S T A T E O F N E W Y O R K
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7206
2017-2018 Regular Sessions
I N A S S E M B L Y
April 12, 2017
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Introduced by M. of A. BRINDISI -- read once and referred to the Commit-
tee 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 185 of the laws of
2015, 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 [seventeen] NINETEEN; 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
[seventeen] NINETEEN;
§ 2. Section 1262-g of the tax law, as amended by chapter 185 of the
laws of 2015, is amended to read as follows:
§ 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.
LBD10879-01-7
A. 7206 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;
SEPTEMBER FIRST, TWO THOUSAND SEVENTEEN THROUGH AUGUST THIRTY-FIRST, TWO
THOUSAND EIGHTEEN; AND SEPTEMBER FIRST, TWO THOUSAND EIGHTEEN THROUGH
AUGUST THIRTY-FIRST, TWO THOUSAND NINETEEN, 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.
§ 3. This act shall take effect immediately.