S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7206
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              April 12, 2017
                                ___________
 
 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.