Relates to the imposition of sales tax in the county of Orleans

2025 Regular Session Introduced by Rob Ortt

Imposes Orleans County sales tax; S5561 substituted by A6232, making that text the active vehicle. Residents/businesses would pay the tax; county collects/allocates revenue.

SUBSTITUTED BY A6232

S 5561 Summary — Relates to the imposition of sales tax in the county of Orleans

Overview

S 5561 is a New York State Senate bill introduced on February 25, 2025, titled “Relates to the imposition of sales tax in the county of Orleans.” The bill has been substituted by Assembly bill A6232, meaning the Senate version has been superseded in favor of the Assembly companion text. The primary sponsor is Senator Robert Ortt. Related legislation includes S 5183 (prior-session) and companion A6232.

Purpose and intent

The bill concerns the imposition of a sales tax within Orleans County.

The available information indicates the substantive provisions would be defined in the substituted/companion text (A6232). The specific tax rate, scope, exemptions, and designated uses of revenue are not provided in the summary materials available here.

Key provisions (as indicated by metadata)

The exact tax mechanics (rates, exemptions, base, collection, administration, and allocation of revenue) are not detailed in the provided materials.

The existence of a companion/ substituted version (A6232) implies that the Assembly has a text addressing the same policy goal, potentially with the same or similar provisions as would have existed in S 5561.

Affected parties and impacts

Residents and businesses in Orleans County would be subject to the sales tax if and when enacted and as defined by the enacted text.

Orleans County government and local authorities would administer, collect, and allocate the tax revenue per the statute.

State and local agencies involved in tax collection and revenue sharing would be affected by the new or adjusted tax framework.

Procedural history and timeline

2025-02-25: Referred to Investigations and Government Operations (committee action).

2025-04-29: 1st Report CAL.825 (committee reporting stage).

2025-04-30: 2nd Report CAL. (calendar/advancement stages).

2025-05-01: Advanced to Third Reading (legislative progression).

2025-05-27: Substituted by A6232 (the Senate bill is superseded by the Assembly version).

Related status: A6232 is the companion measure in the Assembly; S 5183 is noted from a prior session.

Status and next steps

The Senate bill S 5561 has been substituted by A6232, indicating the preferred or active vehicle is now the Assembly version. If A6232 advances and is enacted, the Orleans County sales tax framework would be implemented as defined in that substituted text.

For exact provisions, rate details, exemptions, and revenue uses, the text of A6232 (and any final enacted law) should be consulted.

Notes

This summary reflects the information available in the bill metadata and legislative actions. The absence of detailed provisions in the provided materials means the precise fiscal impact, exemptions, and operational rules are not included here. For full understanding, review the substituted bill text (A6232) and any final enacted language.