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S05613 Summary:

S05613 Actions:

S05613 Committee Votes:

S05613 Floor Votes:

S05613 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         5613--A
 
                               2023-2024 Regular Sessions
 
                    IN SENATE
 
                                      March 8, 2023
                                       ___________
 
        Introduced  by  Sen.  O'MARA -- read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment  Operations  --  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 item SS of
     3  subpart C of part XXX of chapter 58 of the laws of 2020, is  amended  to
     4  read as follows:
     5    (26)  the county of Steuben is hereby further authorized and empowered
     6  to adopt and amend local laws, ordinances or resolutions  imposing  such
     7  taxes  at  a  rate  which is one percent additional to the three percent
     8  rate authorized above in this paragraph for such county for  the  period
     9  beginning  December first, nineteen hundred ninety-two and ending Novem-
    10  ber thirtieth, two thousand [twenty-three] twenty-five;
    11    § 2. Section 1262-h of the tax law, as amended by chapter 315  of  the
    12  laws of 2020, is amended to read as 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
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD07450-03-3
        S. 5613--A                          2
 
     1  dollars, and the sum of five hundred thousand dollars to the  towns  and
     2  villages  of  the county of Steuben, on the basis of the ratio which the
     3  full valuation of real property in each town or  village  bears  to  the
     4  aggregate  full  valuation  of  real  property  in  all of the towns and
     5  villages in such area. Of the net collections received by the county  of
     6  Steuben  as  a  result  of the imposition of said additional one percent
     7  rate of tax authorized by section twelve hundred  ten  of  this  article
     8  during the period beginning December first, nineteen hundred ninety-four
     9  and  ending November thirtieth, nineteen hundred ninety-five, the county
    10  of Steuben shall pay or cause to be paid to the city of Hornell the  sum
    11  of  three  hundred  thousand  dollars, to the city of Corning the sum of
    12  four hundred fifty thousand dollars, and the sum of seven hundred  fifty
    13  thousand  dollars to the towns and villages of the county of Steuben, on
    14  the basis of the ratio which the full valuation of real property in each
    15  town or village bears to the aggregate full valuation of  real  property
    16  in all of the towns and villages in such area; and (b) during the period
    17  beginning December first, nineteen hundred ninety-five and ending Novem-
    18  ber  thirtieth, two thousand seven, the county of Steuben shall annually
    19  pay or cause to be paid to the city of Hornell the sum of  five  hundred
    20  fifty  thousand  dollars,  to the city of Corning the sum of six hundred
    21  thousand dollars, and the sum of seven hundred fifty thousand dollars to
    22  the towns and villages of the county of Steuben, on  the  basis  of  the
    23  ratio  which the full valuation of real property in each town or village
    24  bears to the aggregate full valuation of real property  in  all  of  the
    25  towns  and villages in such area; and during the period beginning Decem-
    26  ber first, two thousand seven and ending November thirtieth,  two  thou-
    27  sand  nine, the county of Steuben shall annually pay or cause to be paid
    28  to the city of Hornell the sum of six hundred ten thousand  dollars,  to
    29  the  city  of Corning the sum of six hundred fifty thousand dollars, and
    30  the sum of seven  hundred  fifty  thousand  dollars  to  the  towns  and
    31  villages  of  the county of Steuben, on the basis of the ratio which the
    32  full valuation of real property in each town or  village  bears  to  the
    33  aggregate  full  valuation  of  real  property  in  all of the towns and
    34  villages in such area; and during the period beginning  December  first,
    35  two  thousand  nine  and ending November thirtieth, two thousand eleven,
    36  the county of Steuben shall annually pay or cause to be paid to the city
    37  of Hornell the sum of seven hundred ten thousand dollars, to the city of
    38  Corning the sum of seven hundred ten thousand dollars, and  the  sum  of
    39  seven  hundred  fifty  thousand dollars to the towns and villages of the
    40  county of Steuben, on the basis of the ratio which the full valuation of
    41  real property in each town or village bears to the aggregate full  valu-
    42  ation  of  real  property in all of the towns and villages in such area;
    43  and during the period beginning December first, two thousand eleven  and
    44  ending  November thirtieth, two thousand thirteen, the county of Steuben
    45  shall annually pay or cause to be paid to the city of Hornell the sum of
    46  seven hundred forty thousand dollars, to the city of Corning the sum  of
    47  seven hundred forty thousand dollars, and the sum of seven hundred fifty
    48  thousand  dollars to the towns and villages of the county of Steuben, on
    49  the basis of the ratio which the full valuation of real property in each
    50  town or village bears to the aggregate full valuation of  real  property
    51  in  all  of  the  towns and villages in such area; and during the period
    52  beginning December first, two  thousand  thirteen  and  ending  November
    53  thirtieth,  two  thousand  fifteen, the county of Steuben shall annually
    54  pay or cause to be paid to the city of Hornell the sum of seven  hundred
    55  sixty-five  thousand  dollars,  to  the city of Corning the sum of seven
    56  hundred sixty-five thousand dollars, and the sum of seven hundred  fifty
        S. 5613--A                          3
 
     1  thousand  dollars to the towns and villages of the county of Steuben, on
     2  the basis of the ratio which the full valuation of real property in each
     3  town or village bears to the aggregate full valuation of  real  property
     4  in  all  of  the  towns and villages in such area; and during the period
     5  beginning December first, two thousand fifteen and ending November thir-
     6  tieth, two thousand seventeen, the county of Steuben shall annually  pay
     7  or  cause  to  be  paid  to the city of Hornell the sum of seven hundred
     8  sixty-five thousand dollars, to the city of Corning  the  sum  of  seven
     9  hundred  sixty-five thousand dollars, and the sum of seven hundred fifty
    10  thousand dollars to the towns and villages of the county of Steuben,  on
    11  the basis of the ratio which the full valuation of real property in each
    12  town  or  village bears to the aggregate full valuation of real property
    13  in all of the towns and villages in such area;  and  during  the  period
    14  beginning  December  first,  two  thousand seventeen and ending November
    15  thirtieth, two thousand twenty, the county of Steuben shall annually pay
    16  or cause to be paid to the city of Hornell  the  sum  of  seven  hundred
    17  eighty thousand dollars, to the city of Corning the sum of seven hundred
    18  eighty  thousand  dollars,  and  the sum of seven hundred fifty thousand
    19  dollars to the towns and villages of the county of Steuben, on the basis
    20  of the ratio which the full valuation of real property in each  town  or
    21  village bears to the aggregate full valuation of real property in all of
    22  the  towns  and  villages  in such area; and during the period beginning
    23  December first, two thousand twenty and ending November  thirtieth,  two
    24  thousand twenty-three, the county of Steuben shall annually pay or cause
    25  to  be paid to the city of Hornell the sum of eight hundred twenty thou-
    26  sand dollars, to the city of Corning the sum  of  eight  hundred  twenty
    27  thousand  dollars,  and the sum of seven hundred ninety thousand dollars
    28  to the towns and villages of the county of Steuben, on the basis of  the
    29  ratio  which the full valuation of real property in each town or village
    30  bears to the aggregate full valuation of real property  in  all  of  the
    31  towns  and villages in such area; and during the period beginning Decem-
    32  ber first, two thousand twenty-three and ending November thirtieth,  two
    33  thousand  twenty-five, the county of Steuben shall annually pay or cause
    34  to be paid to the city of Hornell the sum of eight hundred  fifty  thou-
    35  sand  dollars,  to  the  city  of Corning the sum of eight hundred fifty
    36  thousand dollars, and the sum of eight hundred fifty thousand dollars to
    37  the towns and villages of the county of Steuben, on  the  basis  of  the
    38  ratio  which the full valuation of real property in each town or village
    39  bears to the aggregate full valuation of real property  in  all  of  the
    40  towns and villages in such area.
    41    § 3. This act shall take effect immediately.