S T A T E   O F   N E W   Y O R K
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                                  5587

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                              May 19, 2009
                               ___________

Introduced  by COMMITTEE ON RULES -- 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 269 of the laws of
2007, 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 [nine] ELEVEN; and also (ii) at a  rate
which  is three-quarters of one percent or one-half of one percent addi-
tional 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 [nine]
ELEVEN;
  S 2. Section 1262-g of the tax law, as amended by  chapter  8  of  the
laws of 2005, is amended to read as follows:
  S  1262-g.  Allocation  and  distribution  of net collections from the
additional one percent rate of sales and compensating use taxes in Onei-
da 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 rate authorized  by  section

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD11936-01-9
              

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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 populations 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, (1) that such county shall dedicate the first
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 the period September  first,  nineteen  hundred  ninety-two,
through  August  thirty-first,  nineteen  hundred  ninety-three, and the
first one million five hundred thousand dollars of such net  collections
after the county receives in the aggregate eighteen million five hundred
thousand dollars of such net collections for the period September first,
nineteen  hundred  ninety-three,  through  August thirty-first, nineteen
hundred ninety-four, 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 and  cities
of  Oneida  county by appropriation of its board of legislators; and (2)
that such county shall dedicate the first one million five hundred thou-
sand 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, nineteen hundred  ninety-four,  through
August  thirty-first,  nineteen  hundred  ninety-five;  September first,
nineteen  hundred  ninety-five  through  August  thirty-first,  nineteen
hundred   ninety-six;  September  first,  nineteen  hundred  ninety-six,
through August thirty-first, nineteen  hundred  ninety-seven;  September
first,  nineteen hundred ninety-seven through August thirty-first, nine-
teen hundred ninety-eight; September  first,  nineteen  hundred  ninety-
eight through August thirty-first, nineteen hundred ninety-nine; Septem-
ber first, nineteen hundred ninety-nine through August thirty-first, two
thousand; September first, two thousand through August thirty-first, two
thousand  one;  September first, two thousand one through August thirty-
first, two thousand two;  September  first,  two  thousand  two  through
August  thirty-first,  two thousand three; September first, two thousand
three through August thirty-first, two thousand four;  September  first,
two  thousand  four  through  August  thirty-first,  two  thousand five,
September first, two thousand  five  through  August  thirty-first,  two

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thousand  six;  [and]  September  first, two thousand six through August
thirty-first, two thousand seven, SEPTEMBER FIRST,  TWO  THOUSAND  SEVEN
THROUGH  AUGUST  THIRTY-FIRST,  TWO THOUSAND EIGHT; SEPTEMBER FIRST, TWO
THOUSAND EIGHT THROUGH AUGUST THIRTY-FIRST, TWO THOUSAND NINE; SEPTEMBER
FIRST,  TWO THOUSAND NINE THROUGH AUGUST THIRTY-FIRST, TWO THOUSAND TEN;
AND SEPTEMBER FIRST, TWO THOUSAND TEN THROUGH AUGUST  THIRTY-FIRST,  TWO
THOUSAND  ELEVEN,  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 legislators; 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.