S T A T E   O F   N E W   Y O R K
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                                  7802

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                              May 27, 2015
                               ___________

Introduced  by M. of A. MORELLE -- read once and referred to the Commit-
  tee on Ways and Means

AN ACT to amend the tax law, in relation to the imposition of sales  and
  compensating use taxes by the county of Monroe

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

  Section 1. Clause 25 of subparagraph (i) of the opening  paragraph  of
section  1210  of  the tax law, as amended by chapter 210 of the laws of
2013, is amended to read as follows:
  (25) the county of Monroe is hereby further authorized  and  empowered
to  adopt  and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional  to  the  three  percent
rate  authorized above in this paragraph for the period beginning Decem-
ber first, nineteen hundred ninety-three and ending November  thirtieth,
two thousand [fifteen] SEVENTEEN;
  S  2.  Notwithstanding  the  provisions of subdivisions (b) and (c) of
section 1262 and section 1262-g of the tax law, net collections, as such
term is defined in section 1262 of the tax law, derived from the imposi-
tion of sales and compensating use taxes by the county of Monroe at  the
additional  rate of one percent as authorized pursuant to clause (25) of
subparagraph (i) of the opening paragraph of section  1210  of  the  tax
law, as amended by section one of this act, which are in addition to the
current net collections derived from the imposition of such taxes at the
three  percent  rate authorized by the opening paragraph of section 1210
of the tax law, shall be distributed and allocated as follows:  for  the
period  of  December  1,  2015  through  November 30, 2017 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 coun-
ty of Monroe. The amount of the ninety and three-quarters percent to  be

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10785-01-5
              

A. 7802                             2

distributed  and allocated to the city of Rochester and county of Monroe
shall be distributed and allocated to each so that  the  combined  total
distribution and allocation to each from the sales tax revenues pursuant
to sections 1262 and 1262-g of the tax law and this section shall result
in  the same total amount being distributed and allocated to the city of
Rochester and county of Monroe. The amount so distributed and  allocated
to  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 subdivi-
sion  (b)  of  section  1262  of  the tax law, residing in the county of
Monroe. The cash payments to the towns  located  within  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,  exclusive  of the population of the villages located within such
towns. The cash payments to the villages located within 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 within the
county.  The term population as used in this section shall have the same
meaning as used in subdivision (b) of section 1262 of the tax law.
  S 3. The net collections  resulting  from  the  additional  sales  and
compensating use taxes, as authorized by this act, shall not be included
in determining a sales tax increase or decrease as defined in paragraphs
(c) and (d) of subdivision 1 of section 1262-g of the tax law.
  S 4. Severability. If any clause, sentence, paragraph, or part of this
act  shall  be  adjudged  by  any  court of competent jurisdiction to be
invalid, such judgement shall  not  affect,  impair  or  invalidate  the
remainder thereof, but shall be confined in its operation to the clause,
sentence,  paragraph,  section  or part thereof directly involved in the
controversy in which such judgement shall have been rendered.
  S 5. This act shall take effect immediately.