Extends the authority of Oneida county to impose additional rates of sales and compensating use taxes and to allocate and distribute a portion of net collections from such additional rates.
STATE OF NEW YORK
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7334
2025-2026 Regular Sessions
IN ASSEMBLY
March 25, 2025
___________
Introduced by M. of A. BUTTENSCHON -- read once and referred to the
Committee on Ways and Means
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:
1 Section 1. Clause 13 of subparagraph (i) of the opening paragraph of
2 section 1210 of the tax law, as amended by chapter 246 of the laws of
3 2023, is amended to read as follows:
4 (13) the county of Oneida 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: (i) one percent additional to the three
7 percent rate authorized above in this paragraph for such county for the
8 period beginning September first, nineteen hundred ninety-two and ending
9 November thirtieth, two thousand [twenty-five] twenty-seven; and also
10 (ii) at a rate which is three-quarters of one percent or one-half of one
11 percent additional to the three percent rate authorized above in this
12 paragraph, and which is also additional to the one percent rate also
13 authorized above in this clause for such county, for the period begin-
14 ning December first, two thousand eight and ending November thirtieth,
15 two thousand [twenty-five] twenty-seven;
16 § 2. Section 1262-g of the tax law, as amended by chapter 246 of the
17 laws of 2023, is amended to read as follows:
18 § 1262-g. Oneida county allocation and distribution of net
19 collections from the additional one percent rate of sales and compensat-
20 ing use taxes. Notwithstanding any contrary provision of law, if the
21 county of Oneida imposes sales and compensating use taxes at a rate
22 which is one percent additional to the three percent rate authorized by
23 section twelve hundred ten of this article, as authorized by such
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD08078-01-5
A. 7334 2
1 section, (a) where a city in such county imposes tax pursuant to the
2 authority of subdivision (a) of such section twelve hundred ten, such
3 county shall allocate, distribute and pay in cash quarterly to such city
4 one-half of the net collections attributable to such additional one
5 percent rate of the county's taxes collected in such city's boundaries;
6 (b) where a city in such county does not impose tax pursuant to the
7 authority of such subdivision (a) of such section twelve hundred ten,
8 such county shall allocate, distribute and pay in cash quarterly to such
9 city not so imposing tax a portion of the net collections attributable
10 to one-half of the county's additional one percent rate of tax calcu-
11 lated on the basis of the ratio which such city's population bears to
12 the county's total population, such populations as determined in accord-
13 ance with the latest decennial federal census or special population
14 census taken pursuant to section twenty of the general municipal law
15 completed and published prior to the end of the quarter for which the
16 allocation is made, which special census must include the entire area of
17 the county; and (c) provided, however, that such county shall dedicate
18 the first one million five hundred thousand dollars of net collections
19 attributable to such additional one percent rate of tax received by such
20 county after the county receives in the aggregate eighteen million five
21 hundred thousand dollars of net collections from such additional one
22 percent rate of tax imposed for any of the periods: September first, two
23 thousand twelve through August thirty-first, two thousand thirteen;
24 September first, two thousand thirteen through August thirty-first, two
25 thousand fourteen; and September first, two thousand fourteen through
26 August thirty-first, two thousand fifteen; September first, two thousand
27 fifteen through August thirty-first, two thousand sixteen; and September
28 first, two thousand sixteen through August thirty-first, two thousand
29 seventeen; September first, two thousand seventeen through August thir-
30 ty-first, two thousand eighteen; September first, two thousand eighteen
31 through August thirty-first, two thousand twenty; September first, two
32 thousand twenty through August thirty-first, two thousand twenty-three;
33 [and] September first, two thousand twenty-three through August thirty-
34 first, two thousand twenty-five; and September first, two thousand twen-
35 ty-five through August thirty-first, two thousand twenty-seven, to an
36 allocation on a per capita basis, utilizing figures from the latest
37 decennial federal census or special population census taken pursuant to
38 section twenty of the general municipal law, completed and published
39 prior to the end of the year for which such allocation is made, which
40 special census must include the entire area of such county, to be allo-
41 cated and distributed among the towns of Oneida county by appropriation
42 of its board of legislators; provided, further, that nothing herein
43 shall require such board of legislators to make any such appropriation
44 until it has been notified by any town by appropriate resolution and, in
45 any case where there is a village wholly or partly located within a
46 town, a resolution of every such village, embodying the agreement of
47 such town and village or villages upon the amount of such appropriation
48 to be distributed to such village or villages out of the allocation to
49 the town or towns in which it is located.
50 § 3. This act shall take effect immediately.
