S T A T E O F N E W Y O R K
________________________________________________________________________
5915
2017-2018 Regular Sessions
I N S E N A T E
May 5, 2017
___________
Introduced by Sen. YOUNG -- 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 extending the expiration of
and amending the provisions authorizing the county of Chautauqua to
impose additional sales and compensating use taxes
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Item (v) of clause 38 of subparagraph (i) of the opening
paragraph of section 1210 of the tax law, as amended by chapter 332 of
the laws of 2015, is amended to read as follows:
(v) one percent additional to the three percent rate authorized above
in this clause for such county for the period beginning December first,
two thousand fifteen and ending November thirtieth, two thousand [seven-
teen] NINETEEN;
§ 2. Section 1262-o of the tax law, as amended by section 7 of chapter
332 of the laws of 2015, is amended to read as follows:
§ 1262-o. Disposition of net collections from the additional rate of
sales and compensating use taxes in the county of Chautauqua. Notwith-
standing any contrary provision of law, if the county of Chautauqua
imposes the additional one and one-quarter percent rate of sales and
compensating use taxes authorized by section twelve hundred ten of this
article for all or any portion of the period beginning March first, two
thousand five and ending August thirty-first, two thousand six, the
additional one percent rate authorized by such section for all or any of
the period beginning September first, two thousand six and ending Novem-
ber thirtieth, two thousand seven, the additional three-quarters of one
percent rate authorized by such section for all or any of the period
beginning December first, two thousand seven and ending November thirti-
eth, two thousand ten, the county shall allocate one-fifth of the net
collections from the additional three-quarters of one percent to the
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11448-01-7
S. 5915 2
cities, towns and villages in the county on the basis of their respec-
tive populations, 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, and allocate the
remainder of the net collections from the additional three-quarters of
one percent as follows: (1) to pay the county's expenses for Medicaid
and other expenses required by law; (2) to pay for local road and bridge
projects; (3) for the purposes of capital projects and repaying any
debts incurred for such capital projects in the county of Chautauqua
that are not otherwise paid for by revenue received from the mortgage
recording tax; and (4) for deposit into a reserve fund for bonded
indebtedness established pursuant to the general municipal law. Notwith-
standing any contrary provision of law, if the county of Chautauqua
imposes the additional one-half percent rate of sales and compensating
use taxes authorized by such section twelve hundred ten for all or any
of the period beginning December first, two thousand ten and ending
November thirtieth, two thousand fifteen, the county shall allocate
three-tenths of the net collections from the additional one-half of one
percent to the cities, towns and villages in the county on the basis of
their respective populations, 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, and
allocate the remainder of the net collections from the additional one-
half of one percent as follows: (1) to pay the county's expenses for
Medicaid and other expenses required by law; (2) to pay for local road
and bridge projects; (3) for the purposes of capital projects and repay-
ing any debts incurred for such capital projects in the county of Chau-
tauqua that are not otherwise paid for by revenue received from the
mortgage recording tax; and (4) for deposit into a reserve fund for
bonded indebtedness established pursuant to the general municipal law.
Notwithstanding any contrary provision of law, if the county of Chautau-
qua imposes the additional one percent rate of sales and compensating
use taxes authorized by such section twelve hundred ten for all or any
of the period beginning December first, two thousand fifteen and ending
November thirtieth, two thousand [seventeen] NINETEEN, the county shall
allocate three-twentieths of the net collections from the additional one
percent to the cities, towns and villages in the county on the basis of
their respective populations, 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, and
allocate the remainder of the net collections from the additional one
percent as follows: (1) to pay the county's expenses for Medicaid and
other expenses required by law; (2) to pay for local road and bridge
projects; (3) for the purposes of capital projects and repaying any
debts incurred for such capital projects in the county of Chautauqua
that are not otherwise paid for by revenue received from the mortgage
recording tax; and (4) for deposit into a reserve fund for bonded
indebtedness established pursuant to the general municipal law. The net
collections from the additional rates imposed pursuant to this section
shall be deposited in a special fund to be created by such county sepa-
rate and apart from any other funds and accounts of the county to be
used for purposes above described.
§ 3. This act shall take effect immediately.
