S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6023
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                              March 27, 2023
                                ___________
 
 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  item  DD  of
 subpart  C  of part XXX of chapter 58 of the laws of 2020, 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-three]  TWENTY-FIVE;  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 begin-
 ning December first, two thousand eight and ending  November  thirtieth,
 two thousand [twenty-three] TWENTY-FIVE;
   § 2. Section 1262-g of the tax law, as amended by section 2 of item DD
 of  subpart  C of part XXX of chapter 58 of the laws of 2020, 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10263-02-3
              

 S. 6023                             2
 
 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: 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; September first, two thousand eighteen through August
 thirty-first, two thousand twenty; [and] September first,  two  thousand
 twenty  through  August  thirty-first,  two  thousand  twenty-three; AND
 SEPTEMBER FIRST, TWO THOUSAND TWENTY-THREE THROUGH AUGUST  THIRTY-FIRST,
 TWO  THOUSAND  TWENTY-FIVE,  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 munic-
 ipal 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.
   § 3. This act shall take effect immediately.