S T A T E   O F   N E W   Y O R K
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                                  10786

                          I N  A S S E M B L Y

                             April 21, 2010
                               ___________

Introduced  by  M.  of  A. SCHIMMINGER, HOYT, SCHROEDER -- read once and
  referred to the Committee on Ways and Means

AN ACT to amend the tax law, in relation to the imposition of sales  and
  compensating use taxes by the county of Erie

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Clause 4 of subparagraph (i) of the  opening  paragraph  of
section  1210  of  the  tax law, as amended by chapter 13 of the laws of
2008, is amended to read as follows:
  (4) the county of Erie is hereby further authorized and  empowered  to
adopt  and  amend  local  laws,  ordinances 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 January tenth, nineteen hundred eighty-eight and ending Novem-
ber thirtieth, two thousand [ten] ELEVEN;
  S 2. Section 1262-q of the tax law, as amended by chapter  13  of  the
laws of 2008, is amended to read as follows:
  S  1262-q.  [Disposition]  ERIE  COUNTY-DISPOSITION of net collections
from the [additional] one percent rate of  sales  and  compensating  use
taxes  in [the county of Erie] EXCESS OF THREE PERCENT.  Notwithstanding
any provision of law to the contrary, if the county of Erie imposes  the
additional  one percent rate of sales and compensating use taxes author-
ized by section twelve hundred ten of this  article  during  the  period
beginning January first, two thousand seven [and ending November thirti-
eth,  two  thousand  ten], OR THEREAFTER, the county shall allocate EACH
CALENDAR YEAR the first twelve million five hundred thousand dollars  of
the  net  collections  from  such  [additional]  ONE PERCENT rate to the
cities of such county and the area in such county outside its cities  to
be  applied  or distributed in the same manner and proportion as the net
collections for such cities and area are applied  or  distributed  under
the revenue distribution agreement entered into pursuant to the authori-
ty  of  subdivision (c) of section twelve hundred sixty-two of this part
in effect on January  first,  two  thousand  six,  and  subject  to  all
provisions  of  such  agreement  governing  the net collections for such
cities and area and shall retain the remainder of such  net  collections
for any county purpose.
  S 3. This act shall take effect immediately.
              

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD16759-01-0