S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  4789

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                            February 6, 2009
                               ___________

Introduced by M. of A. THIELE -- read once and referred to the Committee
  on Ways and Means

AN ACT to amend the tax law, in relation to requiring a revenue distrib-
  ution  agreement for equitable allocation within the county of Suffolk
  for public safety purposes of sales and compensating use tax

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Subdivision  (c)  of  section  1262-j  of the tax law, as
amended by chapter 684 of the laws  of  2007,  is  amended  to  read  as
follows:
  (c)  Notwithstanding  any provision of law to the contrary, of the net
collections received by the  county  of  Suffolk  as  a  result  of  the
increase  of one percent to the tax authorized by section twelve hundred
ten of this article for the period beginning June  first,  two  thousand
one  and  ending November thirtieth, two thousand [nine] ELEVEN, imposed
by local laws or resolutions (by simple majority) by the county legisla-
ture, and signed by the county executive, the county  of  Suffolk  shall
allocate such net collections as follows: no less than one-eighth and no
more  than three-eighths of such net collections received shall be dedi-
cated for public safety purposes and the balance shall be  deposited  in
the  general  fund of the county of Suffolk.  COMMENCING DECEMBER FIRST,
TWO THOUSAND NINE, THE NET COLLECTIONS RECEIVED THAT  ARE  DEDICATED  TO
PUBLIC  SAFETY  PURPOSES  FROM  THE ADDITIONAL RATES IMPOSED PURSUANT TO
THIS SECTION SHALL BE DEPOSITED IN A SPECIAL FUND TO BE CREATED BY  SUCH
COUNTY SEPARATE AND APART FROM ANY OTHER FUNDS AND ACCOUNTS OF THE COUN-
TY  TO BE USED FOR GENERAL FUND PURPOSES. IF THE COUNTY ALLOCATES MONIES
FROM SUCH SPECIAL FUND FOR PROPERTY TAX STABILIZATION AND RELIEF TO  THE
SUFFOLK COUNTY POLICE DISTRICT, THEN THE COUNTY SHALL ALLOCATE MONIES TO
THE  TOWNS  AND VILLAGES WHICH ARE NOT PART OF THE SUFFOLK COUNTY POLICE
DISTRICT IN ORDER TO  ENSURE  EQUITABLE  DISTRIBUTION  COUNTY-WIDE.  THE
ALLOCATIONS FROM THE SPECIAL FUND CREATED PURSUANT TO THIS SECTION SHALL

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06372-01-9
              

A. 4789                             2

BE  SUBJECT TO A REVENUE DISTRIBUTION AGREEMENT ENTERED INTO PURSUANT TO
THE AUTHORITY OF SUBDIVISION (C) OF SECTION TWELVE HUNDRED SIXTY-TWO  OF
THIS PART IN ORDER TO ENSURE PROPERTY TAX RELIEF ON A COUNTY-WIDE BASIS.
THE REVENUE DISTRIBUTION AGREEMENT SHALL BE CODIFIED IN THE COUNTY CHAR-
TER  AND REMAIN IN EFFECT AS LONG AS SUCH SALES AND COMPENSATING USE TAX
COMPONENT IS IN EFFECT, OR ANY  SUCCESSOR  COMPONENT,  FOR  SUCH  PUBLIC
SAFETY PURPOSES. THE AMOUNTS TO BE ALLOCATED IN REDUCTION OF THE SUFFOLK
COUNTY POLICE DISTRICT TAXES AND TO THE TOWNS AND VILLAGES WHICH ARE NOT
PART  OF  THE  SUFFOLK  COUNTY  POLICE  DISTRICT  SHALL BE DETERMINED ON
EITHER: (1) THE BASIS OF THE RESPECTIVE POPULATIONS OF THE SEVERAL TOWNS
AND VILLAGES IN SUCH COUNTY, DETERMINED IN ACCORDANCE  WITH  THE  LATEST
FEDERAL  CENSUS  OR  SPECIAL POPULATION CENSUS TAKEN PURSUANT TO SECTION
TWENTY OF THE GENERAL MUNICIPAL LAW, COMPLETED AND  PUBLISHED  PRIOR  TO
THE  END  OF THE QUARTER FOR WHICH THE ALLOCATION IS MADE, WHICH SPECIAL
POPULATION MUST INCLUDE THE ENTIRE AREA OF THE COUNTY; OR (2) THE  BASIS
OF  THE  NINETEEN  HUNDRED  NINETY-FOUR  AMOUNTS ALLOCATED AND UNIFORMLY
INCREASING IN PROPORTIONALITY ACROSS THE COUNTY AND TAKING INTO  ACCOUNT
ANY SUCCESSOR COMPONENT FOR THE SALES AND COMPENSATING USE TAX, NOTWITH-
STANDING  ANY  YEAR OF INEQUITABLE DISTRIBUTION BY THE COUNTY OF SUFFOLK
TO TOWNS AND VILLAGES OUTSIDE OF THE  SUFFOLK  COUNTY  POLICE  DISTRICT.
HOWEVER,  IF THE COUNTY ALLOCATES MONIES FROM SUCH SPECIAL FUND DIRECTLY
TO THE GENERAL FUND TO REDUCE THE TAX LEVY FOR COUNTY-WIDE PUBLIC SAFETY
PURPOSES, THE CORRESPONDING PROPERTY TAX RELIEF IS PROVIDED ON  A  COUN-
TY-WIDE BASIS AND ON THE BASIS OF FULL VALUATION OF REAL PROPERTY AND NO
FURTHER REVENUE DISTRIBUTION AGREEMENT IS REQUIRED.
  S  2.  This  act  shall  take  effect  immediately with allocation and
distributions of net collections to be proposed within the  2009  budget
of the county of Suffolk.