Assembly Bill A3735

                            
                    S T A T E   O F   N E W   Y O R K
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    S. 2638                                                  A. 3735

                       2011-2012 Regular Sessions

                      S E N A T E - A S S E M B L Y

                            January 27, 2011
                               ___________

IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
  ed,  and  when  printed  to  be committed to the Committee on Investi-
  gations and Government Operations

IN ASSEMBLY -- Introduced by M. of A. THIELE -- read once  and  referred
  to the Committee on Ways and Means

AN ACT to amend the tax law, in relation to requiring a revenue distrib-
  ution  agreement for equitable allocation within the county of Suffolk
  for public safety purposes of sales and compensating use tax

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

  Section  1.  Subdivision  (c)  of  section  1262-j  of the tax law, as
amended by chapter 283 of the laws  of  2009,  is  amended  to  read  as
follows:
  (c)  Notwithstanding  any provision of law to the contrary, of the net
collections received by the  county  of  Suffolk  as  a  result  of  the
increase  of one percent to the tax authorized by section twelve hundred
ten of this article for the period beginning June  first,  two  thousand
one  and  ending  November  thirtieth,  two  thousand [eleven] THIRTEEN,
imposed by local laws or resolutions (by simple majority) by the  county
legislature,  and  signed by the county executive, the county of Suffolk
shall allocate such net collections as follows: no less than  one-eighth
and no more than three-eighths of such net collections received shall be
dedicated  for public safety purposes and the balance shall be deposited
in the general fund of the  county  of  Suffolk.    COMMENCING  DECEMBER
FIRST,  TWO THOUSAND ELEVEN, THE NET COLLECTIONS RECEIVED THAT ARE DEDI-
CATED TO PUBLIC SAFETY PURPOSES FROM THE ADDITIONAL RATES IMPOSED PURSU-
ANT TO THIS SECTION 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 TO BE USED FOR GENERAL FUND PURPOSES. IF THE COUNTY ALLOCATES
MONIES FROM SUCH SPECIAL FUND FOR PROPERTY TAX STABILIZATION AND  RELIEF

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03796-01-1
              

S. 2638                             2                            A. 3735

TO  THE  SUFFOLK  COUNTY POLICE DISTRICT, THEN THE COUNTY SHALL ALLOCATE
MONIES TO THE TOWNS AND VILLAGES WHICH ARE NOT PART OF THE SUFFOLK COUN-
TY  POLICE  DISTRICT  IN  ORDER   TO   ENSURE   EQUITABLE   DISTRIBUTION
COUNTY-WIDE.  THE  ALLOCATIONS FROM THE SPECIAL FUND CREATED PURSUANT TO
THIS SECTION SHALL  BE  SUBJECT  TO  A  REVENUE  DISTRIBUTION  AGREEMENT
ENTERED  INTO  PURSUANT  TO  THE AUTHORITY OF SUBDIVISION (C) OF SECTION
TWELVE HUNDRED SIXTY-TWO OF THIS PART IN ORDER TO  ENSURE  PROPERTY  TAX
RELIEF  ON A COUNTY-WIDE BASIS. THE REVENUE DISTRIBUTION AGREEMENT SHALL
BE CODIFIED IN THE COUNTY CHARTER AND REMAIN IN EFFECT AS LONG  AS  SUCH
SALES  AND COMPENSATING USE TAX COMPONENT IS IN EFFECT, OR ANY SUCCESSOR
COMPONENT, FOR SUCH PUBLIC SAFETY PURPOSES. THE AMOUNTS TO BE  ALLOCATED
IN  REDUCTION  OF  THE  SUFFOLK  COUNTY POLICE DISTRICT TAXES AND TO THE
TOWNS AND VILLAGES WHICH ARE NOT  PART  OF  THE  SUFFOLK  COUNTY  POLICE
DISTRICT  SHALL BE DETERMINED ON EITHER: (1) THE BASIS OF THE RESPECTIVE
POPULATIONS OF THE SEVERAL TOWNS AND VILLAGES IN SUCH COUNTY, DETERMINED
IN ACCORDANCE WITH THE  LATEST  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 POPULATION MUST INCLUDE THE ENTIRE
AREA OF THE COUNTY; OR (2) THE BASIS OF THE NINETEEN HUNDRED NINETY-FOUR
AMOUNTS ALLOCATED AND UNIFORMLY INCREASING IN PROPORTIONALITY ACROSS THE
COUNTY AND TAKING INTO ACCOUNT ANY SUCCESSOR COMPONENT FOR THE SALES AND
COMPENSATING USE TAX, NOTWITHSTANDING ANY YEAR OF  INEQUITABLE  DISTRIB-
UTION  BY  THE  COUNTY  OF  SUFFOLK TO TOWNS AND VILLAGES OUTSIDE OF THE
SUFFOLK COUNTY POLICE DISTRICT. HOWEVER, IF THE COUNTY ALLOCATES  MONIES
FROM  SUCH  SPECIAL  FUND DIRECTLY TO THE GENERAL FUND TO REDUCE THE TAX
LEVY FOR COUNTY-WIDE PUBLIC SAFETY PURPOSES, THE CORRESPONDING  PROPERTY
TAX  RELIEF  IS PROVIDED ON A COUNTY-WIDE BASIS AND ON THE BASIS OF FULL
VALUATION OF REAL PROPERTY AND NO FURTHER REVENUE DISTRIBUTION AGREEMENT
IS REQUIRED.
  S 2. This act  shall  take  effect  immediately  with  allocation  and
distributions  of  net collections to be proposed within the 2011 budget
of the county of Suffolk.