S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8073
 
                             I N  S E N A T E
 
                              March 16, 2020
                                ___________
 
 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 section 1 of  subpart  DD  of
 part A of chapter 61 of the laws of 2017, 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 [twenty] TWENTY-THREE; 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
 [twenty] TWENTY-THREE;
   § 2. 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:
   § 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                       [ ] is old law to be omitted.
                                                            LBD15845-01-0

 S. 8073                             2
 
 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 twenty; AND SEPTEMBER FIRST, TWO THOU-
 SAND  TWENTY  THROUGH AUGUST THIRTY-FIRST, TWO THOUSAND TWENTY-THREE, 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  allo-
 cated  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.
   § 3. This act shall take effect immediately.