Extends from November 30, 2009 to November 30, 2011, the authorization granted to the county of Steuben to impose an additional one percent of sales and compensating use taxes.
STATE OF NEW YORK
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S. 4096 A. 7454
2009-2010 Regular Sessions
SENATE - ASSEMBLY
April 9, 2009
___________
IN SENATE -- Introduced by Sen. WINNER -- read twice and ordered print-
ed, and when printed to be committed to the Committee on Investi-
gations and Government Operations
IN ASSEMBLY -- Introduced by M. of A. BACALLES -- read once and referred
to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to extending the authorization
of the county of Steuben to impose an additional one percent of sales
and compensating use taxes
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Clause 26 of subparagraph (i) of the opening paragraph of
2 section 1210 of the tax law, as amended by chapter 245 of the laws of
3 2007, is amended to read as follows:
4 (26) the county of Steuben is hereby further authorized and empowered
5 to adopt and amend local laws, ordinances or resolutions imposing such
6 taxes at a rate which is one percent additional to the three percent
7 rate authorized above in this paragraph for such county for the period
8 beginning December first, nineteen hundred ninety-two and ending Novem-
9 ber thirtieth, two thousand [nine] eleven;
10 § 2. Section 1262-h of the tax law, as amended by chapter 368 of the
11 laws of 2007, is amended to read as follows:
12 § 1262-h. Allocation and distribution of net collections from the
13 additional one percent rate of sales and compensating use taxes in Steu-
14 ben county. Notwithstanding any provision of law to the contrary, of the
15 net collections received by the county of Steuben as a result of the
16 imposition of the additional one percent rate of tax authorized by
17 section twelve hundred ten of this article (a) during the period begin-
18 ning December first, nineteen hundred ninety-three and ending November
19 thirtieth, nineteen hundred ninety-four, the county of Steuben shall pay
20 or cause to be paid to the city of Hornell the sum of two hundred thou-
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD11023-01-9
S. 4096 2 A. 7454
1 sand dollars, to the city of Corning the sum of three hundred thousand
2 dollars, and the sum of five hundred thousand dollars to the towns and
3 villages of the county of Steuben, on the basis of the ratio which the
4 full valuation of real property in each town or village bears to the
5 aggregate full valuation of real property in all of the towns and
6 villages in such area. Of the net collections received by the county of
7 Steuben as a result of the imposition of said additional one percent
8 rate of tax authorized by section twelve hundred ten of this article
9 during the period beginning December first, nineteen hundred ninety-four
10 and ending November thirtieth, nineteen hundred ninety-five, the county
11 of Steuben shall pay or cause to be paid to the city of Hornell the sum
12 of three hundred thousand dollars, to the city of Corning the sum of
13 four hundred fifty thousand dollars, and the sum of seven hundred fifty
14 thousand dollars to the towns and villages of the county of Steuben, on
15 the basis of the ratio which the full valuation of real property in each
16 town or village bears to the aggregate full valuation of real property
17 in all of the towns and villages in such area; and (b) during the period
18 beginning December first, nineteen hundred ninety-five and ending Novem-
19 ber thirtieth, two thousand seven, the county of Steuben shall annually
20 pay or cause to be paid to the city of Hornell the sum of five hundred
21 fifty thousand dollars, to the city of Corning the sum of six hundred
22 thousand dollars, and the sum of seven hundred fifty thousand dollars to
23 the towns and villages of the county of Steuben, on the basis of the
24 ratio which the full valuation of real property in each town or village
25 bears to the aggregate full valuation of real property in all of the
26 towns and villages in such area; and during the period beginning Decem-
27 ber first, two thousand seven and ending November thirtieth, two thou-
28 sand nine, the county of Steuben shall annually pay or cause to be paid
29 to the city of Hornell the sum of six hundred ten thousand dollars, to
30 the city of Corning the sum of six hundred fifty thousand dollars, and
31 the sum of seven hundred fifty thousand dollars to the towns and
32 villages of the county of Steuben, on the basis of the ratio which the
33 full valuation of real property in each town or village bears to the
34 aggregate full valuation of real property in all of the towns and
35 villages in such area; and during the period beginning December first,
36 two thousand nine and ending November thirtieth, two thousand eleven,
37 the county of Steuben shall annually pay or cause to be paid to the city
38 of Hornell the sum of seven hundred ten thousand dollars, to the city of
39 Corning the sum of seven hundred ten thousand dollars, and the sum of
40 seven hundred fifty thousand dollars to the towns and villages of the
41 county of Steuben, on the basis of the ratio which the full valuation of
42 real property in each town or village bears to the aggregate full valu-
43 ation of real property in all of the towns and villages in such area.
44 § 3. This act shall take effect immediately.
