senate Bill S3812C

Authorizes certain counties, cities and school districts to impose up to a four percent rate of sales and compensating use taxes; repealer

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Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 21 / Feb / 2013
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 30 / Apr / 2013
    • 1ST REPORT CAL.483
  • 01 / May / 2013
    • 2ND REPORT CAL.
  • 06 / May / 2013
    • ADVANCED TO THIRD READING
  • 20 / May / 2013
    • AMENDED ON THIRD READING (T) 3812A
  • 13 / Jun / 2013
    • AMEND BY RESTORING TO ORIGINAL PRINT 3812
  • 20 / Jun / 2013
    • PASSED SENATE
  • 20 / Jun / 2013
    • DELIVERED TO ASSEMBLY
  • 21 / Jun / 2013
    • REFERRED TO WAYS AND MEANS
  • 08 / Jan / 2014
    • DIED IN ASSEMBLY
  • 08 / Jan / 2014
    • RETURNED TO SENATE
  • 08 / Jan / 2014
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 31 / Jan / 2014
    • AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 31 / Jan / 2014
    • PRINT NUMBER 3812B
  • 28 / May / 2014
    • 1ST REPORT CAL.970
  • 29 / May / 2014
    • 2ND REPORT CAL.
  • 02 / Jun / 2014
    • ADVANCED TO THIRD READING
  • 11 / Jun / 2014
    • AMENDED ON THIRD READING 3812C
  • 20 / Jun / 2014
    • COMMITTED TO RULES

Summary

Authorizes certain counties and cities to impose up to a four percent rate of sales and compensating use taxes; preserves the authority of certain municipalities to impose such taxes at rates in excess of four percent.

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Bill Details

See Assembly Version of this Bill:
A7713B
Versions:
S3812
S3812A
S3812B
S3812C
Legislative Cycle:
2013-2014
Current Committee:
Senate Rules
Law Section:
Tax Law
Laws Affected:
Rpld §1210 op¶ sub¶¶ (i), (ii) & (iii), §1210-E, §1224 subs (d) - (r), (t) - (gg), amd §§1210, 1224 & 1262-s, add §§1262-t, 1262-u, 1262-v & 1265, Tax L
Versions Introduced in Previous Legislative Cycles:
2011-2012: S5629B, S5629B
2009-2010: A10418, S6648A, A10418, S6648A
2013-2014: S3812

Sponsor Memo

BILL NUMBER:S3812C

TITLE OF BILL: An act to amend the tax law, in relation to the
authority of counties to impose sales and compensating use taxes
pursuant to the authority of article 29 of such law; and to repeal
certain provisions of section 1210 and 1224 and section 1210-E of such
law relating thereto

PURPOSE:

To permanently authorize counties to impose sales and compensating use
taxes at rates up to 4%.

SUMMARY OF PROVISIONS:

Section 1 repeals the opening paragraph of subparagraph (i) of section
1210 of the Tax Law. A new subparagraph (i) is added to authorizing
cities with a population of 1 million or more and counties to imposes
taxes describe at their current rate without having to seek
re-authorization from the State every two years.

Section 2 repeals subparagraph (ii) of the opening paragraph of
section 1210 of the Tax Law and adds a new subparagraph (ii) to allow
cities that impose taxes described in subdivision (a) of this section
at the current rates without having to seek re-authorization from the
State every two years listing those cities and their rates.

Section 3 repeals subparagraph (iii) of the opening paragraph of
section 1210 of the Tax Law and adds a new subparagraph (iii) to allow
the maximum rate referred to in section 1224 of this article to be
calculated without reference to the additional rates authorized for
counties, other than the counties of Cayuga, Cortland, Fulton, Madison
and Otsego in subparagraph (i) and the cities in subparagraph (ii) of
this paragraph.

Section 4 adds a new subdivision (q) to Section 1210 of the Tax Law.

Section 5 repeals section 1210-E of the Tax Law.

Section 6 repeals many subdivisions of section 1224 of the Tax Law.

Section 7 Adds four new subdivisions of the Tax Law: (d), (e), (f),
(g).

Section 8 amends the Tax Law to add three new sections 1262-t, 1262-u
and 1262-v concerning (t) Oneida County, (u) Clinton County and (v)
Ontario County.

Section 9 amends section 1262-s of the Tax Law, as amended by Chapter
226 of the Law of 2011 concerning the collection of an additional
one-quarter of one percent rate of sales and compensating use taxes by
the Herkimer County.

Section 10 Adds a new section, 1265, to the Tax law relating to
referencing. Section 11 deals with severability.

Section 12 makes this act take effect immediately.


JUSTIFICATION:

As more and more localities have been authorized over the years to
impose additional rates of sales and use taxes, the requirement to
have their authority renewed every other year has placed an
extraordinary administrative burden on them incurring additional time
and expense by staff. This bill would provide local mandate relief by
easing or eliminating this burden. The biennial renewal of bills is
also a burden on the State Legislature every other year in the same
way. Drafting and renewing the State enabling legislation for this
ever-expanding population of counties and cities, and then preparing
model enactments for them to impose or extend the additional rates,
have also tied up the Tax Department's resources. Often, a county or
city seeks to rush a bill through the Legislature to meet a local
fiscal emergency. These bills often get passed without sufficient time
for the Tax Department to notify vendors and other persons required to
collect taxes. Those businesses then do not have sufficient time to
adjust their cash registers and take other steps necessary to collect
the correct amount of tax on the effective date of the new rate,
putting them at risk and threatening the locality's revenues until the
businesses can come into compliance.

By authorizing counties and cities each to impose at their current
sales tax rate, the 52 counties and 5 cities that need the biannual
renewals will be removed. This will alleviate the workload for those
laboring in the counties, cities, New York State Legislature and New
York State Tax Department. This authorization will also enhance
flexibility for counties and cities to secure needed revenues as local
requirements dictate, without the need for special state legislation.

This legislation benefits all stakeholders it streamlines and
optimizes state and local government operations. It also helps to
minimize compliance problems for businesses required to collect sales
and use taxes because there will be no need for state enabling
legislation allowing cities and counties boards to adopt local
enactments reauthorize their existing tax rates.

LEGISLATIVE HISTORY:

2013: Passed Senate 62-1
2011-12: S.5629-B Advanced to Third Reading/A. 6575-A Ways and Means
Similar to A.10418 and S.6648A of 2009/2010

FISCAL IMPLICATIONS:

Minimal Savings.

EFFECTIVE DATE:

This act shall take effect immediately.

view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 3812--C
    Cal. No. 970

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 21, 2013
                               ___________

Introduced  by  Sen.  MARCELLINO  -- read twice and ordered printed, and
  when printed to be committed to the Committee  on  Investigations  and
  Government  Operations  --  recommitted  to  the Committee on Investi-
  gations and Government Operations in accordance with  Senate  Rule  6,
  sec.  8  --  committee  discharged, bill amended, ordered reprinted as
  amended and recommitted to said committee -- reported  favorably  from
  said committee, ordered to first and second report, ordered to a third
  reading,  amended  and  ordered  reprinted, retaining its place in the
  order of third reading

AN ACT to amend the tax law, in relation to the authority of counties to
  impose sales and compensating use taxes pursuant to the  authority  of
  article  29  of  such law; and to repeal certain provisions of section
  1210 and 1224 and section 1210-E of such law relating thereto

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

  Section  1.  Subparagraph (i) of the opening paragraph of section 1210
of the tax law is REPEALED and a new subparagraph (i) is added  to  read
as follows:
  (I)  WITH  RESPECT  TO A CITY OF ONE MILLION OR MORE AND THE FOLLOWING
COUNTIES (1) ANY SUCH CITY HAVING A POPULATION OF ONE MILLION OR MORE IS
HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND  AMEND  LOCAL  LAWS,  ORDI-
NANCES  OR RESOLUTIONS IMPOSING SUCH TAXES IN ANY SUCH CITY, AT THE RATE
OF FOUR AND ONE-HALF PERCENT;
  (2) THE FOLLOWING COUNTIES THAT IMPOSE TAXES DESCRIBED IN  SUBDIVISION
(A)  OF THIS SECTION AT THE RATE OF THREE PERCENT AS AUTHORIZED ABOVE IN
THIS PARAGRAPH FOR SUCH  COUNTIES  ARE  HEREBY  FURTHER  AUTHORIZED  AND
EMPOWERED  TO  ADOPT  AND  AMEND  LOCAL LAWS, ORDINANCES, OR RESOLUTIONS
IMPOSING SUCH TAXES DESCRIBED IN SUBDIVISION (A) OF THIS SECTION AT  THE
FOLLOWING  ADDITIONAL  RATES, IN QUARTER PERCENT INCREMENTS, WHICH RATES
ARE ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS  PARA-
GRAPH,  AND,  IN THE CASE OF A COUNTY AUTHORIZED TO IMPOSE MORE THAN ONE

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08852-06-4

S. 3812--C                          2

ADDITIONAL RATE, ALSO IN ADDITION TO EACH OTHER, FOR EACH  SUCH  COUNTY,
PROVIDED  THAT (A) THE COUNTY OF ROCKLAND MAY IMPOSE ADDITIONAL RATES OF
FIVE-EIGHTHS PERCENT AND THREE-EIGHTHS PERCENT, IN LIEU OF IMPOSING SUCH
ADDITIONAL RATE IN QUARTER PERCENT INCREMENTS; (B) THE COUNTY OF ONTARIO
MAY  IMPOSE  ADDITIONAL  RATES  OF  ONE-EIGHTH PERCENT AND THREE-EIGHTHS
PERCENT, IN LIEU OF IMPOSING SUCH ADDITIONAL  RATE  IN  QUARTER  PERCENT
INCREMENTS; (C) THREE-QUARTERS PERCENT OF THE ADDITIONAL RATE AUTHORIZED
TO BE IMPOSED BY THE COUNTY OF NASSAU SHALL BE SUBJECT TO THE LIMITATION
SET FORTH IN SECTION TWELVE HUNDRED SIXTY-TWO-E OF THIS ARTICLE:
  (I) ONE-QUARTER OF ONE PERCENT - NONE.
  (II) ONE-HALF OF ONE PERCENT - CHAUTAUQUA, ONTARIO, SCHENECTADY.
  (III)  THREE-QUARTERS  OF  ONE  PERCENT  - DUTCHESS, ESSEX, JEFFERSON,
LEWIS, ORANGE.
  (IV) ONE PERCENT  -  ALBANY,  BROOME,  CATTARAUGUS,  CAYUGA,  CHEMUNG,
CHENANGO, CLINTON, COLUMBIA, CORTLAND, DELAWARE, FRANKLIN, FULTON, GENE-
SEE, GREENE, LIVINGSTON, MADISON, MONROE, MONTGOMERY, NIAGARA, ONONDAGA,
ORLEANS,   OSWEGO,  OTSEGO,  PUTNAM,  RENSSELAER,  ROCKLAND,  SCHOHARIE,
SCHUYLER, SENECA, STEUBEN, SUFFOLK, SULLIVAN, TIOGA,  TOMPKINS,  ULSTER,
WAYNE, WYOMING, YATES.
  (V) ONE AND ONE-QUARTER PERCENT - HERKIMER, NASSAU.
  (VI) ONE AND ONE-HALF PERCENT - ALLEGANY.
  (VII) ONE AND THREE-QUARTERS PERCENT - ERIE, ONEIDA.
  S 2. Subparagraph (ii) of the opening paragraph of section 1210 of the
tax  law  is  REPEALED  and  a new subparagraph (ii) is added to read as
follows:
   (II) THE FOLLOWING CITIES THAT IMPOSE TAXES DESCRIBED IN  SUBDIVISION
(A) OF THIS SECTION AT THE RATE OF ONE AND ONE-HALF PERCENT OR HIGHER AS
AUTHORIZED  ABOVE  IN  THIS PARAGRAPH FOR SUCH CITIES ARE HEREBY FURTHER
AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS,  ORDINANCES,  OR
RESOLUTIONS  IMPOSING  SUCH  TAXES  DESCRIBED IN SUBDIVISION (A) OF THIS
SECTION AT THE FOLLOWING ADDITIONAL RATES,  IN  QUARTER  PERCENT  INCRE-
MENTS,  WHICH  RATES  ARE  ADDITIONAL TO THE ONE AND ONE-HALF PERCENT OR
HIGHER RATES AUTHORIZED ABOVE IN THIS PARAGRAPH AND, IN THE  CASE  OF  A
CITY  AUTHORIZED  TO IMPOSE MORE THAN ONE ADDITIONAL RATE, ALSO IN ADDI-
TION TO EACH OTHER, FOR EACH SUCH CITY:
  (1) ONE-QUARTER OF ONE PERCENT - NONE.
  (2) ONE-HALF OF ONE PERCENT - NONE.
  (3) THREE-QUARTERS OF ONE PERCENT - NONE.
  (4) ONE PERCENT - MOUNT VERNON; YONKERS; OSWEGO, FOR THE PERIOD BEGIN-
NING DECEMBER FIRST, TWO THOUSAND FOURTEEN, AND ENDING NOVEMBER  THIRTI-
ETH,  TWO THOUSAND SIXTEEN; NEW ROCHELLE, FOR THE PERIOD BEGINNING JANU-
ARY FIRST, TWO THOUSAND FIFTEEN, AND ENDING DECEMBER  THIRTY-FIRST,  TWO
THOUSAND  SIXTEEN;  WHITE  PLAINS,  FOR  THE  PERIOD BEGINNING SEPTEMBER
FIRST, TWO THOUSAND FOURTEEN, AND ENDING AUGUST THIRTY-FIRST, TWO  THOU-
SAND SIXTEEN.
  (5) ONE AND ONE-QUARTER PERCENT - NONE.
  (6) ONE AND ONE-HALF PERCENT - NONE.
  (7) ONE AND THREE-QUARTERS PERCENT - NONE.
  S  3.  Subparagraph  (iii) of the opening paragraph of section 1210 of
the tax law is REPEALED and a new subparagraph (iii) is added to read as
follows:
  (III)  THE  MAXIMUM  RATE  REFERRED  TO  IN  SECTION  TWELVE   HUNDRED
TWENTY-FOUR OF THIS ARTICLE SHALL BE CALCULATED WITHOUT REFERENCE TO THE
ADDITIONAL  RATES  AUTHORIZED  FOR  COUNTIES, OTHER THAN THE COUNTIES OF
CAYUGA, CORTLAND, FULTON, MADISON, AND OTSEGO IN  SUBPARAGRAPH  (I)  AND
THE CITIES IN SUBPARAGRAPH (II) OF THIS PARAGRAPH.

S. 3812--C                          3

  S  4.  Section 1210 of the tax law is amended by adding a new subdivi-
sion (q) to read as follows:
  (Q)  NOTWITHSTANDING ANY PROVISION OF THIS SECTION OR ANY OTHER LAW, A
COUNTY MAY, BY A MAJORITY VOTE OF ITS GOVERNING BODY, PASS A LOCAL  LAW,
ORDINANCE  OR  RESOLUTION TO IMPOSE THE ADDITIONAL RATE OR RATES OF SUCH
SALES AND COMPENSATING USE TAXES AUTHORIZED BY CLAUSE  TWO  OF  SUBPARA-
GRAPH  (I)  OF THE OPENING PARAGRAPH OF THIS SECTION FOR A PERIOD NOT TO
EXCEED TWO YEARS.  ANY SUCH LOCAL LAW, ORDINANCE,  OR  RESOLUTION  SHALL
ALSO  BE  SUBJECT  TO THE PROVISIONS OF SUBDIVISIONS (D) AND (E) OF THIS
SECTION.
  S 5. Section 1210-E of the tax law is REPEALED.
  S 6. Subdivisions (d), (e), (f), (g), (h), (i), (j),  (k),  (l),  (m),
(n), (o), (p), (q), (r), (t), (u), (v), (w), (x), (y), (z), (z-1), (aa),
(bb), (cc), (dd), (ee), (ff) and (gg) of section 1224 of the tax law are
REPEALED.
  S  7. Section 1224 of the tax law is amended by adding four new subdi-
visions (d), (e), (f), and (g) to read as follows:
  (D) FOR PURPOSES OF THIS SECTION, THE TERM "PRIOR  RIGHT"  SHALL  MEAN
THE  PREFERENTIAL  RIGHT  TO IMPOSE ANY TAX DESCRIBED IN SECTIONS TWELVE
HUNDRED TWO AND TWELVE HUNDRED THREE, OR TWELVE HUNDRED TEN  AND  TWELVE
HUNDRED  ELEVEN,  OF THIS ARTICLE AND THEREBY TO PREEMPT SUCH TAX AND TO
PRECLUDE ANOTHER MUNICIPAL CORPORATION FROM IMPOSING OR  CONTINUING  THE
IMPOSITION  OF  SUCH  TAX  TO  THE  EXTENT THAT SUCH RIGHT IS EXERCISED.
HOWEVER, THE RIGHT OF PREEMPTION SHALL ONLY APPLY WITHIN THE TERRITORIAL
LIMITS OF THE TAXING JURISDICTION HAVING THE RIGHT OR PREEMPTION.
  (E) EACH OF THE FOLLOWING COUNTIES AND  CITIES  SHALL  HAVE  THE  SOLE
RIGHT  TO IMPOSE THE FOLLOWING ADDITIONAL RATE OF SALES AND COMPENSATING
USE TAXES IN EXCESS OF THREE PERCENT THAT SUCH COUNTY OR CITY IS AUTHOR-
IZED TO IMPOSE PURSUANT TO THE AUTHORITY OF SUBDIVISION (A)  OF  SECTION
TWELVE  HUNDRED  TEN OF THIS ARTICLE. SUCH ADDITIONAL RATES OF TAX SHALL
NOT BE SUBJECT TO PREEMPTION.
  (1) COUNTIES:
  (A) ONE-QUARTER OF ONE PERCENT - NONE.
  (B) ONE-HALF OF ONE PERCENT - CHAUTAUQUA, ONTARIO, SCHENECTADY.
  (C) THREE-QUARTERS OF ONE PERCENT - DUTCHESS, ESSEX, JEFFERSON, LEWIS,
ORANGE.
  (D) ONE PERCENT -  ALBANY,  BROOME,  CATTARAUGUS,  CHEMUNG,  CHENANGO,
CLINTON,  COLUMBIA,  DELAWARE,  FRANKLIN,  GENESEE,  GREENE, LIVINGSTON,
MONROE, MONTGOMERY, NIAGARA, ONONDAGA, ORLEANS, OTSEGO, PUTNAM,  RENSSE-
LAER, ROCKLAND, SCHOHARIE, SCHUYLER, SENECA, STEUBEN, SUFFOLK, SULLIVAN,
TIOGA, TOMPKINS, ULSTER, WAYNE, WYOMING, YATES.
  (E) ONE AND ONE-QUARTER PERCENT - HERKIMER, NASSAU.
  (F) ONE AND ONE-HALF PERCENT - ALLEGANY.
  (G) ONE AND THREE-QUARTERS PERCENT - ERIE, ONEIDA.
  (2) CITIES:
  (A) ONE-QUARTER OF ONE PERCENT - NONE.
  (B) ONE-HALF OF ONE PERCENT - NONE.
  (C) THREE-QUARTERS OF ONE PERCENT - NONE.
  (D) ONE PERCENT - MOUNT VERNON, NEW ROCHELLE, WHITE PLAINS, YONKERS.
  (F)  EACH  OF  THE FOLLOWING CITIES IS AUTHORIZED TO PREEMPT THE TAXES
IMPOSED BY THE COUNTY IN WHICH IT IS LOCATED PURSUANT TO  THE  AUTHORITY
OF SUBDIVISION (A) OF SECTION TWELVE HUNDRED TEN OF THIS ARTICLE, TO THE
EXTENT  OF  ONE-HALF THE MAXIMUM AGGREGATE RATE AUTHORIZED UNDER SECTION
TWELVE HUNDRED TEN OF THIS ARTICLE, INCLUDING THE ADDITIONAL  RATE  THAT
THE  COUNTY  IN  WHICH  SUCH  CITY  IS  LOCATED IS AUTHORIZED TO IMPOSE:
AUBURN, IN CAYUGA COUNTY; CORTLAND, IN CORTLAND COUNTY; GLOVERSVILLE AND

S. 3812--C                          4

JOHNSTOWN, IN FULTON COUNTY; ONEIDA,  IN  MADISON  COUNTY;  ONEONTA,  IN
OTSEGO  COUNTY.  AS  OF THE DATE THIS SUBDIVISION TAKES EFFECT, ANY SUCH
PREEMPTION BY SUCH A CITY IN EFFECT ON SUCH DATE SHALL CONTINUE IN  FULL
FORCE  AND EFFECT UNTIL THE EFFECTIVE DATE OF A LOCAL LAW, ORDINANCE, OR
RESOLUTION ADOPTED OR AMENDED BY THE CITY  TO  CHANGE  SUCH  PREEMPTION,
PROVIDED SUCH A CITY'S RATE OF TAX IN EXCESS OF ONE AND ONE-HALF PERCENT
SHALL  NOT  CONTINUE IN EFFECT IF THE COUNTY IN WHICH IT IS LOCATED DOES
NOT EXTEND ITS  ADDITIONAL  RATE  IN  EXCESS  OF  THREE  PERCENT.    ANY
PREEMPTION  BY  SUCH  A CITY TO TAKE EFFECT UNDER THIS SUBDIVISION AFTER
THE DATE THIS SUBDIVISION TAKES EFFECT SHALL BE SUBJECT  TO  THE  NOTICE
REQUIREMENTS  IN SECTION TWELVE HUNDRED TWENTY-THREE OF THIS SUBPART AND
TO THE OTHER REQUIREMENTS OF THIS ARTICLE.
  (G) NOTWITHSTANDING THE FOREGOING PROVISIONS OF THIS SECTION OR  OTHER
LAW,  IF  THE  COUNTY OF DUTCHESS, THE COUNTY OF ORANGE OR THE COUNTY OF
ROCKLAND  WITHDRAWS  FROM  THE  METROPOLITAN   COMMUTER   TRANSPORTATION
DISTRICT  AND  IMPOSES THE ADDITIONAL THREE-EIGHTHS PERCENT RATE OF TAX,
THE NET COLLECTIONS FROM WHICH THE COUNTY HAS SET ASIDE FOR MASS  TRANS-
PORTATION  PURPOSES,  AS  AUTHORIZED BY SUBPARAGRAPH (IV) OF THE OPENING
PARAGRAPH OF SECTION TWELVE HUNDRED TEN OF THIS ARTICLE, SUCH ADDITIONAL
THREE-EIGHTHS PERCENT RATE OF TAX SHALL BE  IN  ADDITION  TO  ANY  OTHER
ADDITIONAL RATE OF TAX SUCH COUNTY IS AUTHORIZED TO IMPOSE AND SHALL NOT
BE  SUBJECT  TO  PREEMPTION AND SUCH COUNTY SHALL NOT INCLUDE SUCH ADDI-
TIONAL THREE-EIGHTHS PERCENT RATE OF TAX IN DETERMINING  ITS  ADDITIONAL
RATE  OF  TAX  ON  THE AREA OF THE COUNTY OUTSIDE ANY CITY IN THE COUNTY
IMPOSING TAX FOR PURPOSES OF SUBDIVISION (D) OF SECTION  TWELVE  HUNDRED
SIXTY-TWO OF THIS ARTICLE.
  S  8.  The  tax  law  is  amended by adding three new sections 1262-t,
1262-u and 1262-v to read as follows:
  S 1262-T. ONEIDA COUNTY NET COLLECTIONS FROM ADDITIONAL RATE  OF  TAX.
NET COLLECTIONS FROM AN ADDITIONAL THREE-QUARTERS PERCENT RATE OF ONEIDA
COUNTY'S  SALES  AND  COMPENSATING  USE  TAXES  IMPOSED  PURSUANT TO THE
AUTHORITY OF CLAUSE TWO OF SUBPARAGRAPH (I) OF THE OPENING PARAGRAPH  OF
SECTION  TWELVE  HUNDRED TEN OF THIS ARTICLE SHALL NOT BE SUBJECT TO ANY
REVENUE DISTRIBUTION AGREEMENT ENTERED INTO BY THE COUNTY AND THE CITIES
IN THE COUNTY UNDER SUBDIVISION (C) OF SECTION TWELVE HUNDRED  SIXTY-TWO
OF THIS PART.
  S  1262-U. CLINTON COUNTY NET COLLECTIONS FROM ADDITIONAL RATE OF TAX.
NET COLLECTIONS FROM ANY ADDITIONAL RATE OF SALES AND  COMPENSATING  USE
TAXES  CLINTON COUNTY IMPOSES PURSUANT TO THE AUTHORITY OF CLAUSE TWO OF
SUBPARAGRAPH (I) OF THE OPENING PARAGRAPH OF SECTION TWELVE HUNDRED  TEN
OF  THIS  ARTICLE  SHALL  BE PAID TO THE COUNTY AND THE COUNTY SHALL SET
ASIDE SUCH NET COLLECTIONS AND USE THEM SOLELY FOR COUNTY PURPOSES. SUCH
NET COLLECTIONS SHALL NOT BE SUBJECT TO ANY REVENUE DISTRIBUTION  AGREE-
MENT  ENTERED INTO BY THE COUNTY AND THE CITY IN THE COUNTY UNDER SUBDI-
VISION (C) OF SECTION TWELVE HUNDRED SIXTY-TWO OF THIS PART.
  S 1262-V. ONTARIO COUNTY NET COLLECTIONS FROM ADDITIONAL RATE OF  TAX.
NOTWITHSTANDING  ANY LAW TO THE CONTRARY, AFTER ONTARIO COUNTY ALLOCATES
NET COLLECTIONS FROM ITS ADDITIONAL ONE-EIGHTH OF ONE  PERCENT  RATE  OF
SALES  AND  COMPENSATING  USE TAXES PURSUANT TO THE AUTHORITY OF SECTION
TWELVE HUNDRED SIXTY-TWO-R OF THIS PART, AS ADDED BY CHAPTER THIRTY-SEV-
EN OF THE LAWS OF TWO THOUSAND SIX, NET COLLECTIONS  FROM  THE  COUNTY'S
ADDITIONAL  THREE-EIGHTHS OF ONE PERCENT RATE OF SUCH TAXES SHALL BE SET
ASIDE FOR COUNTY PURPOSES AND SHALL NOT  BE  SUBJECT  TO  ANY  AGREEMENT
ENTERED  INTO  BY THE COUNTY AND THE CITIES IN THE COUNTY UNDER SUBDIVI-
SION (C) OF SECTION TWELVE HUNDRED SIXTY-TWO OR SECTION  TWELVE  HUNDRED

S. 3812--C                          5

SIXTY-TWO-R  OF  THIS PART, AS ADDED BY CHAPTER THIRTY-SEVEN OF THE LAWS
OF TWO THOUSAND SIX.
  S  9.  Section 1262-s of the tax law, as amended by chapter 328 of the
laws of 2013, is amended to read as follows:
  S 1262-s. Disposition of net collections from the additional one-quar-
ter of one percent rate of sales and compensating use taxes in the coun-
ty of Herkimer. Notwithstanding any contrary provision of  law,  if  the
county  of  Herkimer  imposes  the additional one-quarter of one percent
rate of sales and compensating use  taxes  IN  EXCESS  OF  FOUR  PERCENT
authorized  by  THE  OPENING PARAGRAPH OF section twelve hundred [ten-E]
TEN of this article [for all or any  portion  of  the  period  beginning
December  first,  two  thousand seven and ending November thirtieth, two
thousand fifteen], the county shall use all net  collections  from  such
additional  one-quarter of one percent rate to pay the county's expenses
for the construction of  additional  correctional  facilities.  The  net
collections from [the] SUCH additional rate imposed [pursuant to section
twelve hundred ten-E] shall be deposited in a special fund to be created
by  such  county separate and apart from any other funds and accounts of
the county. Any and all remaining net collections from  such  additional
tax, after the expenses of such construction are paid, shall be deposit-
ed  by the county of Herkimer in the general fund of such county for any
county purpose.
  S 10. The tax law is amended by adding a new section 1265 to  read  as
follows:
  S  1265. REFERENCES TO CERTAIN PROVISIONS AUTHORIZING ADDITIONAL RATES
OR TO EXPIRATIONS OF A PERIOD. NOTWITHSTANDING ANY PROVISION OF  LAW  TO
THE CONTRARY: ANY REFERENCE IN ANY SECTION OF THIS CHAPTER OR OTHER LAW,
OR  IN  ANY  LOCAL LAW, ORDINANCE, OR RESOLUTION ADOPTED PURSUANT TO THE
AUTHORITY OF THIS ARTICLE, OR IN ANY AGREEMENT ENTERED INTO BY A  COUNTY
AND  ALL  THE  CITIES  IN  THAT  COUNTY UNDER SUBDIVISION (C) OF SECTION
TWELVE HUNDRED SIXTY-TWO OF THIS PART, TO NET  COLLECTIONS  OR  REVENUES
FROM  A  TAX  IMPOSED BY A COUNTY OR CITY PURSUANT TO THE AUTHORITY OF A
CLAUSE, OR TO A SUBCLAUSE OF A CLAUSE, OF SUBPARAGRAPH (I)  OR  (II)  OF
THE  OPENING  PARAGRAPH  OF  SECTION  TWELVE HUNDRED TEN OF THIS ARTICLE
REPEALED BY SECTION ONE OR TWO OF THE CHAPTER OF THE LAWS OF  TWO  THOU-
SAND FOURTEEN THAT ADDED THIS SECTION OR TO SECTION TWELVE HUNDRED TEN-E
OF  THIS ARTICLE REPEALED BY SECTION FIVE OF SUCH CHAPTER OF THE LAWS OF
TWO THOUSAND  FOURTEEN  SHALL  BE  DEEMED  TO  BE  A  REFERENCE  TO  NET
COLLECTIONS OR REVENUES FROM A TAX IMPOSED BY THAT COUNTY OR CITY PURSU-
ANT  TO  THE  AUTHORITY  OF  THE  EQUIVALENT  PROVISION OF CLAUSE TWO OF
SUBPARAGRAPH (I) OR TO SUBPARAGRAPH (II) OF  THE  OPENING  PARAGRAPH  OF
SUCH  SECTION  TWELVE HUNDRED TEN AS ADDED BY SUCH SECTION ONE OR TWO OF
SUCH CHAPTER OF THE LAWS OF TWO THOUSAND FOURTEEN.
  S 11. Severability. If any provision of this act shall for any  reason
be  finally adjudged by any court of competent jurisdiction to be inval-
id, such judgment shall not affect, impair, or invalidate the  remainder
of  this  act,  but  shall be confined in its operation to the provision
directly involved in the controversy in which such judgment  shall  have
been rendered. It it hereby declared to be the intent of the legislature
that this act would have been enacted even if such invalid provision had
not been included in this act.
  S 12. This act shall take effect immediately.

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