Extends from November 30, 2020 to November 30, 2023, 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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9704--A
IN ASSEMBLY
February 6, 2020
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Introduced by M. of A. PALMESANO -- read once and referred to the
Committee on Ways and Means -- committee discharged, bill amended,
ordered reprinted as amended and recommitted to said committee
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 section 1 of subpart SS of
3 part A of chapter 61 of the laws of 2017, 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 [twenty] twenty-three;
10 § 2. Section 1262-h of the tax law, as amended by section 2 of subpart
11 SS of part A of chapter 61 of the laws of 2017, is amended to read as
12 follows:
13 § 1262-h. Allocation and distribution of net collections from the
14 additional one percent rate of sales and compensating use taxes in Steu-
15 ben county. Notwithstanding any provision of law to the contrary, of the
16 net collections received by the county of Steuben as a result of the
17 imposition of the additional one percent rate of tax authorized by
18 section twelve hundred ten of this article (a) during the period begin-
19 ning December first, nineteen hundred ninety-three and ending November
20 thirtieth, nineteen hundred ninety-four, the county of Steuben shall pay
21 or cause to be paid to the city of Hornell the sum of two hundred thou-
22 sand dollars, to the city of Corning the sum of three hundred thousand
23 dollars, and the sum of five hundred thousand dollars to the towns and
24 villages of the county of Steuben, on the basis of the ratio which the
25 full valuation of real property in each town or village bears to the
26 aggregate full valuation of real property in all of the towns and
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD06705-05-0
A. 9704--A 2
1 villages in such area. Of the net collections received by the county of
2 Steuben as a result of the imposition of said additional one percent
3 rate of tax authorized by section twelve hundred ten of this article
4 during the period beginning December first, nineteen hundred ninety-four
5 and ending November thirtieth, nineteen hundred ninety-five, the county
6 of Steuben shall pay or cause to be paid to the city of Hornell the sum
7 of three hundred thousand dollars, to the city of Corning the sum of
8 four hundred fifty thousand dollars, and the sum of seven hundred fifty
9 thousand dollars to the towns and villages of the county of Steuben, on
10 the basis of the ratio which the full valuation of real property in each
11 town or village bears to the aggregate full valuation of real property
12 in all of the towns and villages in such area; and (b) during the period
13 beginning December first, nineteen hundred ninety-five and ending Novem-
14 ber thirtieth, two thousand seven, the county of Steuben shall annually
15 pay or cause to be paid to the city of Hornell the sum of five hundred
16 fifty thousand dollars, to the city of Corning the sum of six hundred
17 thousand dollars, and the sum of seven hundred fifty thousand dollars to
18 the towns and villages of the county of Steuben, on the basis of the
19 ratio which the full valuation of real property in each town or village
20 bears to the aggregate full valuation of real property in all of the
21 towns and villages in such area; and during the period beginning Decem-
22 ber first, two thousand seven and ending November thirtieth, two thou-
23 sand nine, the county of Steuben shall annually pay or cause to be paid
24 to the city of Hornell the sum of six hundred ten thousand dollars, to
25 the city of Corning the sum of six hundred fifty thousand dollars, and
26 the sum of seven hundred fifty thousand dollars to the towns and
27 villages of the county of Steuben, on the basis of the ratio which the
28 full valuation of real property in each town or village bears to the
29 aggregate full valuation of real property in all of the towns and
30 villages in such area; and during the period beginning December first,
31 two thousand nine and ending November thirtieth, two thousand eleven,
32 the county of Steuben shall annually pay or cause to be paid to the city
33 of Hornell the sum of seven hundred ten thousand dollars, to the city of
34 Corning the sum of seven hundred ten thousand dollars, and the sum of
35 seven hundred fifty thousand dollars to the towns and villages of the
36 county of Steuben, on the basis of the ratio which the full valuation of
37 real property in each town or village bears to the aggregate full valu-
38 ation of real property in all of the towns and villages in such area;
39 and during the period beginning December first, two thousand eleven and
40 ending November thirtieth, two thousand thirteen, the county of Steuben
41 shall annually pay or cause to be paid to the city of Hornell the sum of
42 seven hundred forty thousand dollars, to the city of Corning the sum of
43 seven hundred forty thousand dollars, and the sum of seven hundred fifty
44 thousand dollars to the towns and villages of the county of Steuben, on
45 the basis of the ratio which the full valuation of real property in each
46 town or village bears to the aggregate full valuation of real property
47 in all of the towns and villages in such area; and during the period
48 beginning December first, two thousand thirteen and ending November
49 thirtieth, two thousand fifteen, the county of Steuben shall annually
50 pay or cause to be paid to the city of Hornell the sum of seven hundred
51 sixty-five thousand dollars, to the city of Corning the sum of seven
52 hundred sixty-five thousand dollars, and the sum of seven hundred fifty
53 thousand dollars to the towns and villages of the county of Steuben, on
54 the basis of the ratio which the full valuation of real property in each
55 town or village bears to the aggregate full valuation of real property
56 in all of the towns and villages in such area; and during the period
A. 9704--A 3
1 beginning December first, two thousand fifteen and ending November thir-
2 tieth, two thousand seventeen, the county of Steuben shall annually pay
3 or cause to be paid to the city of Hornell the sum of seven hundred
4 sixty-five thousand dollars, to the city of Corning the sum of seven
5 hundred sixty-five thousand dollars, and the sum of seven hundred fifty
6 thousand dollars to the towns and villages of the county of Steuben, on
7 the basis of the ratio which the full valuation of real property in each
8 town or village bears to the aggregate full valuation of real property
9 in all of the towns and villages in such area; and during the period
10 beginning December first, two thousand seventeen and ending November
11 thirtieth, two thousand twenty, the county of Steuben shall annually pay
12 or cause to be paid to the city of Hornell the sum of seven hundred
13 eighty thousand dollars, to the city of Corning the sum of seven hundred
14 eighty thousand dollars, and the sum of seven hundred fifty thousand
15 dollars to the towns and villages of the county of Steuben, on the basis
16 of the ratio which the full valuation of real property in each town or
17 village bears to the aggregate full valuation of real property in all of
18 the towns and villages in such area; and during the period beginning
19 December first, two thousand twenty and ending November thirtieth, two
20 thousand twenty-three, the county of Steuben shall annually pay or cause
21 to be paid to the city of Hornell the sum of eight hundred twenty thou-
22 sand dollars, to the city of Corning the sum of eight hundred twenty
23 thousand dollars, and the sum of seven hundred ninety thousand dollars
24 to the towns and villages of the county of Steuben, on the basis of the
25 ratio which the full valuation of real property in each town or village
26 bears to the aggregate full valuation of real property in all of the
27 towns and villages in such area.
28 § 3. This act shall take effect immediately.