Assembly Bill A6575A

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

                                  6575

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                             March 22, 2011
                               ___________

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

AN ACT to amend the tax law, in relation to  authorizing  certain  coun-
  ties,  cities and school districts to impose up to a four percent rate
  of sales and compensating use taxes pursuant to the authority of arti-
  cle 29 of such law and to preserve the authority of  certain  counties
  and  a  city  to impose such taxes at rates in excess of four percent;
  and to repeal certain provisions 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.  The  opening  paragraph of section 1210 of the tax law is
REPEALED and a new opening paragraph is added to read as follows:
  NOTWITHSTANDING ANY OTHER  PROVISION  OF  LAW  TO  THE  CONTRARY,  BUT
SUBJECT  TO  THE  LIMITATIONS AND EXEMPTIONS IN PART II OF THIS ARTICLE,
ANY CITY IN THIS STATE OR COUNTY IN THIS STATE, EXCEPT A  COUNTY  WHOLLY
WITHIN  A  CITY,  ACTING  THROUGH  ITS LOCAL LEGISLATIVE BODY, IS HEREBY
AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL  LAWS,  ORDINANCES  OR
RESOLUTIONS  IMPOSING  IN  SUCH  CITY  OR  COUNTY THE TAXES DESCRIBED IN
EITHER SUBDIVISION (A) OR (B) OF THIS SECTION, BUT NOT BOTH, AT THE RATE
OF ONE-HALF, ONE, ONE AND ONE-HALF, TWO, TWO AND ONE-HALF, THREE,  THREE
AND  ONE-QUARTER,  THREE  AND ONE-HALF, THREE AND THREE-QUARTERS OR FOUR
PERCENT, AND, IF THE CITY OR  COUNTY  IMPOSES  THE  TAXES  DESCRIBED  IN
SUBDIVISION (A) OF THIS SECTION AT THE RATE OF FOUR PERCENT, ALSO AT THE
ADDITIONAL  RATE  AUTHORIZED IN SUBDIVISION (K) OF THIS SECTION. ANY TAX
IMPOSED PURSUANT TO THE AUTHORITY OF THIS SECTION SHALL BE ADMINISTERED,
COLLECTED AND DISTRIBUTED BY THE COMMISSIONER AS PROVIDED IN  SUBPART  B
OF PART III AND IN PART IV OF THIS ARTICLE.
  S 2. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
amended  by  section  3 of part GG of chapter 57 of the laws of 2010, is
amended to read as follows:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09511-01-1

              

A. 6575                             2

  (1) Either, all of  the  taxes  described  in  [article  twenty-eight]
SECTIONS  ELEVEN HUNDRED FIVE AND ELEVEN HUNDRED TEN of this chapter, at
the same uniform rate, as to which taxes all  provisions  of  the  local
laws,  ordinances or resolutions imposing such taxes shall be identical,
except as to rate and except as otherwise provided, with the correspond-
ing provisions in [such] article twenty-eight OF THIS CHAPTER, including
the  definition  and exemption provisions of such article, so far as the
provisions of such article twenty-eight can be made  applicable  to  the
taxes  imposed  by  such  city  or  county and with such limitations and
special provisions as are set forth in this article. The  taxes  author-
ized  under  this  subdivision  may  not  be imposed by a city or county
unless the local law, ordinance or resolution imposes such taxes  so  as
to  include  all  portions  and all types of receipts, charges or rents,
subject to state tax under  sections  eleven  hundred  five  and  eleven
hundred ten of this chapter, except as otherwise provided. (i) Any local
law,  ordinance  or  resolution  enacted  by  any  city of less than one
million or by any county or school district, imposing the taxes  author-
ized by this subdivision, shall, notwithstanding any provision of law to
the  contrary,  exclude from the operation of such local taxes all sales
of tangible personal  property  for  use  or  consumption  directly  and
predominantly  in  the  production  of  tangible personal property, gas,
electricity, refrigeration or steam, for sale, by  manufacturing,  proc-
essing,  generating,  assembly,  refining, mining or extracting; and all
sales of tangible personal property for use or consumption predominantly
either in the production of tangible personal  property,  for  sale,  by
farming  or  in  a commercial horse boarding operation, or in both; and,
unless such city, county or school district elects otherwise, shall omit
the provision for credit or refund contained in clause six  of  subdivi-
sion  (a)  or subdivision (d) of section eleven hundred nineteen of this
chapter. (ii) Any local law, ordinance  or  resolution  enacted  by  any
city,  county  or school district, imposing the taxes authorized by this
subdivision, shall omit the residential solar energy  systems  equipment
exemption provided for in subdivision (ee) and the clothing and footwear
exemption provided for in paragraph thirty of subdivision (a) of section
eleven  hundred  fifteen  of  this  chapter, unless such city, county or
school district elects otherwise as to  either  such  residential  solar
energy  systems  equipment  exemption  or  such  clothing  and  footwear
exemption.
  S 3. Subparagraph (iii) of paragraph 3 of subdivision (a)  of  section
1210  of the tax law is REPEALED and subparagraph (iv) of paragraph 3 of
subdivision (a) of section 1210 of the tax law, as added by chapter  933
of the laws of 1985, is amended to read as follows:
  [(iv)]  (III)  Notwithstanding  any  other  provision of law, [the one
percent additional tax which] Cattaraugus county [is authorized to adopt
pursuant to the  opening  paragraph  of  this  section]  shall  not  [be
imposed]  IMPOSE TAX on the retail sale or use of the energy sources and
services described in subparagraph (i)  of  this  paragraph  AT  A  RATE
GREATER THAN THREE PERCENT.
  S  4. Paragraph 3 of subdivision (a) of section 1210 of the tax law is
amended by adding a new subparagraph (iv) to read as follows:
  (IV) NOTWITHSTANDING ANY OTHER PROVISION  OF  LAW,  CHAUTAUQUA  COUNTY
SHALL  NOT IMPOSE TAXES PURSUANT TO THE AUTHORITY OF THIS SUBDIVISION AT
A RATE IN EXCESS OF THREE PERCENT UNLESS THE COUNTY EXEMPTS  RESIDENTIAL
ENERGY SOURCES AND SERVICES FROM ANY SUCH TAXES PURSUANT TO SUBPARAGRAPH
(I) OF THIS PARAGRAPH.

A. 6575                             3

  S  5.  Subparagraph (iii) of paragraph 3 of subdivision (b) of section
1210 of the tax law is REPEALED.
  S  6.  Section 1210 of the tax law is amended by adding a new subdivi-
sion (k) to read as follows:
  (K) (1)  EACH  OF  THE  FOLLOWING  COUNTIES  THAT  IMPOSES  THE  TAXES
DESCRIBED IN SUBDIVISION (A) OF THIS SECTION AT THE RATE OF FOUR PERCENT
IS  HEREBY  FURTHER  AUTHORIZED  AND  EMPOWERED TO ADOPT AND AMEND LOCAL
LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT UP TO THE FOLLOW-
ING ADDITIONAL RATE IN EXCESS OF FOUR PERCENT,  IN  ONE-QUARTER  PERCENT
INCREMENTS,  FOR  THE PERIOD BEGINNING DECEMBER FIRST, TWO THOUSAND TEN,
AND ENDING NOVEMBER THIRTIETH, TWO THOUSAND TWELVE:
  (I) ONE-QUARTER OF ONE PERCENT - HERKIMER, NASSAU.
  (II) ONE-HALF OF ONE PERCENT - ALLEGANY.
  (III) THREE-QUARTERS OF ONE PERCENT - ERIE, ONEIDA.
  (IV) ONE PERCENT - NONE.
  (2) EACH OF THE FOLLOWING CITIES THAT IMPOSES THE TAXES  DESCRIBED  IN
SUBDIVISION  (A)  OF  THIS SECTION AT THE RATE OF FOUR PERCENT IS HEREBY
FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND  LOCAL  LAWS,  ORDI-
NANCES  OR RESOLUTIONS IMPOSING SUCH TAXES, AT UP TO THE FOLLOWING ADDI-
TIONAL RATE IN EXCESS OF FOUR PERCENT,  IN  ONE-QUARTER  PERCENT  INCRE-
MENTS:
  (I) ONE-QUARTER OF ONE PERCENT - NONE.
  (II) ONE-HALF OF ONE PERCENT - NEW YORK CITY.
  (III) THREE-QUARTERS OF ONE PERCENT - NONE.
  (IV) ONE PERCENT - NONE.
  S 7. Section 1210-A of the tax law is amended by adding a new subdivi-
sion (e) to read as follows:
  (E)  NOTWITHSTANDING  ANY  CONTRARY  PROVISION  OF  THIS  ARTICLE, THE
ONE-QUARTER PERCENT RATE OF TAX AUTHORIZED BY  THIS  SECTION  SHALL  NOT
AFFECT  OR  BE AFFECTED BY THE RATE OF TAX THE COUNTY OF SUFFOLK IMPOSES
OR IS AUTHORIZED TO IMPOSE UNDER ANY OTHER PROVISION OF THIS ARTICLE.
  S 8. Section 1210-B of the tax law is amended by adding a new subdivi-
sion (d) to read as follows:
  (D) NOTWITHSTANDING  ANY  CONTRARY  PROVISION  OF  THIS  ARTICLE,  THE
ONE-QUARTER  PERCENT  RATE  OF  TAX AUTHORIZED BY THIS SECTION SHALL NOT
AFFECT OR BE AFFECTED BY THE RATE OF TAX THE COUNTY OF  SUFFOLK  IMPOSES
OR IS AUTHORIZED TO IMPOSE UNDER ANY OTHER PROVISION OF THIS ARTICLE.
  S 9. Section 1210-C of the tax law is amended by adding a new subdivi-
sion (e) to read as follows:
  (E)  NOTWITHSTANDING  ANY  CONTRARY  PROVISION  OF  THIS  ARTICLE, THE
ONE-HALF PERCENT RATE OF TAX AUTHORIZED BY THIS SECTION SHALL NOT AFFECT
OR BE AFFECTED BY THE RATE OF TAX THE COUNTY OF SCHENECTADY  IMPOSES  OR
IS AUTHORIZED TO IMPOSE UNDER ANY OTHER PROVISION OF THIS ARTICLE.
  S 10. Section 1210-D of the  tax law is REPEALED.
  S 11. Section 1210-E of the tax law is REPEALED.
  S  12.  Subdivision  (a) of section 1211 of the tax law, as amended by
chapter 300 of the laws of 1968, is amended to read as follows:
  (a) On request by a majority vote of the whole number  of  the  school
authorities  of  the  school district or districts which are coterminous
with, partly within or wholly within a city having a population of  less
than  one  hundred  twenty-five thousand, such city is hereby authorized
and empowered to adopt and amend local laws imposing for school district
purposes the taxes authorized under section twelve hundred ten  OF  THIS
SUBPART,  at  the  rate of one-half, one, one and one-half, two, two and
one-half [or], three, THREE AND ONE-QUARTER, THREE AND  ONE-HALF,  THREE
AND  THREE-QUARTERS  OR FOUR percent which rate shall be uniform for all

A. 6575                             4

taxes imposed pursuant to  the  authority  of  this  section;  provided,
however,  where  a  city  imposes  a  tax  under  the  authority of both
[sections] SECTION twelve  hundred  ten  OF  THIS  SUBPART  and  [twelve
hundred  eleven]  THIS  SECTION, the aggregate rate of the taxes imposed
pursuant to both sections cannot exceed [three] FOUR percent.
  S 13.  Subdivision (a) of section 1212 of the tax law, as  amended  by
section  40 of part S-1 of chapter 57 of the laws of 2009, is amended to
read as follows:
  (a) Any school district which is coterminous with,  partly  within  or
wholly  within a city having a population of less than one hundred twen-
ty-five thousand, is hereby authorized and empowered, by  majority  vote
of  the  whole  number  of  its school authorities, to impose for school
district purposes, within the territorial limits of such school district
and without discrimination between residents and  nonresidents  thereof,
the taxes described in subdivision (b) of section eleven hundred five OF
THIS  CHAPTER  (but  excluding  the  tax  on  prepaid  telephone calling
services) and the taxes described in clauses (E) and (H) of  subdivision
(a) of section eleven hundred ten OF THIS CHAPTER, including the transi-
tional  provisions  in  subdivision (b) of section eleven hundred six of
this chapter, so far as such provisions can be made  applicable  to  the
taxes  imposed  by  such  school  district and with such limitations and
special provisions as are set forth in this article, such  taxes  to  be
imposed  at  the  rate  of one-half, one, one and one-half, two, two and
one-half [or], three, THREE AND ONE-QUARTER, THREE AND  ONE-HALF,  THREE
AND  THREE-QUARTERS  OR FOUR percent which rate shall be uniform for all
portions and all types of receipts and uses subject to  such  taxes.  In
respect  to  such taxes, all provisions of the resolution imposing them,
except as to rate and except as  otherwise  provided  herein,  shall  be
identical  with  the  corresponding provisions in [such] article twenty-
eight of this chapter, including the applicable definition and exemption
provisions of such article, so far as the  provisions  of  such  article
twenty-eight of this chapter can be made applicable to the taxes imposed
by such school district and with such limitations and special provisions
as are set forth in this article. The taxes described in subdivision (b)
of section eleven hundred five OF THIS CHAPTER (but excluding the tax on
prepaid  telephone  calling service) and clauses (E) and (H) of subdivi-
sion (a) of section eleven hundred ten OF THIS  CHAPTER,  including  the
transitional  provision  in  subdivision  (b)  of  [such] section eleven
hundred six of this chapter, may not be imposed by such school  district
unless  the  resolution imposes such taxes so as to include all portions
and all types of receipts and uses subject to tax under such subdivision
(but excluding the tax on prepaid telephone calling service) and  claus-
es.    Provided,  however,  that,  where  a school district imposes such
taxes, such  taxes  shall  omit  the  provision  for  refund  or  credit
contained  in subdivision (d) of section eleven hundred nineteen of this
chapter with respect to such taxes described in [such]  subdivision  (b)
of  section  eleven  hundred  five  OF  THIS  CHAPTER unless such school
district elects to provide such provision or, if so elected,  to  repeal
such provision.
  S  14. Subdivisions (a) and (b) of section 1223 of the tax law, subdi-
vision (a) as amended by chapter 74 of the laws of 2010, subdivision (b)
as separately amended by chapters 4, 8 and 9 of the laws  of  2003,  are
amended to read as follows:
  (a)  (1)  No  transaction  taxable  under  sections twelve hundred two
through twelve hundred four of this article shall be taxed  pursuant  to
this  article  by any county or by any city located therein, or by both,

A. 6575                             5

at an aggregate rate in excess of the highest  rate  set  forth  in  the
applicable  subdivision  of  section  twelve hundred one of this article
[or, in the case of any taxes imposed].
  (2) NO TRANSACTION TAXABLE pursuant to the authority of section twelve
hundred  ten or twelve hundred eleven of this article [(other than taxes
imposed by the county of Nassau, Erie,  Steuben,  Cattaraugus,  Suffolk,
Oneida,  Genesee,  Greene, Franklin, Herkimer, Tioga, Orleans, Allegany,
Ulster, Albany, Rensselaer, Tompkins, Wyoming, Columbia, Schuyler, Rock-
land, Chenango, Monroe, Chemung, Seneca,  Sullivan,  Wayne,  Livingston,
Schenectady,  Montgomery,  Delaware,  Clinton,  Niagara,  Yates,  Lewis,
Essex, Dutchess, Schoharie, Putnam, Chautauqua, Orange, Oswego, Ontario,
Jefferson or Onondaga and by the county of  Cortland  and  the  city  of
Cortland  and  by the county of Broome and the city of Binghamton and by
the county of Cayuga and the city of Auburn and by the county of  Otsego
and  the  city  of  Oneonta and by the county of Madison and the city of
Oneida and by the county of Fulton and the city of Gloversville  or  the
city  of  Johnstown  as  provided  in section twelve hundred ten of this
article) at a rate in excess of three percent, except that, in the  city
of Yonkers, in the city of Mount Vernon, in the city of New Rochelle, in
the  city  of  Fulton  and in the city of Oswego, the rate may not be in
excess of four percent and in the city of White Plains, the rate may not
be in excess of four percent and except that in the city of Poughkeepsie
in the county of Dutchess, if such county withdraws from  the  metropol-
itan commuter transportation district pursuant to section twelve hundred
seventy-nine-b  of the public authorities law and if the revenues from a
three-eighths percent rate of such tax imposed by such county,  pursuant
to  the  authority  of  section  twelve hundred ten of this article, are
required by local laws, ordinances or resolutions to be  set  aside  for
mass transportation purposes, the rate may not be in excess of three and
three-eighths  percent]  SHALL BE TAXED PURSUANT TO SUCH SECTIONS BY ANY
COUNTY OR BY ANY CITY LOCATED THEREIN, OR BY BOTH, AT AN AGGREGATE  RATE
IN  EXCESS OF FOUR PERCENT, OTHER THAN TAXES IMPOSED BY A COUNTY OR BY A
CITY AS PROVIDED, RESPECTIVELY, IN SUBDIVISION  (K)  OF  SECTION  TWELVE
HUNDRED TEN OF THIS ARTICLE.
  (b)  If a transaction is taxed by both a county and a city PURSUANT TO
THE AUTHORITY OF SECTION TWELVE HUNDRED TWO,  TWELVE  HUNDRED  THREE  OR
TWELVE  HUNDRED  FOUR  OF  THIS ARTICLE, OR PURSUANT TO THE AUTHORITY OF
SECTION TWELVE HUNDRED TEN OR TWELVE HUNDRED ELEVEN OF THIS ARTICLE, the
rate of tax on such transaction imposed  by  the  county  or  city,  not
having  prior  right  thereto pursuant to section twelve hundred twenty-
four OF THIS ARTICLE, shall be deemed to be reduced (or the  entire  tax
eliminated,  if  necessary)  to  the extent necessary to comply with the
[foregoing] requirement OF PARAGRAPH ONE OR TWO OF  SUBDIVISION  (A)  OF
THIS SECTION.
  (C) A tax imposed by a county upon any transaction, to the extent that
it  would require a reduction in any tax rate imposed thereon by a city,
shall not become effective in respect to any transaction taxed  by  such
city  (or  in  respect of other similar transactions outside of the city
which, if occurring in such city, would be subject  to  such  city  tax)
before  the  commencement  of the city's next succeeding fiscal year and
then only if the county shall have given notice  to  such  city  of  its
imposition of a tax on such transaction at least six months prior to the
commencement of such fiscal year, provided however that the local legis-
lative  body  of  such city may waive the requirement of such notice and
the postponement of the effective date of such tax. A city tax upon  any
transaction,  to the extent that it would require a reduction in any tax

A. 6575                             6

rate imposed by a county thereon, shall not become effective in  respect
of  any  transaction taxed by such county before the commencement of the
county's next succeeding fiscal year and then only  if  the  city  shall
have  given  notice  to  such  county of its imposition of a tax on such
transaction at least six months prior to the commencement of such fiscal
year, provided, however, that the local legislative body of such  county
may  waive the requirement of such notice and postponement of the effec-
tive date of such tax. However, whether or not the  six  months'  notice
requirement  provided  in  this  section  has been waived, a tax imposed
pursuant to the authority  of  section  twelve  hundred  ten  or  twelve
hundred  eleven  OF  THIS ARTICLE shall still be subject to the require-
ments provided for in the first three sentences of  subdivision  (d)  of
such sections and in subdivision (e) of such sections.
  S 15. Subdivisions (a), (b) and (c) of section 1224 of the tax law, as
amended  by  chapter 426 of the laws of 1968, paragraph 2 of subdivision
(a) and paragraph 2 of subdivision (b) as amended by chapter 506 of  the
laws of 1976, paragraph 1 of subdivision (b) as amended by section 40 of
part  Y  of  chapter  63  of  the  laws  of 2000, are amended to read as
follows:
  (a) Where a county contains one  or  more  cities  of  less  than  one
million, such county shall have prior right to impose:
  (1) any or all of the taxes described in subdivisions (c), (d) and (e)
of  section twelve hundred one OF THIS ARTICLE, as authorized by section
twelve hundred two OF THIS ARTICLE.
  (2) all of the taxes described in article twenty-eight OF THIS CHAPTER
as authorized by subdivision (a) of section twelve hundred ten  OF  THIS
ARTICLE,  to  the  extent of one-half the maximum rates authorized under
such subdivision, except as otherwise provided in this section.
  (b) Each city in such a county shall have prior right to impose:
  (1) any or all of the taxes described in subdivisions  (b),  (d),  (e)
and  (f)  of section eleven hundred five OF THIS CHAPTER, and, where the
tax described in subdivision (b) of section eleven hundred five OF  THIS
CHAPTER  is  imposed, all of the taxes described in clauses (E), (G) and
(H) of subdivision (a) of section eleven hundred ten of this chapter, as
authorized by subdivision (b) of section  twelve  hundred  ten  of  this
article.
  (2) all of the taxes described in article twenty-eight OF THIS CHAPTER
as  authorized  by subdivision (a) of section twelve hundred ten OF THIS
ARTICLE, or by section twelve hundred eleven OF  THIS  ARTICLE,  to  the
extent  of  one-half  the  maximum aggregate rates authorized under such
subdivision (a) and such section twelve hundred eleven, except as other-
wise provided in this section.
  (c) [However] EXCEPT AS OTHERWISE PROVIDED IN THIS  SECTION,  where  a
county  containing  a  city with a population of one hundred twenty-five
thousand or more imposes all of the taxes described in  article  twenty-
eight OF THIS CHAPTER as authorized by subdivision (a) of section twelve
hundred  ten  OF THIS ARTICLE (1) for county purposes and (2) for educa-
tional purposes or for allocation and distribution  to  cities  and  the
area outside cities, in accordance with section twelve hundred sixty-two
OF  THIS  ARTICLE,  the county shall have the prior right to impose such
taxes for county purposes at A RATE not  to  exceed  [one-third  of  the
maximum  rate authorized under subdivision (a) of section twelve hundred
ten] ONE PERCENT and prior right to impose such  taxes  for  educational
purposes or for such allocation and distribution, or both, at A RATE not
to  exceed [one-third of such maximum rate] ONE PERCENT.  In such event,
a city in the county shall have prior right to impose such  taxes  at  A

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RATE not to exceed [one-third of such maximum rate] ONE PERCENT.  TO THE
EXTENT  THAT  SUCH  A  COUNTY IMPOSES TAX AT THE RATE OF FOUR PERCENT OR
LESS, AND SUBDIVISION (E) OF THIS SECTION DOES NOT EXTEND TO THAT COUNTY
THE  SOLE  RIGHT TO IMPOSE A RATE OF TAX IN EXCESS OF THREE PERCENT, THE
COUNTY AND ANY CITY IN THAT COUNTY  SHALL  HAVE  THE  RESPECTIVE  RIGHTS
PROVIDED  IN  PARAGRAPH  TWO OF SUBDIVISION (A) OR IN SUBDIVISION (B) OF
THIS SECTION WITH RESPECT TO THE RATE OF TAX IN EXCESS OF THREE PERCENT,
BUT NOT IN EXCESS OF FOUR PERCENT, NOT IMPOSED BY THAT COUNTY.
  S 16. 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 17. 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 OF PREEMPTION.
  (E)  EACH  OF  THE  FOLLOWING  COUNTIES AND CITIES SHALL HAVE THE SOLE
RIGHT TO IMPOSE THE FOLLOWING RATE OF SALES AND COMPENSATING  USE  TAXES
IN EXCESS OF THREE PERCENT, BUT NOT IN EXCESS OF FOUR PERCENT, THAT SUCH
COUNTY  OR  CITY  IS  AUTHORIZED  TO IMPOSE PURSUANT TO THE AUTHORITY OF
SUBDIVISION (A) OF SECTION TWELVE HUNDRED  TEN  OF  THIS  ARTICLE.  SUCH
ADDITIONAL  RATE  OF TAX IN EXCESS OF THREE PERCENT SHALL NOT BE SUBJECT
TO PREEMPTION. NOTHING IN THIS SUBDIVISION SHALL PRECLUDE A COUNTY OR  A
CITY IN THAT COUNTY FROM IMPOSING A RATE OF TAX PURSUANT TO THE AUTHORI-
TY OF SUBDIVISION (A) OR (B) OF SECTION TWELVE HUNDRED TEN OF THIS ARTI-
CLE  IN EXCESS OF THREE PERCENT TO THE EXTENT THAT THIS SUBDIVISION DOES
NOT RESERVE A RATE IN EXCESS OF THREE PERCENT TO THE COUNTY OR CITY.
  (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,  ALLEGANY,  BROOME,  CATTARAUGUS,  CHEMUNG,
CHENANGO,  CLINTON, COLUMBIA, DELAWARE, ERIE, FRANKLIN, GENESEE, GREENE,
HERKIMER, LIVINGSTON, MONROE, MONTGOMERY, NASSAU, NIAGARA, ONEIDA, ONON-
DAGA, ORLEANS, PUTNAM, RENSSELAER, ROCKLAND, SCHOHARIE, SCHUYLER,  SENE-
CA, STEUBEN, SUFFOLK, SULLIVAN, TIOGA, TOMPKINS, ULSTER, WAYNE, WYOMING,
YATES.
  (2) CITIES:
  (A) ONE-QUARTER OF ONE PERCENT - NONE.
  (B) ONE-HALF OF ONE PERCENT - NONE.
  (C) THREE-QUARTERS OF ONE PERCENT - WHITE PLAINS.
  (D) ONE PERCENT - MOUNT VERNON, NEW ROCHELLE, YONKERS.
  (F)  EACH  OF  THE  FOLLOWING  COUNTIES AND CITIES SHALL HAVE THE SOLE
RIGHT TO IMPOSE THE FOLLOWING RATE OF SALES AND COMPENSATING  USE  TAXES
IN  EXCESS  OF  FOUR  PERCENT  THAT SUCH COUNTY OR CITY IS AUTHORIZED TO
IMPOSE PURSUANT TO THE AUTHORITY OF SUBDIVISIONS (A) AND (K) OF  SECTION
TWELVE  HUNDRED  TEN  OF  THIS  ARTICLE.  SUCH ADDITIONAL RATE OF TAX IN
EXCESS OF FOUR PERCENT SHALL NOT BE SUBJECT TO PREEMPTION.
  (1) COUNTIES:

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  (A) ONE-QUARTER OF ONE PERCENT - HERKIMER, NASSAU.
  (B) ONE-HALF OF ONE PERCENT - ALLEGANY.
  (C) THREE-QUARTERS OF ONE PERCENT - ERIE, ONEIDA.
  (D) ONE PERCENT - NONE.
  (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 - NONE.
  (G)  EACH  OF  THE FOLLOWING CITIES IS AUTHORIZED TO PREEMPT THE TAXES
IMPOSED PURSUANT TO THE AUTHORITY OF SUBDIVISION (A) OF  SECTION  TWELVE
HUNDRED TEN OF THIS ARTICLE BY THE COUNTY IN WHICH IT IS LOCATED, TO THE
EXTENT  OF  ONE-HALF THE MAXIMUM AGGREGATE RATE AUTHORIZED UNDER SECTION
TWELVE HUNDRED TEN OF THIS ARTICLE: AUBURN, IN CAYUGA COUNTY;  CORTLAND,
IN CORTLAND COUNTY; GLOVERSVILLE OR JOHNSTOWN, IN FULTON COUNTY; ONEIDA,
IN MADISON COUNTY; ONEONTA, IN OTSEGO COUNTY. AS OF THE DATE THIS SUBDI-
VISION  TAKES  EFFECT,  ANY SUCH PREEMPTION 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 A CITY TO CHANGE SUCH
PREEMPTION.  ANY  PREEMPTION 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.
  S 18. Subdivisions (s) and (hh) of section 1224 of the tax law, subdi-
vision (s) as amended by chapter 117 of the laws of 2004, paragraph 2 of
subdivision (s) as amended by section 3-a of part M-1 of chapter 109  of
the  laws of 2006, subdivision (hh) as added by section 3 of part M-1 of
chapter 109 of the laws of 2006, are amended to read as follows:
  [(s)] (H) (1) Notwithstanding any other  provision  of  this  section,
each city in the county of Oswego shall have prior right to impose:
  (A) all of the taxes described in article twenty-eight of this chapter
as  authorized  by  subdivision  (a) of section twelve hundred ten or by
section twelve hundred eleven of this article, up to  the  maximum  rate
authorized by the opening paragraph of such section twelve hundred ten.
  (B)  any  or  all of the taxes described in subdivisions (b), (d), (e)
and (f) of section eleven hundred five of this chapter, and,  where  the
tax  described in such subdivision (b) of section eleven hundred five is
imposed, all of the taxes described in  clauses  (E),  (G)  and  (H)  of
subdivision  (a)  of  section  eleven  hundred  ten  of this chapter, as
authorized by subdivision (b) of section  twelve  hundred  ten  of  this
article.
  (2)  Notwithstanding any provision of this article, [during any period
that] TAX IMPOSED BY the county of Oswego [is authorized  to  impose  an
additional  rate of tax by] PURSUANT TO THE AUTHORITY OF SUBDIVISION (A)
OF section twelve hundred ten of this article[, such county  shall  have
the  sole  right to impose such additional rate, such additional rate of
tax shall be in addition to any other tax which such county  may  impose
or  may  be imposing pursuant to this article or any other law, and such
additional rate of tax] AT THE RATE OF FOUR PERCENT OR LESS shall not be
subject to [pre-emption and] PREEMPTION BUT shall apply only in the area
of the county outside the cities in  such  county,  provided  that  such
[additional]  rate of the county shall apply in a city in such county to
the extent the city does not impose tax pursuant  to  the  authority  of
section twelve hundred ten of this article [at a rate greater than three
percent].

A. 6575                             9

  [(hh)] (I) Notwithstanding the foregoing provisions of this section or
other law to the contrary:
  (1)  If a county, other than a county to which subdivision (c) of this
section applies and other than Oswego county, and a city in  the  county
each  impose  sales and compensating use taxes pursuant to the authority
of subpart B of part one of this article, and
  (A) neither elects  to  tax  motor  fuel  and  diesel  motor  fuel  as
described  in  subdivision  (m) of section eleven hundred eleven of this
chapter, the provisions of paragraph two of subdivisions (a) and (b)  of
this  section,  EXCEPT AS OTHERWISE PROVIDED IN SUBDIVISIONS (E) THROUGH
(G) OF THIS SECTION, shall apply to their rates of tax on motor fuel and
diesel motor fuel in such city; or
  (B) both elect to tax motor fuel and diesel motor fuel as described in
subdivision (m) of section eleven hundred eleven of this  chapter,  each
shall  have  the  prior right to the taxes on such fuels as described in
subdivision (m) of section eleven hundred eleven of this chapter, to the
extent of one-half the maximum rate authorized for such county or  city,
without  regard  to  whether  they  have  chosen the two dollar or three
dollar base on which such taxes may be imposed; or
  (C) only one of them elects to tax motor fuel and diesel motor fuel as
described in subdivision (m) of section eleven hundred  eleven  of  this
chapter,  the  one  that did not make such election shall have the prior
right to impose taxes on such fuels  described  in  subdivision  (m)  of
section eleven hundred eleven of this chapter, to the extent of one-half
the maximum rate, and the one that did make such election shall have the
prior  right  to impose taxes on such fuels described in subdivision (m)
of section eleven hundred eleven of this chapter, to the extent of  one-
half  the  maximum  rate authorized for such locality but with regard to
whether it chose the two dollar or three dollar base on which such taxes
may be imposed.
  (2) If a county to which subdivision (c) of this section applies and a
city in such county each impose sales and compensating use taxes  pursu-
ant to the authority of subpart B of part one of this article, and
  (A)  neither  elects  to  tax  motor  fuel  and  diesel  motor fuel as
described in subdivision (m) of section eleven hundred  eleven  of  this
chapter,  the  provisions of subdivision (c) of this section shall apply
to their rates of tax on motor fuel and diesel motor fuel in such  city;
or
  (B) both elect to tax motor fuel and diesel motor fuel as described in
subdivision  (m)  of  section eleven hundred eleven of this chapter, the
county shall have the prior right to  impose  taxes  on  such  fuels  as
described  in  subdivision  (m) of section eleven hundred eleven of this
chapter, to the extent of two-thirds, and the city shall have the  prior
right  to  impose taxes on such fuels as described in subdivision (m) of
section eleven hundred eleven of this chapter, to  the  extent  of  one-
third,  of the maximum rate authorized for such county and city, without
regard to whether they have chosen the two dollar or three  dollar  base
on which such taxes may be imposed; or
  (C) only one of them elects to tax motor fuel and diesel motor fuel as
described  in  subdivision  (m) of section eleven hundred eleven of this
chapter, if the county did not make such election,  it  shall  have  the
prior  right  to impose taxes on such fuels described in subdivision (m)
of section eleven hundred eleven of this chapter, to the extent of  two-
thirds  the  maximum  rate authorized, and the city shall have the prior
right to impose taxes on such fuels  described  in  subdivision  (m)  of
section  eleven  hundred  eleven  of this chapter, to the extent of one-

A. 6575                            10

third the maximum rate authorized for  such  city  but  with  regard  to
whether  it  chose the two dollar or three dollar base on which such tax
may be imposed; and, if the city did not make  the  election,  it  shall
have the prior right to impose taxes on such fuels described in subdivi-
sion (m) of section eleven hundred eleven of this chapter, to the extent
of  one-third the maximum rate authorized, and the county shall have the
prior right to impose taxes on such fuels described in  subdivision  (m)
of  section eleven hundred eleven of this chapter, to the extent of two-
thirds the maximum rate authorized for such county but  with  regard  to
whether it chose the two dollar or three dollar base on which such taxes
may be imposed.
  (3)  In Oswego county, references in subparagraph (A) of paragraph one
of subdivision [(s)] (H) of this section to tax imposed  by  a  city  in
such  county  at  the  maximum rate authorized or in subparagraph (B) of
PARAGRAPH ONE OF subdivision [(s)] (H) of  this  section  to  the  taxes
described  in  subdivision  (b)  of  section eleven hundred five of this
chapter shall include tax imposed by the city pursuant to  any  election
it  makes under subdivision (m) of section eleven hundred eleven of this
chapter, regardless of whether such city chooses the two dollar or three
dollar base on which such tax may be imposed.
  (4) Nothing in this subdivision or in subdivision (m) of section elev-
en hundred eleven of this chapter  shall  be  construed  to  affect  the
authority  of  a  county  or city to impose an additional rate of tax IN
EXCESS OF FOUR PERCENT pursuant to this article,  provided  that,  if  a
county  or  city  makes  the  election  described  in subdivision (m) of
section eleven hundred eleven of this chapter, such election shall apply
uniformly to any tax it imposes pursuant to the authority of  subpart  B
of  part  one of this article, including any SUCH additional rate of tax
it is authorized to impose.
  (5) For purposes of this section, the terms "maximum rate  authorized"
and  "maximum  rate" shall each have the same meaning as in subdivisions
(a)[, (b)] and [(c)] (B) of this section.
  S 19. Paragraph 2 of subdivision (c) of section 1261 of the  tax  law,
as  amended by section 9 of part SS-1 of chapter 57 of the laws of 2008,
is amended to read as follows:
  (2) However, the taxes, penalties and interest from  the  [additional]
one percent rate IN EXCESS OF THREE PERCENT which the city of Yonkers is
authorized  to  impose  pursuant  to  section twelve hundred ten of this
article, after the comptroller has reserved such refund  fund  and  such
cost  shall  be  paid to the special sales and compensating use tax fund
for the city of Yonkers established by section ninety-two-f of the state
finance law at the times set forth in [the preceding sentence] PARAGRAPH
ONE OF THIS SUBDIVISION.
  S 20. Subdivisions (a) and (b) of  section  1262-a  of  the  tax  law,
subdivision  (a)  as amended and subdivision (b) as added by chapter 617
of the laws of 1992, are amended to read as follows:
  (a) In the event that the county of Tompkins and the  city  of  Ithaca
both  impose  the  same  taxes  described in section twelve hundred two,
twelve hundred three or twelve hundred ten of  this  [chapter]  ARTICLE,
the  county  shall have power to impose or continue to impose such taxes
on the area of the county outside such  city  up  to  the  maximum  rate
authorized  therefor.  In  such event, notwithstanding the provisions of
[the preceding] section TWELVE  HUNDRED  SIXTY-TWO  OF  THIS  PART,  the
portion  of  the net collections received by the county by reason of its
additional rate on such area (CONSIDERED WITHOUT REGARD TO  THE  PORTION
OF ANY COUNTY RATE IN EXCESS OF THREE PERCENT), shall be allocated quar-

A. 6575                            11

terly  to the towns in such area in proportion to their respective popu-
lations, and allocated between the towns and villages,  if  any  village
elects  to  take  its  share  in cash, in proportion to their respective
populations,  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.
  (b) Notwithstanding any other provision of law to the contrary, if the
county of Tompkins imposes [the additional one-half or one percent  rate
of]  tax  pursuant  to  the [provisions] AUTHORITY of SUBDIVISION (A) OF
section twelve hundred ten of this article AT A RATE IN EXCESS OF  THREE
PERCENT,  the  [net  collections received by the] county [of Tompkins on
account of such additional rate during the first six months  such  addi-
tional  rate  is in effect] shall [be retained by the county of Tompkins
to be used for any county purpose. Thereafter,] RETAIN seventy-five [per
centum] PERCENT of net collections  attributable  to  such  [additional]
rate  [shall  be  retained by the county of Tompkins] IN EXCESS OF THREE
PERCENT, to be used for any  county  purpose,  and  SHALL  ALLOCATE  the
remaining  twenty-five  [per  centum]  PERCENT of [such] net collections
[shall be allocated] FROM SUCH RATE IN EXCESS OF THREE  PERCENT  BETWEEN
THE  CITY  OF  ITHACA  AND  THE  AREA OF THE COUNTY OUTSIDE SUCH CITY as
follows:
  (1) Where the city of Ithaca imposes [a] tax pursuant to the authority
of subdivision (a) of section [one thousand two] TWELVE hundred  ten  of
this  article,  [that portion received by] the county [on account of the
additional tax imposed by the county] SHALL ALLOCATE THE PORTION OF SUCH
NET COLLECTIONS ON ACCOUNT OF ITS RATE OF TAX IN EXCESS OF THREE PERCENT
within the city of Ithaca [shall be allocated] to the city of Ithaca  to
be  used  for any city purpose. Where the city of Ithaca does not impose
[a] tax pursuant to the authority of such  subdivision  (a)  of  section
[one  thousand  two]  TWELVE hundred ten the amount required to be allo-
cated to such city, to be used for any city purpose, shall be determined
in proportion to such city's population determined as a portion  of  the
county's  total  population  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.
  (2) The balance of such twenty-five [per centum] PERCENT OF THE  COUN-
TY'S  NET  COLLECTIONS FROM ITS TAX IMPOSED AT A RATE IN EXCESS OF THREE
PERCENT, after deduction of the amount allocated to the city  of  Ithaca
pursuant to paragraph one of this subdivision, shall be allocated to the
towns  of  such  county,  and between towns and villages, if any village
elects to take its share in cash, in the manner described in subdivision
(a) of this section with respect to the area of the county  outside  the
city of Ithaca.
  S  21. Section 1262-e of the tax law, as amended by chapter 286 of the
laws of 2009, is amended to read as follows:
  S 1262-e. [Establishment]  NASSAU  COUNTY  -  ESTABLISHMENT  of  local
government  assistance programs [in Nassau county]. 1. Towns and cities.
Notwithstanding any other provision of law to the  contrary,  for  [the]
calendar  [year]  YEARS  beginning  [on] January first, nineteen hundred
ninety-eight and continuing [through  the  calendar  year  beginning  on
January  first,  two thousand eleven] ANNUALLY THEREAFTER, the county of
Nassau shall enact and establish a local government  assistance  program
for  the  towns  and  cities within such county to assist such towns and
cities to minimize real property taxes; defray the cost and  expense  of

A. 6575                            12

the  treatment,  collection, management, disposal, and transportation of
municipal solid waste, and to comply with the provisions of chapter  two
hundred  ninety-nine  of  the laws of nineteen hundred eighty-three; and
defray  the  cost  of maintaining conservation and environmental control
programs. Such special assistance program for the towns and cities with-
in such county and the funding for such program shall  equal  [one-third
of]  the  revenues  received  by such county from the imposition of [the
three-quarters percent] ITS sales  and  COMPENSATING  use  [tax  during]
TAXES  IMPOSED  AT  THE  RATE OF ONE-QUARTER OF ONE PERCENT IN EXCESS OF
THREE PERCENT EACH calendar [years two thousand one, two  thousand  two,
two  thousand  three, two thousand four, two thousand five, two thousand
six, two thousand seven, two thousand  eight,  two  thousand  nine,  two
thousand  ten,  and  two thousand eleven additional to the regular three
percent rate authorized for such county in section twelve hundred ten of
this article] YEAR.  The monies for such special local assistance  shall
be  paid  and  distributed to the towns and cities on a per capita basis
using the population figures in the  latest  decennial  federal  census.
Provided  further,  that  notwithstanding any other law to the contrary,
the establishment of such special assistance program shall preclude  any
city  or  town  within such county from preempting or claiming under any
other section of this [chapter] ARTICLE the revenues  derived  from  the
[additional] COUNTY'S FIRST THREE-QUARTERS OF ONE PERCENT RATE OF tax IN
EXCESS OF THREE PERCENT authorized by section twelve hundred ten of this
article.  Provided  further,  that any such town or towns may, by resol-
ution of the town board, apportion all or a part of monies  received  in
such  special  assistance  program to an improvement district or special
district account within such town or towns in order  to  accomplish  the
purposes of this special assistance program.
  2. Villages. Notwithstanding any other provision of law to the contra-
ry,  for [the] calendar [year] YEARS beginning [on] January first, nine-
teen hundred ninety-eight and  continuing  [through  the  calendar  year
beginning  on  January  first, two thousand eleven] ANNUALLY THEREAFTER,
the county of Nassau, by local law, is hereby  empowered  to  enact  and
establish  a local government assistance program for the villages within
such county to assist such villages to  minimize  real  property  taxes;
defray  the  cost  and expense of the treatment, collection, management,
disposal, and transportation of municipal solid waste;  and  defray  the
cost of maintaining conservation and environmental control programs. The
funding  of  such  local assistance program for the villages within such
county may be provided by Nassau county  during  any  calendar  year  in
which  such  village local assistance program is in effect and shall not
exceed one-sixth of the revenues [received]  THE  COUNTY  RECEIVES  from
[the  imposition of the three-quarters percent] ITS sales and COMPENSAT-
ING use [tax that are remaining after the towns and cities have received
their funding pursuant to the provisions  of  subdivision  one  of  this
section]  TAXES IMPOSED AT THE RATE OF ONE-HALF OF ONE PERCENT IN EXCESS
OF THREE PERCENT.  The funding for such village local assistance program
shall be paid and distributed to the villages  on  a  per  capita  basis
using  the  population  figures  in the latest decennial federal census.
Provided further, that the establishment of such village  local  assist-
ance  program  shall  preclude  any  village  within  such  county  from
[preempting or] claiming under any other section of this [chapter] ARTI-
CLE  the  revenues  derived  from  the   [additional]   COUNTY'S   FIRST
THREE-QUARTERS  OF  ONE  PERCENT  RATE OF tax IN EXCESS OF THREE PERCENT
authorized by section twelve hundred ten of this article.

A. 6575                            13

  S 22. Section 1262-g of the tax law, as amended by chapter 168 of  the
laws of 2009, 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]  EXCESS OF THREE PERCENT.
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] IN EXCESS OF the three percent rate,  AS  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  COUNTY'S  net  collections
attributable  to  one-half of [the county's additional] SUCH one percent
rate of tax calculated on the basis of the ratio which such city's popu-
lation 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 gener-
al 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 eigh-
teen 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,  nine-
teen  hundred ninety-three, and the first one million five hundred thou-
sand 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  allo-
cated  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 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 peri-
ods: September first, nineteen hundred ninety-four, through August thir-
ty-first,  nineteen  hundred  ninety-five;  September  first,   nineteen
hundred  ninety-five through August thirty-first, nineteen hundred nine-
ty-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, nineteen hundred nine-
ty-eight; September first, nineteen hundred ninety-eight through  August

A. 6575                            14

thirty-first,  nineteen  hundred  ninety-nine; September 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 thou-
sand 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 thousand  six;  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 thir-
ty-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] TWELVE MONTH PERI-
OD   COMMENCING   SEPTEMBER   FIRST  AND  ENDING  THE  FOLLOWING  AUGUST
THIRTY-FIRST, 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 noth-
ing  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 23. Section 1262-h of the tax law, as amended by chapter 284 of  the
laws of 2009, is amended to read as follows:
  S 1262-h. [Allocation] STEUBEN COUNTY - ALLOCATION and distribution of
net  collections  from  the  [additional]  one percent rate of sales and
compensating use taxes in [Steuben  county]  EXCESS  OF  THREE  PERCENT.
Notwithstanding  any  provision  of  law  to  the  contrary,  of the net
collections received by the county of Steuben as a result of the imposi-
tion of the [additional] one percent rate of  tax  IN  EXCESS  OF  THREE
PERCENT  authorized  by  section twelve hundred ten of this article [(a)
during the period beginning December  first,  nineteen  hundred  ninety-
three  and  ending November thirtieth, nineteen hundred ninety-four, the
county of Steuben shall pay or cause to be paid to the city  of  Hornell
the  sum of two hundred thousand dollars, to the city of Corning the sum
of three hundred thousand dollars, and the sum of five hundred  thousand
dollars to the towns and villages of the county of Steuben, on the basis
of  the  ratio which the full valuation of real property in each town or
village bears to the aggregate full valuation of real property in all of
the towns and villages in such area. Of the net collections received  by
the  county  of Steuben as a result of the imposition of said additional
one percent rate of tax authorized by section twelve hundred ten of this
article during the period beginning  December  first,  nineteen  hundred
ninety-four and ending November thirtieth, nineteen hundred ninety-five,
the  county  of  Steuben  shall  pay  or cause to be paid to the city of
Hornell the sum of three hundred thousand dollars, to the city of  Corn-
ing the sum of four hundred fifty thousand dollars, and the sum of seven
hundred  fifty  thousand dollars to the towns and villages of the county

A. 6575                            15

of Steuben, on the basis of the ratio which the full valuation  of  real
property  in  each town or village bears to the aggregate full valuation
of real property in all of the towns and villages in such area; and  (b)
during the period beginning December first, nineteen hundred ninety-five
and ending November thirtieth, two thousand seven, the county of Steuben
shall annually pay or cause to be paid to the city of Hornell the sum of
five  hundred  fifty thousand dollars, to the city of Corning the sum of
six hundred thousand dollars, and the sum of seven hundred  fifty  thou-
sand  dollars to the towns and villages of the county of Steuben, on the
basis of the ratio which the full valuation of  real  property  in  each
town  or  village bears to the aggregate full valuation of real property
in all of the towns and villages in such area;  and  during  the  period
beginning December first, two thousand seven and ending November thirti-
eth,  two  thousand  nine,  the  county of Steuben shall annually pay or
cause to be paid to the city of Hornell the sum of six hundred ten thou-
sand dollars, to the city of Corning the sum of six hundred fifty  thou-
sand dollars, and the sum of seven hundred fifty thousand dollars to the
towns  and  villages of the county of Steuben, on the basis of the ratio
which the full valuation of real property in each town or village  bears
to the aggregate full valuation of real property in all of the towns and
villages  in such area; and] during the period beginning December first,
two thousand [nine] ELEVEN and ending November thirtieth,  two  thousand
[eleven]  TWELVE, AND CONTINUING FOR SUCH TWELVE-MONTH PERIODS THEREAFT-
ER, the county of Steuben shall annually pay or cause to be paid to  the
city  of  Hornell  the sum of seven hundred ten thousand dollars, to the
city of Corning the sum of seven hundred ten thousand dollars,  and  the
sum of seven hundred fifty thousand dollars to the towns and villages of
the  county  of  Steuben, on the basis of the ratio which the full valu-
ation of real property in each town or village bears  to  the  aggregate
full valuation of real property in all of the towns and villages in such
area.
  S  24. Section 1262-i of the tax law, as amended by chapter 420 of the
laws of 2003, is amended to read as follows:
  S 1262-i. [Allocation] TIOGA COUNTY - ALLOCATION  of  net  collections
from  the  [additional]  one  percent rate of sales and compensating use
taxes in [the county of Tioga] EXCESS OF THREE PERCENT.  Notwithstanding
any contrary provision of law, one-half of the net collections  received
by the county of Tioga from the one percent RATE OF sales and compensat-
ing  use  taxes in [addition to the] EXCESS OF three percent [rate, each
as] authorized by section twelve hundred ten of this article[,] shall be
deposited in the general fund  of  such  county  and  one-half  of  such
collections  shall  be  deposited  by  the  county of Tioga in a capital
reserves fund. Disbursements from such capital reserves fund shall sole-
ly be made for the purposes of capital projects and repaying  any  debts
incurred for such capital projects in the county of Tioga.
  S  25. Section 1262-j of the tax law, as amended by chapter 180 of the
laws of 1995, subdivision (b) as amended by chapter 27 of  the  laws  of
2001,  subdivision (c) as amended by chapter 283 of the laws of 2009, is
amended to read as follows:
  S 1262-j. [Allocation] SUFFOLK COUNTY - ALLOCATION and distribution of
net collections from the [additional] ONE  PERCENT  RATE  OF  sales  and
compensating use taxes in [Suffolk county] EXCESS OF THREE PERCENT. [(a)
Notwithstanding  any  provision  of  law  to  the  contrary,  of the net
collections received by the county of Suffolk as a result of the imposi-
tion of up to the additional one  percent  rate  of  tax  authorized  by
section  twelve  hundred ten of this chapter during the period beginning

A. 6575                            16

January first, nineteen hundred ninety-four and ending December  thirty-
first,  nineteen  hundred ninety-five, the county of Suffolk shall allo-
cate such net collections as follows: one-eighth of the net  collections
received  shall  be dedicated for public safety purposes; an appropriate
amount shall be used to bring the maximum funds dedicated to  the  sewer
stabilization fund to twelve million five hundred thousand dollars annu-
ally;  and,  the  balance  shall be deposited in the general fund of the
county of Suffolk.
  (b) 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 three-quarters of one  percent  to  the  tax  authorized  by
section  twelve  hundred  ten  of  this article for the period beginning
January first, nineteen hundred ninety-six and ending May  thirty-first,
two thousand one, imposed by local laws or resolutions (by simple major-
ity)  by the county legislature, and signed by the county executive, the
county of Suffolk shall allocate such net  collections  as  follows:  an
amount  equal to no less than one-eighth and no more than one-quarter of
net collections which would be received from the imposition  of  a  full
one percent rate increase, shall be dedicated for public safety purposes
and  the balance shall be deposited in the general fund of the county of
Suffolk.
  (c)] Notwithstanding any provision of law to the contrary, [of the net
collections received by] IF the county of Suffolk [as a  result  of  the
increase]  IMPOSES  SALES  AND COMPENSATING USE TAXES AT THE RATE of one
percent [to the tax] IN  EXCESS  OF  THREE  PERCENT,  AS  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], 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 FROM SUCH  ONE  PERCENT
RATE  IN EXCESS OF THREE PERCENT 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.
  S 26. Subdivision (d) of section 1262-k of the tax law,  as  added  by
chapter 117 of the laws of 2004, is amended to read as follows:
  (d)  Subdivisions  (a)  and  (b) of this section shall apply only with
respect to taxes imposed at a rate not to exceed three  percent  by  the
county  of  Oswego  and by any city in such county and without regard to
any [additional] rate of tax IN EXCESS OF THREE PERCENT that such county
or any such city may be authorized to or does impose.
  S 27. Section 1262-l of the tax law, as amended by chapter 155 of  the
laws of 2009, is amended to read as follows:
  S  1262-l.  [Allocation] ROCKLAND COUNTY - ALLOCATION and distribution
of net collections from the [additional] ONE PERCENT rate of  sales  and
compensating  use tax in [Rockland county] EXCESS OF THREE PERCENT. [1.]
Notwithstanding any provision of law to the contrary, if the  county  of
Rockland  imposes  the  [additional five-eighths of] one percent rate of
tax IN EXCESS OF THREE PERCENT authorized by section twelve hundred  ten
of  this  article [during the period beginning March] EFFECTIVE DECEMBER
first, two thousand [two, and ending November thirtieth,  two  thousand]
eleven AND THEREAFTER, such county shall allocate and distribute [twenty
percent]  (1)  ONE-EIGHTH  of the net collections from such [additional]
ONE PERCENT rate to the towns and villages in the county  in  accordance
with subdivision (c) of section twelve hundred sixty-two of this part on

A. 6575                            17

the basis of the ratio which the population of each such town or village
bears to such county's total population; and
  [2. Notwithstanding any provision of law to the contrary, if the coun-
ty  of Rockland imposes the additional three-eighths of one percent rate
of tax authorized by section twelve hundred ten of this  article  during
the  period beginning March first, two thousand seven, and ending Novem-
ber thirtieth, two thousand  eleven,  such  county  shall  allocate  and
distribute  sixteen  and  two-thirds  percent] (2) ONE-EIGHTH of the net
collections from such [additional] ONE PERCENT rate to the general funds
of towns and villages within the county of Rockland with  existing  town
and  village  police  departments  [from March first, two thousand seven
through December thirty-first, two thousand seven and  thirty-three  and
one-third  percent of the net collections from such additional rate from
January first, two thousand eight through November thirtieth, two  thou-
sand  eleven.  The  monies  allocated  and  distributed pursuant to this
subdivision shall be allocated and distributed  to  towns  and  villages
with  police departments] on the basis of the number of full-time equiv-
alent police officers employed by each police department and  shall  not
be used for salaries heretofore or hereafter negotiated.
  S  28.  Section  1262-l of the tax law, as added by chapter 207 of the
laws of 2002, is amended by adding a new  subdivision  (c)  to  read  as
follows:
  (C) THIS SECTION SHALL APPLY TO TAXES IMPOSED IN WARREN COUNTY ONLY AT
THE RATE OF THREE PERCENT OR LESS.
  S  29. Section 1262-m of the tax law, as amended by chapter 371 of the
laws of 2003, is amended to read as follows:
  S 1262-m. [Allocation] CHENANGO COUNTY - ALLOCATION of net collections
from the [additional] one percent rate of  sales  and  compensating  use
taxes in [the county of Chenango] EXCESS OF THREE PERCENT. Notwithstand-
ing  any  contrary provision of law, all net collections received by the
county of Chenango from the one percent RATE OF sales  and  compensating
use  taxes  in [addition to] EXCESS OF the three percent rate[, each as]
authorized by section twelve hundred ten of  this  article[,]  shall  be
used,  in the first instance, to pay the cost of constructing and repay-
ing any debts incurred in the construction of the Chenango county public
safety building project,  and  any  operational  costs  related  to  the
Chenango county public safety building. Any and all revenue derived from
such  [additional]  one  percent RATE OF tax IN EXCESS OF THREE PERCENT,
after the construction and debt financing costs of the  Chenango  county
public  safety building project annex, and any operational costs related
to the Chenango county public safety building are paid, shall be  depos-
ited by the county of Chenango in a capital reserves fund. Disbursements
from such capital reserves fund shall solely be made for the purposes of
capital  projects  and  repaying  any  debts  incurred  for such capital
projects in the county of Chenango.
  S 30. Section 1262-n of the tax law, as amended by chapter 149 of  the
laws of 2009, is amended to read as follows:
  S   1262-n.   [Disposition]   NIAGARA  COUNTY  -  DISPOSITION  of  net
collections from the [additional] one percent rate of sales and  compen-
sating  use  taxes  in  [the county of Niagara] EXCESS OF THREE PERCENT.
Notwithstanding any contrary provision of law, if the county of  Niagara
imposes  the [additional] one percent rate of sales and compensating use
taxes IN EXCESS OF THREE PERCENT authorized by  section  twelve  hundred
ten  of  this article for [all or] any [portion of the] period beginning
[March] ON OR AFTER DECEMBER  first,  two  thousand  [three  and  ending
November  thirtieth,  two thousand] eleven, the county shall use all net

A. 6575                            18

collections from such [additional] one percent rate IN EXCESS  OF  THREE
PERCENT  to  pay  the county's expenses for Medicaid[. The] AND SUCH net
collections [from the additional one percent rate  imposed  pursuant  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 coun-
ty.  Any  and  all  remaining net collections from such [additional] one
percent tax IN EXCESS OF THREE PERCENT, after the Medicaid expenses  are
paid, shall be deposited by the county of Niagara in the general fund of
such county for any county purpose.
  S  31. Section 1262-o of the tax law, as amended by chapter 174 of the
laws of 2009, is amended to read as follows:
  S  1262-o.  [Disposition]  CHAUTAUQUA  COUNTY  -  DISPOSITION  of  net
collections  from the [additional] FIRST ONE-HALF OF ONE PERCENT rate of
sales and compensating use taxes in [the county of Chautauqua] EXCESS OF
THREE PERCENT.  [Notwithstanding any contrary provision of law,  if  the
county  of Chautauqua imposes the additional one and one-quarter percent
rate of sales and compensating use taxes authorized  by  section  twelve
hundred  ten of this article for all or any portion of the period begin-
ning March first, two thousand five and ending August thirty-first,  two
thousand six, the additional one percent rate authorized by such section
for all or any of the period beginning September first, two thousand six
and ending November thirtieth, two thousand seven, the additional three-
quarters  of  one percent rate authorized by such section for all or any
of the period beginning December first, two thousand  seven  and  ending
November  thirtieth,  two  thousand  ten, the county shall allocate one-
fifth of the net collections from the additional three-quarters  of  one
percent  to the cities, towns and villages in the county on the basis of
their respective populations, 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, and
allocate the remainder of the net collections from the additional three-
quarters of one percent as follows: (1) to pay the county's expenses for
Medicaid and other expenses required by law; (2) to pay for  local  road
and bridge projects; (3) for the purposes of capital projects and repay-
ing  any debts incurred for such capital projects in the county of Chau-
tauqua that are not otherwise paid for  by  revenue  received  from  the
mortgage  recording  tax;  and  (4)  for deposit into a reserve fund for
bonded indebtedness established pursuant to the general municipal  law.]
Notwithstanding any contrary provision of law, if the county of Chautau-
qua imposes [the additional] A one-half percent OR GREATER rate of sales
and  compensating  use  taxes [authorized by such section twelve hundred
ten] IN EXCESS OF THREE PERCENT for [all or] any [of the] period  begin-
ning  December  first,  two thousand [ten and ending November thirtieth,
two thousand] eleven OR THEREAFTER, the  county  shall  allocate  three-
tenths  of  the  net collections from the [additional] FIRST one-half of
one percent RATE OF SUCH TAXES IN EXCESS OF THREE PERCENT to the cities,
towns and villages in the county on the basis of their respective  popu-
lations,  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, and allocate the remainder
of the net collections  from  [the]  SUCH  additional  one-half  of  one
percent  RATE  as follows: (1) to pay the county's expenses for Medicaid
and other expenses required by law; (2) to pay for local road and bridge
projects; (3) for the purposes of  capital  projects  and  repaying  any

A. 6575                            19

debts  incurred  for  such  capital projects in the county of Chautauqua
that are not otherwise paid for by revenue received  from  the  mortgage
recording  tax;  and  (4)  for  deposit  into  a reserve fund for bonded
indebtedness  established pursuant to the general municipal law. The net
collections from [the additional rates imposed pursuant to this section]
SUCH ONE-HALF OF ONE PERCENT RATE 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 purposes above described.
  S  32. Section 1262-p of the tax law, as amended by chapter 136 of the
laws of 2009, is amended to read as follows:
  S  1262-p.  [Disposition]  LIVINGSTON  COUNTY  -  DISPOSITION  of  net
collections  from the [additional] one percent rate of sales and compen-
sating use taxes in [the county of Livingston] EXCESS OF THREE  PERCENT.
Notwithstanding  any contrary provision of law, if the county of Living-
ston imposes the [additional] one percent rate of sales and compensating
use taxes IN EXCESS  OF  THREE  PERCENT  authorized  by  section  twelve
hundred  ten  of  this  article for [all or] any [portion of the] period
beginning [June] ON OR AFTER DECEMBER first,  two  thousand  [three  and
ending  November  thirtieth,  two thousand] eleven, the county shall use
all net collections from such [additional] one percent rate to  pay  the
county's  expenses  for  Medicaid.  The  net collections from [the addi-
tional] SUCH one percent rate [imposed pursuant 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. Any and all
remaining net collections from such [additional] one percent [tax] RATE,
after the Medicaid expenses are paid, shall be deposited by  the  county
of Livingston in the general fund of such county for any county purpose.
  S  33. Section 1262-q of the tax law, as amended by chapter 266 of the
laws of 2010, is amended to read as follows:
  S 1262-q. Erie county-disposition of  net  collections  from  the  one
percent  rate  of  sales  and  compensating use taxes in 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 IN EXCESS OF THREE PERCENT authorized by  section
twelve  hundred  ten  of  this article during [the] ANY period beginning
January first, two thousand seven, or thereafter, the county shall allo-
cate each calendar year the first twelve million five  hundred  thousand
dollars  of the net collections from such 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. SEE SECTION TWELVE HUNDRED SIXTY-TWO-T OF THIS
PART FOR ANOTHER PROVISION RELATING TO ERIE COUNTY.
  S 34. Section 1262-r of the tax law, as added by chapter  374  of  the
laws of 2006, is amended to read as follows:
  S  1262-r. [Allocation] OSWEGO COUNTY - ALLOCATION and distribution of
certain net collections [in the county of Oswego].  Notwithstanding  any
other  provision  of law to the contrary, if the city of Fulton does not
impose any tax pursuant to the authority of section twelve  hundred  ten
of this article: (1) the county of Oswego shall impose sales and compen-
sating use taxes pursuant to the authority of subdivision (a) of section

A. 6575                            20

twelve  hundred  ten  of  this  article  at [the maximum rate authorized
therefor] A RATE OF NOT LESS THAN FOUR PERCENT; (2) such  county  shall,
by  local  law, ordinance or resolution, allocate and distribute monthly
to  the  city  of  Fulton  net collections in the amount of five hundred
eight thousand eight hundred twenty dollars, commencing on the first day
of the first month in which  the  repeal  of  such  city's  taxes  takes
effect,  and  continuing  monthly  unless the city of Fulton imposes tax
pursuant to the authority of such section twelve hundred ten;  (3)  such
monthly amount allocated and distributed to such city shall be deemed to
be  paid from the county's net collections set aside for county purposes
and shall not affect the amount of net collections to be  allocated  and
distributed  by  the county to the area of the county outside the cities
in the county pursuant to subdivision  (c)  of  section  twelve  hundred
sixty-two  of  this  part;  and (4) such county shall not be required to
allocate net collections to the city of Fulton pursuant  to  subdivision
(c) of such section twelve hundred sixty-two unless net collections from
the county's sales and compensating use taxes exceed thirty-four million
dollars per year, in which case the county shall allocate ten percent of
its  net  collections  in  excess  of thirty-four million dollars on the
basis of population to the city of Fulton and such area  of  the  county
outside the cities.
  S  35.  Subdivision  (b) of section 1262-r of the tax law, as added by
chapter 37 of the laws of 2006, is amended to read as follows:
  (b) The county shall allocate net collections from its  taxes  imposed
at  the  rate  of  one and one-half percent pursuant to the authority of
section twelve hundred ten of this article and also from [an additional]
THE FIRST one-eighth of one percent rate of [such] ITS taxes [authorized
by such section twelve hundred ten] IMPOSED IN EXCESS OF  THREE  PERCENT
during  the  entire period [in which such additional rate is authorized]
THAT THE COUNTY IMPOSES ANY RATE OF TAX IN EXCESS OF  THREE  PERCENT  to
the  cities,  towns and villages in the county (i) on the basis of their
respective populations, determined in accordance with the latest  decen-
nial  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  (the  "popu-
lation  method"), or (ii) on the basis of the ratio which the full valu-
ation of real property in each city,  town  and  village  bears  to  the
aggregate  full  valuation  of real property in all of the cities, towns
and villages in such county (the "full valuation method"), or  (iii)  on
the basis of the two thousand four base amounts described in subdivision
(d)  of this section, or (iv) on the basis of specific amounts set aside
for each city in the county, or (v) on the basis  of  a  combination  of
such methods, provided, that the county shall apply the population meth-
od  and  the full valuation method uniformly throughout the county.  SEE
SECTION TWELVE HUNDRED SIXTY-TWO-W OF THIS PART  FOR  ANOTHER  PROVISION
RELATING TO ONTARIO COUNTY.
  S  36. Section 1262-s of the tax law, as amended by chapter 111 of the
laws of 2009, is amended to read as follows:
  S  1262-s.  [Disposition]  HERKIMER  COUNTY  -  DISPOSITION   of   net
collections  from  the  [additional]  one-quarter of one percent rate of
sales and compensating use taxes in [the county of Herkimer]  EXCESS  OF
FOUR  PERCENT.    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 SUBDIVISION (K) OF section twelve hundred [ten-E]  TEN  of

A. 6575                            21

this  article  for  [all or] any [portion of the] period beginning ON OR
AFTER December first, two thousand [seven and ending November thirtieth,
two thousand] eleven, 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 additional] SUCH ONE-QUARTER  OF  ONE  PERCENT
rate  [imposed pursuant to section twelve hundred ten-E] shall be depos-
ited 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] ONE-QUARTER  OF  ONE  PERCENT
RATE,  after the expenses of such construction are paid, shall be depos-
ited by the county of Herkimer in the general fund of  such  county  for
any county purpose.
  S  37.  The  tax  law is amended by adding twelve new sections 1262-t,
1262-u, 1262-v, 1262-w, 1262-x, 1262-y, 1262-z, 1262-aa, 1262-bb,  1262-
cc, 1262-dd, and 1262-ee to read as follows:
  S  1262-T.  ERIE  COUNTY - NET COLLECTIONS FROM SALES AND COMPENSATING
USE TAXES IMPOSED AT THE RATE OF THREE-QUARTERS OF ONE PERCENT IN EXCESS
OF  FOUR  PERCENT.  NOTWITHSTANDING  ANY  LAW  TO  THE   CONTRARY,   NET
COLLECTIONS  FROM ERIE COUNTY'S SALES AND COMPENSATING USE TAXES IMPOSED
AT THE RATE OF THREE-QUARTERS OF ONE PERCENT IN EXCESS OF  FOUR  PERCENT
PURSUANT  TO  THE AUTHORITY OF SUBDIVISION (K) OF SECTION TWELVE HUNDRED
TEN OF THIS ARTICLE SHALL BE PAID TO THE COUNTY, SHALL BE  USED  BY  THE
COUNTY  SOLELY  FOR  COUNTY  PURPOSES,  AND  SHALL NOT BE SUBJECT TO ANY
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. ONEIDA COUNTY - NET COLLECTIONS FROM SALES AND COMPENSATING
USE TAXES IMPOSED AT THE RATE OF THREE-QUARTERS OF ONE PERCENT IN EXCESS
OF  THREE  PERCENT.  NOTWITHSTANDING  ANY  LAW  TO  THE  CONTRARY,   NET
COLLECTIONS  FROM  ONEIDA  COUNTY'S  SALES  AND  COMPENSATING  USE TAXES
IMPOSED AT THE RATE OF THREE-QUARTERS OF ONE PERCENT IN EXCESS OF  THREE
PERCENT SHALL NOT BE SUBJECT TO ANY 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-V. HERKIMER COUNTY - NET COLLECTIONS FROM SALES AND  COMPENSAT-
ING  USE  TAXES  IMPOSED  AT  THE RATE OF ONE PERCENT IN EXCESS OF THREE
PERCENT.  NOTWITHSTANDING ANY LAW TO THE CONTRARY, HERKIMER COUNTY'S ONE
PERCENT RATE OF SALES AND COMPENSATING USE  TAXES  IN  EXCESS  OF  THREE
PERCENT  SHALL  NOT  BE  SUBJECT TO PREEMPTION PURSUANT TO THE AGREEMENT
ENTERED INTO BETWEEN THE COUNTY OF HERKIMER AND THE CITY OF LITTLE FALLS
ON APRIL TWELFTH, NINETEEN HUNDRED NINETY-FOUR, AND FILED WITH THE CLERK
OF THE COUNTY LEGISLATURE OF THE COUNTY OF HERKIMER.
  S 1262-W. ONTARIO COUNTY - NET COLLECTIONS FROM A PORTION OF SALES AND
COMPENSATING USE TAXES IMPOSED AT THE RATE OF ONE-HALF OF ONE PERCENT IN
EXCESS OF THREE PERCENT. NOTWITHSTANDING ANY LAW TO THE CONTRARY,  AFTER
ONTARIO  COUNTY  ALLOCATES  NET COLLECTIONS FROM THE FIRST ONE-EIGHTH OF
ONE PERCENT RATE OF ITS TAXES IN EXCESS OF THREE PERCENT PURSUANT TO THE
AUTHORITY OF SECTION  TWELVE  HUNDRED  SIXTY-TWO-R  OF  THIS  PART,  THE
REMAINDER  OF NET COLLECTIONS FROM ONTARIO COUNTY'S SALES AND COMPENSAT-
ING USE TAXES IMPOSED AT THE RATE OF ONE-HALF OF ONE PERCENT  IN  EXCESS
OF THREE PERCENT 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 PURSUANT TO THE  AUTHORITY  OF  SUBDIVISION  (C)  OF  SECTION
TWELVE  HUNDRED  SIXTY-TWO OR SECTION TWELVE HUNDRED SIXTY-TWO-R OF THIS
PART.

A. 6575                            22

  S 1262-X. ALBANY COUNTY  -  ALLOCATION  OF  CERTAIN  NET  COLLECTIONS.
NOTWITHSTANDING  ANY  INCONSISTENT  PROVISION  OF  LAW, IF THE COUNTY OF
ALBANY IMPOSES A ONE PERCENT RATE OF SALES AND COMPENSATING USE TAXES IN
EXCESS OF THREE PERCENT AS AUTHORIZED BY SECTION TWELVE HUNDRED  TEN  OF
THIS  ARTICLE,  THEN  THE COUNTY OF ALBANY SHALL ALLOCATE AND DISTRIBUTE
NET COLLECTIONS FROM SUCH ONE PERCENT RATE IN EXCESS  OF  THREE  PERCENT
QUARTERLY TO THE CITIES AND THE AREA OF THE COUNTY OUTSIDE THE CITIES IN
THE SAME PROPORTION THE COUNTY ALLOCATES AND DISTRIBUTES NET COLLECTIONS
FROM  THE COUNTY'S THREE PERCENT RATE OF SUCH TAXES AS OF JULY ELEVENTH,
TWO THOUSAND NINE. SUCH PORTION OF NET COLLECTIONS ATTRIBUTABLE TO  SUCH
ONE  PERCENT  RATE  SHALL  BE ALLOCATED AND DISTRIBUTED TO THE TOWNS AND
VILLAGES IN SUCH COUNTY IN THE SAME MANNER AS NET COLLECTIONS  ATTRIBUT-
ABLE TO SUCH COUNTY'S THREE PERCENT RATE OF SUCH TAXES ARE ALLOCATED AND
DISTRIBUTED TO SUCH TOWNS AND VILLAGES AS OF THAT DATE. IF A CITY IN THE
COUNTY  OF  ALBANY  EXERCISES  ITS PRIOR RIGHT TO IMPOSE TAX PURSUANT TO
SECTION TWELVE HUNDRED TWENTY-FOUR OF  THIS  ARTICLE,  THEN  THE  COUNTY
SHALL  NOT  BE  REQUIRED  TO  ALLOCATE AND DISTRIBUTE NET COLLECTIONS IN
ACCORDANCE WITH THIS SECTION FOR ANY PERIOD OF  TIME  DURING  WHICH  ANY
SUCH CITY TAX IS IN EFFECT.
  S  1262-Y.  CLINTON  COUNTY - NET COLLECTIONS FROM ADDITIONAL RATE NOT
SUBJECT TO AGREEMENT. NET COLLECTIONS FROM ANY RATE OF SALES AND COMPEN-
SATING USE TAXES CLINTON COUNTY  IMPOSES  IN  EXCESS  OF  THREE  PERCENT
DURING  THE  PERIOD  COMMENCING  DECEMBER FIRST, TWO THOUSAND SEVEN, AND
ENDING NOVEMBER THIRTIETH, TWO THOUSAND ELEVEN, PURSUANT TO THE AUTHORI-
TY 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 AGREEMENT ENTERED INTO BY THE  COUNTY  AND  THE
CITY IN THE COUNTY PURSUANT TO SUBDIVISION (C) OF SECTION TWELVE HUNDRED
SIXTY-TWO OF THIS PART.
  S  1262-Z.  COLUMBIA  COUNTY  - ALLOCATION OF CERTAIN NET COLLECTIONS.
NOTWITHSTANDING ANY PROVISION OF LAW TO THE CONTRARY, IF COLUMBIA COUNTY
IMPOSES A ONE PERCENT RATE OF SALES AND COMPENSATING USE TAXES IN EXCESS
OF THREE PERCENT AS AUTHORIZED BY SECTION TWELVE  HUNDRED  TEN  OF  THIS
ARTICLE  FOR  ANY  PERIOD, THEN THE COUNTY SHALL ALLOCATE AND DISTRIBUTE
QUARTERLY TO THE CITY OF HUDSON AND THE AREA OF THE COUNTY OUTSIDE  SUCH
CITY  THE  SAME  PROPORTION  OF NET COLLECTIONS ATTRIBUTABLE TO SUCH ONE
PERCENT  RATE  AS  THE  COUNTY  WAS  ALLOCATING  AND  DISTRIBUTING   NET
COLLECTIONS  FROM THE COUNTY'S THREE PERCENT RATE OF SUCH TAXES ON JANU-
ARY TWENTY-EIGHTH, NINETEEN HUNDRED NINETY-FIVE, AND SUCH PORTION OF NET
COLLECTIONS FROM SUCH ONE PERCENT RATE SHALL BE ALLOCATED  AND  DISTRIB-
UTED  TO  THE TOWNS AND VILLAGES IN THE COUNTY IN THE SAME MANNER AS NET
COLLECTIONS ATTRIBUTABLE TO THE COUNTY'S  THREE  PERCENT  RATE  OF  SUCH
TAXES WERE ALLOCATED AND DISTRIBUTED TO SUCH TOWNS AND VILLAGES ON JANU-
ARY  TWENTY-EIGHTH,  NINETEEN HUNDRED NINETY-FIVE. IF THE CITY OF HUDSON
EXERCISES ITS PRIOR RIGHT TO IMPOSE A TAX  PURSUANT  TO  SECTION  TWELVE
HUNDRED  TWENTY-FOUR  OF  THIS  ARTICLE,  THEN  THE  COUNTY SHALL NOT BE
REQUIRED TO ALLOCATE AND DISTRIBUTE NET COLLECTIONS IN  ACCORDANCE  WITH
THIS SECTION FOR ANY PERIOD DURING WHICH ANY SUCH CITY TAX IS IN EFFECT.
  S  1262-AA.  GENESEE  COUNTY  - ALLOCATION OF CERTAIN NET COLLECTIONS.
NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY,  IF  GENESEE
COUNTY  IMPOSES  SALES AND COMPENSATING USE TAXES AT A RATE IN EXCESS OF
THREE PERCENT FOR ANY PERIOD, THE COUNTY SHALL ALLOCATE  AND  DISTRIBUTE
NET  COLLECTIONS  FROM  SUCH RATE IN EXCESS OF THREE PERCENT IN THE SAME
MANNER AND PROPORTION AS IT DOES NET COLLECTIONS FROM SUCH TAXES IMPOSED
AT THE RATE OF THREE PERCENT.

A. 6575                            23

  S 1262-BB. MONROE COUNTY - ALLOCATION OF CERTAIN NET COLLECTIONS.  (A)
NOTWITHSTANDING  THE  PROVISIONS  OF SUBDIVISIONS (B) AND (C) OF SECTION
TWELVE HUNDRED SIXTY-TWO AND SECTION TWELVE HUNDRED SIXTY-TWO-G OF  THIS
PART,  NET  COLLECTIONS  FROM MONROE COUNTY'S SALES AND COMPENSATING USE
TAXES  IMPOSED  AT  A RATE OF ONE PERCENT IN EXCESS OF THREE PERCENT, AS
AUTHORIZED PURSUANT TO THE AUTHORITY OF SECTION TWELVE  HUNDRED  TEN  OF
THIS  ARTICLE,  SHALL  BE  ALLOCATED AND DISTRIBUTED AS FOLLOWS: FOR THE
PERIOD OF DECEMBER FIRST, TWO THOUSAND ELEVEN, THROUGH NOVEMBER  THIRTI-
ETH,  TWO THOUSAND TWELVE, IN CASH, FIVE PERCENT TO THE SCHOOL DISTRICTS
IN THE AREA OF THE COUNTY OUTSIDE THE CITY OF ROCHESTER,  THREE  PERCENT
TO  THE  TOWNS LOCATED WITHIN THE COUNTY, ONE AND ONE-QUARTER PERCENT TO
THE VILLAGES LOCATED WITHIN THE COUNTY, AND  NINETY  AND  THREE-QUARTERS
PERCENT  TO  THE  CITY  OF ROCHESTER AND COUNTY OF MONROE. THE REMAINING
NINETY AND THREE-QUARTERS PERCENT  OF  NET  COLLECTIONS  FROM  SUCH  ONE
PERCENT  RATE IN EXCESS OF THREE PERCENT SHALL BE ALLOCATED AND DISTRIB-
UTED TO THE CITY OF ROCHESTER OR RETAINED BY  THE  COUNTY  SO  THAT  THE
COMBINED  TOTAL  ALLOCATION  AND  DISTRIBUTION  TO THE CITY AND COMBINED
AMOUNT TO BE RETAINED BY THE COUNTY FROM THE COUNTY'S SALES TAX REVENUES
PURSUANT TO SECTIONS TWELVE HUNDRED SIXTY-TWO AND TWELVE HUNDRED  SIXTY-
TWO-G  OF  THIS  PART  AND  THIS  SECTION SHALL RESULT IN THE SAME TOTAL
AMOUNT BEING ALLOCATED AND DISTRIBUTED TO THE CITY OF ROCHESTER AND  THE
COUNTY.  THE  AMOUNT  SO RETAINED BY THE COUNTY SHALL BE USED FOR COUNTY
PURPOSES. THE FOREGOING CASH PAYMENTS TO THE SCHOOL DISTRICTS  SHALL  BE
ALLOCATED  ON THE BASIS OF THE ENROLLED PUBLIC SCHOOL PUPILS THEREOF, AS
SUCH TERM IS USED IN SUBDIVISION (B) OF SECTION TWELVE HUNDRED SIXTY-TWO
OF THIS PART, RESIDING IN THE COUNTY OF MONROE.   THE CASH  PAYMENTS  TO
THE  TOWNS  LOCATED  IN  THE  COUNTY OF MONROE SHALL BE ALLOCATED ON THE
BASIS OF THE RATIO WHICH THE POPULATION OF EACH TOWN, EXCLUSIVE  OF  THE
POPULATION  OF  ANY  VILLAGE  OR  PORTION THEREOF LOCATED WITHIN A TOWN,
BEARS TO THE TOTAL POPULATION OF THE TOWNS LOCATED IN THE COUNTY, EXCLU-
SIVE OF THE POPULATION OF THE VILLAGES LOCATED IN SUCH TOWNS.  THE  CASH
PAYMENTS TO THE VILLAGES LOCATED IN THE COUNTY SHALL BE ALLOCATED ON THE
BASIS  OF  THE  RATIO  WHICH THE POPULATION OF EACH VILLAGE BEARS TO THE
TOTAL POPULATION OF THE VILLAGES LOCATED IN THE COUNTY. THE  TERM  POPU-
LATION  AS  USED  IN THIS SECTION SHALL HAVE THE SAME MEANING AS USED IN
SUBDIVISION (B) OF SECTION TWELVE HUNDRED SIXTY-TWO OF THIS PART.
  (B) NET COLLECTIONS FROM SUCH ONE PERCENT  RATE  IN  EXCESS  OF  THREE
PERCENT  SHALL  NOT  BE  INCLUDED IN DETERMINING A SALES TAX INCREASE OR
DECREASE AS DEFINED IN PARAGRAPHS (C) AND  (D)  OF  SUBDIVISION  ONE  OF
SECTION TWELVE HUNDRED SIXTY-TWO-G OF THIS PART.
  S  1262-CC.  ONONDAGA  COUNTY - ALLOCATION OF CERTAIN NET COLLECTIONS.
NOTWITHSTANDING ANY CONTRARY PROVISION OF LAW, NET COLLECTIONS FROM  THE
ONE  PERCENT RATE OF SALES AND COMPENSATING USE TAXES IN EXCESS OF THREE
PERCENT ONONDAGA COUNTY MAY IMPOSE DURING THE PERIOD COMMENCING DECEMBER
FIRST, TWO THOUSAND ELEVEN, AND ENDING NOVEMBER THIRTIETH, TWO  THOUSAND
TWELVE,  PURSUANT TO THE AUTHORITY OF SECTION TWELVE HUNDRED TEN OF THIS
ARTICLE, SHALL NOT BE SUBJECT  TO  ANY  REVENUE  DISTRIBUTION  AGREEMENT
ENTERED  INTO  PURSUANT  TO  SUBDIVISION  (C)  OF SECTION TWELVE HUNDRED
SIXTY-TWO OF THIS PART, BUT SHALL BE ALLOCATED AND DISTRIBUTED OR  PAID,
AT  LEAST QUARTERLY, AS FOLLOWS: (I) 72.70 PERCENT TO THE COUNTY FOR ANY
COUNTY PURPOSE; (II) 11.35 PERCENT TO THE CITY OF SYRACUSE; (III)  13.04
PERCENT TO THE TOWNS OF THE COUNTY ON THE BASIS OF POPULATION AND TO THE
VILLAGES  IN  THE  AREA  OF  THE COUNTY OUTSIDE THE CITY OF SYRACUSE, IN
ACCORDANCE WITH SUBDIVISION (C) OF SECTION TWELVE HUNDRED  SIXTY-TWO  OF
THIS  PART;  AND (IV) 2.91 PERCENT TO THE SCHOOL DISTRICTS IN ACCORDANCE
WITH SUBDIVISION (A) OF SECTION TWELVE HUNDRED SIXTY-TWO OF THIS PART.

A. 6575                            24

  S 1262-DD. ORANGE COUNTY - NET COLLECTIONS FROM  ADDITIONAL  RATE  NOT
SUBJECT  TO AGREEMENT. NOTWITHSTANDING SUBDIVISION (C) OF SECTION TWELVE
HUNDRED SIXTY-TWO OF THIS PART, NET COLLECTIONS FROM ANY RATE  OF  SALES
AND  COMPENSATING USE TAXES IN EXCESS OF THREE PERCENT IMPOSED BY ORANGE
COUNTY DURING THE PERIOD COMMENCING DECEMBER FIRST, TWO THOUSAND ELEVEN,
AND  ENDING  NOVEMBER  THIRTIETH,  TWO  THOUSAND TWELVE, PURSUANT TO THE
AUTHORITY OF SECTION TWELVE HUNDRED TEN OF THIS ARTICLE, SHALL  BE  USED
BY THE COUNTY SOLELY FOR COUNTY PURPOSES AND SHALL NOT BE SUBJECT TO ANY
REVENUE DISTRIBUTION AGREEMENT ENTERED INTO PURSUANT TO THE AUTHORITY OF
SUBDIVISION (C) OF SECTION TWELVE HUNDRED SIXTY-TWO OF THIS PART.
  S  1262-EE.  ULSTER COUNTY - ALLOCATION OF CERTAIN NET COLLECTIONS. IF
ULSTER COUNTY IMPOSES SALES AND COMPENSATING USE  TAXES  AT  A  RATE  IN
EXCESS  OF  THREE  PERCENT  PURSUANT  TO THE AUTHORITY OF SECTION TWELVE
HUNDRED TEN OF THIS ARTICLE FOR ANY PERIOD  COMMENCING  DECEMBER  FIRST,
TWO THOUSAND ELEVEN, AND ENDING NOVEMBER THIRTIETH, TWO THOUSAND TWELVE,
NET  COLLECTIONS  FROM  SUCH  RATE  IN  EXCESS OF THREE PERCENT SHALL BE
SUBJECT TO SUCH COUNTY'S EXISTING AGREEMENT WITH THE  CITY  OF  KINGSTON
ENTERED  INTO  PURSUANT  TO  SUBDIVISION  (C)  OF SECTION TWELVE HUNDRED
SIXTY-TWO OF THIS PART AND SUCH NET COLLECTIONS SHALL  BE  ALLOCATED  IN
ACCORDANCE WITH SUCH AGREEMENT.
  S  38. This act shall take effect December 1, 2011, and shall apply in
accordance with the applicable transitional provisions in sections  1106
and 1217 of the tax law; provided that a county, city or school district
shall  be  authorized immediately after this act shall have become a law
to adopt or amend local laws, ordinances or resolutions to impose  sales
and compensating use taxes at a rate in excess of three percent pursuant
to  the authority of this act to take effect December 1, 2011, or there-
after, subject to the provisions of subdivisions (d) and (e) of  section
1210, 1211, or 1212-A or subdivisions (e) and (f) of section 1212 of the
tax law.