sale in this state any toy, food, or other item which is fabricated, constructed or packaged to simulate hypodermic instruments. This article shall not apply to items contained in toy medical kits, any goods being transported through this state solely for the purpose of interstate commerce or to any goods used solely for: 1. lawful medical or educational purposes; or 2. use in a theatrical production, including a motion picture, television or stage production. § 882. Violations and penalties. 1. The provisions of this article may be enforced by the director of a municipal consumer affairs office, or by the town attorney, city corporation counsel or other lawful designee of a municipality or local government, and all monies collected thereunder shall be retained by such municipality or local government. 2. Whenever a court has determined that a violation of this article has occurred, the court may impose a civil penalty of not more than one hundred dollars for each violation, but in no event shall the total penalty exceed one thousand dollars. For a second or subsequent violation in any twelve month period a penalty of not more than two hundred dollars shall be imposed for each violation, but in no event shall the total penalty exceed one thousand dollars for each day. a. Each item manufactured, imported, sold or offered for sale in violation of this article shall constitute a violation. b. Each day a violation of this article is continued shall constitute a separate violation. § 2. This act shall take effect on the first day of January next succeeding the date on which it shall have become a law. CHAPTER 530 AN ACT to amend the town law, in relation to voters registration in improvement districts Became a law July 24, 1992, with the approval of the Governor. The People of the State of New York, represented in Senate and Assembly, do enact as follows: Section 1. The section heading, subdivision 1 and paragraph (b) of subdivision 2 of section 213-a of the town law, as added by chapter 400 of the laws of 1985, paragraph (b) of subdivision 2 as amended by chapter 244 of the laws of 1991, are amended to read as follows: [Additional registration] Registration for voters and preparation of the voter register. 1. The board of commissioners of any improvement district in which commissioners are elected may provide by resolution that a proposition be submitted at any annual improvement district election providing that additional personal registration of voters not registered with the board of elections shall be permitted for all elections in such improvement district. (b) [The] In improvement districts in which there is additional personal registration, the board of commissioners shall publish a resolution at least twenty-seven days prior to election day, which shall designate the dates prior to registration day on which the inspectors of election shall meet to commence the preparation of the register; the place in each district where such meetings, registration, if any, and election shall be held; the hours for such meetings, registration, if EXPLANATION-Matter in italics is new; matter in brackets [ ] is old law any, and election; but in no event shall the hours for registration be less than the hours from six o'clock in the evening until nine o'clock in the evening. Such resolution shall be adopted at least thirty days prior to election day. § 2. This act shall take effect immediately. CHAPTER 531 AN ACT to amend the tax law, in relation to authorizing the county of Became a law July 24, 1992, with the approval of the Governor. The People of the State of New York, represented in Senate and Assembly, do enact as follows: Section 1. The opening paragraph of section 1210 of the tax law, as amended by chapter 2 of the laws of 1992, is amended to read as follows: Notwithstanding any other provision of law to the contrary, but subject to the limitations and exemptions in part II of this article, any city in this state or county in this state, except a county wholly within a city, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws, ordinances or resolutions imposing in any such city or county the following taxes, at the rate of one-half, one, one and one-half, two, two and one-half or three percent, provided, however, that for the period beginning June first, nineteen hundred seventy-four and ending June thirtieth, nineteen hundred seventy-five, any such city having a population of one million or more is hereby authorized and empowered to adopt and amend local laws imposing such taxes in any such city, at the rate of four percent and, provided further, however, that the county of Nassau is hereby further authorized and empowered to adopt and amend local laws imposing such taxes: (i) at a rate which is one percent additional to the three percent rate authorized above in this paragraph for such county for the period beginning June first, nineteen hundred eighty-three and ending December thirty-first, nineteen hundred eighty-five; and (ii) at a rate which is three-quarters percent additional to the three percent rate authorized above in this paragraph for such county for the period beginning January first, nineteen hundred eighty-six and ending December thirty-first, nineteen hundred ninety-three subject to the limitation set forth in section twelve hundred sixty-two-e of this chapter, and provided further, however, that the county of Nassau is hereby further authorized and empowered to adopt and amend local laws or resolutions imposing such taxes at a rate which is one-half percent additional to the three percent rate authorized above in this paragraph and which is additional to the three-quarters percent rate also authorized above this paragraph for such county for the period beginning September first, nineteen hundred ninety-one and ending December thirty-first, nineteen hundred ninety-three, and provided further, however, that the county of Erie is hereby further authorized and empowered to adopt and amend local laws or resolutions imposing such taxes at a rate which is one percent additional to the three percent rate authorized above in this paragraph for such county for: (i) the period beginning March first, nineteen hundred eighty-five and ending December thirty-first, nineteen hundred eighty-seven; and (ii) the period beginning January tenth, nineteen hundred eighty-eight and ending February twenty-eighth, nineteen hundred ninety-three and provided further, however, that the county of Cattaraugus is hereby further authorized and empowered to adopt and amend local Iaws or resolutions imposing such taxes at a rate which is one percent additional to the three percent rate authorized above in this paragraph for such county for the period beginning March first, nineteen hundred eighty-six and ending February twenty-eighth, nineteen hundred ninetyfour, and provided further, however, that the county of Allegany is hereby further authorized and empowered to adopt and amend local laws or resolutions imposing such taxes at a rate which is one percent addi in tional to the three percent rate authorized above in this paragraph for such county for the period beginning December first, nineteen hundred eighty-six and ending November thirtieth, nineteen hundred ninety-two, and provided further, however, that the county of Cayuga is hereby further authorized and empowered to adopt and amend local laws or resolutions imposing such taxes at a rate which is one percent additional to the three percent rate authorized above in this paragraph for such county for the period beginning September first, nineteen hundred ninety-two and ending August thirty-first, nineteen hundred ninety-five, and provided further, however, that the county of Suffolk is hereby further authorized and empowered to adopt and amend local laws or resolutions imposing such taxes at a rate which is one-half percent additional to the three percent rate authorized above in this paragraph for such county for the period beginning September first, nineteen hundred ninety-one and ending December thirty-first, nineteen hundred ninetythree, and provided further, however, that the city of Yonkers is hereby further authorized and empowered to adopt and amend local laws imposing such taxes at a rate which is one percent additional to the three percent rate authorized above in this paragraph for such city (The maximum rate referred to in section twelve hundred twenty-four shall be calculated without reference to such one percent additional rate authorized for Yonkers and the counties of Erie, Cattaraugus [and], Allegany and Cayuga.), and provided further, however, that the city of Mount Vernon is hereby further authorized and empowered to adopt and amend local laws imposing such taxes at a rate which is one percent additional to the three percent rate authorized above in this paragraph for such city (The maximum rate referred to in section twelve hundred twenty-four shall be calculated without reference to such one percent additional rate authorized for Mount Vernon.), and provided further, however, that the city of Rome is hereby further authorized and empowered to adopt and amend local laws, ordinances or resolutions imposing such taxes at a rate which is one-quarter percent additional to the three percent rate authorized above in this paragraph for such city for the period beginning September first, nineteen hundred ninety and ending August thirtyfirst, two thousand (The maximum rate referred to in section twelve hundred twenty-four shall be calculated without reference to such onequarter of one percent additional rate authorized for Rome. ), provided further, however, that if the county of Dutchess, the county of Orange or the county of Rockland withdraws from the metropolitan commuter transportation district pursuant to section twelve hundred seventy-nine-b of the public authorities law, such county is hereby authorized and empowered, in the alternative, to adopt and amend local laws, ordinances or resolutions imposing such taxes at the rate of onehalf, three-quarters, one, one and one-quarter, one and one-half, one and three-quarters, two, two and one-quarter, two and one-half, two and three-quarters, three or three and one-quarter percent if the revenues from a one-quarter percent rate of such tax are required by such local laws, ordinances or resolutions to be set aside for mass transportation purposes, such taxes to be administered, collected and distributed by the commissioner of taxation and finance as provided in subpart B of part III and in part IV of this article: and as amended by chapter 769 of the § 2. Section 1223 of the tax law laws of 1990, is amended to read as follows: § 1223. Limitations on rates. No transaction taxable under sections twelve hundred two through twelve hundred four shall be taxed pursuant to this article by any county or by any city located therein, or by both, at an aggregate rate in excess of the highest rate set forth in the applicable subdivision of section twelve hundred one of this act or, in the case of any taxes imposed pursuant to the authority of section twelve hundred ten or twelve hundred eleven (other than taxes imposed by a city having a population of one million or more for the limited period provided in section twelve hundred ten or pursuant to subdivision (h) of section twelve hundred ten or by the [counties] county of Nassau, Erie, Cattaraugus [or], Allegany or Cayuga as provided in section twelve hundred ten) at a rate in excess of three percent, except that, in the city of Yonkers and in the city of Mount Vernon, the rate may not be in excess of four percent and in the city of Rome, the rate may not be in excess of three and one-quarter percent and except that in the city of Poughkeepsie in the county of Dutchess, if such county withdraws from EXPLANATION-Matter in italics is new; matter in brackets [ ] is old law the metropolitan commuter transportation district pursuant to section twelve hundred seventy-nine-b of the public authorities law and if the revenues from a one-quarter percent rate of such tax imposed by such county, pursuant to the authority of section twelve hundred ten of this article, are required by local laws, ordinances or resolutions to be set aside for mass transportation purposes, the rate may not be in excess of three and one-quarter percent. If a transaction is taxed by both a county and a city, the rate of tax on such transaction imposed by the county or city, not having prior right thereto pursuant to section twelve hundred twenty-four, shall be deemed to be reduced (or the entire tax eliminated, if necessary) to the extent necessary to comply with the foregoing requirement. A tax imposed by a county upon any transaction, to the extent that it would require a reduction in any tax rate imposed thereon by a city, shall not become effective in respect to any transaction taxed by such city (or in respect of other similar transactions outside of the city which, if occurring in such city, would be subject to such city tax) before the commencement of the city's next succeeding fiscal year and then only if the county shall have given notice to such city of its imposition of a tax on such transaction at least six months prior to the commencement of such fiscal year, provided however that the local legislative body of such city may waive the requirement of such notice and the postponement of the effective date of such tax. A city tax upon any transaction, to the extent that it would require a reduction in any tax rate imposed by a county thereon, shall not become effective in respect of any transaction taxed by such county before the commencement of the county's next succeeding fiscal year and then only if the city shall have given notice to such county of its imposition of a tax on such transaction at least six months prior to the commencement of such fiscal year, provided, however, that the local legislative body of such county may waive the requirement of such notice and postponement of the effective date of such tax. However, whether or not the six months' notice requirement provided in this section has been waived, a tax imposed pursuant to the authority of section twelve hundred ten or twelve hundred eleven shall still be subject to the requirements provided for in the first three sentences of subdivision (d) of such sections and in subdivision (e) of such sections. § 3. Subdivision (j) of section 1224 of the tax law, as relettered by chapter 769 of the laws of 1990, is relettered subdivision (k) and a new subdivision (j) is added to read as follows: (j) The county of Cayuga shall have the sole right to impose the additional one percent rate of tax which such county is authorized to impose pursuant to the authority of section twelve hundred ten, such additional rate of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to this article or any other law and such additional rate of tax shall not be subject to preemption. The maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the county of Cayuga is authorized and empowered to adopt pursuant to section twelve hundred ten. § 4. Notwithstanding the provisions of subdivision (d) of section 1210 of the tax law or any other provision of law, local law, rule or regulation to the contrary, any local law, ordinance or resolution enacted or amended pursuant to the tax law as amended by this act imposing any additional tax in the county of Cayuga shall become effective in accordance with the provisions of law, except that the certified copy of such local law, ordinance or resolution which must be mailed by registered mail to the commissioner of taxation and finance at his office in Albany shall be So mailed at least thirty days prior to the date such local law, ordinance or resolution is to become effective. § 5. Notwithstanding the provisions of subdivision (c) of section 1262 of the tax law, the additional one percent sales and compensating use taxes which may be levied by the county of Cayuga during the period commencing September 1, 1992 and ending August 31, 1995 pursuant to the authority of section 1210 of the tax law, shall be distributed to the county of Cayuga solely for county purposes and shall not be subject to any revenue distribution agreement established pursuant to subdivision (c) of section 1262 of the tax law. § 6. This act shall take effect immediately. CHAPTER 532 AN ACT to authorize the conveyance of a permanent easement and right-ofway over certain real property owned by the state of New York, to the New York State Electric and Gas Corporation, in exchange for the conveyance of a permanent easement for a public fisherman's parking plus the payment of additional compensation by the New York State Electric and Gas Corporation to the state of New York Became a law July 24, 1992, with the approval of the Governor. area The People of the State of New York, represented in Senate and Assembly, do enact as follows: in Section 1. Notwithstanding the provisions of any other law to the contrary, the commissioner of the department of environmental conservation (hereinafter referred to as commissioner), with the prior written approval of the commissioner of general services, is hereby authorized, consideration of the conveyance to the state of New York of the permanent easement described in section three of this act plus the payment of additional compensation by the New York State Electric and Gas Corporation, to enter into a contract for and on behalf of and in the name of the state of New York, for the conveyance to the New York State Electric and Gas Corporation of a permanent easement and right-of-way over a parcel of land owned by the state of New York in the town of Cohocton, county of Steuben, more fully described in section two of this act. § 2. The easement and right-of-way authorized to be conveyed pursuant to section one of this act is described as follows: A permanent easement and right-of-way over the following described parcel of land for the right, privilege, and authority to construct, reconstruct, relocate, extend, operate, inspect, maintain, repair, replace, and at its pleasure, remove any poles, towers or lines of poles, lines of towers, supporting structures, cables, crossarms, overhead and underground wires, guys, braces, communication facilities, and other fixtures and appurtenances which the New York State Electric and Gas Corporation shall require now and from time to time for the transmission and/or distribution of electric current, and/or for communication purposes for public or private use, in, on, upon, over, under and across the following described parcel of land and/or the highways abutting or running through said land, together with free and unobstructed ingress and egress over this easement and right-of-way for all of the above purposes and the right now and from time to time to trim, cut, and/or remove by manual or mechanical means, trees, brush, and other obstructions within said easement and right-of-way that, in the opinion of the New York State Electric and Gas Corporation, may interfere with the construction, operation and maintenance of its line or lines. Said easement shall be exercised on, in, upon, over, under and across ALL THAT TRACT OR PARCEL OF LAND, situated in Lots 13 through 19, Township 6, 5th Range of Townships in the Phelps and Gorham Purchase, town of Cohocton, county of Steuben and state of New York and shall be sixty-six (66) feet in width, being thirty-three (33) feet either side of the following described centerline: BEGINNING at a point at the junction of the division line between the Town of Wayland and the Town of Cohocton, which line has a bearing of N 02° 30' 00" W, and the centerline of the former Erie Railroad Company Right-of-Way; thence along the centerline of the right-of-way S 70° 00' 00' E a distance of 4,252.2 feet to a point, thence on a curve to the left, having a radius of 7,813. 11 feet and a central angle of 28° 38′ 00", a distance of 3,904.5 feet to a point on the centerline; thence N 81° 15′ 00′′ E a distance of 4,365.8 feet to a point; thence on a curve to the right having a radius of 5,729.65 feet and a central angle of 20° 36′ 00′′, a distance of 623.5± feet to a point on the centerline with its EXPLANATION-Matter in italics is new; matter in brackets [ ] is old law |