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S04867 Summary:

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S04867 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          4867
 
                               2011-2012 Regular Sessions
 
                    IN SENATE
 
                                     April 27, 2011
                                       ___________
 
        Introduced  by COMMITTEE ON RULES -- read twice and ordered printed, and
          when printed to be committed to the Committee  on  Investigations  and
          Government Operations
 
        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 168 of the laws of
     3  2009, 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 [eleven] thirteen; and also (ii)  at  a

    10  rate  which  is three-quarters of one percent or one-half of one percent
    11  additional to the three percent rate authorized above in this paragraph,
    12  and which is also additional to the one  percent  rate  also  authorized
    13  above  in this clause for such county, for the period beginning December
    14  first, two thousand eight and ending November  thirtieth,  two  thousand
    15  [eleven] thirteen;
    16    §  2.  Section 1262-g of the tax law, as amended by chapter 168 of the
    17  laws of 2009, is amended to read as follows:
    18    § 1262-g. Allocation and distribution  of  net  collections  from  the
    19  additional one percent rate of sales and compensating use taxes in Onei-
    20  da  county. Notwithstanding any contrary provision of law, if the county
    21  of Oneida imposes sales and compensating use taxes at a  rate  which  is

    22  one  percent  additional to the three percent rate authorized by section
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11119-01-1
        S. 4867                             2
 
     1  twelve hundred ten of this article, as authorized by such  section,  (a)
     2  where  a  city  in  such county imposes tax pursuant to the authority of
     3  subdivision (a) of such section twelve hundred ten,  such  county  shall
     4  allocate,  distribute and pay in cash quarterly to such city one-half of
     5  the net collections attributable to such additional one percent rate  of
     6  the county's taxes collected in such city's boundaries; (b) where a city
     7  in  such  county  does  not impose tax pursuant to the authority of such

     8  subdivision (a) of such section twelve hundred ten,  such  county  shall
     9  allocate,  distribute  and  pay  in  cash  quarterly to such city not so
    10  imposing tax a portion of the net collections attributable  to  one-half
    11  of  the  county's  additional  one percent rate of tax calculated on the
    12  basis of the ratio which such city's population bears  to  the  county's
    13  total  population, such populations as determined in accordance with the
    14  latest decennial federal  census  or  special  population  census  taken
    15  pursuant  to  section  twenty of the general municipal law completed and
    16  published prior to the end of the quarter for which  the  allocation  is
    17  made,  which  special census must include the entire area of the county;
    18  and (c) provided, however, [(1) that  such  county  shall  dedicate  the
    19  first  five  hundred thousand dollars of net collections attributable to

    20  such additional one percent rate of tax received by  such  county  after
    21  the county receives in the aggregate eighteen million five hundred thou-
    22  sand dollars of net collections from such additional one percent rate of
    23  tax imposed for the period September first, nineteen hundred ninety-two,
    24  through  August  thirty-first,  nineteen  hundred  ninety-three, and the
    25  first one million five hundred thousand dollars of such net  collections
    26  after the county receives in the aggregate eighteen million five hundred
    27  thousand dollars of such net collections for the period September first,
    28  nineteen  hundred  ninety-three,  through  August thirty-first, nineteen
    29  hundred ninety-four, to an allocation on a per capita  basis,  utilizing

    30  figures  from  the latest decennial federal census or special population
    31  census taken pursuant to section twenty of the  general  municipal  law,
    32  completed  and  published  prior  to  the end of the year for which such
    33  allocation is made, which special census must include the entire area of
    34  such county, to be allocated and distributed among the towns and  cities
    35  of  Oneida county by appropriation of its board of legislators; and (2)]
    36  that such county shall dedicate the first one million five hundred thou-
    37  sand dollars of net collections  attributable  to  such  additional  one
    38  percent rate of tax received by such county after the county receives in
    39  the  aggregate  eighteen  million  five  hundred thousand dollars of net
    40  collections from such additional one percent rate of tax imposed for any

    41  of the periods: [September first, nineteen hundred ninety-four,  through
    42  August  thirty-first,  nineteen  hundred  ninety-five;  September first,
    43  nineteen  hundred  ninety-five  through  August  thirty-first,  nineteen
    44  hundred   ninety-six;  September  first,  nineteen  hundred  ninety-six,
    45  through August thirty-first, nineteen  hundred  ninety-seven;  September
    46  first,  nineteen hundred ninety-seven through August thirty-first, nine-
    47  teen hundred ninety-eight; September  first,  nineteen  hundred  ninety-
    48  eight through August thirty-first, nineteen hundred ninety-nine; Septem-
    49  ber first, nineteen hundred ninety-nine through August thirty-first, two
    50  thousand; September first, two thousand through August thirty-first, two

    51  thousand  one;  September first, two thousand one through August thirty-
    52  first, two thousand two;  September  first,  two  thousand  two  through
    53  August  thirty-first,  two thousand three; September first, two thousand
    54  three through August thirty-first, two thousand four;  September  first,
    55  two  thousand  four  through  August  thirty-first,  two  thousand five,
    56  September first, two thousand  five  through  August  thirty-first,  two
        S. 4867                             3

     1  thousand  six;  September first, two thousand six through August thirty-
     2  first, two thousand seven, September first, two thousand  seven  through
     3  August  thirty-first,  two thousand eight; September first, two thousand

     4  eight  through  August thirty-first, two thousand nine; September first,
     5  two thousand nine through August thirty-first, two  thousand  ten;  and]
     6  September first, two thousand ten through August thirty-first, two thou-
     7  sand  eleven;  September first, two thousand eleven through August thir-
     8  ty-first, two thousand twelve; and September first, two thousand  twelve
     9  through  August thirty-first, two thousand thirteen, to an allocation on
    10  a per capita basis, utilizing figures from the latest decennial  federal
    11  census  or special population census taken pursuant to section twenty of
    12  the general municipal law, completed and published prior to the  end  of
    13  the  year  for  which such allocation is made, which special census must
    14  include the entire area of such county, to be allocated and  distributed

    15  among the towns of Oneida county by appropriation of its board of legis-
    16  lators;  provided, further, that nothing herein shall require such board
    17  of legislators to make any such appropriation until it has been notified
    18  by any town by appropriate resolution and, in any case where there is  a
    19  village  wholly  or  partly located within a town, a resolution of every
    20  such village, embodying the  agreement  of  such  town  and  village  or
    21  villages upon the amount of such appropriation to be distributed to such
    22  village  or villages out of the allocation to the town or towns in which
    23  it is located.
    24    § 3. This act shall take effect immediately.