S T A T E O F N E W Y O R K
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8422
2009-2010 Regular Sessions
I N A S S E M B L Y
May 19, 2009
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Introduced by M. of A. DESTITO, TOWNSEND -- read once and referred to
the Committee on Ways and Means
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:
Section 1. Clause 13 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 269 of the laws of
2007, is amended to read as follows:
(13) the county of Oneida is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is: (i) one percent additional to the three
percent rate authorized above in this paragraph for such county for the
period beginning September first, nineteen hundred ninety-two and ending
November thirtieth, two thousand [nine] ELEVEN; and also (ii) at a rate
which is three-quarters of one percent or one-half of one percent addi-
tional to the three percent rate authorized above in this paragraph, and
which is also additional to the one percent rate also authorized above
in this clause for such county, for the period beginning December first,
two thousand eight and ending November thirtieth, two thousand [nine]
ELEVEN;
S 2. Section 1262-g of the tax law, as amended by chapter 8 of the
laws of 2005, is amended to read as follows:
S 1262-g. Allocation and distribution of net collections from the
additional one percent rate of sales and compensating use taxes in Onei-
da county. Notwithstanding any contrary provision of law, if the county
of Oneida imposes sales and compensating use taxes at a rate which is
one percent additional to the three percent rate authorized by section
twelve hundred ten of this article, as authorized by such section, (a)
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11936-01-9
A. 8422 2
where a city in such county imposes tax pursuant to the authority of
subdivision (a) of such section twelve hundred ten, such county shall
allocate, distribute and pay in cash quarterly to such city one-half of
the net collections attributable to such additional one percent rate of
the county's taxes collected in such city's boundaries; (b) where a city
in such county does not impose tax pursuant to the authority of such
subdivision (a) of such section twelve hundred ten, such county shall
allocate, distribute and pay in cash quarterly to such city not so
imposing tax a portion of the net collections attributable to one-half
of the county's additional one percent rate of tax calculated on the
basis of the ratio which such city's population bears to the county's
total population, such populations as determined in accordance with the
latest decennial 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 census must include the entire area of the county;
and (c) provided, however, (1) that such county shall dedicate the first
five hundred thousand dollars of net collections attributable to such
additional one percent rate of tax received by such county after the
county receives in the aggregate eighteen million five hundred thousand
dollars of net collections from such additional one percent rate of tax
imposed for the period September first, nineteen hundred ninety-two,
through August thirty-first, nineteen hundred ninety-three, and the
first one million five hundred thousand dollars of such net collections
after the county receives in the aggregate eighteen million five hundred
thousand dollars of such net collections for the period September first,
nineteen hundred ninety-three, through August thirty-first, nineteen
hundred ninety-four, to an allocation on a per capita basis, utilizing
figures from the latest decennial 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 year for which such
allocation is made, which special census must include the entire area of
such county, to be allocated and distributed among the towns and cities
of Oneida county by appropriation of its board of legislators; and (2)
that such county shall dedicate the first one million five hundred thou-
sand dollars of net collections attributable to such additional one
percent rate of tax received by such county after the county receives in
the aggregate eighteen million five hundred thousand dollars of net
collections from such additional one percent rate of tax imposed for any
of the periods: September first, nineteen hundred ninety-four, through
August thirty-first, nineteen hundred ninety-five; September first,
nineteen hundred ninety-five through August thirty-first, nineteen
hundred ninety-six; September first, nineteen hundred ninety-six,
through August thirty-first, nineteen hundred ninety-seven; September
first, nineteen hundred ninety-seven through August thirty-first, nine-
teen hundred ninety-eight; September first, nineteen hundred ninety-
eight through August thirty-first, nineteen hundred ninety-nine; Septem-
ber first, nineteen hundred ninety-nine through August thirty-first, two
thousand; September first, two thousand through August thirty-first, two
thousand one; September first, two thousand one through August thirty-
first, two thousand two; September first, two thousand two through
August thirty-first, two thousand three; September first, two thousand
three through August thirty-first, two thousand four; September first,
two thousand four through August thirty-first, two thousand five,
September first, two thousand five through August thirty-first, two
thousand six; [and] September first, two thousand six through August
A. 8422 3
thirty-first, two thousand seven, SEPTEMBER FIRST, TWO THOUSAND SEVEN
THROUGH AUGUST THIRTY-FIRST, TWO THOUSAND EIGHT; SEPTEMBER FIRST, TWO
THOUSAND EIGHT THROUGH AUGUST THIRTY-FIRST, TWO THOUSAND NINE; SEPTEMBER
FIRST, TWO THOUSAND NINE THROUGH AUGUST THIRTY-FIRST, TWO THOUSAND TEN;
AND SEPTEMBER FIRST, TWO THOUSAND TEN THROUGH AUGUST THIRTY-FIRST, TWO
THOUSAND ELEVEN, to an allocation on a per capita basis, utilizing
figures from the latest decennial 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 year for which such
allocation is made, which special census must include the entire area of
such county, to be allocated and distributed among the towns of Oneida
county by appropriation of its board of legislators; provided, further,
that nothing herein shall require such board of legislators to make any
such appropriation until it has been notified by any town by appropriate
resolution and, in any case where there is a village wholly or partly
located within a town, a resolution of every such village, embodying the
agreement of such town and village or villages upon the amount of such
appropriation to be distributed to such village or villages out of the
allocation to the town or towns in which it is located.
S 3. This act shall take effect immediately.