Bill > S06386

This bill extends Oneida County's authority to impose additional sales and use taxes by modifying existing tax law. Specifically, the bill extends the county's ability to levy an extra one percent sales tax and an additional three-quarters or one-half percent tax beyond the standard three percent rate through November 30, 2027 (previously set to expire in 2025). The bill also outlines how the revenue from these additional tax rates will be distributed. When a city in Oneida County imposes a sales tax, the county must allocate half of the net collections from the additional one percent tax to that city. For cities not imposing their own sales tax, the county will distribute a proportional amount based on population. Additionally, the first $1.5 million of net collections from the additional tax rate (after the county receives $18.5 million in aggregate collections) will be allocated among the county's towns on a per capita basis, subject to approval by town and village resolutions. The changes are retroactive and will take effect immediately upon passage.

Budget and Finance, Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S6386