027.

NY S02199

Extends the authorization for Otsego county to impose additional rates of sales and compensating use taxes.

NY S01691

Extends the authorization for Otsego county to impose additional rates of sales and compensating use taxes.

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