S T A T E O F N E W Y O R K
________________________________________________________________________
892
2017-2018 Regular Sessions
I N S E N A T E
January 5, 2017
___________
Introduced by Sen. AMEDORE -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations
AN ACT to amend the tax law, in relation to requiring one-quarter of one
percent of the state sales and compensating use taxes collected in
rural areas to be paid to the county in which such rural area is
located
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 1148 of the tax law, as amended by section 57 of
part HH of chapter 57 of the laws of 2013, is amended to read as
follows:
§ 1148. Deposit and disposition of revenue. [All] (A) EXCEPT AS
OTHERWISE PROVIDED IN SUBDIVISION (B) OF THIS SECTION, ALL taxes, inter-
est and penalties collected or received by the commissioner under this
article shall be deposited and disposed of pursuant to the provisions of
section one hundred seventy-one-a of this chapter; provided however, the
comptroller shall on or before the twelfth day of each month, pay all
such taxes, interest and penalties collected under this article and
remaining to the comptroller's credit in such banks, banking houses or
trust companies at the close of business on the last day of the preced-
ing month, into the general fund of the state treasury, except as other-
wise provided in sections ninety-two-d, ninety-two-h, and ninety-two-r
of the state finance law and sections eleven hundred two, eleven hundred
four and eleven hundred nine of this article.
(B) NOTWITHSTANDING THE PROVISIONS OF SUBDIVISION (A) OF THIS SECTION
AND SECTION ONE HUNDRED SEVENTY-ONE-A OF THIS CHAPTER, ONE-QUARTER OF
ONE PERCENT OF ALL TAXES, INTEREST AND PENALTIES COLLECTED OR RECEIVED
BY THE COMMISSIONER UNDER THIS ARTICLE FOR SALES AND USES IN A COUNTY
WHICH IS A RURAL AREA, SHALL BE DISTRIBUTED AND PAID BY THE COMMISSIONER
TO THE COUNTY IN A RURAL AREA IN WHICH THE COLLECTION OF THE TAX FOR A
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03810-01-7
S. 892 2
SALE OR USE WAS COLLECTED. EACH COUNTY RECEIVING MONIES PURSUANT TO
THIS SUBDIVISION SHALL DISBURSE FUNDS SOLELY FOR THE PURPOSES OF INFRAS-
TRUCTURE PROJECTS, VOLUNTEER FIRE DEPARTMENTS AND COMPANIES, EMERGENCY
MEDICAL SERVICES AND/OR SENIOR SERVICE AGENCIES. FOR THE PURPOSES OF
THIS SUBDIVISION, "RURAL AREAS" MEANS A COUNTY HAVING A POPULATION OF
LESS THAN TWO HUNDRED THOUSAND ACCORDING TO THE FEDERAL DECENNIAL CENSUS
CONDUCTED IN TWO THOUSAND TEN.
§ 2. This act shall take effect on the first of July next succeeding
the date on which it shall have become a law.