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Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
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| Jan 08, 2020 |
referred to investigations and government operations |
| Feb 04, 2019 |
referred to investigations and government operations |
Senate Bill S3162
2019-2020 Legislative Session
Authorizes counties with authority to impose additional sales and compensating use taxes to continue such taxes every two years, without approval of the state legislature; repealer
download bill text pdfSponsored By
(R, C, IP) Senate District
Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee
- Introduced
-
- In Committee Assembly
- In Committee Senate
-
- On Floor Calendar Assembly
- On Floor Calendar Senate
-
- Passed Assembly
- Passed Senate
- Delivered to Governor
- Signed By Governor
Actions
2019-S3162 (ACTIVE) - Details
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Rpld §1210 op ¶ sub¶ (i), §1262-o, amd Tax L, generally; amd §3, Chap 200 of 2002; amd §3, Chap 160 of 2015; amd §2, Chap 192 of 2015; amd §2, Chap 206 of 2015; amd §2, Chap 302 of 2015; amd §2, Chap 212 of 2013; amd §2, Chap 171 of 2015
- Versions Introduced in Other Legislative Sessions:
-
2015-2016:
S3918
2017-2018: S2092
2019-S3162 (ACTIVE) - Sponsor Memo
BILL NUMBER: S3162
SPONSOR: AMEDORE
TITLE OF BILL:
An act to amend the tax law, to amend chapter 200 of the laws of 2002
amending the tax law relating to certain tax rates imposed by the county
of Ulster, to amend chapter 160 of the laws of 2015 amending the tax law
relating to extending the authorization of the county of Onondaga to
impose an additional rate of sales and compensating use taxes, chapter
192 of the laws of 2015 amending the tax law relating to extending the
authority of the county of Orange to impose an additional rate of sales
and compensating use taxes, chapter 206 of the laws of 2015 amending the
tax law relating to the imposition of sales and compensating use taxes
by the county of Monroe, chapter 302 of the laws of 2015 amending the
tax law relating to the imposition of sales and compensating use taxes
by the county of Albany, chapter 212 of the laws of 2013 amending the
tax law relating to sales and compensating use tax in Columbia county,
and chapter 171 of the laws of 2015 amending the tax law relating to
extending the expiration of the authorization to the county of Genesee
to impose an additional one percent of sales and compensating use taxes,
in relation to authorizing certain counties to impose, on a biennial
basis, an additional rate of sales and compensating use taxes; and to
repeal certain provisions of the tax law relating thereto PURPOSE: Authorizes counties with authority to impose additional sales and compensating use taxes to continue such taxes every two years, without approval of the State Legislature; repealer. SUMMARY OF PROVISIONS: Section 1: Subparagraph (i) of the opening paragraph of Section 1210 of the tax law is repealed and a new subparagraph (i) is added authorizing a city of one million or more to impose a sales and compensating use tax at the rate of four and one-half percent by the adoption of local law, ordinances and resolutions. The remainder of this section and the following sections 2 through 20 enumerate the counties' various additional sales and compensating use taxes and grant the counties authority to continue these additional taxes for periods of two years with local authorization. Section 21: Establishes the effective date. JUSTIFICATION: This measure allows local governments to continue to extend additional sales and compensating use taxes without seeking approval from the State Legislature. This legislation will reduce the burdens on local govern- ments and save time by removing the need for them to await State action (in most cases every two years). In the event that a local government would like to increase the additional sales and compensating use tax, they must have State legislative approval. LEGISLATIVE HISTORY: S.3918 of 2015-16 remained in Committee on Investigations & Government Operations. S.2092 of 2017-18 remained in Committee on Investigations & Government Operations. FISCAL IMPLICATIONS: None. EFFECTIVE DATE: This act shall take effect immediately.
2019-S3162 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
3162
2019-2020 Regular Sessions
I N S E N A T E
February 4, 2019
___________
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, to amend chapter 200 of the laws of 2002
amending the tax law relating to certain tax rates imposed by the
county of Ulster, to amend chapter 160 of the laws of 2015 amending
the tax law relating to extending the authorization of the county of
Onondaga to impose an additional rate of sales and compensating use
taxes, chapter 192 of the laws of 2015 amending the tax law relating
to extending the authority of the county of Orange to impose an addi-
tional rate of sales and compensating use taxes, chapter 206 of the
laws of 2015 amending the tax law relating to the imposition of sales
and compensating use taxes by the county of Monroe, chapter 302 of the
laws of 2015 amending the tax law relating to the imposition of sales
and compensating use taxes by the county of Albany, chapter 212 of the
laws of 2013 amending the tax law relating to sales and compensating
use tax in Columbia county, and chapter 171 of the laws of 2015 amend-
ing the tax law relating to extending the expiration of the authori-
zation to the county of Genesee to impose an additional one percent of
sales and compensating use taxes, in relation to authorizing certain
counties to impose, on a biennial basis, an additional rate of sales
and compensating use taxes; and to repeal certain provisions of the
tax law relating thereto
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subparagraph (i) of the opening paragraph of section 1210
of the tax law is REPEALED and a new subparagraph (i) is added to read
as follows:
(I) WITH RESPECT TO A CITY OF ONE MILLION OR MORE AND THE FOLLOWING
COUNTIES (1) ANY SUCH CITY HAVING A POPULATION OF ONE MILLION OR MORE IS
HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDI-
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07177-01-9 S. 3162 2 NANCES OR RESOLUTIONS IMPOSING SUCH TAXES IN ANY SUCH CITY, AT THE RATE OF FOUR AND ONE-HALF PERCENT; (2) THE COUNTY OF NASSAU IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT A RATE WHICH IS THREE-QUARTERS PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER JANUARY FIRST, NINETEEN HUNDRED EIGHTY-SIX, SUBJECT TO THE LIMITATION SET FORTH IN SECTION TWELVE HUNDRED SIXTY-TWO-E OF THIS ARTICLE, AND ALSO AT A RATE WHICH IS ONE-HALF PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH, AND WHICH IS ALSO ADDITIONAL TO THE THREE-QUARTERS PERCENT RATE ALSO AUTHORIZED ABOVE IN THIS CLAUSE FOR SUCH COUNTY, FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER SEPTEMBER FIRST, NINETEEN HUNDRED NINETY-ONE; (3) THE COUNTY OF RENSSELAER IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT A RATE WHICH IS ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER SEPTEMBER FIRST, NINETEEN HUNDRED NINETY-FOUR; (4) THE COUNTY OF ERIE IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES (I) AT A RATE WHICH IS ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER JANUARY TENTH, NINETEEN HUNDRED EIGHTY-EIGHT; AND (II) AT A RATE WHICH IS THREE-QUAR- TERS 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 SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER DECEMBER FIRST, TWO THOUSAND ELEVEN; (5) THE COUNTY OF CATTARAUGUS IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT A RATE WHICH IS ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER MARCH FIRST, NINETEEN HUNDRED EIGHTY-SIX; (6) THE COUNTY OF WYOMING IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT A RATE WHICH IS ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER SEPTEMBER FIRST, NINETEEN HUNDRED NINETY-TWO; (7) THE COUNTY OF ULSTER IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT A RATE WHICH IS ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY (I) FOR THE PERIOD BEGINNING SEPTEMBER FIRST, TWO THOUSAND TWO AND ENDING NOVEMBER THIRTIETH, TWO THOUSAND THIRTEEN AND (II) FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER FEBRUARY FIRST, TWO THOUSAND FOURTEEN; (8) THE COUNTY OF ALLEGANY 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 DECEMBER FIRST, NINETEEN HUNDRED EIGHTY-SIX AND ENDING S. 3162 3 NOVEMBER THIRTIETH, TWO THOUSAND FOUR; AND (II) ONE AND ONE-HALF PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGIN- NING ON AND AFTER DECEMBER FIRST, TWO THOUSAND FOUR; (9) THE COUNTY OF CAYUGA IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT A RATE WHICH IS ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER SEPTEMBER FIRST, NINETEEN HUNDRED NINETY-TWO; (10) THE COUNTY OF ALBANY IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT A RATE WHICH IS ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER SEPTEMBER FIRST, NINETEEN HUNDRED NINETY-TWO; (11) THE COUNTY OF TOMPKINS IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT A RATE WHICH IS ONE-HALF OR ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER DECEMBER FIRST, NINETEEN HUNDRED NINETY-TWO; (12) THE COUNTY OF CORTLAND IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES, OR RESOLUTIONS IMPOSING SUCH TAXES AT A RATE WHICH IS ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER SEPTEMBER FIRST, NINETEEN HUNDRED NINETY-TWO; (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 SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON OR AFTER SEPTEMBER FIRST, NINETEEN HUNDRED NINETY-TWO; 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 SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER DECEMBER FIRST, TWO THOUSAND EIGHT; (14) THE COUNTY OF SUFFOLK IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT A RATE WHICH IS ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER JUNE FIRST, TWO THOUSAND ONE; (15) THE COUNTY OF GREENE IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT A RATE WHICH IS ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER MARCH FIRST, NINE- TEEN HUNDRED NINETY-THREE; (16) THE COUNTY OF ORLEANS IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT A RATE WHICH IS ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS S. 3162 4 OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER JUNE FIRST, NINE- TEEN HUNDRED NINETY-THREE; (17) THE COUNTY OF TIOGA 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-HALF OF 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-THREE, AND ENDING NOVEMBER THIRTIETH, TWO THOUSAND THREE; AND (II) ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGIN- NING ON AND AFTER DECEMBER FIRST, TWO THOUSAND FIVE; (18) THE COUNTY OF BROOME IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT A RATE WHICH IS ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER MARCH FIRST, NINE- TEEN HUNDRED NINETY-FOUR; (19) THE COUNTY OF HERKIMER IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT A RATE WHICH IS ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER SEPTEMBER FIRST, NINETEEN HUNDRED NINETY-FOUR; (20) THE COUNTY OF GENESEE IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT A RATE WHICH IS ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON OR AFTER SEPTEMBER FIRST, NINETEEN HUNDRED NINETY-FOUR; (21) THE COUNTY OF COLUMBIA IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT A RATE WHICH IS ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER MARCH FIRST, NINE- TEEN HUNDRED NINETY-FIVE; (22) THE COUNTY OF SCHUYLER IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT A RATE WHICH IS ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER SEPTEMBER FIRST, NINETEEN HUNDRED NINETY-NINE; (23) THE COUNTY OF ROCKLAND IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT A RATE WHICH IS: (I) FIVE-EIGHTHS OF ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUN- TY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON OR AFTER MARCH FIRST, TWO THOUSAND TWO; AND ALSO (II) AT A RATE WHICH IS THREE- EIGHTHS OF ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH, AND WHICH IS ALSO ADDITIONAL TO THE FIVE- EIGHTHS OF ONE PERCENT RATE ALSO AUTHORIZED ABOVE IN THIS CLAUSE FOR SUCH COUNTY, FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER MARCH FIRST, TWO THOUSAND SEVEN; (24) THE COUNTY OF CHENANGO IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT A RATE WHICH IS ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS S. 3162 5 OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER SEPTEMBER FIRST, TWO THOUSAND TWO; (25) THE COUNTY OF MONROE IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT A RATE WHICH IS ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER DECEMBER FIRST, NINETEEN HUNDRED NINETY-THREE; (26) THE COUNTY OF STEUBEN IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT A RATE WHICH IS ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER DECEMBER FIRST, NINETEEN HUNDRED NINETY-TWO; (27) THE COUNTY OF CHEMUNG IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT A RATE WHICH IS ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER DECEMBER FIRST, TWO THOUSAND TWO; (28) THE COUNTY OF SENECA IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT A RATE THAT IS ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER DECEMBER FIRST, TWO THOUSAND TWO; (29) THE COUNTY OF NIAGARA IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT A RATE WHICH IS ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER MARCH FIRST, TWO THOUSAND THREE; (30) THE COUNTY OF DUTCHESS IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT A RATE WHICH IS THREE-QUARTERS OF ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER MARCH FIRST, TWO THOUSAND THREE; (31) THE COUNTY OF YATES IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT A RATE WHICH IS ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER SEPTEMBER FIRST, TWO THOUSAND THREE; (32) THE COUNTY OF SCHENECTADY IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT A RATE WHICH IS ONE-HALF OF ONE PERCENT ADDI- TIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER JUNE FIRST, TWO THOUSAND THREE; (33) THE COUNTY OF MONTGOMERY IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT A RATE WHICH IS ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER JUNE FIRST, TWO THOUSAND THREE; S. 3162 6 (34) THE COUNTY OF LIVINGSTON IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT A RATE WHICH IS ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER JUNE FIRST, TWO THOUSAND THREE; (35) THE COUNTY OF SULLIVAN IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT A RATE THAT IS: (I) ONE-HALF OF ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER JUNE FIRST, TWO THOUSAND THREE; AND (II) AN ADDITIONAL ONE-HALF OF ONE PERCENT IN ADDITION TO THE OTHER RATES AUTHORIZED ABOVE IN THIS PARA- GRAPH FOR SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER JUNE FIRST, TWO THOUSAND SEVEN; (36) THE COUNTY OF OTSEGO IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT A RATE WHICH IS ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER DECEMBER FIRST, TWO THOUSAND THREE; (37) THE COUNTY OF DELAWARE IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT A RATE THAT IS ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR THE PERIOD BEGIN- NING DECEMBER FIRST, TWO THOUSAND THREE, AND ENDING NOVEMBER THIRTIETH, TWO THOUSAND THIRTEEN; (38) THE COUNTY OF WAYNE IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT A RATE THAT IS ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER DECEMBER FIRST, TWO THOUSAND FIVE; (39) THE COUNTY OF SCHOHARIE IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT A RATE WHICH IS ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER JUNE FIRST, TWO THOUSAND FOUR; (40) THE COUNTY OF MADISON IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT A RATE WHICH IS ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER JUNE FIRST, TWO THOUSAND FOUR; (41) THE COUNTY OF ORANGE IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT A RATE WHICH IS THREE-QUARTERS OF ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER JUNE FIRST, TWO THOUSAND FOUR; (42) THE COUNTY OF CLINTON IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT A RATE WHICH IS ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS S. 3162 7 OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER DECEMBER FIRST, TWO THOUSAND SEVEN; (43) THE COUNTY OF LEWIS IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT A RATE THAT IS ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER JUNE FIRST, TWO THOU- SAND FOUR; (44) THE COUNTY OF OSWEGO IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT A RATE WHICH IS ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER SEPTEMBER FIRST, TWO THOUSAND FOUR; (45) THE COUNTY OF ESSEX IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT A RATE WHICH IS ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER DECEMBER FIRST, TWO THOUSAND THIRTEEN; (46) THE COUNTY OF JEFFERSON IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT A RATE WHICH IS THREE-QUARTERS OF ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGIN- NING ON AND AFTER SEPTEMBER FIRST, TWO THOUSAND FOUR; (47) THE COUNTY OF ONONDAGA IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT A RATE THAT IS ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER SEPTEMBER FIRST, TWO THOUSAND FOUR; (48) THE COUNTY OF CHAUTAUQUA IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT A RATE THAT IS: (I) ONE AND ONE-QUARTER PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR THE PERIOD BEGINNING MARCH FIRST, TWO THOUSAND FIVE AND ENDING AUGUST THIRTY-FIRST, TWO THOUSAND SIX; (II) ONE PERCENT ADDI- TIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR THE PERIOD BEGINNING SEPTEMBER FIRST, TWO THOUSAND SIX AND ENDING NOVEMBER THIRTIETH, TWO THOUSAND SEVEN; (III) THREE-QUARTERS OF ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR THE PERIOD BEGINNING DECEMBER FIRST, TWO THOUSAND SEVEN AND ENDING NOVEMBER THIRTIETH, TWO THOUSAND TEN; AND (IV) ONE-HALF OF ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER DECEMBER FIRST, TWO THOUSAND TEN AND ENDING NOVEMBER THIRTIETH, TWO THOUSAND FIFTEEN; (V) ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS CLAUSE FOR SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER DECEMBER FIRST, TWO THOUSAND FIFTEEN; (49) THE COUNTY OF FULTON IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT A RATE WHICH IS ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS S. 3162 8 OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER SEPTEMBER FIRST, TWO THOUSAND FIVE; (50) THE COUNTY OF PUTNAM IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT A RATE THAT IS: (I) ONE-HALF OF ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR THE PERIOD BEGINNING SEPTEMBER FIRST, TWO THOUSAND FIVE AND ENDING AUGUST THIRTY-FIRST, TWO THOUSAND SEVEN; AND (II) ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER SEPTEMBER FIRST, TWO THOUSAND SEVEN; (51) THE COUNTY OF FRANKLIN IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT A RATE THAT IS ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER JUNE FIRST, TWO THOU- SAND SIX; (52) THE COUNTY OF ONTARIO IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT A RATE THAT IS: (I) ONE-EIGHTH OF ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER JUNE FIRST, TWO THOUSAND SIX; AND ALSO (II) AT A RATE THAT IS THREE- EIGHTHS OF ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH, AND THAT IS ALSO ADDITIONAL TO THE ONE-EIGHTH OF ONE PERCENT RATE AUTHORIZED IN THIS CLAUSE FOR SUCH COUNTY, FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER SEPTEMBER FIRST, TWO THOUSAND NINE; (53) THE COUNTY OF ST. LAWRENCE IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT A RATE THAT IS ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER DECEMBER FIRST, TWO THOUSAND THIRTEEN; (54) THE COUNTY OF HAMILTON IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT A RATE THAT IS ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER DECEMBER FIRST, TWO THOUSAND THIRTEEN; (55) THE COUNTY OF DELAWARE IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT A RATE WHICH IS ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER SEPTEMBER FIRST, TWO THOUSAND TWO; § 2. Section 1210-E of the tax law, as amended by section 2 of subpart U of part A of chapter 61 of the laws of 2017, is amended to read as follows: § 1210-E. Sales and compensating use taxes within Herkimer county. In addition to the taxes imposed by section twelve hundred ten of this subpart or any other provision of law, the county of Herkimer is hereby authorized and empowered to adopt and amend local laws, ordinances or resolutions imposing within the territorial limits of such county addi- tional sales and compensating use taxes at the rate of one-quarter of one percent for [the period] PERIODS OF TWO YEARS beginning ON AND AFTER S. 3162 9 December first, two thousand seven [and ending November thirtieth, two thousand twenty], which taxes shall be identical to the taxes imposed by such county pursuant to the authority of section twelve hundred ten of this subpart. Except as hereinafter provided, all provisions of this article, including the definition and exemption provisions and the provisions relating to the administration, collection and distribution by the commissioner, shall apply for purposes of the taxes authorized by this section in the same manner and with the same force and effect as if the language of this article had been incorporated in full in this section and had expressly referred to the taxes authorized by this section; provided, however, that any provision relating to a maximum rate shall be calculated without reference to the rate of additional sales and compensating use taxes herein authorized. For purposes of part IV of this article, relating to the disposition of revenues resulting from taxes collected and administered by the commissioner, the addi- tional sales and compensating use taxes authorized by this section imposed under the authority of section twelve hundred ten of this subpart and all provisions relating to the deposit, administration and disposition of taxes, penalties and interest relating to taxes imposed by a county under the authority of section twelve hundred ten of this subpart shall, except as otherwise provided in this section, apply to the additional sales and compensating use taxes authorized by this section. § 3. Subsection (cc) of section 1224 of the tax law, as amended by section 2 of subpart I of part A of chapter 61 of the laws of 2017, is amended to read as follows: (cc) The county of Clinton shall have the sole right to impose the additional one percent rate of tax which such county is authorized to impose pursuant to the authority of section twelve hundred ten of this article. Such additional rate of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to this article or any other law and such additional rate of tax shall not be subject to preemption. The maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the county of Clinton is authorized and empowered to adopt pursuant to section twelve hundred ten of this arti- cle. Net collections from any additional rate of sales and compensating use taxes which the county may impose during [the period] TWO YEAR PERI- ODS commencing ON AND AFTER December first, two thousand eleven[, and ending November thirtieth, two thousand twenty], pursuant to the author- ity of section twelve hundred ten of this article shall be used by the county solely for county purposes and shall not be subject to any reven- ue distribution agreement entered into pursuant to the authority of subdivision (c) of section twelve hundred sixty-two of this article. § 4. Section 1262-e of the tax law, as amended by section 2 of subpart BB of part A of chapter 61 of the laws of 2017, is amended to read as follows: § 1262-e. Establishment of local government assistance programs in Nassau county. 1. Towns and cities. Notwithstanding any other provision of law to the contrary, for [the] calendar [year] YEARS beginning on AND AFTER January first, nineteen hundred ninety-eight [and continuing through the calendar year beginning on January first, two thousand twen- ty], the county of Nassau shall enact and establish a local government assistance program for the towns and cities within such county to assist such towns and cities to minimize real property taxes; defray the cost and expense of the treatment, collection, management, disposal, and S. 3162 10 transportation of municipal solid waste, and to comply with the provisions of chapter two hundred ninety-nine of the laws of nineteen hundred eighty-three; and defray the cost of maintaining conservation and environmental control programs. Such special assistance program for the towns and cities within such county and the funding for such program shall equal one-third of the revenues received by such county from the imposition of the three-quarters percent sales and use tax during calen- dar [years] YEAR two thousand one[, two thousand two, two thousand three, two thousand four, two thousand five, two thousand six, two thou- sand seven, two thousand eight, two thousand nine, two thousand ten, two thousand eleven, two thousand twelve, two thousand thirteen, two thou- sand fourteen, two thousand fifteen, two thousand sixteen,[,] two thou- sand seventeen, two thousand eighteen, two thousand nineteen] and [two thousand twenty] ALL SUCCEEDING CALENDAR YEARS additional to the regular three percent rate authorized for such county in section twelve hundred ten of this article. The monies for such special local assistance shall be paid and distributed to the towns and cities on a per capita basis using the population figures in the latest decennial federal census. Provided further, that notwithstanding any other law to the contrary, the establishment of such special assistance program shall preclude any city or town within such county from preempting or claiming under any other section of this chapter the revenues derived from the additional tax authorized by section twelve hundred ten of this article. Provided further, that any such town or towns may, by resolution of the town board, apportion all or a part of monies received in such special assistance program to an improvement district or special district account within such town or towns in order to accomplish the purposes of this special assistance program. 2. Villages. Notwithstanding any other provision of law to the contra- ry, for [the] calendar [year] YEARS beginning on AND AFTER January first, nineteen hundred ninety-eight [and continuing through the calen- dar year beginning on January first, two thousand twenty], the county of Nassau, by local law, is hereby empowered to enact and establish a local government assistance program for the villages within such county to assist such villages to minimize real property taxes; defray the cost and expense of the treatment, collection, management, disposal, and transportation of municipal solid waste; and defray the cost of main- taining conservation and environmental control programs. The funding of such local assistance program for the villages within such county may be provided by Nassau county during any calendar year in which such village local assistance program is in effect and shall not exceed one-sixth of the revenues received from the imposition of the three-quarters percent sales and use tax that are remaining after the towns and cities have received their funding pursuant to the provisions of subdivision one of this section. The funding for such village local assistance program shall be paid and distributed to the villages on a per capita basis using the population figures in the latest decennial federal census. Provided further, that the establishment of such village local assist- ance program shall preclude any village within such county from preempt- ing or claiming under any other section of this chapter the revenues derived from the additional tax authorized by section twelve hundred ten of this article. § 5. Section 1262-g of the tax law, as amended by section 2 of subpart DD of part A of chapter 61 of the laws of 2017, is amended to read as follows: S. 3162 11 § 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) 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:] TWO YEAR PERIOD COMMENCING ON AND AFTER 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 thou- sand seventeen through August thirty-first, two thousand eighteen; and September first, two thousand eighteen through August thirty-first, two thousand twenty], 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 legislators; 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. § 6. Section 1262-h of the tax law, as amended by section 2 of subpart SS of part A of chapter 61 of the laws of 2017, is amended to read as follows: § 1262-h. Allocation and distribution of net collections from the additional one percent rate of sales and compensating use taxes in Steu- S. 3162 12 ben county. Notwithstanding any provision of law to the contrary, of the net collections received by the county of Steuben as a result of the imposition of the additional one percent rate of tax authorized by section twelve hundred ten of this article (a) during the period begin- ning December first, nineteen hundred ninety-three and ending November thirtieth, nineteen hundred ninety-four, the county of Steuben shall pay or cause to be paid to the city of Hornell the sum of two hundred thou- sand dollars, to the city of Corning the sum of three hundred thousand dollars, and the sum of five hundred thousand dollars to the towns and villages of the county of Steuben, on the basis of the ratio which the full valuation of real property in each town or village bears to the aggregate full valuation of real property in all of the towns and villages in such area. Of the net collections received by the county of Steuben as a result of the imposition of said additional one percent rate of tax authorized by section twelve hundred ten of this article during the period beginning December first, nineteen hundred ninety-four and ending November thirtieth, nineteen hundred ninety-five, the county of Steuben shall pay or cause to be paid to the city of Hornell the sum of three hundred thousand dollars, to the city of Corning the sum of four hundred fifty thousand dollars, and the sum of seven hundred fifty thousand dollars to the towns and villages of the county of Steuben, on the basis of the ratio which the full valuation of real property in each town or village bears to the aggregate full valuation of real property in all of the towns and villages in such area; and (b) during the period beginning December first, nineteen hundred ninety-five and ending Novem- ber thirtieth, two thousand seven, the county of Steuben shall annually pay or cause to be paid to the city of Hornell the sum of five hundred fifty thousand dollars, to the city of Corning the sum of six hundred thousand dollars, and the sum of seven hundred fifty thousand dollars to the towns and villages of the county of Steuben, on the basis of the ratio which the full valuation of real property in each town or village bears to the aggregate full valuation of real property in all of the towns and villages in such area; and during the period beginning Decem- ber first, two thousand seven and ending November thirtieth, two thou- sand nine, the county of Steuben shall annually pay or cause to be paid to the city of Hornell the sum of six hundred ten thousand dollars, to the city of Corning the sum of six hundred fifty thousand dollars, and the sum of seven hundred fifty thousand dollars to the towns and villages of the county of Steuben, on the basis of the ratio which the full valuation of real property in each town or village bears to the aggregate full valuation of real property in all of the towns and villages in such area; and during the period beginning December first, two thousand nine and ending November thirtieth, two thousand eleven, the county of Steuben shall annually pay or cause to be paid to the city of Hornell the sum of seven hundred ten thousand dollars, to the city of Corning the sum of seven hundred ten thousand dollars, and the sum of seven hundred fifty thousand dollars to the towns and villages of the county of Steuben, on the basis of the ratio which the full valuation of real property in each town or village bears to the aggregate full valu- ation of real property in all of the towns and villages in such area; and during the period beginning December first, two thousand eleven and ending November thirtieth, two thousand thirteen, the county of Steuben shall annually pay or cause to be paid to the city of Hornell the sum of seven hundred forty thousand dollars, to the city of Corning the sum of seven hundred forty thousand dollars, and the sum of seven hundred fifty thousand dollars to the towns and villages of the county of Steuben, on S. 3162 13 the basis of the ratio which the full valuation of real property in each town or village bears to the aggregate full valuation of real property in all of the towns and villages in such area; and during the period beginning December first, two thousand thirteen and ending November thirtieth, two thousand fifteen, the county of Steuben shall annually pay or cause to be paid to the city of Hornell the sum of seven hundred sixty-five thousand dollars, to the city of Corning the sum of seven hundred sixty-five thousand dollars, and the sum of seven hundred fifty thousand dollars to the towns and villages of the county of Steuben, on the basis of the ratio which the full valuation of real property in each town or village bears to the aggregate full valuation of real property in all of the towns and villages in such area; and during the period beginning December first, two thousand fifteen and ending November thir- tieth, two thousand seventeen, the county of Steuben shall annually pay or cause to be paid to the city of Hornell the sum of seven hundred sixty-five thousand dollars, to the city of Corning the sum of seven hundred sixty-five thousand dollars, and the sum of seven hundred fifty thousand dollars to the towns and villages of the county of Steuben, on the basis of the ratio which the full valuation of real property in each town or village bears to the aggregate full valuation of real property in all of the towns and villages in such area; and during [the period] TWO YEAR PERIODS beginning ON AND AFTER December first, two thousand seventeen [and ending November thirtieth, two thousand twenty], the county of Steuben shall annually pay or cause to be paid to the city of Hornell the sum of seven hundred eighty thousand dollars, to the city of Corning the sum of seven hundred eighty thousand dollars, and the sum of seven hundred fifty thousand dollars to the towns and villages of the county of Steuben, on the basis of the ratio which the full valuation of real property in each town or village bears to the aggregate full valu- ation of real property in all of the towns and villages in such area. § 7. Subdivision (c) of section 1262-j of the tax law, as amended by section 2 of subpart TT of part A of chapter 61 of the laws of 2017, is amended to read as follows: (c) Notwithstanding any provision of law to the contrary, of the net collections received by the county of Suffolk as a result of the increase of one percent to the tax authorized by section twelve hundred ten of this article for [the period] TWO YEAR PERIODS beginning ON AND AFTER June first, two thousand one [and ending November thirtieth, two thousand twenty], imposed by local laws or resolutions (by simple major- ity) by the county legislature, and signed by the county executive, the county of Suffolk shall allocate such net collections as follows: no less than one-eighth and no more than three-eighths of such net collections received shall be dedicated for public safety purposes and the balance shall be deposited in the general fund of the county of Suffolk. § 8. Section 1262-l of the tax law, as amended by section 2 of subpart MM of part A of chapter 61 of the laws of 2017, is amended to read as follows: § 1262-1. Allocation and distribution of net collections from the additional rate of sales and compensating use tax in Rockland county. 1. Notwithstanding any provision of law to the contrary, if the county of Rockland imposes the additional five-eighths of one percent rate of tax authorized by section twelve hundred ten of this article during [the period] TWO YEAR PERIODS beginning ON AND AFTER March first, two thou- sand two[, and ending November thirtieth, two thousand twenty], such county shall allocate and distribute twenty percent of the net S. 3162 14 collections from such additional rate to the towns and villages in the county in accordance with subdivision (c) of section twelve hundred sixty-two of this part on the basis of the ratio which the population of each such town or village bears to such county's total population; and 2. Notwithstanding any provision of law to the contrary, if the county of Rockland imposes the additional three-eighths of one percent rate of tax authorized by section twelve hundred ten of this article during [the period] TWO YEAR PERIODS beginning ON AND AFTER March first, two thou- sand seven, [and ending November thirtieth, two thousand twenty], such county shall allocate and distribute sixteen and two-thirds percent of the net collections from such additional rate to the general funds of towns and villages within the county of Rockland with existing town and village police departments from March first, two thousand seven through December thirty-first, two thousand seven and thirty-three and one-third percent of the net collections from such additional rate [from] ON AND AFTER January first, two thousand eight [through November thirtieth, two thousand twenty]. The monies allocated and distributed pursuant to this subdivision shall be allocated and distributed to towns and villages with police departments on the basis of the number of full-time equiv- alent police officers employed by each police department and shall not be used for salaries heretofore or hereafter negotiated. § 9. Section 1262-n of the tax law, as amended by section 2 of subpart CC of part A of chapter 61 of the laws of 2017, is amended to read as follows: § 1262-n. Disposition of net collections from the additional one percent rate of sales and compensating use taxes in the county of Niagara. Notwithstanding any contrary provision of law, if the county of Niagara imposes the additional one percent rate of sales and compen- sating use taxes authorized by section twelve hundred ten of this arti- cle for all or any portion of [the period] TWO YEAR PERIODS beginning ON AND AFTER March first, two thousand three [and ending November thirti- eth, two thousand twenty], the county shall use all net collections from such additional one percent rate to pay the county's expenses for Medi- caid. The net collections from the additional one percent rate imposed pursuant to this section shall be deposited in a special fund to be created by such county separate and apart from any other funds and accounts of the county. Any and all remaining net collections from such additional one percent tax, after the Medicaid expenses are paid, shall be deposited by the county of Niagara in the general fund of such county for any county purpose. § 10. Section 1262-o of the tax law is REPEALED and a new section 1262-o is added 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 S. 3162 15 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 TWO YEAR PERIODS BEGINNING ON OR AFTER DECEMBER FIRST, TWO THOU- SAND FIFTEEN, 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 GENER- AL 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 CAPI- TAL 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 SEPARATE AND APART FROM ANY OTHER FUNDS AND ACCOUNTS OF THE COUNTY TO BE USED FOR PURPOSES ABOVE DESCRIBED. S. 3162 16 § 11. Section 1262-p of the tax law, as amended by section 2 of subpart X of part A of chapter 61 of the laws of 2017, is amended to read as follows: § 1262-p. Disposition of net collections from the additional one percent rate of sales and compensating use taxes in the county of Livingston. Notwithstanding any contrary provision of law, if the coun- ty of Livingston imposes the additional one 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] TWO YEAR PERIODS begin- ning ON AND AFTER June first, two thousand three [and ending November thirtieth, two thousand twenty], the county shall use all net collections from such additional one percent rate to pay the county's expenses for Medicaid. The net collections from the additional one percent rate imposed pursuant to this section shall be deposited in a special fund to be created by such county separate and apart from any other funds and accounts of the county. Any and all remaining net collections from such additional one percent tax, after the Medicaid expenses are paid, shall be deposited by the county of Livingston in the general fund of such county for any county purpose. § 12. Subdivision 2 of section 1262-q of the tax law, as amended by section 2 of subpart N of part A of chapter 61 of the laws of 2017, is amended to read as follows: (2) Net collections from the additional three-quarters of one percent rate of sales and compensating use taxes which the county may impose during [the period] TWO YEAR PERIODS commencing ON AND AFTER December first, two thousand eleven[, and ending November thirtieth, two thousand twenty], pursuant to the authority of item (ii) of clause (4) of subpar- agraph (i) of the opening paragraph of section twelve hundred ten of this article shall be used by the county solely for county purposes and shall not be subject to any revenue distribution agreement the county entered into pursuant to the authority of subdivision (c) of section twelve hundred sixty-two of this part. § 13. Section 1262-s of the tax law, as amended by section 3 of subpart U of part A of chapter 61 of the laws of 2017, is amended to read as follows: § 1262-s. Disposition of net collections from the additional one-quar- ter of one percent rate of sales and compensating use taxes in the coun- ty of Herkimer. Notwithstanding any contrary provision of law, if the county of Herkimer imposes the additional one-quarter of one percent rate of sales and compensating use taxes authorized by section twelve hundred ten-E of this article for all or any portion of [the period] TWO YEAR PERIODS beginning ON AND AFTER December first, two thousand seven [and ending November thirtieth, two thousand twenty], the county shall use all net collections from such additional one-quarter of one percent rate to pay the county's expenses for the construction of additional correctional facilities. The net collections from the additional rate imposed pursuant to section twelve hundred ten-E shall be deposited in a special fund to be created by such county separate and apart from any other funds and accounts of the county. Any and all remaining net collections from such additional tax, after the expenses of such construction are paid, shall be deposited by the county of Herkimer in the general fund of such county for any county purpose. § 14. Section 3 of chapter 200 of the laws of 2002 amending the tax law relating to certain tax rates imposed by the county of Ulster, as amended by section 2 of subpart XX of part A of chapter 61 of the laws of 2017, is amended to read as follows: S. 3162 17 § 3. If, pursuant to the authority of this act, the county of Ulster imposes sales and compensating use taxes at a rate greater than three percent for all or any portion of [the period] TWO YEAR PERIODS commenc- ing ON AND AFTER September 1, 2002[, and ending November 30, 2020], net collections from such additional rate of tax imposed during such period shall be deemed to be, and shall be included in, net collections subject to such county's existing agreement with the city of Kingston entered into pursuant to subdivision (c) of section 1262 of the tax law and such net collections shall be allocated in accordance with such agreement. § 15. Section 3 of chapter 160 of the laws of 2015 amending the tax law relating to extending the authorization of the county of Onondaga to impose an additional rate of sales and compensating use taxes is amended to read as follows: § 3. Notwithstanding any contrary provision of law, net collections from the additional one percent rate of sales and compensating use taxes which may be imposed by the county of Onondaga during the [period] TWO YEAR PERIODS commencing ON AND AFTER December 1, 2016 [and ending Novem- ber 30, 2017], pursuant to the authority of section 1210 of the tax law, shall not be subject to any revenue distribution agreement entered into under subdivision (c) of section 1262 of the tax law, but shall be allo- cated and distributed or paid, at least quarterly, as follows: (i) 1.58% to the county of Onondaga for any county purpose; (ii) 97.79% to the city of Syracuse; and (iii) .63% to the school districts in accordance with subdivision (a) of section 1262 of the tax law. § 16. Section 2 of chapter 192 of the laws of 2015 amending the tax law relating to extending the authority of the county of Orange to impose an additional rate of sales and compensating use taxes is amended to read as follows: § 2. Notwithstanding subdivision (c) of section 1262 of the tax law, net collections from any additional rate of sales and compensating use taxes which may be imposed by the county of Orange during [the period] TWO YEAR PERIODS commencing ON OR AFTER December 1, 2015[, and ending November 30, 2017], pursuant to the authority of section 1210 of the tax law, shall be paid to the county of Orange and shall be used by such county solely for county purposes and shall not be subject to any reven- ue distribution agreement entered into pursuant to the authority of subdivision (c) of section 1262 of the tax law. § 17. Section 2 of chapter 206 of the laws of 2015 amending the tax law relating to the imposition of sales and compensating use taxes by the county of Monroe, is amended to read as follows: § 2. Notwithstanding the provisions of subdivisions (b) and (c) of section 1262 and section 1262-g of the tax law, net collections, as such term is defined in section 1262 of the tax law, derived from the imposi- tion of sales and compensating use taxes by the county of Monroe at the additional rate of one percent as authorized pursuant to clause (25) of subparagraph (i) of the opening paragraph of section 1210 of the tax law, as amended by section one of this act, which are in addition to the current net collections derived from the imposition of such taxes at the three percent rate authorized by the opening paragraph of section 1210 of the tax law, shall be distributed and allocated as follows: for [the period of] TWO YEAR PERIODS COMMENCING ON AND AFTER December 1, 2015 [through November 30, 2017] in cash, five percent to the school districts in the area of the county outside the city of Rochester, three percent to the towns located within the county, one and one-quarter percent to the villages located within the county, and ninety and three- quarters percent to the city of Rochester and county of Monroe. The S. 3162 18 amount of the ninety and three-quarters percent to be distributed and allocated to the city of Rochester and county of Monroe shall be distributed and allocated to each so that the combined total distrib- ution and allocation to each from the sales tax revenues pursuant to sections 1262 and 1262-g of the tax law and this section shall result in the same total amount being distributed and allocated to the city of Rochester and county of Monroe. The amount so distributed and allocated to the county shall be used for county purposes. The foregoing cash payments to the school districts shall be allocated on the basis of the enrolled public school pupils, thereof, as such term is used in subdivi- sion (b) of section 1262 of the tax law, residing in the county of Monroe. The cash payments to the towns located within the county of Monroe shall be allocated on the basis of the ratio which the population of each town, exclusive of the population of any village or portion thereof located within a town, bears to the total population of the towns, exclusive of the population of the villages located within such towns. The cash payments to the villages located within the county shall be allocated on the basis of the ratio which the population of each village bears to the total population of the villages located within the county. The term population as used in this section shall have the same meaning as used in subdivision (b) of section 1262 of the tax law. § 18. Section 2 of chapter 302 of the laws of 2015 amending the tax law relating to the imposition of sales and compensating use taxes by the county of Albany is amended to read as follows: § 2. Notwithstanding any inconsistent provision of law, if the county of Albany imposes the additional one percent rate of sales and compen- sating use taxes authorized by [section one of this act] CLAUSE 10 OF SUBPARAGRAPH (I) OF THE OPENING PARAGRAPH OF SECTION 1210 OF THE TAX LAW for any portion of the [period] TWO YEAR PERIODS during which the county is so authorized to impose such additional one percent rate of such taxes, then such county of Albany shall allocate and distribute quarter- ly to the cities and the area in the county outside the cities the same proportion of net collections attributable to such additional one percent rate of such taxes as such county is allocating and distributing the net collections from the county's three percent rate of such taxes as of the date this act shall have become a law, and such portion of net collections attributable to such additional one percent rate of such taxes shall be allocated and distributed to the towns and villages in such county in the same manner as the net collections attributable to such county's three percent rate of such taxes are allocated and distributed to such towns and villages as of the date this act shall have become a law. In the event that any city in the county of Albany exercises its prior right to impose tax pursuant to section 1224 of the tax law, then the county of Albany shall not be required to allocate and distribute net collections in accordance with the previous sentence for any period of time during which any such city tax is in effect. § 19. Section 2 of chapter 212 of the laws of 2013 amending the tax law relating to sales and compensating use tax in Columbia county is amended to read as follows: § 2. Notwithstanding any provision of law to the contrary, if the county of Columbia imposes the additional one percent rate of sales and compensating use taxes authorized by the opening paragraph of section 1210 of the tax law, [as extended by section one of this act,] for any portion of the [period] TWO YEAR PERIODS during which such county is so authorized to impose such additional one percent rate of such taxes, then the county of Columbia shall allocate and distribute quarterly to S. 3162 19 the city of Hudson and the area in such county outside such city the same proportion of net collections attributable to such additional one percent rate of such taxes as such county was allocating and distribut- ing the net collections from such county's three percent rate of such taxes on July 31, 2008, and such portion of net collections attributable to such additional one percent rate of such taxes shall be allocated and distributed to the towns and villages in such county in the same manner as the net collections attributable to such county's three percent rate of such taxes were allocated and distributed to such towns and villages on July 31, 2008. In the event that the city of Hudson exercises its prior right to impose a tax pursuant to section 1224 of the tax law, then the county of Columbia shall not be required to allocate and distribute net collections in accordance with this section for any peri- od of time during which any such city tax is in effect. § 20. Section 2 of chapter 171 of the laws of 2015 amending the tax law relating to extending the expiration of the authorization to the county of Genesee to impose an additional one percent of sales and compensating use taxes is amended to read as follows: § 2. Notwithstanding any other provision of law to the contrary, the one percent increase in sales and compensating use taxes authorized for the county of Genesee [until November 30, 2017] pursuant to clause 20 of subparagraph (i) of the opening paragraph of section 1210 of the tax law, as amended by section one of this act, shall be divided in the same manner and proportion as the existing three percent sales and compensat- ing use taxes in such county are divided. § 21. This act shall take effect immediately.
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