New York 2025-2026 Regular Session

New York Senate Bill S10188

Introduced
5/5/26  
Refer
5/5/26  
Engrossed
5/28/26  

Caption

Repeals certain provisions of law relating to the use of tax funds collected by the county of Orange, which permits Orange county to distribute all of its sales and compensating use taxes to the municipalities thereof.

Impact

The repeal of this provision will impact the financial structure of Orange County's municipalities, which previously could receive allocations from the additional tax rate. By removing this authority, the bill shifts fiscal responsibility back to the local level, potentially affecting how local governments fund their services and projects. The change might lead to budgetary constraints for municipalities that relied on those additional funds for development or operational costs.

Summary

Bill S10188, introduced by Senator Skoufis, is designed to repeal a previous provision that allowed Orange County to impose an additional rate of sales and compensating use taxes. The bill specifically targets section 2 of chapter 316 of the laws enacted in 2025, which provided for the use of tax funds collected from this additional tax. The repeal is aimed at simplifying the tax structure and returning authority to local municipalities regarding the distribution of sales tax revenues.

Contention

While the bill seems to streamline tax regulations, it is not without contention. Proponents argue that the repeal will simplify tax administration and prevent an overly burdensome tax on residents. Conversely, opponents may raise concerns about funding gaps that municipalities may face without this additional income, questioning how local services would be sustained or improved without these resources. As municipalities navigate these financial changes, the implementation of this bill could trigger discussions on the adequacy of funding for essential local services.

Companion Bills

NY A11249

Same As Repeals certain provisions of law relating to the use of tax funds collected by the county of Orange, which permits Orange county to distribute all of its sales and compensating use taxes to the municipalities thereof.

Previously Filed As

NY A11249

Repeals certain provisions of law relating to the use of tax funds collected by the county of Orange, which permits Orange county to distribute all of its sales and compensating use taxes to the municipalities thereof.

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 S10027

Authorizes the deposit of additional sales and compensating use taxes by the county of Herkimer into the general fund of the county.

NY A10693

Authorizes the deposit of additional sales and compensating use taxes by the county of Herkimer into the general fund of the county.

NY S09911

Relates to the imposition of sales and compensating use taxes with respect to certain aircraft; repeals provisions relating to the exemption from sales and compensating use taxes of general aviation aircraft, and machinery or equipment to be installed on such aircraft.

NY S10026

Authorizes the county of Herkimer to impose hotel and motel taxes; provides for the repeal of such provision upon the expiration thereof.

NY A10691

Authorizes the county of Herkimer to impose hotel and motel taxes; provides for the repeal of such provision upon the expiration thereof.

NY S06047

Permits the town of Monroe to impose a hotel and motel tax; provides for the repeal of such provisions upon the expiration thereof.

NY S07403

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

NY A11115

Permits the town of Monroe to impose a hotel and motel tax; provides for the repeal of such provisions upon the expiration thereof.

Similar Bills

No similar bills found.