S T A T E   O F   N E W   Y O R K
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                                  4982

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               May 2, 2013
                               ___________

Introduced  by  Sens. GRIFFO, VALESKY -- read twice and ordered printed,
  and when printed to be committed to the  Committee  on  Investigations
  and Government Operations

AN ACT to amend the tax law, in relation to authorizing Oneida county to
  impose  additional  rates  of  sales  and  compensating  use taxes and
  providing  for  allocation  and  distribution  of  a  portion  of  net
  collections from such additional rates

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

  Section 1. Clause 13 of subparagraph (i) of the opening  paragraph  of
section  1210  of  the tax law, as amended by chapter 245 of the laws of
2011, is amended to read as follows:
  (13) the county of Oneida is hereby further authorized  and  empowered
to  adopt  and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is:  (i)  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
November thirtieth, two thousand [thirteen] FIFTEEN; and also (ii) at  a
rate  which  is three-quarters of one percent or one-half of one percent
additional to the three percent rate authorized above in this paragraph,
and which is also additional to the one  percent  rate  also  authorized
above  in this clause for such county, for the period beginning December
first, two thousand eight and ending November  thirtieth,  two  thousand
[thirteen] FIFTEEN;
  S  2.  Section 1262-g of the tax law, as amended by chapter 245 of the
laws of 2011, is amended to read as follows:
  S 1262-g. [Allocation] ONEIDA COUNTY ALLOCATION  and  distribution  of
net  collections  from  the  additional  one  percent  rate of sales and
compensating use taxes [in Oneida county]. Notwithstanding any  contrary
provision of law, if the county of Oneida imposes sales and compensating
use taxes at a rate which is one percent additional to the three percent

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10659-02-3
              

S. 4982                             2

rate  authorized  by  section  twelve  hundred  ten  of this article, as
authorized by such section, (a) where a city in such county imposes  tax
pursuant  to  the  authority  of  subdivision (a) of such section twelve
hundred  ten,  such  county  shall  allocate, distribute and pay in cash
quarterly to such city one-half of the net collections  attributable  to
such additional one percent rate of the county's taxes collected in such
city's  boundaries;  (b) where a city in such county does not impose tax
pursuant to the authority of such subdivision (a) of such section twelve
hundred ten, such county shall allocate,  distribute  and  pay  in  cash
quarterly  to  such  city  not  so  imposing  tax  a  portion of the net
collections attributable to one-half  of  the  county's  additional  one
percent  rate  of  tax  calculated  on the basis of the ratio which such
city's population bears to the county's  total  population,  such  popu-
lations  as  determined  in accordance with the latest decennial federal
census or special population census taken pursuant to section twenty  of
the  general  municipal  law completed and published prior to the end of
the quarter for which the allocation is made, which special census  must
include  the  entire area of the county; and (c) provided, however, that
such county shall dedicate the first one million five  hundred  thousand
dollars  of  net collections attributable to such additional one percent
rate of tax received by such county after the  county  receives  in  the
aggregate   eighteen  million  five  hundred  thousand  dollars  of  net
collections from such additional one percent rate of tax imposed for any
of the periods:  [September first, two thousand ten through August thir-
ty-first, two thousand eleven;  September  first,  two  thousand  eleven
through  August thirty-first, two thousand twelve; and] September first,
two thousand twelve through August thirty-first, two thousand  thirteen;
SEPTEMBER  FIRST, TWO THOUSAND THIRTEEN THROUGH AUGUST THIRTY-FIRST, TWO
THOUSAND FOURTEEN; AND SEPTEMBER FIRST, TWO  THOUSAND  FOURTEEN  THROUGH
AUGUST  THIRTY-FIRST,  TWO  THOUSAND  FIFTEEN, to an allocation on a per
capita basis, utilizing figures from the latest decennial federal census
or special population census taken pursuant to  section  twenty  of  the
general  municipal  law, completed and published prior to the end of the
year for which such  allocation  is  made,  which  special  census  must
include  the entire area of such county, to be allocated and distributed
among the towns of Oneida county by appropriation of its board of legis-
lators; provided, further, that nothing herein shall require such  board
of legislators to make any such appropriation until it has been notified
by  any town by appropriate resolution and, in any case where there is a
village wholly or partly located within a town, a  resolution  of  every
such  village,  embodying  the  agreement  of  such  town and village or
villages upon the amount of such appropriation to be distributed to such
village or villages out of the allocation to the town or towns in  which
it is located.
  S 3. This act shall take effect immediately.