S T A T E   O F   N E W   Y O R K
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                                  7309

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                               May 5, 2015
                               ___________

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

AN ACT to amend the tax law, in relation to authorizing Oneida county to
  impose  additional  rates  of  sales  and  compensating  use taxes and
  providing  for  allocation  and  distribution  of  a  portion  of  net
  collections from such additional rates

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

  Section 1. Clause 13 of subparagraph (i) of the opening  paragraph  of
section  1210  of  the tax law, as amended by chapter 124 of the laws of
2013, is amended to read as follows:
  (13) the county of Oneida is hereby further authorized  and  empowered
to  adopt  and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is:  (i)  one  percent  additional  to  the  three
percent  rate authorized above in this paragraph for such county for the
period beginning September first, nineteen hundred ninety-two and ending
November thirtieth, two thousand [fifteen] SEVENTEEN; and also (ii) at a
rate which is three-quarters of one percent or one-half of  one  percent
additional to the three percent rate authorized above in this paragraph,
and  which  is  also  additional to the one percent rate also authorized
above in this clause for such county, for the period beginning  December
first,  two  thousand  eight and ending November thirtieth, two thousand
[fifteen] SEVENTEEN;
  S 2. Section 1262-g of the tax law, as amended by chapter 124  of  the
laws of 2013, is amended to read as follows:
  S 1262-g. Oneida county allocation and distribution of net collections
from  the  additional  one  percent  rate  of sales and compensating use
taxes. Notwithstanding any contrary provision of law, if the  county  of
Oneida  imposes  sales and compensating use taxes at a rate which is one
percent additional to the  three  percent  rate  authorized  by  section
twelve  hundred  ten of this article, as authorized by such section, (a)

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10460-01-5
              

A. 7309                             2

where a city in such county imposes tax pursuant  to  the  authority  of
subdivision  (a)  of  such section twelve hundred ten, such county shall
allocate, distribute and pay in cash quarterly to such city one-half  of
the  net collections attributable to such additional one percent rate of
the county's taxes collected in such city's boundaries; (b) where a city
in such county does not impose tax pursuant to  the  authority  of  such
subdivision  (a)  of  such section twelve hundred ten, such county shall
allocate, distribute and pay in cash  quarterly  to  such  city  not  so
imposing  tax  a portion of the net collections attributable to one-half
of the county's additional one percent rate of  tax  calculated  on  the
basis  of  the  ratio which such city's population bears to the county's
total population, such populations as determined in accordance with  the
latest  decennial  federal  census  or  special  population census taken
pursuant to section twenty of the general municipal  law  completed  and
published  prior  to  the end of the quarter for which the allocation is
made, which special census must include the entire area of  the  county;
and (c) provided, however, 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 thou-
sand dollars of net collections from such additional one percent rate of
tax imposed for any of the  periods:    September  first,  two  thousand
twelve  through  August  thirty-first,  two thousand thirteen; September
first, two thousand thirteen through August thirty-first,  two  thousand
fourteen;  and  September  first,  two  thousand fourteen through August
thirty-first,  two  thousand  fifteen;  SEPTEMBER  FIRST,  TWO  THOUSAND
FIFTEEN THROUGH AUGUST THIRTY-FIRST, TWO THOUSAND SIXTEEN; AND SEPTEMBER
FIRST,  TWO  THOUSAND  SIXTEEN THROUGH AUGUST THIRTY-FIRST, TWO THOUSAND
SEVENTEEN, to an allocation on a per  capita  basis,  utilizing  figures
from  the  latest  decennial federal census or special population census
taken pursuant to section twenty of the general municipal law, completed
and published prior to the end of the year for which such allocation  is
made,  which special census must include the entire area of such county,
to be allocated and distributed among the  towns  of  Oneida  county  by
appropriation of its board of legislators; provided, further, that noth-
ing  herein  shall  require  such  board of legislators to make any such
appropriation until it has been notified  by  any  town  by  appropriate
resolution  and,  in  any case where there is a village wholly or partly
located within a town, a resolution of every such village, embodying the
agreement of such town and village or villages upon the amount  of  such
appropriation  to  be distributed to such village or villages out of the
allocation to the town or towns in which it is located.
  S 3. This act shall take effect immediately.