Rpld S1210 op sub (i), amd Tax L, generally; amd S3, Chap 200 of 2002; amd S3, Chap 195 of 2013; amd S2, Chap
209 of 2013; amd S2, Chap 210 of 2013; amd S2, Chap 211 of 2013; amd S2, Chap 212 of 2013; amd S2, Chap 331
of 2013
Authorizes counties with authority to impose additional sales and compensating use taxes to continue such taxes every two years, without approval of the state legislature.
STATE OF NEW YORK
________________________________________________________________________
3918
2015-2016 Regular Sessions
IN SENATE
February 20, 2015
___________
Introduced by Sen. AMEDORE -- 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, to amend chapter 200 of the laws of 2002
amending the tax law relating to certain tax rates imposed by the
county of Ulster, to amend chapter 195 of the laws of 2013 amending
the tax law relating to extending the authorization of the county of
Onondaga to impose an additional rate of sales and compensating use
taxes, chapter 209 of the laws of 2013 amending the tax law relating
to extending the authority of the county of Orange to impose an addi-
tional rate of sales and compensating use taxes, chapter 210 of the
laws of 2013 amending the tax law relating to the imposition of sales
and compensating use taxes by the county of Monroe, chapter 211 of the
laws of 2013 amending the tax law relating to the imposition of sales
and compensating use taxes by the county of Albany, chapter 212 of the
laws of 2013 amending the tax law relating to sales and compensating
use taxes in Columbia county, and chapter 331 of the laws of 2013
amending the tax law relating to extending the expiration of the
authorization to the county of Genesee to impose an additional one
percent of sales and compensating use taxes, in relation to authoriz-
ing certain counties to impose, on a biennial basis, an additional
rate of sales and compensating use taxes; and to repeal subparagraph
(i) of the opening paragraph of section 1210 of the tax law relating
thereto
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subparagraph (i) of the opening paragraph of section 1210
2 of the tax law is REPEALED and a new subparagraph (i) is added to read
3 as follows:
4 (i) with respect to a city of one million or more and the following
5 counties (1) any such city having a population of one million or more is
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD09257-02-5
S. 3918 2
1 hereby authorized and empowered to adopt and amend local laws, ordi-
2 nances or resolutions imposing such taxes in any such city, at the rate
3 of four and one-half percent;
4 (2) the county of Nassau is hereby further authorized and empowered to
5 adopt and amend local laws, ordinances or resolutions imposing such
6 taxes at a rate which is three-quarters percent additional to the three
7 percent rate authorized above in this paragraph for such county for such
8 periods of two years as it shall elect beginning on and after January
9 first, nineteen hundred eighty-six, subject to the limitation set forth
10 in section twelve hundred sixty-two-e of this article, and also at a
11 rate which is one-half percent additional to the three percent rate
12 authorized above in this paragraph, and which is also additional to the
13 three-quarters percent rate also authorized above in this clause for
14 such county, for such periods of two years as it shall elect beginning
15 on and after September first, nineteen hundred ninety-one;
16 (3) the county of Rensselaer is hereby further authorized and
17 empowered to adopt and amend local laws, ordinances or resolutions
18 imposing such taxes at a rate which is one percent additional to the
19 three percent rate authorized above in this paragraph for such county
20 for such periods of two years as it shall elect beginning on and after
21 September first, nineteen hundred ninety-four;
22 (4) the county of Erie is hereby further authorized and empowered to
23 adopt and amend local laws, ordinances or resolutions imposing such
24 taxes (i) at a rate which is one percent additional to the three percent
25 rate authorized above in this paragraph for such county for such periods
26 of two years as it shall elect beginning on and after January tenth,
27 nineteen hundred eighty-eight; and (ii) at a rate which is three-quar-
28 ters of one percent additional to the three percent rate authorized
29 above in this paragraph, and which is also additional to the one percent
30 rate also authorized above in this clause for such county, for such
31 periods of two years as it shall elect beginning on and after December
32 first, two thousand eleven;
33 (5) the county of Cattaraugus is hereby further authorized and
34 empowered to adopt and amend local laws, ordinances or resolutions
35 imposing such taxes at a rate which is one percent additional to the
36 three percent rate authorized above in this paragraph for such county
37 for such periods of two years as it shall elect beginning on and after
38 March first, nineteen hundred eighty-six;
39 (6) the county of Wyoming is hereby further authorized and empowered
40 to adopt and amend local laws, ordinances or resolutions imposing such
41 taxes at a rate which is one percent additional to the three percent
42 rate authorized above in this paragraph for such county for such periods
43 of two years as it shall elect beginning on and after September first,
44 nineteen hundred ninety-two;
45 (7) the county of Ulster is hereby further authorized and empowered to
46 adopt and amend local laws, ordinances or resolutions imposing such
47 taxes at a rate which is one percent additional to the three percent
48 rate authorized above in this paragraph for such county (i) for the
49 period beginning September first, two thousand two and ending November
50 thirtieth, two thousand thirteen and (ii) for such periods of two years
51 as it shall elect beginning on and after February first, two thousand
52 fourteen;
53 (8) the county of Allegany is hereby further authorized and empowered
54 to adopt and amend local laws, ordinances or resolutions imposing such
55 taxes at a rate which is: (i) one percent additional to the three
56 percent rate authorized above in this paragraph for such county for the
S. 3918 3
1 period beginning December first, nineteen hundred eighty-six and ending
2 November thirtieth, two thousand four; and (ii) one and one-half percent
3 additional to the three percent rate authorized above in this paragraph
4 for such county for such periods of two years as it shall elect begin-
5 ning on and after December first, two thousand four;
6 (9) the county of Cayuga is hereby further authorized and empowered to
7 adopt and amend local laws, ordinances or resolutions imposing such
8 taxes at a rate which is one percent additional to the three percent
9 rate authorized above in this paragraph for such county for such periods
10 of two years as it shall elect beginning on and after September first,
11 nineteen hundred ninety-two;
12 (10) the county of Albany is hereby further authorized and empowered
13 to adopt and amend local laws, ordinances or resolutions imposing such
14 taxes at a rate which is one percent additional to the three percent
15 rate authorized above in this paragraph for such county for such periods
16 of two years as it shall elect beginning on and after September first,
17 nineteen hundred ninety-two;
18 (11) the county of Tompkins is hereby further authorized and empowered
19 to adopt and amend local laws, ordinances or resolutions imposing such
20 taxes at a rate which is one-half or one percent additional to the three
21 percent rate authorized above in this paragraph for such county for such
22 periods of two years as it shall elect beginning on and after December
23 first, nineteen hundred ninety-two;
24 (12) the county of Cortland is hereby further authorized and empowered
25 to adopt and amend local laws, ordinances, or resolutions imposing such
26 taxes at a rate which is one percent additional to the three percent
27 rate authorized above in this paragraph for such county for such periods
28 of two years as it shall elect beginning on and after September first,
29 nineteen hundred ninety-two;
30 (13) the county of Oneida is hereby further authorized and empowered
31 to adopt and amend local laws, ordinances or resolutions imposing such
32 taxes at a rate which is: (i) one percent additional to the three
33 percent rate authorized above in this paragraph for such county for such
34 periods of two years as it shall elect beginning on or after September
35 first, nineteen hundred ninety-two; and also (ii) at a rate which is
36 three-quarters of one percent or one-half of one percent additional to
37 the three percent rate authorized above in this paragraph, and which is
38 also additional to the one percent rate also authorized above in this
39 clause for such county, for such periods of two years as it shall elect
40 beginning on and after December first, two thousand eight;
41 (14) the county of Suffolk is hereby further authorized and empowered
42 to adopt and amend local laws, ordinances or resolutions imposing such
43 taxes at a rate which is one percent additional to the three percent
44 rate authorized above in this paragraph for such county for such periods
45 of two years as it shall elect beginning on and after June first, two
46 thousand one;
47 (15) the county of Greene is hereby further authorized and empowered
48 to adopt and amend local laws, ordinances or resolutions imposing such
49 taxes at a rate which is one percent additional to the three percent
50 rate authorized above in this paragraph for such county for such periods
51 of two years as it shall elect beginning on and after March first, nine-
52 teen hundred ninety-three;
53 (16) the county of Orleans is hereby further authorized and empowered
54 to adopt and amend local laws, ordinances or resolutions imposing such
55 taxes at a rate which is one percent additional to the three percent
56 rate authorized above in this paragraph for such county for such periods
S. 3918 4
1 of two years as it shall elect beginning on and after June first, nine-
2 teen hundred ninety-three;
3 (17) the county of Tioga is hereby further authorized and empowered to
4 adopt and amend local laws, ordinances or resolutions imposing such
5 taxes at a rate which is: (i) one-half of one percent additional to the
6 three percent rate authorized above in this paragraph for such county
7 for the period beginning September first, nineteen hundred ninety-three,
8 and ending November thirtieth, two thousand three; and (ii) one percent
9 additional to the three percent rate authorized above in this paragraph
10 for such county for such periods of two years as it shall elect begin-
11 ning on and after December first, two thousand five;
12 (18) the county of Broome is hereby further authorized and empowered
13 to adopt and amend local laws, ordinances or resolutions imposing such
14 taxes at a rate which is one percent additional to the three percent
15 rate authorized above in this paragraph for such county for such periods
16 of two years as it shall elect beginning on and after March first, nine-
17 teen hundred ninety-four;
18 (19) the county of Herkimer is hereby further authorized and empowered
19 to adopt and amend local laws, ordinances or resolutions imposing such
20 taxes at a rate which is one percent additional to the three percent
21 rate authorized above in this paragraph for such county for such periods
22 of two years as it shall elect beginning on and after September first,
23 nineteen hundred ninety-four;
24 (20) the county of Genesee is hereby further authorized and empowered
25 to adopt and amend local laws, ordinances or resolutions imposing such
26 taxes at a rate which is one percent additional to the three percent
27 rate authorized above in this paragraph for such county for such periods
28 of two years as it shall elect beginning on or after September first,
29 nineteen hundred ninety-four;
30 (21) the county of Columbia is hereby further authorized and empowered
31 to adopt and amend local laws, ordinances or resolutions imposing such
32 taxes at a rate which is one percent additional to the three percent
33 rate authorized above in this paragraph for such county for such periods
34 of two years as it shall elect beginning on and after March first, nine-
35 teen hundred ninety-five;
36 (22) the county of Schuyler is hereby further authorized and empowered
37 to adopt and amend local laws, ordinances or resolutions imposing such
38 taxes at a rate which is one percent additional to the three percent
39 rate authorized above in this paragraph for such county for such periods
40 of two years as it shall elect beginning on and after September first,
41 nineteen hundred ninety-nine;
42 (23) the county of Rockland is hereby further authorized and empowered
43 to adopt and amend local laws, ordinances or resolutions imposing such
44 taxes at a rate which is: (i) five-eighths of one percent additional to
45 the three percent rate authorized above in this paragraph for such coun-
46 ty for such periods of two years as it shall elect beginning on or after
47 March first, two thousand two; and also (ii) at a rate which is three-
48 eighths of one percent additional to the three percent rate authorized
49 above in this paragraph, and which is also additional to the five-
50 eighths of one percent rate also authorized above in this clause for
51 such county, for such periods of two years as it shall elect beginning
52 on and after March first, two thousand seven;
53 (24) the county of Chenango is hereby further authorized and empowered
54 to adopt and amend local laws, ordinances or resolutions imposing such
55 taxes at a rate which is one percent additional to the three percent
56 rate authorized above in this paragraph for such county for such periods
S. 3918 5
1 of two years as it shall elect beginning on and after September first,
2 two thousand two;
3 (25) the county of Monroe is hereby further authorized and empowered
4 to adopt and amend local laws, ordinances or resolutions imposing such
5 taxes at a rate which is one percent additional to the three percent
6 rate authorized above in this paragraph for such periods of two years as
7 it shall elect beginning on and after December first, nineteen hundred
8 ninety-three;
9 (26) the county of Steuben is hereby further authorized and empowered
10 to adopt and amend local laws, ordinances or resolutions imposing such
11 taxes at a rate which is one percent additional to the three percent
12 rate authorized above in this paragraph for such county for such periods
13 of two years as it shall elect beginning on and after December first,
14 nineteen hundred ninety-two;
15 (27) the county of Chemung is hereby further authorized and empowered
16 to adopt and amend local laws, ordinances or resolutions imposing such
17 taxes at a rate which is one percent additional to the three percent
18 rate authorized above in this paragraph for such county for such periods
19 of two years as it shall elect beginning on and after December first,
20 two thousand two;
21 (28) the county of Seneca is hereby further authorized and empowered
22 to adopt and amend local laws, ordinances or resolutions imposing such
23 taxes at a rate that is one percent additional to the three percent rate
24 authorized above in this paragraph for such county for such periods of
25 two years as it shall elect beginning on and after December first, two
26 thousand two;
27 (29) the county of Niagara is hereby further authorized and empowered
28 to adopt and amend local laws, ordinances or resolutions imposing such
29 taxes at a rate which is one percent additional to the three percent
30 rate authorized above in this paragraph for such county for such periods
31 of two years as it shall elect beginning on and after March first, two
32 thousand three;
33 (30) the county of Dutchess is hereby further authorized and empowered
34 to adopt and amend local laws, ordinances or resolutions imposing such
35 taxes at a rate which is three-quarters of one percent additional to the
36 three percent rate authorized above in this paragraph for such county
37 for such periods of two years as it shall elect beginning on and after
38 March first, two thousand three;
39 (31) the county of Yates is hereby further authorized and empowered to
40 adopt and amend local laws, ordinances or resolutions imposing such
41 taxes at a rate which is one percent additional to the three percent
42 rate authorized above in this paragraph for such county for such periods
43 of two years as it shall elect beginning on and after September first,
44 two thousand three;
45 (32) the county of Schenectady is hereby further authorized and
46 empowered to adopt and amend local laws, ordinances or resolutions
47 imposing such taxes at a rate which is one-half of one percent addi-
48 tional to the three percent rate authorized above in this paragraph for
49 such county for such periods of two years as it shall elect beginning on
50 and after June first, two thousand three;
51 (33) the county of Montgomery is hereby further authorized and
52 empowered to adopt and amend local laws, ordinances or resolutions
53 imposing such taxes at a rate which is one percent additional to the
54 three percent rate authorized above in this paragraph for such county
55 for such periods of two years as it shall elect beginning on and after
56 June first, two thousand three;
S. 3918 6
1 (34) the county of Livingston is hereby further authorized and
2 empowered to adopt and amend local laws, ordinances or resolutions
3 imposing such taxes at a rate which is one percent additional to the
4 three percent rate authorized above in this paragraph for such county
5 for such periods of two years as it shall elect beginning on and after
6 June first, two thousand three;
7 (35) the county of Sullivan is hereby further authorized and empowered
8 to adopt and amend local laws, ordinances or resolutions imposing such
9 taxes at a rate that is: (i) one-half of one percent additional to the
10 three percent rate authorized above in this paragraph for such county
11 for such periods of two years as it shall elect beginning on and after
12 June first, two thousand three; and (ii) an additional one-half of one
13 percent in addition to the other rates authorized above in this para-
14 graph for such county for such periods of two years as it shall elect
15 beginning on and after June first, two thousand seven;
16 (36) the county of Otsego is hereby further authorized and empowered
17 to adopt and amend local laws, ordinances or resolutions imposing such
18 taxes at a rate which is one percent additional to the three percent
19 rate authorized above in this paragraph for such county for such periods
20 of two years as it shall elect beginning on and after December first,
21 two thousand three;
22 (37) the county of Delaware is hereby further authorized and empowered
23 to adopt and amend local laws, ordinances or resolutions imposing such
24 taxes at a rate that is one percent additional to the three percent rate
25 authorized above in this paragraph for such county for the period begin-
26 ning December first, two thousand three, and ending November thirtieth,
27 two thousand thirteen;
28 (38) the county of Wayne is hereby further authorized and empowered to
29 adopt and amend local laws, ordinances or resolutions imposing such
30 taxes at a rate that is one percent additional to the three percent rate
31 authorized above in this paragraph for such county for such periods of
32 two years as it shall elect beginning on and after December first, two
33 thousand five;
34 (39) the county of Schoharie is hereby further authorized and
35 empowered to adopt and amend local laws, ordinances or resolutions
36 imposing such taxes at a rate which is one percent additional to the
37 three percent rate authorized above in this paragraph for such county
38 for such periods of two years as it shall elect beginning on and after
39 June first, two thousand four;
40 (40) the county of Madison is hereby further authorized and empowered
41 to adopt and amend local laws, ordinances or resolutions imposing such
42 taxes at a rate which is one percent additional to the three percent
43 rate authorized above in this paragraph for such county for such periods
44 of two years as it shall elect beginning on and after June first, two
45 thousand four;
46 (41) the county of Orange is hereby further authorized and empowered
47 to adopt and amend local laws, ordinances or resolutions imposing such
48 taxes at a rate which is three-quarters of one percent additional to the
49 three percent rate authorized above in this paragraph for such county
50 for such periods of two years as it shall elect beginning on and after
51 June first, two thousand four;
52 (42) the county of Clinton is hereby further authorized and empowered
53 to adopt and amend local laws, ordinances or resolutions imposing such
54 taxes at a rate which is one percent additional to the three percent
55 rate authorized above in this paragraph for such county for such periods
S. 3918 7
1 of two years as it shall elect beginning on and after December first,
2 two thousand seven;
3 (43) the county of Lewis is hereby further authorized and empowered to
4 adopt and amend local laws, ordinances or resolutions imposing such
5 taxes at a rate that is one percent additional to the three percent rate
6 authorized above in this paragraph for such county for such periods of
7 two years as it shall elect beginning on and after June first, two thou-
8 sand four;
9 (44) the county of Oswego is hereby further authorized and empowered
10 to adopt and amend local laws, ordinances or resolutions imposing such
11 taxes at a rate which is one percent additional to the three percent
12 rate authorized above in this paragraph for such county for such periods
13 of two years as it shall elect beginning on and after September first,
14 two thousand four;
15 (45) the county of Essex is hereby further authorized and empowered to
16 adopt and amend local laws, ordinances or resolutions imposing such
17 taxes at a rate which is one percent additional to the three percent
18 rate authorized above in this paragraph for such county for such periods
19 of two years as it shall elect beginning on and after December first,
20 two thousand thirteen;
21 (46) the county of Jefferson is hereby further authorized and
22 empowered to adopt and amend local laws, ordinances or resolutions
23 imposing such taxes at a rate which is three-quarters of one percent
24 additional to the three percent rate authorized above in this paragraph
25 for such county for such periods of two years as it shall elect begin-
26 ning on and after September first, two thousand four;
27 (47) the county of Onondaga is hereby further authorized and empowered
28 to adopt and amend local laws, ordinances or resolutions imposing such
29 taxes at a rate that is one percent additional to the three percent rate
30 authorized above in this paragraph for such county for such periods of
31 two years as it shall elect beginning on and after September first, two
32 thousand four;
33 (48) the county of Chautauqua is hereby further authorized and
34 empowered to adopt and amend local laws, ordinances or resolutions
35 imposing such taxes at a rate that is: (i) one and one-quarter percent
36 additional to the three percent rate authorized above in this paragraph
37 for such county for the period beginning March first, two thousand five
38 and ending August thirty-first, two thousand six; (ii) one percent addi-
39 tional to the three percent rate authorized above in this paragraph for
40 such county for the period beginning September first, two thousand six
41 and ending November thirtieth, two thousand seven; (iii) three-quarters
42 of one percent additional to the three percent rate authorized above in
43 this paragraph for such county for the period beginning December first,
44 two thousand seven and ending November thirtieth, two thousand ten; and
45 (iv) one-half of one percent additional to the three percent rate
46 authorized above in this paragraph for such county for such periods of
47 two years as it shall elect beginning on and after December first, two
48 thousand ten;
49 (49) the county of Fulton is hereby further authorized and empowered
50 to adopt and amend local laws, ordinances or resolutions imposing such
51 taxes at a rate which is one percent additional to the three percent
52 rate authorized above in this paragraph for such county for such periods
53 of two years as it shall elect beginning on and after September first,
54 two thousand five;
55 (50) the county of Putnam is hereby further authorized and empowered
56 to adopt and amend local laws, ordinances or resolutions imposing such
S. 3918 8
1 taxes at a rate that is: (i) one-half of one percent additional to the
2 three percent rate authorized above in this paragraph for such county
3 for the period beginning September first, two thousand five and ending
4 August thirty-first, two thousand seven; and (ii) one percent additional
5 to the three percent rate authorized above in this paragraph for such
6 county for such periods of two years as it shall elect beginning on and
7 after September first, two thousand seven;
8 (51) the county of Franklin is hereby further authorized and empowered
9 to adopt and amend local laws, ordinances or resolutions imposing such
10 taxes at a rate that is one percent additional to the three percent rate
11 authorized above in this paragraph for such county for such periods of
12 two years as it shall elect beginning on and after June first, two thou-
13 sand six;
14 (52) the county of Ontario is hereby further authorized and empowered
15 to adopt and amend local laws, ordinances or resolutions imposing such
16 taxes at a rate that is: (i) one-eighth of one percent additional to the
17 three percent rate authorized above in this paragraph for such county
18 for such periods of two years as it shall elect beginning on and after
19 June first, two thousand six; and also (ii) at a rate that is three-
20 eighths of one percent additional to the three percent rate authorized
21 above in this paragraph, and that is also additional to the one-eighth
22 of one percent rate authorized in this clause for such county, for such
23 periods of two years as it shall elect beginning on and after September
24 first, two thousand nine;
25 (53) The county of St. Lawrence is hereby further authorized and
26 empowered to adopt and amend local laws, ordinances or resolutions
27 imposing such taxes at a rate that is one percent additional to the
28 three percent rate authorized above in this paragraph for such county
29 for such periods of two years as it shall elect beginning on and after
30 December first, two thousand thirteen;
31 (54) The county of Hamilton is hereby further authorized and empowered
32 to adopt and amend local laws, ordinances or resolutions imposing such
33 taxes at a rate that is one percent additional to the three percent rate
34 authorized above in this paragraph for such county for such periods of
35 two years as it shall elect beginning on and after December first, two
36 thousand thirteen;
37 (55) the county of Delaware is hereby further authorized and empowered
38 to adopt and amend local laws, ordinances or resolutions imposing such
39 taxes at a rate which is one percent additional to the three percent
40 rate authorized above in this paragraph for such county for such periods
41 of two years as it shall elect beginning on and after September first,
42 two thousand two;
43 § 2. Section 1210-E of the tax law, as amended by chapter 328 of the
44 laws of 2013, is amended to read as follows:
45 § 1210-E. Sales and compensating use taxes within Herkimer county. In
46 addition to the taxes imposed by section twelve hundred ten of this
47 subpart or any other provision of law, the county of Herkimer is hereby
48 authorized and empowered to adopt and amend local laws, ordinances or
49 resolutions imposing within the territorial limits of such county addi-
50 tional sales and compensating use taxes at the rate of one-quarter of
51 one percent for [the period] periods of two years beginning on and after
52 December first, two thousand seven [and ending November thirtieth, two
53 thousand fifteen], which taxes shall be identical to the taxes imposed
54 by such county pursuant to the authority of section twelve hundred ten
55 of this subpart. Except as hereinafter provided, all provisions of this
56 article, including the definition and exemption provisions and the
S. 3918 9
1 provisions relating to the administration, collection and distribution
2 by the commissioner, shall apply for purposes of the taxes authorized by
3 this section in the same manner and with the same force and effect as if
4 the language of this article had been incorporated in full in this
5 section and had expressly referred to the taxes authorized by this
6 section; provided, however, that any provision relating to a maximum
7 rate shall be calculated without reference to the rate of additional
8 sales and compensating use taxes herein authorized. For purposes of part
9 IV of this article, relating to the disposition of revenues resulting
10 from taxes collected and administered by the commissioner, the addi-
11 tional sales and compensating use taxes authorized by this section
12 imposed under the authority of section twelve hundred ten of this
13 subpart and all provisions relating to the deposit, administration and
14 disposition of taxes, penalties and interest relating to taxes imposed
15 by a county under the authority of section twelve hundred ten of this
16 subpart shall, except as otherwise provided in this section, apply to
17 the additional sales and compensating use taxes authorized by this
18 section.
19 § 3. Subdivision (cc) of section 1224 of the tax law, as amended by
20 chapter 214 of the laws of 2013, is amended to read as follows:
21 (cc) The county of Clinton shall have the sole right to impose the
22 additional one percent rate of tax which such county is authorized to
23 impose pursuant to the authority of section twelve hundred ten of this
24 article. Such additional rate of tax shall be in addition to any other
25 tax which such county may impose or may be imposing pursuant to this
26 article or any other law and such additional rate of tax shall not be
27 subject to preemption. The maximum three percent rate referred to in
28 this section shall be calculated without reference to the additional one
29 percent rate of tax which the county of Clinton is authorized and
30 empowered to adopt pursuant to section twelve hundred ten of this arti-
31 cle. Net collections from any additional rate of sales and compensating
32 use taxes which the county may impose during [the period] two year peri-
33 ods commencing on and after December first, two thousand eleven[, and
34 ending November thirtieth, two thousand fifteen], pursuant to the
35 authority of section twelve hundred ten of this article shall be used by
36 the county solely for county purposes and shall not be subject to any
37 revenue distribution agreement entered into pursuant to the authority of
38 subdivision (c) of section twelve hundred sixty-two of this article.
39 § 4. Section 1262-e of the tax law, as amended by chapter 136 of the
40 laws of 2013, is amended to read as follows:
41 § 1262-e. Establishment of local government assistance programs in
42 Nassau county. 1. Towns and cities. Notwithstanding any other provision
43 of law to the contrary, for [the] calendar [year] years beginning on and
44 after January first, nineteen hundred ninety-eight [and continuing
45 through the calendar year beginning on January first, two thousand
46 fifteen], the county of Nassau shall enact and establish a local govern-
47 ment assistance program for the towns and cities within such county to
48 assist such towns and cities to minimize real property taxes; defray the
49 cost and expense of the treatment, collection, management, disposal, and
50 transportation of municipal solid waste, and to comply with the
51 provisions of chapter two hundred ninety-nine of the laws of nineteen
52 hundred eighty-three; and defray the cost of maintaining conservation
53 and environmental control programs. Such special assistance program for
54 the towns and cities within such county and the funding for such program
55 shall equal one-third of the revenues received by such county from the
56 imposition of the three-quarters percent sales and use tax during calen-
S. 3918 10
1 dar [years] year two thousand one[, two thousand two, two thousand
2 three, two thousand four, two thousand five, two thousand six, two thou-
3 sand seven, two thousand eight, two thousand nine, two thousand ten, two
4 thousand eleven, two thousand twelve, two thousand thirteen, two thou-
5 sand fourteen] and [two thousand fifteen] all succeeding calendar years
6 additional to the regular three percent rate authorized for such county
7 in section twelve hundred ten of this article. The monies for such
8 special local assistance shall be paid and distributed to the towns and
9 cities on a per capita basis using the population figures in the latest
10 decennial federal census. Provided further, that notwithstanding any
11 other law to the contrary, the establishment of such special assistance
12 program shall preclude any city or town within such county from preempt-
13 ing or claiming under any other section of this chapter the revenues
14 derived from the additional tax authorized by section twelve hundred ten
15 of this article. Provided further, that any such town or towns may, by
16 resolution of the town board, apportion all or a part of monies received
17 in such special assistance program to an improvement district or special
18 district account within such town or towns in order to accomplish the
19 purposes of this special assistance program.
20 2. Villages. Notwithstanding any other provision of law to the contra-
21 ry, for [the] calendar [year] years beginning on and after January
22 first, nineteen hundred ninety-eight [and continuing through the calen-
23 dar year beginning on January first, two thousand fifteen], the county
24 of Nassau, by local law, is hereby empowered to enact and establish a
25 local government assistance program for the villages within such county
26 to assist such villages to minimize real property taxes; defray the cost
27 and expense of the treatment, collection, management, disposal, and
28 transportation of municipal solid waste; and defray the cost of main-
29 taining conservation and environmental control programs. The funding of
30 such local assistance program for the villages within such county may be
31 provided by Nassau county during any calendar year in which such village
32 local assistance program is in effect and shall not exceed one-sixth of
33 the revenues received from the imposition of the three-quarters percent
34 sales and use tax that are remaining after the towns and cities have
35 received their funding pursuant to the provisions of subdivision one of
36 this section. The funding for such village local assistance program
37 shall be paid and distributed to the villages on a per capita basis
38 using the population figures in the latest decennial federal census.
39 Provided further, that the establishment of such village local assist-
40 ance program shall preclude any village within such county from preempt-
41 ing or claiming under any other section of this chapter the revenues
42 derived from the additional tax authorized by section twelve hundred ten
43 of this article.
44 § 5. Section 1262-g of the tax law, as amended by chapter 124 of the
45 laws of 2013, is amended to read as follows:
46 § 1262-g. Oneida county allocation and distribution of net collections
47 from the additional one percent rate of sales and compensating use
48 taxes. Notwithstanding any contrary provision of law, if the county of
49 Oneida imposes sales and compensating use taxes at a rate which is one
50 percent additional to the three percent rate authorized by section
51 twelve hundred ten of this article, as authorized by such section, (a)
52 where a city in such county imposes tax pursuant to the authority of
53 subdivision (a) of such section twelve hundred ten, such county shall
54 allocate, distribute and pay in cash quarterly to such city one-half of
55 the net collections attributable to such additional one percent rate of
56 the county's taxes collected in such city's boundaries; (b) where a city
S. 3918 11
1 in such county does not impose tax pursuant to the authority of such
2 subdivision (a) of such section twelve hundred ten, such county shall
3 allocate, distribute and pay in cash quarterly to such city not so
4 imposing tax a portion of the net collections attributable to one-half
5 of the county's additional one percent rate of tax calculated on the
6 basis of the ratio which such city's population bears to the county's
7 total population, such populations as determined in accordance with the
8 latest decennial federal census or special population census taken
9 pursuant to section twenty of the general municipal law completed and
10 published prior to the end of the quarter for which the allocation is
11 made, which special census must include the entire area of the county;
12 and (c) provided, however, that such county shall dedicate the first one
13 million five hundred thousand dollars of net collections attributable to
14 such additional one percent rate of tax received by such county after
15 the county receives in the aggregate eighteen million five hundred thou-
16 sand dollars of net collections from such additional one percent rate of
17 tax imposed for any [of the periods:] two year period commencing on and
18 after September first, two thousand twelve [through August thirty-first,
19 two thousand thirteen; September first, two thousand thirteen through
20 August thirty-first, two thousand fourteen; and September first, two
21 thousand fourteen through August thirty-first, two thousand fifteen], to
22 an allocation on a per capita basis, utilizing figures from the latest
23 decennial federal census or special population census taken pursuant to
24 section twenty of the general municipal law, completed and published
25 prior to the end of the year for which such allocation is made, which
26 special census must include the entire area of such county, to be allo-
27 cated and distributed among the towns of Oneida county by appropriation
28 of its board of legislators; provided, further, that nothing herein
29 shall require such board of legislators to make any such appropriation
30 until it has been notified by any town by appropriate resolution and, in
31 any case where there is a village wholly or partly located within a
32 town, a resolution of every such village, embodying the agreement of
33 such town and village or villages upon the amount of such appropriation
34 to be distributed to such village or villages out of the allocation to
35 the town or towns in which it is located.
36 § 6. Section 1262-h of the tax law, as amended by chapter 318 of the
37 laws of 2013, is amended to read as follows:
38 § 1262-h. Allocation and distribution of net collections from the
39 additional one percent rate of sales and compensating use taxes in Steu-
40 ben county. Notwithstanding any provision of law to the contrary, of the
41 net collections received by the county of Steuben as a result of the
42 imposition of the additional one percent rate of tax authorized by
43 section twelve hundred ten of this article (a) during the period begin-
44 ning December first, nineteen hundred ninety-three and ending November
45 thirtieth, nineteen hundred ninety-four, the county of Steuben shall pay
46 or cause to be paid to the city of Hornell the sum of two hundred thou-
47 sand dollars, to the city of Corning the sum of three hundred thousand
48 dollars, and the sum of five hundred thousand dollars to the towns and
49 villages of the county of Steuben, on the basis of the ratio which the
50 full valuation of real property in each town or village bears to the
51 aggregate full valuation of real property in all of the towns and
52 villages in such area. Of the net collections received by the county of
53 Steuben as a result of the imposition of said additional one percent
54 rate of tax authorized by section twelve hundred ten of this article
55 during the period beginning December first, nineteen hundred ninety-four
56 and ending November thirtieth, nineteen hundred ninety-five, the county
S. 3918 12
1 of Steuben shall pay or cause to be paid to the city of Hornell the sum
2 of three hundred thousand dollars, to the city of Corning the sum of
3 four hundred fifty thousand dollars, and the sum of seven hundred fifty
4 thousand dollars to the towns and villages of the county of Steuben, on
5 the basis of the ratio which the full valuation of real property in each
6 town or village bears to the aggregate full valuation of real property
7 in all of the towns and villages in such area; and (b) during the period
8 beginning December first, nineteen hundred ninety-five and ending Novem-
9 ber thirtieth, two thousand seven, the county of Steuben shall annually
10 pay or cause to be paid to the city of Hornell the sum of five hundred
11 fifty thousand dollars, to the city of Corning the sum of six hundred
12 thousand dollars, and the sum of seven hundred fifty thousand dollars to
13 the towns and villages of the county of Steuben, on the basis of the
14 ratio which the full valuation of real property in each town or village
15 bears to the aggregate full valuation of real property in all of the
16 towns and villages in such area; and during the period beginning Decem-
17 ber first, two thousand seven and ending November thirtieth, two thou-
18 sand nine, the county of Steuben shall annually pay or cause to be paid
19 to the city of Hornell the sum of six hundred ten thousand dollars, to
20 the city of Corning the sum of six hundred fifty thousand dollars, and
21 the sum of seven hundred fifty thousand dollars to the towns and
22 villages of the county of Steuben, on the basis of the ratio which the
23 full valuation of real property in each town or village bears to the
24 aggregate full valuation of real property in all of the towns and
25 villages in such area; and during the period beginning December first,
26 two thousand nine and ending November thirtieth, two thousand eleven,
27 the county of Steuben shall annually pay or cause to be paid to the city
28 of Hornell the sum of seven hundred ten thousand dollars, to the city of
29 Corning the sum of seven hundred ten thousand dollars, and the sum of
30 seven hundred fifty thousand dollars to the towns and villages of the
31 county of Steuben, on the basis of the ratio which the full valuation of
32 real property in each town or village bears to the aggregate full valu-
33 ation of real property in all of the towns and villages in such area;
34 and during the period beginning December first, two thousand eleven and
35 ending November thirtieth, two thousand thirteen, the county of Steuben
36 shall annually pay or cause to be paid to the city of Hornell the sum of
37 seven hundred forty thousand dollars, to the city of Corning the sum of
38 seven hundred forty thousand dollars, and the sum of seven hundred fifty
39 thousand dollars to the towns and villages of the county of Steuben, on
40 the basis of the ratio which the full valuation of real property in each
41 town or village bears to the aggregate full valuation of real property
42 in all of the towns and villages in such area; and during [the period]
43 two year periods beginning on and after December first, two thousand
44 thirteen [and ending November thirtieth, two thousand fifteen], the
45 county of Steuben shall annually pay or cause to be paid to the city of
46 Hornell the sum of seven hundred sixty-five thousand dollars, to the
47 city of Corning the sum of seven hundred sixty-five thousand dollars,
48 and the sum of seven hundred fifty thousand dollars to the towns and
49 villages of the county of Steuben, on the basis of the ratio which the
50 full valuation of real property in each town or village bears to the
51 aggregate full valuation of real property in all of the towns and
52 villages in such area.
53 § 7. Subdivision (c) of section 1262-j of of the tax law, as amended
54 by chapter 225 of the laws of 2013, is amended to read as follows:
55 (c) Notwithstanding any provision of law to the contrary, of the net
56 collections received by the county of Suffolk as a result of the
S. 3918 13
1 increase of one percent to the tax authorized by section twelve hundred
2 ten of this article for [the period] two year periods beginning on and
3 after June first, two thousand one [and ending November thirtieth, two
4 thousand fifteen], imposed by local laws or resolutions (by simple
5 majority) by the county legislature, and signed by the county executive,
6 the county of Suffolk shall allocate such net collections as follows: no
7 less than one-eighth and no more than three-eighths of such net
8 collections received shall be dedicated for public safety purposes and
9 the balance shall be deposited in the general fund of the county of
10 Suffolk.
11 § 8. Section 1262-l of the tax law, as amended by chapter 157 of the
12 laws of 2013, is amended to read as follows:
13 § 1262-l. Allocation and distribution of net collections from the
14 additional rate of sales and compensating use tax in Rockland county. 1.
15 Notwithstanding any provision of law to the contrary, if the county of
16 Rockland imposes the additional five-eighths of one percent rate of tax
17 authorized by section twelve hundred ten of this article during [the
18 period] two year periods beginning on and after March first, two thou-
19 sand two[, and ending November thirtieth, two thousand fifteen], such
20 county shall allocate and distribute twenty percent of the net
21 collections from such additional rate to the towns and villages in the
22 county in accordance with subdivision (c) of section twelve hundred
23 sixty-two of this part on the basis of the ratio which the population of
24 each such town or village bears to such county's total population; and
25 2. Notwithstanding any provision of law to the contrary, if the county
26 of Rockland imposes the additional three-eighths of one percent rate of
27 tax authorized by section twelve hundred ten of this article during [the
28 period] two year periods beginning on and after March first, two thou-
29 sand seven, [and ending November thirtieth, two thousand fifteen,] such
30 county shall allocate and distribute sixteen and two-thirds percent of
31 the net collections from such additional rate to the general funds of
32 towns and villages within the county of Rockland with existing town and
33 village police departments from March first, two thousand seven through
34 December thirty-first, two thousand seven and thirty-three and one-third
35 percent of the net collections from such additional rate [from] on and
36 after January first, two thousand eight [through November thirtieth, two
37 thousand fifteen]. The monies allocated and distributed pursuant to this
38 subdivision shall be allocated and distributed to towns and villages
39 with police departments on the basis of the number of full-time equiv-
40 alent police officers employed by each police department and shall not
41 be used for salaries heretofore or hereafter negotiated.
42 § 9. Section 1262-n of the tax law, as amended by chapter 219 of the
43 laws of 2013, is amended to read as follows:
44 § 1262-n. Disposition of net collections from the additional one
45 percent rate of sales and compensating use taxes in the county of
46 Niagara. Notwithstanding any contrary provision of law, if the county
47 of Niagara imposes the additional one percent rate of sales and compen-
48 sating use taxes authorized by section twelve hundred ten of this arti-
49 cle for all or any portion of [the period] two year periods beginning on
50 and after March first, two thousand three [and ending November thirti-
51 eth, two thousand fifteen], the county shall use all net collections
52 from such additional one percent rate to pay the county's expenses for
53 Medicaid. The net collections from the additional one percent rate
54 imposed pursuant to this section shall be deposited in a special fund to
55 be created by such county separate and apart from any other funds and
56 accounts of the county. Any and all remaining net collections from such
S. 3918 14
1 additional one percent tax, after the Medicaid expenses are paid, shall
2 be deposited by the county of Niagara in the general fund of such county
3 for any county purpose.
4 § 10. Section 1262-o of the tax law, as amended by chapter 223 of the
5 laws of 2013, is amended to read as follows:
6 § 1262-o. Disposition of net collections from the additional rate of
7 sales and compensating use taxes in the county of Chautauqua. Notwith-
8 standing any contrary provision of law, if the county of Chautauqua
9 imposes the additional one and one-quarter percent rate of sales and
10 compensating use taxes authorized by section twelve hundred ten of this
11 article for all or any portion of the period beginning March first, two
12 thousand five and ending August thirty-first, two thousand six, the
13 additional one percent rate authorized by such section for all or any of
14 the period beginning September first, two thousand six and ending Novem-
15 ber thirtieth, two thousand seven, the additional three-quarters of one
16 percent rate authorized by such section for all or any of the period
17 beginning December first, two thousand seven and ending November thirti-
18 eth, two thousand ten, the county shall allocate one-fifth of the net
19 collections from the additional three-quarters of one percent to the
20 cities, towns and villages in the county on the basis of their respec-
21 tive populations, determined in accordance with the latest decennial
22 federal census or special population census taken pursuant to section
23 twenty of the general municipal law completed and published prior to the
24 end of the quarter for which the allocation is made, and allocate the
25 remainder of the net collections from the additional three-quarters of
26 one percent as follows: (1) to pay the county's expenses for Medicaid
27 and other expenses required by law; (2) to pay for local road and bridge
28 projects; (3) for the purposes of capital projects and repaying any
29 debts incurred for such capital projects in the county of Chautauqua
30 that are not otherwise paid for by revenue received from the mortgage
31 recording tax; and (4) for deposit into a reserve fund for bonded
32 indebtedness established pursuant to the general municipal law. Notwith-
33 standing any contrary provision of law, if the county of Chautauqua
34 imposes the additional one-half percent rate of sales and compensating
35 use taxes authorized by such section twelve hundred ten for all or any
36 of the [period] two year periods beginning on and after December first,
37 two thousand ten [and ending November thirtieth, two thousand fifteen],
38 the county shall allocate three-tenths of the net collections from the
39 additional one-half of one percent to the cities, towns and villages in
40 the county on the basis of their respective populations, determined in
41 accordance with the latest decennial federal census or special popu-
42 lation census taken pursuant to section twenty of the general municipal
43 law completed and published prior to the end of the quarter for which
44 the allocation is made, and allocate the remainder of the net
45 collections from the additional one-half of one percent as follows: (1)
46 to pay the county's expenses for Medicaid and other expenses required by
47 law; (2) to pay for local road and bridge projects; (3) for the purposes
48 of capital projects and repaying any debts incurred for such capital
49 projects in the county of Chautauqua that are not otherwise paid for by
50 revenue received from the mortgage recording tax; and (4) for deposit
51 into a reserve fund for bonded indebtedness established pursuant to the
52 general municipal law. The net collections from the additional rates
53 imposed pursuant to this section shall be deposited in a special fund to
54 be created by such county separate and apart from any other funds and
55 accounts of the county to be used for purposes above described.
S. 3918 15
1 § 11. Section 1262-p of the tax law, as amended by chapter 230 of the
2 laws of 2013, is amended to read as follows:
3 § 1262-p. Disposition of net collections from the additional one
4 percent rate of sales and compensating use taxes in the county of
5 Livingston. Notwithstanding any contrary provision of law, if the coun-
6 ty of Livingston imposes the additional one percent rate of sales and
7 compensating use taxes authorized by section twelve hundred ten of this
8 article for all or any portion of [the period] two year periods begin-
9 ning on and after June first, two thousand three [and ending November
10 thirtieth, two thousand fifteen], the county shall use all net
11 collections from such additional one percent rate to pay the county's
12 expenses for Medicaid. The net collections from the additional one
13 percent rate imposed pursuant to this section shall be deposited in a
14 special fund to be created by such county separate and apart from any
15 other funds and accounts of the county. Any and all remaining net
16 collections from such additional one percent tax, after the Medicaid
17 expenses are paid, shall be deposited by the county of Livingston in the
18 general fund of such county for any county purpose.
19 § 12. Subdivision 2 of section 1262-q of the tax law, as amended by
20 chapter 324 of the laws of 2013, is amended to read as follows:
21 (2) Net collections from the additional three-quarters of one percent
22 rate of sales and compensating use taxes which the county may impose
23 during [the period] two year periods commencing on and after December
24 first, two thousand eleven[, and ending November thirtieth, two thousand
25 fifteen], pursuant to the authority of item (ii) of clause (4) of
26 subparagraph (i) of the opening paragraph of section twelve hundred ten
27 of this article shall be used by the county solely for county purposes
28 and shall not be subject to any revenue distribution agreement the coun-
29 ty entered into pursuant to the authority of subdivision (c) of section
30 twelve hundred sixty-two of this part.
31 § 13. Section 1262-s of the tax law, as amended by chapter 328 of the
32 laws of 2013, is amended to read as follows:
33 § 1262-s. Disposition of net collections from the additional one-quar-
34 ter of one percent rate of sales and compensating use taxes in the coun-
35 ty of Herkimer. Notwithstanding any contrary provision of law, if the
36 county of Herkimer imposes the additional one-quarter of one percent
37 rate of sales and compensating use taxes authorized by section twelve
38 hundred ten-E of this article for all or any portion of [the period] two
39 year periods beginning on and after December first, two thousand seven
40 [and ending November thirtieth, two thousand fifteen], the county shall
41 use all net collections from such additional one-quarter of one percent
42 rate to pay the county's expenses for the construction of additional
43 correctional facilities. The net collections from the additional rate
44 imposed pursuant to section twelve hundred ten-E shall be deposited in a
45 special fund to be created by such county separate and apart from any
46 other funds and accounts of the county. Any and all remaining net
47 collections from such additional tax, after the expenses of such
48 construction are paid, shall be deposited by the county of Herkimer in
49 the general fund of such county for any county purpose.
50 § 14. Section 3 of chapter 200 of the laws of 2002 amending the tax
51 law relating to certain tax rates imposed by the county of Ulster, as
52 amended by chapter 2 of the laws of 2014, is amended to read as follows:
53 § 3. If, pursuant to the authority of this act, the county of Ulster
54 imposes sales and compensating use taxes at a rate greater than three
55 percent for all or any portion of [the period] two year periods commenc-
56 ing on and after September 1, 2002[, and ending November 30, 2015], net
S. 3918 16
1 collections from such additional rate of tax imposed during such period
2 shall be deemed to be, and shall be included in, net collections subject
3 to such county's existing agreement with the city of Kingston entered
4 into pursuant to subdivision (c) of section 1262 of the tax law and such
5 net collections shall be allocated in accordance with such agreement.
6 § 15. Section 3 of chapter 195 of the laws of 2013 amending the tax
7 law relating to extending the authorization of the county of Onondaga to
8 impose an additional rate of sales and compensating use taxes is amended
9 to read as follows:
10 § 3. Notwithstanding any contrary provision of law, net collections
11 from the additional one percent rate of sales and compensating use taxes
12 which may be imposed by the county of Onondaga during [the period] two
13 year periods commencing on and after December 1, 2014 [and ending Novem-
14 ber 30, 2015], pursuant to the authority of section 1210 of the tax law,
15 shall not be subject to any revenue distribution agreement entered into
16 under subdivision (c) of section 1262 of the tax law, but shall be allo-
17 cated and distributed or paid, at least quarterly, as follows: (i) 1.6%
18 to the county of Onondaga for any county purpose; (ii) 97.15% to the
19 city of Syracuse; and (iii) 1.25% to the school districts in accordance
20 with subdivision (a) of section 1262 of the tax law.
21 § 16. Section 2 of chapter 209 of the laws of 2013 amending the tax
22 law relating to extending the authority of the county of Orange to
23 impose an additional rate of sales and compensating use taxes is amended
24 to read as follows:
25 § 2. Notwithstanding subdivision (c) of section 1262 of the tax law,
26 net collections from any additional rate of sales and compensating use
27 taxes which may be imposed by the county of Orange during [the period]
28 two year periods commencing on and after December 1, 2013[, and ending
29 November 30, 2015], pursuant to the authority of section 1210 of the tax
30 law, shall be paid to the county of Orange and shall be used by such
31 county solely for county purposes and shall not be subject to any reven-
32 ue distribution agreement entered into pursuant to the authority of
33 subdivision (c) of section 1262 of the tax law.
34 § 17. Section 2 of chapter 210 of the laws of 2013 amending the tax
35 law relating to the imposition of sales and compensating use taxes by
36 the county of Monroe, is amended to read as follows:
37 § 2. Notwithstanding the provisions of subdivisions (b) and (c) of
38 section 1262 and section 1262-g of the tax law, net collections, as such
39 term is defined in section 1262 of the tax law, derived from the imposi-
40 tion of sales and compensating use taxes by the county of Monroe at the
41 additional rate of one percent as authorized pursuant to clause (25) of
42 subparagraph (i) of the opening paragraph of section 1210 of the tax
43 law, [as amended by section one of this act,] which are in addition to
44 the current net collections derived from the imposition of such taxes at
45 the three percent rate authorized by the opening paragraph of section
46 1210 of the tax law, shall be distributed and allocated as follows: for
47 [the period of] two year periods commencing on and after December 1,
48 2013 [through November 30, 2015] in cash, five percent to the school
49 districts in the area of the county outside the city of Rochester, three
50 percent to the towns located within the county, one and one-quarter
51 percent to the villages located within the county, and ninety and three-
52 quarters percent to the city of Rochester and county of Monroe. The
53 amount of the ninety and three-quarters percent to be distributed and
54 allocated to the city of Rochester and county of Monroe shall be
55 distributed and allocated to each so that the combined total distrib-
56 ution and allocation to each from the sales tax revenues pursuant to
S. 3918 17
1 sections 1262 and 1262-g of the tax law and this section shall result in
2 the same total amount being distributed and allocated to the city of
3 Rochester and county of Monroe. The amount so distributed and allocated
4 to the county shall be used for county purposes. The foregoing cash
5 payments to the school districts shall be allocated on the basis of the
6 enrolled public school pupils, thereof, as such term is used in subdivi-
7 sion (b) of section 1262 of the tax law, residing in the county of
8 Monroe. The cash payments to the towns located within the county of
9 Monroe shall be allocated on the basis of the ratio which the population
10 of each town, exclusive of the population of any village or portion
11 thereof located within a town, bears to the total population of the
12 towns, exclusive of the population of the villages located within such
13 towns. The cash payments to the villages located within the county shall
14 be allocated on the basis of the ratio which the population of each
15 village bears to the total population of the villages located within the
16 county. The term population as used in this section shall have the same
17 meaning as used in subdivision (b) of section 1262 of the tax law.
18 § 18. Section 2 of chapter 211 of the laws of 2013 amending the tax
19 law relating to the imposition of sales and compensating use taxes by
20 the county of Albany is amended to read as follows:
21 § 2. Notwithstanding any inconsistent provision of law, if the county
22 of Albany imposes the additional one percent rate of sales and compen-
23 sating use taxes authorized by [section one of this act] clause 10 of
24 subparagraph (i) of the opening paragraph of section 1210 of the tax law
25 for any portion of the [period] two year periods during which the county
26 is so authorized to impose such additional one percent rate of such
27 taxes, then such county of Albany shall allocate and distribute quarter-
28 ly to the cities and the area in the county outside the cities the same
29 proportion of net collections attributable to such additional one
30 percent rate of such taxes as such county is allocating and distributing
31 the net collections from the county's three percent rate of such taxes
32 as of the date this act shall have become a law, and such portion of net
33 collections attributable to such additional one percent rate of such
34 taxes shall be allocated and distributed to the towns and villages in
35 such county in the same manner as the net collections attributable to
36 such county's three percent rate of such taxes are allocated and
37 distributed to such towns and villages as of the date this act shall
38 have become a law. In the event that any city in the county of Albany
39 exercises its prior right to impose tax pursuant to section 1224 of the
40 tax law, then the county of Albany shall not be required to allocate and
41 distribute net collections in accordance with the previous sentence for
42 any period of time during which any such city tax is in effect.
43 § 19. Section 2 of chapter 212 of the laws of 2013 amending the tax
44 law relating to sales and compensating use tax in Columbia county is
45 amended to read as follows:
46 § 2. Notwithstanding any provision of law to the contrary, if the
47 county of Columbia imposes the additional one percent rate of sales and
48 compensating use taxes authorized by the opening paragraph of section
49 1210 of the tax law, [as extended by section one of this act,] for any
50 portion of the [period] two year periods during which such county is so
51 authorized to impose such additional one percent rate of such taxes,
52 then the county of Columbia shall allocate and distribute quarterly to
53 the city of Hudson and the area in such county outside such city the
54 same proportion of net collections attributable to such additional one
55 percent rate of such taxes as such county was allocating and distribut-
56 ing the net collections from such county's three percent rate of such
S. 3918 18
1 taxes on July 31, 2008, and such portion of net collections attributable
2 to such additional one percent rate of such taxes shall be allocated and
3 distributed to the towns and villages in such county in the same manner
4 as the net collections attributable to such county's three percent rate
5 of such taxes were allocated and distributed to such towns and villages
6 on July 31, 2008. In the event that the city of Hudson exercises its
7 prior right to impose a tax pursuant to section 1224 of the tax law,
8 then the county of Columbia shall not be required to allocate and
9 distribute net collections in accordance with this section for any peri-
10 od of time during which any such city tax is in effect.
11 § 20. Section 2 of chapter 331 of the laws of 2013 amending the tax
12 law relating to extending the expiration of the authorization to the
13 county of Genesee to impose an additional one percent of sales and
14 compensating use taxes is amended to read as follows:
15 § 2. Notwithstanding any other provision of law to the contrary, the
16 one percent increase in sales and compensating use taxes authorized for
17 the county of Genesee [until November 30, 2015] pursuant to clause 20 of
18 subparagraph (i) of the opening paragraph of section 1210 of the tax
19 law[, as amended by section one of this act,] shall be divided in the
20 same manner and proportion as the existing three percent sales and
21 compensating use taxes in such county are divided.
22 § 21. This act shall take effect immediately.
