S T A T E   O F   N E W   Y O R K
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                                  5087

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                             April 30, 2015
                               ___________

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 the imposition of sales and
  compensating use taxes by the county of Monroe

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

  Section  1.  Clause 25 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 210 of  the  laws  of
2013, is amended to read as follows:
  (25)  the  county of Monroe is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions  imposing  such
taxes  at  a  rate  which is one percent additional to the three percent
rate authorized above in this paragraph for the period beginning  Decem-
ber  first, nineteen hundred ninety-three and ending November thirtieth,
two thousand [fifteen] SEVENTEEN;
  S 2. Notwithstanding the provisions of subdivisions  (b)  and  (c)  of
section 1262 and section 1262-g of the tax law, net collections, as such
term is defined in section 1262 of the tax law, derived from the imposi-
tion  of sales and compensating use taxes by the county of Monroe at the
additional rate of one percent as authorized pursuant to clause (25)  of
subparagraph  (i)  of  the  opening paragraph of section 1210 of the tax
law, as amended by section one of this act, which are in addition to the
current net collections derived from the imposition of such taxes at the
three percent rate authorized by the opening paragraph of  section  1210
of  the  tax law, shall be distributed and allocated as follows: for the
period of December 1, 2015 through  November  30,  2017  in  cash,  five
percent  to  the  school districts in the area of the county outside the
city of Rochester, three percent to the towns located within the county,
one and one-quarter percent to the villages located within  the  county,
and ninety and three-quarters percent to the city of Rochester and coun-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10785-01-5
              

S. 5087                             2

ty  of Monroe. The amount of the ninety and three-quarters percent to be
distributed and allocated to the city of Rochester and county of  Monroe
shall  be  distributed  and allocated to each so that the combined total
distribution and allocation to each from the sales tax revenues pursuant
to sections 1262 and 1262-g of the tax law and this section shall result
in  the same total amount being distributed and allocated to the city of
Rochester and county of Monroe. The amount so distributed and  allocated
to  the  county  shall  be  used for county purposes. The foregoing cash
payments to the school districts shall be allocated on the basis of  the
enrolled public school pupils, thereof, as such term is used in subdivi-
sion  (b)  of  section  1262  of  the tax law, residing in the county of
Monroe. The cash payments to the towns  located  within  the  county  of
Monroe shall be allocated on the basis of the ratio which the population
of  each  town,  exclusive  of  the population of any village or portion
thereof located within a town, bears to  the  total  population  of  the
towns,  exclusive  of the population of the villages located within such
towns. The cash payments to the villages located within the county shall
be allocated on the basis of the ratio  which  the  population  of  each
village bears to the total population of the villages located within the
county.  The term population as used in this section shall have the same
meaning as used in subdivision (b) of section 1262 of the tax law.
  S 3. The net collections  resulting  from  the  additional  sales  and
compensating use taxes, as authorized by this act, shall not be included
in determining a sales tax increase or decrease as defined in paragraphs
(c) and (d) of subdivision 1 of section 1262-g of the tax law.
  S 4. Severability. If any clause, sentence, paragraph, or part of this
act  shall  be  adjudged  by  any  court of competent jurisdiction to be
invalid, such judgement shall  not  affect,  impair  or  invalidate  the
remainder thereof, but shall be confined in its operation to the clause,
sentence,  paragraph,  section  or part thereof directly involved in the
controversy in which such judgement shall have been rendered.
  S 5. This act shall take effect immediately.