S. 5317--B 2
of one percent additional to the three percent rate authorized above in
this paragraph for such county for the period beginning December first,
two thousand seven and ending November thirtieth, two thousand ten;
[and] (iv) one-half of one percent additional to the three percent rate
authorized above in this paragraph for such county for the period begin-
ning December first, two thousand ten and ending November thirtieth, two
thousand [seventeen] FIFTEEN; AND (V) ONE PERCENT ADDITIONAL TO THE
THREE PERCENT RATE AUTHORIZED ABOVE IN THIS CLAUSE FOR SUCH COUNTY FOR
THE PERIOD BEGINNING DECEMBER FIRST, TWO THOUSAND FIFTEEN AND ENDING
NOVEMBER THIRTIETH, TWO THOUSAND SEVENTEEN;
S 3. Clause 38 of subparagraph (i) of the opening paragraph of section
1210 of the tax law, as amended by section two of this act, is amended
to read as follows:
(38) the county of Chautauqua is hereby further authorized and
empowered to adopt and amend local laws, ordinances or resolutions
imposing such taxes at a rate that is: (i) one and one-quarter percent
additional to the three percent rate authorized above in this paragraph
for such county for the period beginning March first, two thousand five
and ending August thirty-first, two thousand six; (ii) one percent addi-
tional to the three percent rate authorized above in this paragraph for
such county for the period beginning September first, two thousand six
and ending November thirtieth, two thousand seven; (iii) three-quarters
of one percent additional to the three percent rate authorized above in
this paragraph for such county for the period beginning December first,
two thousand seven and ending November thirtieth, two thousand ten; (iv)
one-half of one percent additional to the three percent rate authorized
above in this paragraph for such county for the period beginning Decem-
ber first, two thousand ten and ending November thirtieth, two thousand
fifteen; [and] (v) one percent additional to the three percent rate
authorized above in this clause for such county for the period beginning
December first, two thousand fifteen and ending November thirtieth, two
thousand [seventeen] SIXTEEN; AND (VI) ONE-HALF OF ONE PERCENT ADDI-
TIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS CLAUSE FOR
SUCH COUNTY FOR THE PERIOD BEGINNING DECEMBER FIRST, TWO THOUSAND
SIXTEEN AND ENDING NOVEMBER THIRTIETH, TWO THOUSAND SEVENTEEN;
S 4. Subparagraph (iii) of the opening paragraph of section 1210 of
the tax law, as separately amended by chapters 191, 217 and 325 of the
laws of 2013, is amended 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
following additional rates authorized in subparagraphs (i) and (ii) of
this paragraph: one and one-half percent for the county of Allegany; one
percent for the counties of Rensselaer, Erie, Cattaraugus, CHAUTAUQUA,
Wyoming, Ulster, Albany, Suffolk, Essex, Greene, Orleans, Franklin,
Hamilton, Herkimer, Genesee, Columbia, Schuyler, Chenango, Monroe, Steu-
ben, Chemung, Seneca, Livingston, Niagara, Yates, Tioga, Montgomery,
Delaware, Wayne, Schoharie, Putnam, Clinton, St. Lawrence and Onondaga
and the cities of Yonkers, Mount Vernon and New Rochelle; three-quarters
of one percent for the counties of Dutchess, Lewis, Orange, and Jeffer-
son; one percent and three-quarters of one percent or one-half of one
percent for the county of Oneida; three-quarters of one percent and
one-half of one percent for the county of Nassau; one-half of one
percent and one-quarter of one percent and one-quarter of one percent
for the city of White Plains; one-half or one percent for the county of
Tompkins; three-eighths of one percent and five-eighths of one percent
for the county of Rockland; one-half of one percent for the counties of
S. 5317--B 3
Putnam and Schenectady; one-eighth of one percent and three-eighths of
one percent for the county of Ontario; AND one-half of one percent and
one-half of one percent for the county of Sullivan; [and three-quarters
of one percent or one-half of one percent for the county of Chautauqua;]
S 5. Subdivision (ee) of section 1224 of the tax law, as amended by
chapter 174 of the laws of 2009, is amended to read as follows:
(ee) The county of Chautauqua shall have the sole right to impose the
additional [three-quarters or one-half of] one percent rate of tax which
such county is authorized to impose pursuant to the authority of section
twelve hundred ten of this article. 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 shall not be subject to preemption. The maximum three
percent rate referred to in this section shall be calculated without
reference to the additional [three-quarters or one-half of] one percent
rate of tax which the county of Chautauqua is authorized and empowered
to adopt pursuant to section twelve hundred ten of this article.
S 6. Section 1262-o of the tax law, as amended by chapter 223 of the
laws of 2013, is amended to read as follows:
S 1262-o. Disposition of net collections from the additional rate of
sales and compensating use taxes in the county of Chautauqua. Notwith-
standing 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 beginning 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 Novem-
ber 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 thirti-
eth, 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 respec-
tive populations, determined in accordance with the latest decennial
federal census or special population census taken pursuant to section
twenty of the general municipal law completed and published prior to the
end of the quarter for which the allocation is made, and allocate the
remainder of the net collections from the additional three-quarters of
one percent as follows: (1) to pay the county's expenses for Medicaid
and other expenses required by law; (2) to pay for local road and bridge
projects; (3) for the purposes of capital projects and 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. Notwith-
standing any contrary provision of law, if the county of Chautauqua
imposes the additional one-half percent rate of sales and compensating
use taxes authorized by such section twelve hundred ten for all or any
of the period beginning December first, two thousand ten and ending
November thirtieth, two thousand [fifteen] SEVENTEEN, the county shall
allocate three-tenths of the net collections from the additional one-
half of one percent to the cities, towns and villages in the county on
the basis of their respective populations, determined in accordance with
the latest decennial federal census or special population census taken
pursuant to section twenty of the general municipal law completed and
S. 5317--B 4
published prior to the end of the quarter for which the allocation is
made, and allocate the remainder of the net collections from the addi-
tional one-half 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 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 shall be deposited in a special fund to be created by such coun-
ty separate and apart from any other funds and accounts of the county to
be used for purposes above described.
S 7. Section 1262-o of the tax law, as amended by section six of this
act, is amended to read as follows:
S 1262-o. Disposition of net collections from the additional rate of
sales and compensating use taxes in the county of Chautauqua. Notwith-
standing 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 beginning 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 Novem-
ber 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 thirti-
eth, 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 respec-
tive populations, determined in accordance with the latest decennial
federal census or special population census taken pursuant to section
twenty of the general municipal law completed and published prior to the
end of the quarter for which the allocation is made, and allocate the
remainder of the net collections from the additional three-quarters of
one percent as follows: (1) to pay the county's expenses for Medicaid
and other expenses required by law; (2) to pay for local road and bridge
projects; (3) for the purposes of capital projects and 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. Notwith-
standing any contrary provision of law, if the county of Chautauqua
imposes the additional one-half percent rate of sales and compensating
use taxes authorized by such section twelve hundred ten for all or any
of the period beginning December first, two thousand ten and ending
November thirtieth, two thousand [seventeen] FIFTEEN, the county shall
allocate three-tenths of the net collections from the additional one-
half of one percent to the cities, towns and villages in the county on
the basis of their respective populations, determined in accordance with
the latest decennial federal census or special population census taken
pursuant to section twenty of the general municipal law completed and
published prior to the end of the quarter for which the allocation is
made, and allocate the remainder of the net collections from the addi-
tional one-half of one percent as follows: (1) to pay the county's
expenses for Medicaid and other expenses required by law; (2) to pay for
S. 5317--B 5
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.
NOTWITHSTANDING ANY CONTRARY PROVISION OF LAW, IF THE COUNTY OF CHAUTAU-
QUA IMPOSES THE ADDITIONAL ONE PERCENT RATE OF SALES AND COMPENSATING
USE TAXES AUTHORIZED BY SUCH SECTION TWELVE HUNDRED TEN FOR ALL OR ANY
OF THE PERIOD BEGINNING DECEMBER FIRST, TWO THOUSAND FIFTEEN AND ENDING
NOVEMBER THIRTIETH, TWO THOUSAND SEVENTEEN, THE COUNTY SHALL ALLOCATE
THREE-TWENTIETHS OF THE NET COLLECTIONS FROM THE ADDITIONAL ONE PERCENT
TO THE CITIES, TOWNS AND VILLAGES IN THE COUNTY 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, AND
ALLOCATE THE REMAINDER OF THE NET COLLECTIONS FROM THE ADDITIONAL 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 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
shall be deposited in a special fund to be created by such county sepa-
rate and apart from any other funds and accounts of the county to be
used for purposes above described.
S 7-a. Section 1262-o of the tax law, as amended by section seven of
this act, is amended to read as follows:
S 1262-o. Disposition of net collections from the additional rate of
sales and compensating use taxes in the county of Chautauqua. Notwith-
standing 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 beginning 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 Novem-
ber 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 thirti-
eth, 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 respec-
tive populations, determined in accordance with the latest decennial
federal census or special population census taken pursuant to section
twenty of the general municipal law completed and published prior to the
end of the quarter for which the allocation is made, and allocate the
remainder of the net collections from the additional three-quarters of
one percent as follows: (1) to pay the county's expenses for Medicaid
and other expenses required by law; (2) to pay for local road and bridge
projects; (3) for the purposes of capital projects and 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
S. 5317--B 6
indebtedness established pursuant to the general municipal law. Notwith-
standing any contrary provision of law, if the county of Chautauqua
imposes the additional one-half percent rate of sales and compensating
use taxes authorized by such section twelve hundred ten for all or any
of the period beginning December first, two thousand ten and ending
November thirtieth, two thousand fifteen, AND BEGINNING DECEMBER FIRST,
TWO THOUSAND SIXTEEN AND ENDING NOVEMBER THIRTIETH, TWO THOUSAND SEVEN-
TEEN, the county shall allocate three-tenths of the net collections from
the additional one-half 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 popu-
lation census taken pursuant to section twenty of the general municipal
law completed and published prior to the end of the quarter for which
the allocation is made, and allocate the remainder of the net
collections from the additional one-half 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 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. Notwithstanding any contrary provision of law,
if the county of Chautauqua imposes the additional one percent rate of
sales and compensating use taxes authorized by such section twelve
hundred ten for all or any of the period beginning December first, two
thousand fifteen and ending November thirtieth, two thousand [seventeen]
SIXTEEN, the county shall allocate three-twentieths of the net
collections from the additional one percent to the cities, towns and
villages in the county on the basis of their respective populations,
determined in accordance with the latest decennial federal census or
special population census taken pursuant to section twenty of the gener-
al 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 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 capi-
tal 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 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 8. The authorization to impose an additional one percent sales and
compensating use taxes granted to the county of Chautauqua pursuant to
section two of this act, and the provisions of sections four, five and
seven of this act, on and after December 1, 2015, shall be contingent
upon the legislative body of such county submitting, by means of elec-
tronic transmission, to the commissioner of taxation and finance, on or
before November 1, 2015, a statement that such legislative body has
passed legislation, and such proof as the commissioner of taxation and
finance shall determine to be suitable, that such legislation has become
a local law or ordinance or adopted resolution, which provides for a
real property tax levy for the county of Chautauqua during the 2016 tax
year which is a minimum of 3 percent less than the real property tax
S. 5317--B 7
levy for such purposes during the 2015 tax year. Provided, further,
that the authorization to impose an additional one percent sales and
compensating use taxes granted to the county of Chautauqua pursuant to
section two of this act, and the provisions of sections four, five and
seven of this act, on and after December 1, 2016, shall be contingent
upon (a) a real property tax levy for the county of Chautauqua during
the 2016 tax year which is a minimum of 3 percent less than the real
property tax levy for such purposes during the 2015 tax year; and (b)
the legislative body of such county submitting, by means of electronic
transmission, to the commissioner of taxation and finance, on or before
November 1, 2016, a statement that such legislative body has passed
legislation which provides for a real property tax levy for the county
of Chautauqua during the 2017 tax year which is a minimum of 3 percent
less than the real property tax levy for such purposes during the 2015
tax year, and also submits such proof as such commissioner shall deter-
mine to be suitable, that such legislation has become a local law or
ordinance, or adopted resolution. In the event the legislative body of
Chautauqua county fails to submit such statement regarding the 2017
county tax year on or before November 1, 2016, sections three and
seven-a of this act shall take effect, and sections four and five of
this act shall be REPEALED December 1, 2016.
S 8-a. Notwithstanding any other provision of any state or local law
to the contrary, any local law, ordinance or resolution enacted, adopted
or amended to impose the sales and compensating use taxes at the one
percent additional rate of tax authorized by this act, shall take effect
in accordance with the provisions of subdivision (d) of section 1210 of
the tax law, subject to the provisions of section eight of this act,
except that the minimum notice requirements shall be deemed complied
with upon mailing by registered mail to the commissioner of taxation and
finance at his or her office in Albany no later than November 5, 2015
for the 2016 county tax year and no later than November 5, 2016 for the
2017 county tax year, a certified copy of such local law, ordinance or
resolution.
S 9. This act shall take effect immediately, provided, however, that
sections two, four, five and seven of this act shall take effect only if
the provisions of section eight of this act are satisfied for the 2016
county tax year; and provided, further that if the provisions of section
eight of this act are satisfied for the 2016 county tax year and are not
satisfied for the 2017 county tax year sections three and seven-a of
this act shall take effect, and sections four and five of this act shall
be deemed REPEALED. Provided, that the commissioner of taxation and
finance shall notify the legislative bill drafting commission upon the
compliance or noncompliance with the provisions of section eight of this
act by the legislative body of the county of Chautauqua in order that
the commission may maintain an accurate and timely effective data base
of the official text of the laws of the state of New York in furtherance
of effectuating the provisions of section 44 of the legislative law and
section 70-b of the public officers law.
