S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5495
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                               April 3, 2017
                                ___________
 
 Introduced  by  Sen.  GRIFFO -- 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 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD10879-01-7

 S. 5495                             2
 
 twelve hundred ten of this article, as authorized by such  section,  (a)
 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.