RESOLUTION NO. 151 of 2025 DATED: June 10, 2025 RECOMMENDATION:

BE IT ENACTED by the Legislature of the County of Montgomery, as follows: 

SECTION 1: Section 4-A of Resolution No. 311, enacted by the Board of Supervisors of the County of Montgomery on December 5, 1967, imposing sales and compensating use taxes, as amended by Resolution No. 189 of 2011 and other amendments, is amended to read as follows:

Section 4-A.  Imposition of additional rate of sales and compensating use taxes.

Pursuant to the authority of Section 1210 of the Tax Law, in addition to the sales and compensating use taxes imposed by Sections 2 and 4 of this resolution, there is hereby imposed and there shall be paid an additional one percent rate of such sales and compensating use taxes, for the period beginning June 1, 2003, and ending November 30, 2025.  Such additional taxes shall be identical to the taxes imposed by such Sections 2 and 4 and shall be administered and collected in the same manner as such taxes.  All of the provisions of this resolution relating to or applicable to the administration and collection of the taxes imposed by such Sections 2 and 4 shall apply to the additional taxes imposed by this section, including the applicable transitional provisions, limitations, special provisions, exemptions, exclusions, refunds and credits as are set forth in this resolution, with the same force and effect as if those provisions had been incorporated in full into this section and had expressly referred to the additional taxes imposed by this section.

SECTION 2. Paragraph (B) of subdivision (1) of Section 11 of Resolution No. 311, enacted by the Board of Supervisors of the County of Montgomery on December 5, 1967, imposing sales and compensating use taxes, as amended by Resolution No. 189 of 2011 and other amendments, is amended to read as follows:

With respect to the additional tax of one percent imposed for the period beginning June 1, 2003, and ending November 30, 2025, in respect to the use of property used by the purchaser in this County prior to June 1, 2003.

SECTION 3.  This enactment shall take effect December 1, 2025 - November 30, 2027.

SECTION 4.  Bills are currently pending before the Senate and Assembly with numbers S7013 and A7605 which Montgomery County supports and endorses. 

SECTION 5. The Montgomery County Clerk of the Legislature is authorized and directed to file a certified copy of this enactment with the New York State Secretary of State, the New York State Comptroller and the Montgomery County Clerk within five days of this enactment via certified mail.  The Montgomery County Clerk of the Legislature is further authorized and directed to certify that these mailings have been done and to mail this certification with the Clerk's raised seal via certified mail to the New York State Office of Taxation and Finance

MOTION TO AMEND by Legislator Pepe, seconded by Legislator Majewski, to modify Section 3 from:

SECTION 3. This enactment shall take effect December 1, 2025.

to:

SECTION 3. This enactment shall take effect December 1, 2025 - November 30, 2027.

passed with Aye(7). Legislators Wilson and Pawlik were absent.(6/10/2025)

RESOLUTION VOTE by Legislator Pepe, seconded by Legislator Majewski, passed with Aye(7). Legislators Wilson and Pawlik were absent. (6/10/2025)

I. Nature of Request:

II. Justification:

III. Legislative Impact:

IV. Financial Impact: