STATE OF NEW YORK
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7760
2015-2016 Regular Sessions
IN ASSEMBLY
May 26, 2015
___________
Introduced by M. of A. GOODELL -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to extending the expiration of
the provisions authorizing the county of Chautauqua to impose an addi-
tional one-half of one percent 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. Item (iv) of clause 38 of subparagraph (i) of the opening
2 paragraph of section 1210 of the tax law, as amended by chapter 223 of
3 the laws of 2013, is amended to read as follows:
4 (iv) one-half of one percent additional to the three percent rate
5 authorized above in this paragraph for such county for the period begin-
6 ning December first, two thousand ten and ending November thirtieth, two
7 thousand [fifteen] seventeen;
8 § 2. Section 1262-o of the tax law, as amended by chapter 223 of the
9 laws of 2013, is amended to read as follows:
10 § 1262-o. Disposition of net collections from the additional rate of
11 sales and compensating use taxes in the county of Chautauqua. Notwith-
12 standing any contrary provision of law, if the county of Chautauqua
13 imposes the additional one and one-quarter percent rate of sales and
14 compensating use taxes authorized by section twelve hundred ten of this
15 article for all or any portion of the period beginning March first, two
16 thousand five and ending August thirty-first, two thousand six, the
17 additional one percent rate authorized by such section for all or any of
18 the period beginning September first, two thousand six and ending Novem-
19 ber thirtieth, two thousand seven, the additional three-quarters of one
20 percent rate authorized by such section for all or any of the period
21 beginning December first, two thousand seven and ending November thirti-
22 eth, two thousand ten, the county shall allocate one-fifth of the net
23 collections from the additional three-quarters of one percent to the
24 cities, towns and villages in the county on the basis of their respec-
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD11098-01-5
A. 7760 2
1 tive populations, determined in accordance with the latest decennial
2 federal census or special population census taken pursuant to section
3 twenty of the general municipal law completed and published prior to the
4 end of the quarter for which the allocation is made, and allocate the
5 remainder of the net collections from the additional three-quarters of
6 one percent as follows: (1) to pay the county's expenses for Medicaid
7 and other expenses required by law; (2) to pay for local road and bridge
8 projects; (3) for the purposes of capital projects and repaying any
9 debts incurred for such capital projects in the county of Chautauqua
10 that are not otherwise paid for by revenue received from the mortgage
11 recording tax; and (4) for deposit into a reserve fund for bonded
12 indebtedness established pursuant to the general municipal law. Notwith-
13 standing any contrary provision of law, if the county of Chautauqua
14 imposes the additional one-half percent rate of sales and compensating
15 use taxes authorized by such section twelve hundred ten for all or any
16 of the period beginning December first, two thousand ten and ending
17 November thirtieth, two thousand [fifteen] seventeen, the county shall
18 allocate three-tenths of the net collections from the additional one-
19 half of one percent to the cities, towns and villages in the county on
20 the basis of their respective populations, determined in accordance with
21 the latest decennial federal census or special population census taken
22 pursuant to section twenty of the general municipal law completed and
23 published prior to the end of the quarter for which the allocation is
24 made, and allocate the remainder of the net collections from the addi-
25 tional one-half of one percent as follows: (1) to pay the county's
26 expenses for Medicaid and other expenses required by law; (2) to pay for
27 local road and bridge projects; (3) for the purposes of capital projects
28 and repaying any debts incurred for such capital projects in the county
29 of Chautauqua that are not otherwise paid for by revenue received from
30 the mortgage recording tax; and (4) for deposit into a reserve fund for
31 bonded indebtedness established pursuant to the general municipal law.
32 The net collections from the additional rates imposed pursuant to this
33 section shall be deposited in a special fund to be created by such coun-
34 ty separate and apart from any other funds and accounts of the county to
35 be used for purposes above described.
36 § 3. This act shall take effect immediately.
