senate Bill S3812B

2013-2014 Legislative Session

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

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Archive: Last Bill Status - In Committee


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

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 20, 2014 committed to rules
Jun 11, 2014 amended on third reading 3812c
Jun 02, 2014 advanced to third reading
May 29, 2014 2nd report cal.
May 28, 2014 1st report cal.970
Jan 31, 2014 print number 3812b
amend and recommit to investigations and government operations
Jan 08, 2014 referred to investigations and government operations
returned to senate
died in assembly
Jun 21, 2013 referred to ways and means
Jun 20, 2013 delivered to assembly
passed senate
Jun 13, 2013 amend by restoring to original print 3812
May 06, 2013 advanced to third reading
May 01, 2013 2nd report cal.
Apr 30, 2013 1st report cal.483
Feb 21, 2013 referred to investigations and government operations
May 20, 2013 amended on third reading (t) 3812a

Votes

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May 28, 2014 - Investigations and Government Operations committee Vote

S3812B
8
0
committee
8
Aye
0
Nay
1
Aye with Reservations
0
Absent
0
Excused
0
Abstained
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Investigations and Government Operations Committee Vote: May 28, 2014

aye wr (1)

Apr 30, 2013 - Investigations and Government Operations committee Vote

S3812
8
0
committee
8
Aye
0
Nay
1
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show committee vote details

Committee Vote: Apr 30, 2013

aye wr (1)

Bill Amendments

Original
A
B
C (Active)
Original
A
B
C (Active)

S3812 - Bill Details

See Assembly Version of this Bill:
A7713A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Rpld §1210 op¶ sub¶¶ (i), (ii) & (iii), §1210-E, §1224 subs (d) - (r), (t) - (gg), amd Tax L, generally
Versions Introduced in Previous Legislative Sessions:
2011-2012: S5629B
2009-2010: A10418, S6648A
2013-2014: S3812

S3812 - Bill Texts

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

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BILL NUMBER:S3812

TITLE OF BILL: An act to amend the tax law, in relation to
authorizing certain counties, cities and school districts to impose up
to a four percent rate of sales and compensating use taxes pursuant to
the authority of article 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

PURPOSE: To permanently authorize counties, cities, and school
districts to impose sales and compensating use taxes at rates up to 4%
and to preserve the current authority of five counties and one city to
impose such taxes at rates in excess of 4%.

SUMMARY OF PROVISIONS: Bill section 1 would repeal the opening
paragraph of section 1210 of the Article 29 of the Tax Law, which
currently authorizes counties, cities, and school districts to impose
up to a 3% rate of tax, and also authorizes more than 50 counties and
5 cities to impose additional rates of tax in excess of 3%. These
additional rate authorities are for two year periods, currently
expiring November 30, 2013, except that one expires at the end of
August, 2013, another expires at the end of December, 2013, and except
that New York City has permanent authority to impose tax at the rate
of 4.5%. Section 1 would also add a new opening paragraph to authorize
every county and city to impose tax at a rate of up to 4%. Under the
new paragraph, a county or city could impose tax at a rate from three
to four percent, in quarter-percent increments. Rockland County's
current additional 5/3% and 3/8% rates, totaling 1%, would not be
continued as separate rates expressed in eighths, Rather, Rockland
would have authority under the bill to impose the same 1% rate in
excess of 3%, in 1/4% increments, that other counties would have under
the bill. The special, separate distribution provisions for Rockland's
current rates would be preserved, however, in Tax Law section 1262-1,
as amended by bill section 25. Likewise, the current authority for
Ontario County's separate 1/3% and 3/8% additional rates, for a total
of 1/2%, would not be retained, since Ontario also would have
authority under the bill to impose the same 1% rate in excess of 3%,
in 1/4% increments, that other counties would have under the bill.
However, the special revenue disposition provisions applicable to
Ontario's existing 1/8% and 3/8% rates would likewise be preserved in
Tax Law section 1262-r, amended by bill section 33, and in new Tax Law
section 1262-w, added by bill section 35.

Bill section 4-a would add a new subdivision (k) to section 1210 of
the Tax Law to preserve the current authority for the five counties
that have rates in excess of 4% to continue to impose those rates
through November 30, 2013, the end date of the current authorization
period. Subdivision (k) would also preserve New York City's authority
for its one-half percent rate in excess of 4% with no time limitation.

Generally, the remainder of the bill would conform other sections of
Article 29 of the Tax Law to reflect the new 4% general rate
authority, including deleting obsolete language. Tax Law section 1211
would be amended to allow a city of less than 125,000 to impose
general sales and use taxes at the request of its school district, at


a rate up to 4%. Tax Law section 1212 would be amended to allow a
school district to impose the section 1105(b) consumer utility taxes
at a rate up to 4%. The maximum rates of tax authorized by section
1210, 1211 and 1212 have always been the same - 3% currently, and 4%
under this bill.

Tax Law sections 1210-D and 1210-E, which authorize a 3/4% rate in
excess of 4% for Erie County and a 1/4% rate in excess of 4% for
Herkimer county, would be repealed, since bill section 4-a would add
new Tax Law section 1210(k) to authorize those counties to impose
those rates in excess of 4%, in 1/4% increments, Portions of section
1210-D relating to distribution of revenues from Erie county's
additional 3/4% rate in excess of 4% would be preserved in new Tax Law
section 1262-t, to be added by bill section 35.

The preemption rules in Tax Law section 1224 that establish the rights
of a county and a city in the county each to 50% of the current
combined maximum 3% rate they are authorized to impose in the city
would generally be continued with respect to the new maximum 4% rate.
See bill section 13, amending Tax Law section 1224(a), (b), and (c),
and bill section 15, adding Tax Law section 1224(d), which re-codifies
current section 1224(k) However, the bill would preserve the existing
rights of counties and cities that currently have the sole right to
impose an additional rate in excess of 3% to the exclusion of the
other, to the extent of the county's or city's current rate in excess
of 3%. Thus, if county A has a current right to impose an additional
1/4% rate above 3% and that rate is not subject to preemption by any
city in the county, a city in the county could preempt that county
only as to one-half of the 3/4% difference between 31/4% and 4%. This
would mean that the city could preempt and have a 1 7/8% rate (50% of
3% plus 50% of 1/4%), even though a county or city cannot directly
impose tax in 1/8% increments Because the bill would eliminate any
county or city rate imposed in eighth percent increments, it would
eliminate the possibility of a county or city preempting and having an
effective rate expressed in sixteenths; thus also eliminating the
possibility that merchants in the county would have to deal with more
difficult tax calculations for them and for consumers.

More than 40 subdivisions of Tax Law section 1224 each provide that a
county or city has the sole right to impose an additional rate that is
not subject to preemption. The bill would repeal those subdivisions
and replace them with new section 1224(e), which would set out the
respective counties and cities and would preserve their current rights
to current additional rates. New section 1224(t) would likewise
preserve the sole right of five counties to impose their existing
rates in excess of 4%. (A sixth county, Suffolk, also imposes a 1/4%
rate in excess of 4%, but pursuant to the authority of section 1210-A,
which provides that the 1/4% rate does not expire until the year 2030
and has its own non-preemption provision for that rate.)

The current rule in Tax Law section 1223(a) that certain cities in the
counties of Cayuga, Cortland, Fulton, Madison, and Otsego can preempt
the county's additional rate would be preserved in new section
1224(g), added by bill section 15.


Bill sections 18 through 34 make conforming amendments to preserve
county distribution provisions applicable to existing rates of tax in
excess of 3% or 4%.

Bill section 35 would add twelve new Tax Law sections Sections 1262-t,
1262-u, and 1262-v would preserve current consolidated law revenue
dispositions applicable to Erie, Oneida, and Herkimer counties New
Section 1262-w would preserve the disposition of a portion of
Ontario's current 1/8% and 3/8% rates in excess of 3%. Sections 1262-x
through 1262-ee would codify unconsolidated distribution provisions in
chapters of the laws of 2009 for the following counties: 1262-x,
Albany; 1262-y, Clinton; 1262-z, Columbia; 1262-aa, Genesee; 1262-bb,
Monroe, 1262-cc, Onondaga; 1262-dd, Orange; and 1262-ee, Ulster.

These special provisions from the 2009 chapters generally apply only
through November 30, 2013. Those sections with 2013 expirations would
have to be extended in order to make them applicable after that date.
Those sections with no express expiration should be reviewed if the
rates they relate to are continued to see whether their special
conditions should continue to apply in the future.

There are 57 counties outside New York City that impose general sales
and use taxes pursuant to the authority of Tax Law section 1210(a)(1).
Everyone of them imposes general sales and use taxes at the current
"maximum authorized" rate of 3%. In addition, more than 50 of those
counties impose additional rates, ranging from 1/8% to 1 1/2%. Some 25
cities impose general sales and use taxes pursuant to section
1210(a)(1); five of them are authorized to impose additional rates.
The 1% additional rates for the cities of Mount Vernon and Yonkers are
not subject to expiration. New York City imposes general sales and use
taxes at the rate of 4 1/2%, also without expiration and not subject
to preemption by the five counties in New York City, which are not
authorized to impose sales and use taxes,. All but three of the
additional county and city rates that are subject to expiration expire
on November 30, 2013. Erie County's additional 1% rate expires
November 30, 2013, but is expected to be renewed for another two
years. White Plains' additional 3/4% rate expires August 31, 2013, New
Rochelle's additional 1% rate expires December 31, 2011. All of these
additional rates have typically been renewed for two years at a time.
No school districts have authority to impose additional rates in
excess of 3%.

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


sufficient time to adjust their cash registers and take other steps
necessary to collect the correct amount of tax on the effective date
of the new rate, putting them at risk and threatening the locality's
revenues until the businesses can come into compliance.

By authorizing counties and cities each to impose at a rate up to 4%,
the 52 counties and 5 cities that need the biannual renewals will be
reduced to just the 5 counties that currently have rates in excess of
4%. This will alleviate the workload for those laboring in the
counties, cities, New York State Legislature and New York State Tax
Department. This authorization will also enhance flexibility for
counties and cities to elect rates up to 4% to secure needed revenues
as local requirements dictate, without the need for special state
legislation. It will furthermore allow counties and cities to reduce
rates when conditions allow, while still providing the opportunity for
an increase if necessary.

This legislation benefits all stakeholders. it streamlines and
optimizes state and local government operations. It also helps to
minimize compliance problems for businesses required to collect sales
and use taxes because there will be no need for state enabling
legislation allowing cities and counties boards to adopt local
enactments increasing their tax rates up to and including 4%.
Moreover, businesses required to collect taxes will have notification
of rate change in a timely fashion, improving operations.

LEGISLATIVE HISTORY: 2011-12: S.5629-B Advanced to Third
Reading/A.6575-A Ways and Means Similar to A.10418 and S.6648A of
2009/2010

FISCAL IMPLICATIONS: Minimal Savings.

EFFECTIVE DATE: This bill would take effect December 1, 2014, and
apply in accordance with the applicable transitional provisions in Tax
Law sections 1106 and 1217, provided that a county, city or school
district would be authorized immediately after the bill is enacted to
adopt or amend local laws, ordinances or resolutions to impose sales
and use taxes at a rate in excess of 3% pursuant to the authority of
the bill to take effect December 1, 2014, or thereafter 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.

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

                                  3812

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 21, 2013
                               ___________

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

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 chapter 406 of the laws  of  2012,  is  amended  to  read  as
follows:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08852-01-3

S. 3812                             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), the commercial solar energy
systems equipment exemption provided for in  subdivision  (hh)  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,  such
commercial 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

S. 3812                             3

ENERGY SOURCES AND SERVICES FROM ANY SUCH TAXES PURSUANT TO SUBPARAGRAPH
(I) OF THIS PARAGRAPH.
  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
TWELVE, AND ENDING NOVEMBER THIRTIETH, TWO THOUSAND FOURTEEN:
  (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-E of the tax law is REPEALED.
  S 11. 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

S. 3812                             4

AND THREE-QUARTERS OR FOUR percent which rate shall be uniform  for  all
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  12.   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 13. Subdivisions (a) and (b) of section 1223 of the tax law,  subdi-
vision  (a) as amended by chapter 74 of the laws of 2010 and 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

S. 3812                             5

this  article  by any county or by any city located therein, or by both,
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

S. 3812                             6

transaction,  to the extent that it would require a reduction in any tax
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 14. 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,

S. 3812                             7

a  city  in  the county shall have prior right to impose such taxes at A
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 15. 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 16. 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.

S. 3812                             8

  (1) COUNTIES:
  (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 17. 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 and 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].

S. 3812                             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-

S. 3812                            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 18. 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 19. 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-

S. 3812                            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  20. Section 1262-e of the tax law, as amended by chapter 246 of the
laws of 2011, is amended to read as follows:
  S 1262-e. [Establishment] NASSAU COUNTY-ESTABLISHMENT of local govern-
ment 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 thirteen] 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

S. 3812                            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, two thousand eleven, two thousand twelve and two thousand
thirteen 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 resolution 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 thirteen] 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.

S. 3812                            13

  S 21. Section 1262-g of the tax law, as amended by chapter 245 of  the
laws of 2011, is amended to read as follows:
  S  1262-g.  [Allocation]  ONEIDA COUNTY-ALLOCATION and distribution of
net collections from the [additional] one  percent  rate  of  sales  and
compensating  use  taxes  in  [Oneida  county]  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, 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, two thousand ten through August thirty-first, two
thousand  eleven;  September  first,  two thousand eleven through August
thirty-first, two thousand twelve; and] TWELVE MONTH  PERIOD  COMMENCING
September  first[, two thousand twelve through] AND ENDING THE FOLLOWING
August thirty-first, [two thousand thirteen,] to an allocation on a  per
capita basis, utilizing figures from the latest decennial federal census
or  special  population  census  taken pursuant to section twenty of the
general municipal law, completed and published prior to the end  of  the
year  for  which  such  allocation  is  made,  which special census must
include the entire area of such county, to be allocated and  distributed
among the towns of Oneida county by appropriation of its board of legis-
lators;  provided, further, that nothing herein shall require such board
of legislators to make any such appropriation until it has been notified
by any town by appropriate resolution and, in any case where there is  a
village  wholly  or  partly located within a town, a resolution of every
such village, embodying the  agreement  of  such  town  and  village  or
villages upon the amount of such appropriation to be distributed to such
village  or villages out of the allocation to the town or towns in which
it is located.
  S 22. Section 1262-h of the tax law, as amended by chapter 132 of  the
laws of 2011, 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

S. 3812                            14

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
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  and ending November thirtieth, two thousand eleven,
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 valuation of
real property in each town or village bears to the aggregate full  valu-
ation  of  real  property in all of the towns and villages in such area;
and] during the period beginning December first, two thousand eleven and
ending November thirtieth, two thousand  thirteen,  AND  CONTINUING  FOR
SUCH  TWELVE-MONTH PERIODS THEREAFTER, the county of Steuben shall annu-
ally pay or cause to be paid to the city of Hornell  the  sum  of  seven
hundred  forty thousand dollars, to the city of Corning the sum of seven
hundred forty thousand dollars, and the sum of seven hundred fifty thou-
sand dollars to the towns and villages of the county of Steuben, on  the

S. 3812                            15

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.
  S  23. 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  24. 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  and subdivision (c) as amended by chapter 122 of the laws of 2011,
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
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
thirteen], imposed by local laws or resolutions (by simple majority)  by

S. 3812                            16

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  25.  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  26. Section 1262-l of the tax law, as amended by chapter 124 of the
laws of 2011, 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]
thirteen AND THEREAFTER,  such  county  shall  allocate  and  distribute
[twenty  percent] (1) ONE-EIGHTH of the net collections from such [addi-
tional] 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 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 thirteen, 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  thirteen.  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  27.  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  28. 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-

S. 3812                            17

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  29. Section 1262-n of the tax law, as amended by chapter 240 of the
laws of 2011, 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 compensating use
taxes in [the county of Niagara] EXCESS OF THREE PERCENT.  Notwithstand-
ing 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] thirteen, the county shall use all  net  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 county. 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  30. Section 1262-o of the tax law, as amended by chapter 249 of the
laws of 2011, 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

S. 3812                            18

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]  thirteen 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
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  31. Section 1262-p of the tax law, as amended by chapter 117 of the
laws of 2011, 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] thirteen, 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  32. Section 1262-q of the tax law, as amended by chapter 243 of the
laws of 2011, is amended to read as follows:

S. 3812                            19

  S 1262-q. Erie county-disposition of  net  collections  from  the  one
percent and the three-quarters of one percent rates of sales and compen-
sating  use  taxes  in  excess  of  three  percent.  Notwithstanding any
provision of law to the contrary: (1) If the county of Erie imposes  the
[additional]  one  percent  rate  of sales and compensating use taxes IN
EXCESS OF THREE PERCENT authorized by item (i) of clause (4) of subpara-
graph (i) of the opening paragraph of section twelve hundred ten of this
article during [the] ANY period beginning January  first,  two  thousand
seven,  or  thereafter, the county shall allocate 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 authority 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.
  (2)  Net  collections  from  the  [additional]  three-quarters  of one
percent rate of sales and compensating use taxes which  the  county  may
impose during the period commencing December first, two thousand eleven,
[and  ending  November  thirtieth, two thousand thirteen] OR THEREAFTER,
pursuant to the authority of [item (ii) of clause  (4)  of  subparagraph
(i)  of  the  opening  paragraph  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 the county  entered
into  pursuant  to  the  authority  of subdivision (c) of section twelve
hundred sixty-two of this part.
  (3) SEE SECTION TWELVE HUNDRED SIXTY-TWO-T OF THIS  PART  FOR  ANOTHER
PROVISION RELATING TO ERIE COUNTY.
  S  33.  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
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

S. 3812                            20

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  34.  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  35. Section 1262-s of the tax law, as amended by chapter 226 of the
laws of 2011, 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 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]
thirteen, the county shall use all  net  collections  from  such  [addi-
tional] 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 deposited in
a  special fund to be created by such county separate and apart from any
other funds and accounts of  the  county.  Any  and  all  remaining  net
collections  from such [additional tax] ONE-QUARTER OF ONE PERCENT RATE,
after the expenses of such construction are paid, shall be deposited  by
the county of Herkimer in the general fund of such county for any county
purpose.
  S  36.  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. 3812                            21

  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.
  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  ELEVEN.  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
ATTRIBUTABLE TO SUCH COUNTY'S THREE PERCENT RATE OF SUCH TAXES ARE ALLO-
CATED 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

S. 3812                            22

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 ELEVEN, AND
ENDING NOVEMBER  THIRTIETH,  TWO  THOUSAND  THIRTEEN,  PURSUANT  TO  THE
AUTHORITY  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.
  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  THIRTEEN,  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
DISTRIBUTED  TO  THE CITY OF ROCHESTER OR RETAINED BY THE COUNTY SO THAT
THE COMBINED TOTAL ALLOCATION AND DISTRIBUTION TO THE CITY AND  COMBINED

S. 3812                            23

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
THIRTEEN, 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.
  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 THIRTEEN,  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  THIR-
TEEN, NET COLLECTIONS FROM SUCH RATE IN EXCESS OF THREE PERCENT SHALL BE
SUBJECT  TO  SUCH  COUNTY'S EXISTING AGREEMENT WITH THE CITY OF KINGSTON

S. 3812                            24

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  37. This act shall take effect December 1, 2014, 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, 2014, 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.

S3812A - Bill Details

See Assembly Version of this Bill:
A7713A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Rpld §1210 op¶ sub¶¶ (i), (ii) & (iii), §1210-E, §1224 subs (d) - (r), (t) - (gg), amd Tax L, generally
Versions Introduced in Previous Legislative Sessions:
2011-2012: S5629B
2009-2010: A10418, S6648A
2013-2014: S3812

S3812A - Bill Texts

view summary

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

view sponsor memo
BILL NUMBER:S3812A

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

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

SUMMARY OF PROVISIONS:

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

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

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

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

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

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

Section 7 Adds four new subdivisions of the Tax Law: (d), (e), (0, (g)

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

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

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

Section 12 makes this act take effect immediately.

JUSTIFICATION: As more and more localities have been authorized over
the years to impose additional rates of sales and use taxes, the


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

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

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

LEGISLATIVE HISTORY: 2011-12:S.5629-B Advanced to Third
Reading/A.6575-A Ways and Means Similar to A.10418 and S.6648A of
2009/2010

FISCAL IMPLICATIONS: Minimal Savings.

EFFECTIVE DATE: This act shall take effect immediately.

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

                                 3812--A
    Cal. No. 483

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 21, 2013
                               ___________

Introduced  by  Sen.  MARCELLINO  -- read twice and ordered printed, and
  when printed to be committed to the Committee  on  Investigations  and
  Government  Operations  --  reported  favorably  from  said committee,
  ordered to first and  second  report,  ordered  to  a  third  reading,
  amended  and  ordered  reprinted,  retaining its place in the order of
  third reading

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

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

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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08852-02-3

S. 3812--A                          2

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

S. 3812--A                          3

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

S. 3812--A                          4

PREEMPTION BY SUCH A CITY IN EFFECT ON SUCH DATE SHALL CONTINUE IN  FULL
FORCE  AND EFFECT UNTIL THE EFFECTIVE DATE OF A LOCAL LAW, ORDINANCE, OR
RESOLUTION ADOPTED OR AMENDED BY THE CITY  TO  CHANGE  SUCH  PREEMPTION,
PROVIDED SUCH A CITY'S RATE OF TAX IN EXCESS OF ONE AND ONE-HALF PERCENT
SHALL  NOT  CONTINUE IN EFFECT IF THE COUNTY IN WHICH IT IS LOCATED DOES
NOT EXTEND ITS  ADDITIONAL  RATE  IN  EXCESS  OF  THREE  PERCENT.    ANY
PREEMPTION  BY  SUCH  A CITY TO TAKE EFFECT UNDER THIS SUBDIVISION AFTER
THE DATE THIS SUBDIVISION TAKES EFFECT SHALL BE SUBJECT  TO  THE  NOTICE
REQUIREMENTS  IN SECTION TWELVE HUNDRED TWENTY-THREE OF THIS SUBPART AND
TO THE OTHER REQUIREMENTS OF THIS ARTICLE.
  (G) NOTWITHSTANDING THE FOREGOING PROVISIONS OF THIS SECTION OR  OTHER
LAW,  IF THE COUNTY OF DUTCHESS WITHDRAWS FROM THE METROPOLITAN COMMUTER
TRANSPORTATION DISTRICT AND IMPOSES THE ADDITIONAL THREE-EIGHTHS PERCENT
RATE OF TAX, THE NET COLLECTIONS FROM WHICH THE COUNTY HAS SET ASIDE FOR
MASS TRANSPORTATION PURPOSES, AS AUTHORIZED BY SUBPARAGRAPH (IV) OF  THE
OPENING  PARAGRAPH  OF  SECTION TWELVE HUNDRED TEN OF THIS ARTICLE, SUCH
ADDITIONAL THREE-EIGHTHS PERCENT RATE OF TAX SHALL BE IN ADDITION TO ANY
OTHER ADDITIONAL RATE OF TAX SUCH COUNTY IS  AUTHORIZED  TO  IMPOSE  AND
SHALL  NOT  BE  SUBJECT  TO PREEMPTION AND SUCH COUNTY SHALL NOT INCLUDE
SUCH ADDITIONAL THREE-EIGHTHS PERCENT RATE OF  TAX  IN  DETERMINING  ITS
ADDITIONAL RATE OF TAX ON THE AREA OF THE COUNTY OUTSIDE ANY CITY IN THE
COUNTY  IMPOSING  TAX  FOR PURPOSES OF SUBDIVISION (D) OF SECTION TWELVE
HUNDRED SIXTY-TWO OF THIS ARTICLE.
  S 8. The tax law is amended  by  adding  three  new  sections  1262-t,
1262-u and 1262-v to read as follows:
  S  1262-T.  ONEIDA COUNTY NET COLLECTIONS FROM ADDITIONAL RATE OF TAX.
NET COLLECTIONS FROM AN ADDITIONAL THREE-QUARTERS PERCENT RATE OF ONEIDA
COUNTY'S SALES AND  COMPENSATING  USE  TAXES  IMPOSED  PURSUANT  TO  THE
AUTHORITY  OF CLAUSE TWO OF SUBPARAGRAPH (I) OF THE OPENING PARAGRAPH OF
SECTION TWELVE HUNDRED TEN OF THIS ARTICLE SHALL NOT BE SUBJECT  TO  ANY
REVENUE DISTRIBUTION AGREEMENT ENTERED INTO BY THE COUNTY AND THE CITIES
IN  THE COUNTY UNDER SUBDIVISION (C) OF SECTION TWELVE HUNDRED SIXTY-TWO
OF THIS PART.
  S 1262-U. CLINTON COUNTY NET COLLECTIONS FROM ADDITIONAL RATE OF  TAX.
NET  COLLECTIONS  FROM ANY ADDITIONAL RATE OF SALES AND COMPENSATING USE
TAXES CLINTON COUNTY IMPOSES PURSUANT TO THE AUTHORITY OF CLAUSE TWO  OF
SUBPARAGRAPH  (I) OF THE OPENING PARAGRAPH OF SECTION TWELVE HUNDRED TEN
OF THIS ARTICLE SHALL BE PAID TO THE COUNTY AND  THE  COUNTY  SHALL  SET
ASIDE SUCH NET COLLECTIONS AND USE THEM SOLELY FOR COUNTY PURPOSES. SUCH
NET  COLLECTIONS SHALL NOT BE SUBJECT TO ANY REVENUE DISTRIBUTION AGREE-
MENT ENTERED INTO BY THE COUNTY AND THE CITY IN THE COUNTY UNDER  SUBDI-
VISION (C) OF SECTION TWELVE HUNDRED SIXTY-TWO OF THIS PART.
  S  1262-V. ONTARIO COUNTY NET COLLECTIONS FROM ADDITIONAL RATE OF TAX.
NOTWITHSTANDING ANY LAW TO THE CONTRARY, AFTER ONTARIO COUNTY  ALLOCATES
NET  COLLECTIONS  FROM  ITS ADDITIONAL ONE-EIGHTH OF ONE PERCENT RATE OF
SALES AND COMPENSATING USE TAXES PURSUANT TO THE  AUTHORITY  OF  SECTION
TWELVE HUNDRED SIXTY-TWO-R OF THIS PART, AS ADDED BY CHAPTER THIRTY-SEV-
EN  OF  THE  LAWS OF TWO THOUSAND SIX, NET COLLECTIONS FROM THE COUNTY'S
ADDITIONAL THREE-EIGHTHS OF ONE PERCENT RATE OF SUCH TAXES SHALL BE  SET
ASIDE  FOR  COUNTY  PURPOSES  AND  SHALL NOT BE SUBJECT TO ANY AGREEMENT
ENTERED INTO BY THE COUNTY AND THE CITIES IN THE COUNTY  UNDER  SUBDIVI-
SION  (C)  OF SECTION TWELVE HUNDRED SIXTY-TWO OR SECTION TWELVE HUNDRED
SIXTY-TWO-R OF THIS PART, AS ADDED BY CHAPTER THIRTY-SEVEN OF  THE  LAWS
OF TWO THOUSAND SIX.
  S  9.  Section 1262-s of the tax law, as amended by chapter 226 of the
laws of 2011, is amended to read as follows:

S. 3812--A                          5

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

S3812B - Bill Details

See Assembly Version of this Bill:
A7713A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Rpld §1210 op¶ sub¶¶ (i), (ii) & (iii), §1210-E, §1224 subs (d) - (r), (t) - (gg), amd Tax L, generally
Versions Introduced in Previous Legislative Sessions:
2011-2012: S5629B
2009-2010: A10418, S6648A
2013-2014: S3812

S3812B - Bill Texts

view summary

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

view sponsor memo
BILL NUMBER:S3812B

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

PURPOSE:

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

SUMMARY OF PROVISIONS:

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

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

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

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

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

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

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

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

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

Section 10 Adds a new section, 1265, to the Tax law relating to refer-
encing.

Section 11 deals with severability.

Section 12 makes this act take effect immediately.

JUSTIFICATION:

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

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

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

LEGISLATIVE HISTORY:

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

FISCAL IMPLICATIONS:

Minimal Savings.

EFFECTIVE DATE:

This act shall take effect immediately.

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

                                 3812--B

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 21, 2013
                               ___________

Introduced  by  Sen.  MARCELLINO  -- read twice and ordered printed, and
  when printed to be committed to the Committee  on  Investigations  and
  Government  Operations  --  recommitted  to  the Committee on Investi-
  gations and Government Operations in accordance with  Senate  Rule  6,
  sec.  8  --  committee  discharged, bill amended, ordered reprinted as
  amended and recommitted to said committee

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

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

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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08852-04-4

S. 3812--B                          2

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

S. 3812--B                          3

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

S. 3812--B                          4

PREEMPTION BY SUCH A CITY IN EFFECT ON SUCH DATE SHALL CONTINUE IN  FULL
FORCE  AND EFFECT UNTIL THE EFFECTIVE DATE OF A LOCAL LAW, ORDINANCE, OR
RESOLUTION ADOPTED OR AMENDED BY THE CITY  TO  CHANGE  SUCH  PREEMPTION,
PROVIDED SUCH A CITY'S RATE OF TAX IN EXCESS OF ONE AND ONE-HALF PERCENT
SHALL  NOT  CONTINUE IN EFFECT IF THE COUNTY IN WHICH IT IS LOCATED DOES
NOT EXTEND ITS  ADDITIONAL  RATE  IN  EXCESS  OF  THREE  PERCENT.    ANY
PREEMPTION  BY  SUCH  A CITY TO TAKE EFFECT UNDER THIS SUBDIVISION AFTER
THE DATE THIS SUBDIVISION TAKES EFFECT SHALL BE SUBJECT  TO  THE  NOTICE
REQUIREMENTS  IN SECTION TWELVE HUNDRED TWENTY-THREE OF THIS SUBPART AND
TO THE OTHER REQUIREMENTS OF THIS ARTICLE.
  (G) NOTWITHSTANDING THE FOREGOING PROVISIONS OF THIS SECTION OR  OTHER
LAW,  IF THE COUNTY OF DUTCHESS WITHDRAWS FROM THE METROPOLITAN COMMUTER
TRANSPORTATION DISTRICT AND IMPOSES THE ADDITIONAL THREE-EIGHTHS PERCENT
RATE OF TAX, THE NET COLLECTIONS FROM WHICH THE COUNTY HAS SET ASIDE FOR
MASS TRANSPORTATION PURPOSES, AS AUTHORIZED BY SUBPARAGRAPH (IV) OF  THE
OPENING  PARAGRAPH  OF  SECTION TWELVE HUNDRED TEN OF THIS ARTICLE, SUCH
ADDITIONAL THREE-EIGHTHS PERCENT RATE OF TAX SHALL BE IN ADDITION TO ANY
OTHER ADDITIONAL RATE OF TAX SUCH COUNTY IS  AUTHORIZED  TO  IMPOSE  AND
SHALL  NOT  BE  SUBJECT  TO PREEMPTION AND SUCH COUNTY SHALL NOT INCLUDE
SUCH ADDITIONAL THREE-EIGHTHS PERCENT RATE OF  TAX  IN  DETERMINING  ITS
ADDITIONAL RATE OF TAX ON THE AREA OF THE COUNTY OUTSIDE ANY CITY IN THE
COUNTY  IMPOSING  TAX  FOR PURPOSES OF SUBDIVISION (D) OF SECTION TWELVE
HUNDRED SIXTY-TWO OF THIS ARTICLE.
  S 8. The tax law is amended  by  adding  three  new  sections  1262-t,
1262-u and 1262-v to read as follows:
  S  1262-T.  ONEIDA COUNTY NET COLLECTIONS FROM ADDITIONAL RATE OF TAX.
NET COLLECTIONS FROM AN ADDITIONAL THREE-QUARTERS PERCENT RATE OF ONEIDA
COUNTY'S SALES AND  COMPENSATING  USE  TAXES  IMPOSED  PURSUANT  TO  THE
AUTHORITY  OF CLAUSE TWO OF SUBPARAGRAPH (I) OF THE OPENING PARAGRAPH OF
SECTION TWELVE HUNDRED TEN OF THIS ARTICLE SHALL NOT BE SUBJECT  TO  ANY
REVENUE DISTRIBUTION AGREEMENT ENTERED INTO BY THE COUNTY AND THE CITIES
IN  THE COUNTY UNDER SUBDIVISION (C) OF SECTION TWELVE HUNDRED SIXTY-TWO
OF THIS PART.
  S 1262-U. CLINTON COUNTY NET COLLECTIONS FROM ADDITIONAL RATE OF  TAX.
NET  COLLECTIONS  FROM ANY ADDITIONAL RATE OF SALES AND COMPENSATING USE
TAXES CLINTON COUNTY IMPOSES PURSUANT TO THE AUTHORITY OF CLAUSE TWO  OF
SUBPARAGRAPH  (I) OF THE OPENING PARAGRAPH OF SECTION TWELVE HUNDRED TEN
OF THIS ARTICLE SHALL BE PAID TO THE COUNTY AND  THE  COUNTY  SHALL  SET
ASIDE SUCH NET COLLECTIONS AND USE THEM SOLELY FOR COUNTY PURPOSES. SUCH
NET  COLLECTIONS SHALL NOT BE SUBJECT TO ANY REVENUE DISTRIBUTION AGREE-
MENT ENTERED INTO BY THE COUNTY AND THE CITY IN THE COUNTY UNDER  SUBDI-
VISION (C) OF SECTION TWELVE HUNDRED SIXTY-TWO OF THIS PART.
  S  1262-V. ONTARIO COUNTY NET COLLECTIONS FROM ADDITIONAL RATE OF TAX.
NOTWITHSTANDING ANY LAW TO THE CONTRARY, AFTER ONTARIO COUNTY  ALLOCATES
NET  COLLECTIONS  FROM  ITS ADDITIONAL ONE-EIGHTH OF ONE PERCENT RATE OF
SALES AND COMPENSATING USE TAXES PURSUANT TO THE  AUTHORITY  OF  SECTION
TWELVE HUNDRED SIXTY-TWO-R OF THIS PART, AS ADDED BY CHAPTER THIRTY-SEV-
EN  OF  THE  LAWS OF TWO THOUSAND SIX, NET COLLECTIONS FROM THE COUNTY'S
ADDITIONAL THREE-EIGHTHS OF ONE PERCENT RATE OF SUCH TAXES SHALL BE  SET
ASIDE  FOR  COUNTY  PURPOSES  AND  SHALL NOT BE SUBJECT TO ANY AGREEMENT
ENTERED INTO BY THE COUNTY AND THE CITIES IN THE COUNTY  UNDER  SUBDIVI-
SION  (C)  OF SECTION TWELVE HUNDRED SIXTY-TWO OR SECTION TWELVE HUNDRED
SIXTY-TWO-R OF THIS PART, AS ADDED BY CHAPTER THIRTY-SEVEN OF  THE  LAWS
OF TWO THOUSAND SIX.
  S  9.  Section 1262-s of the tax law, as amended by chapter 328 of the
laws of 2013, is amended to read as follows:

S. 3812--B                          5

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

S3812C (ACTIVE) - Bill Details

See Assembly Version of this Bill:
A7713A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Rpld §1210 op¶ sub¶¶ (i), (ii) & (iii), §1210-E, §1224 subs (d) - (r), (t) - (gg), amd Tax L, generally
Versions Introduced in Previous Legislative Sessions:
2011-2012: S5629B
2009-2010: A10418, S6648A
2013-2014: S3812

S3812C (ACTIVE) - Bill Texts

view summary

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

view sponsor memo
BILL NUMBER:S3812C

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

PURPOSE:

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

SUMMARY OF PROVISIONS:

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

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

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

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

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

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

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

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

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

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

Section 12 makes this act take effect immediately.


JUSTIFICATION:

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

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

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

LEGISLATIVE HISTORY:

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

FISCAL IMPLICATIONS:

Minimal Savings.

EFFECTIVE DATE:

This act shall take effect immediately.

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

                                 3812--C
    Cal. No. 970

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 21, 2013
                               ___________

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

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

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

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

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

S. 3812--C                          2

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

S. 3812--C                          3

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

S. 3812--C                          4

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

S. 3812--C                          5

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

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