NY State Senate Bill 2017-S6566

Senate Bill S6566

2017-2018 Legislative Session

Relates to the authority of counties and cities to impose sales and compensating use taxes; repealer

download bill text pdf

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 03, 2018	referred to investigations and government operations returned to senate died in assembly
Jun 22, 2017	referred to ways and means
Jun 21, 2017	delivered to assembly passed senate ordered to third reading cal.2219
Jun 04, 2017	referred to rules

Votes

- Jun 21, 2017 - Floor Vote
  S6566
  
  50
  
  Aye
  
  12
  
  Nay
  
  1
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Floor Vote: Jun 21, 2017
      
      aye (50)
      
      Addabbo Jr.
      
      Akshar
      
      Alcantara
      
      Amedore
      
      Avella
      
      Bailey
      
      Bonacic
      
      Boyle
      
      Breslin
      
      Carlucci
      
      Comrie
      
      DeFrancisco
      
      Diaz
      
      Dilan
      
      Felder
      
      Flanagan
      
      Funke
      
      Gallivan
      
      Gianaris
      
      Golden
      
      Griffo
      
      Hamilton
      
      Helming
      
      Hoylman-Sigal
      
      Jacobs
      
      Klein
      
      Krueger
      
      Larkin
      
      Latimer
      
      Little
      
      Marcellino
      
      Marchione
      
      Montgomery
      
      Murphy
      
      O'Mara
      
      Peralta
      
      Persaud
      
      Ritchie
      
      Rivera
      
      Robach
      
      Savino
      
      Serino
      
      Serrano
      
      Seward
      
      Squadron
      
      Stavisky
      
      Stewart-Cousins
      
      Tedisco
      
      Valesky
      
      Young
      
      nay (12)
      
      Benjamin
      
      Brooks
      
      Croci
      
      Hannon
      
      Kaminsky
      
      Kennedy
      
      LaValle
      
      Lanza
      
      Ortt
      
      Parker
      
      Phillips
      
      Ranzenhofer
      
      absent (1)
      
      Sanders Jr.
  Jun 21, 2017 - Rules Committee Vote
  S6566
  
  16
  
  Aye
  
  3
  
  Nay
  
  6
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Rules Committee Vote: Jun 21, 2017
      
      aye (16)
      
      Bonacic
      
      Breslin
      
      Carlucci
      
      DeFrancisco
      
      Dilan
      
      Flanagan
      
      Hannon
      
      Larkin
      
      Little
      
      Marcellino
      
      Montgomery
      
      Robach
      
      Savino
      
      Seward
      
      Stewart-Cousins
      
      Valesky
      
      nay (3)
      
      Kennedy
      
      Lanza
      
      Squadron
      
      aye wr (6)
      
      Gianaris
      
      Griffo
      
      Krueger
      
      LaValle
      
      Parker
      
      Ranzenhofer

2017-S6566 (ACTIVE) - Details

Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §§1210, 1224, 1262-g, 1262-r & 1262-s, rpld §1210 sub¶¶ (iii) & (iv), rpld §1210-E, add §§1262-u & 1265, Tax L

2017-S6566 (ACTIVE) - Summary

Relates to the authority of counties and cities to impose sales and compensating use taxes.

2017-S6566 (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S6566

 TITLE OF BILL :  An act to amend the tax law, in relation to the
authority of counties and cities to impose sales and compensating use
taxes pursuant to the authority of article 29 of such law; and to
repeal certain provisions of section 1210, section 1210-E and section
1224 of such law relating thereto

 PURPOSE :

This bill would amend the Tax Law to make permanent the authority for
counties to impose their current additional rates of sales and
compensating use taxes for two-year periods, thus obviating the need
for counties to obtain approval through the State legislative process
every two years.

 SUMMARY OF PROVISIONS :

Section 1 of the bill would repeal subparagraph (i) of the opening
paragraph of Tax L. § 1210 and replace it with a new subparagraph (i)
that recodifies the current additional rates of sales and compensating
use tax authorized to be imposed in. New York City and certain
counties, and makes the authority of those counties to impose such
additional rates permanent. New York City's authorization to impose an
additional rate is permanent in current law.

Section 2 of the bill would repeal subparagraph (ii) of the opening
paragraph of Tax L. § 1210 and replace it with a new subparagraph (ii)
that recodifies the current additional rates of sales and compensating
use tax authorized to be imposed by certain cities and preserves the
duration of that authority under current law.

Section 3 of the bill would repeal subparagraphs (iii) and (iv) of the
opening paragraph of Tax L. § 1210 and replace it with a new
subparagraph (iii) to maintain the provision in existing law that
provides that the maximum rates imposed in Tax L. § 1224 relating to
prior rights and pre-emption (where cities and county levy the same
tax) shall be calculated without reference to the additional rate of
sales and compensating use tax authorized for counties, with the
exception of the counties of Cayuga, Cortland, Fulton, Madison, and
Otsego, and for the cities of Mount Vernon, New Rochelle, Oswego,
White Plains, and Yonkers.

Section 4 of the bill would amend Tax L. § 1210 by adding a new
subdivision (p) that would require the counties authorized to impose
an additional rate of sales and compensating use tax pursuant to the
provisions in the bill to adopt such tax by local law, ordinance, or
resolution by a majority vote of its governing body for a period not
to exceed two years.

Section 5 of the bill would repeal Tax L. § 1210 -E. Under current
law, Herkimer County is authorized to impose an additional rate of 1%
under clause (19) of the opening paragraph of Tax L. § 1210, and an
additional rate of tax of '4% under Tax L. § 1210 -E, subject to the
same provisions as the 1% rate. The County's current authority of 1
14% is consolidated in bill section 1, rendering § 1210 -E
unnecessary.

Section 6 of the bill would repeal subdivisions (d), (e), (f), (g),
(h) ,(i), (j), (k), (1), (m), (n), (o), (p), (q), (r), (s), (t), (u),
(v), (w), (x), (y), (z), (z-1), (aa), (bb), (cc), (dd), (ee), (ff),
(gg), and (ii) of Tax L. § 1224. These subdivisions relate to the sole
right of certain counties and cities to impose additional rates of
sales tax without preemption, which are recodified by bill section 7.


Section 7 of the bill would amend Tax L. § 1224 by adding subdivisions
(d), (e), and (f) to recodify the sole right of counties and cities
authorized by this bill to impose an additional sales and compensating
use fax without pre-emption. Provided, however, the cities of Auburn,
Cortland, Gloversville, Johnstown, Oneida, and Oneonta, may pre-empt
any sales and compensating use tax imposed by the county in which it
is located.

Sections 8, 9, 10, and 11 of the bill would amend Tax L. §§ 1262-g,
1262-r, 1262-s, and 1262-u to, for the counties of Oneida, Ontario,
Clinton, Herkimer, recodify and conform the distribution of the amount
of the sales and compensating use tax to be used for county or
educational purposes to the provisions of this bill.

Section 12 of the bill would provide that any reference to net
collections or revenue imposed by a county or city in a local law,
ordinance or resolution adopted under Tax L. Art. 29 that refers to a
provision repealed by this bill is deemed to be a reference to the
corresponding provision in this bill.

Section 13 of the bill would make the bill effective immediately.

 STATEMENT IN SUPPORT :

This bill would amend Article 29 of the Tax Law to make permanent the
authority for counties to impose their current additional rates of
sales and use taxes and would obviate the need for counties to obtain
approval through the State legislative 'process every two years.
Currently, nearly all counties are authorized to impose an additional
rate of sales and use taxes for a two-year period that expires
November 30, 2017.

Each county that is currently authorized to impose the additional rate
would still have to adopt a local enactment by a majority vote of its
governing body every two years to impose its additional rate above 3%.

This bill would not change the additional rates currently authorized
for counties. It would also not change current laws that require
counties to adopt a home rule message and obtain approval through the
State legislative process before they may increase sales and
compensating use taxes above their current additional tax rate.

Finally, the bill would amend and recodify other related provisions of
Article 29 of the Tax Law to conform them to the above described
provisions.

 BUDGET IMPLICATIONS :

None.

 EFFECTIVE DATE :
Immediately.

2017-S6566 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6566
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                               June 4, 2017
                                ___________
 
 Introduced by COMMITTEE ON RULES -- (at request of the Governor) -- read
   twice  and  ordered  printed,  and when printed to be committed to the
   Committee on Rules
 
 AN ACT to amend the tax law, in relation to the  authority  of  counties
   and  cities to impose sales and compensating use taxes pursuant to the
   authority of article 29 of such law; and to repeal certain  provisions
   of  section 1210, section 1210-E and section 1224 of such law relating
   thereto
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Subparagraph (i) of the opening paragraph of section 1210
 of the tax law is REPEALED and a new subparagraph (i) is added  to  read
 as follows:
   (I)  WITH  RESPECT  TO A CITY OF ONE MILLION OR MORE AND THE FOLLOWING
 COUNTIES: (1) ANY SUCH CITY HAVING A POPULATION OF ONE MILLION  OR  MORE
 IS  HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDI-
 NANCES OR RESOLUTIONS IMPOSING SUCH TAXES IN ANY SUCH CITY, AT THE  RATE
 OF FOUR AND ONE-HALF PERCENT;
   (2)  THE FOLLOWING COUNTIES THAT IMPOSE TAXES DESCRIBED IN SUBDIVISION
 (A) OF THIS SECTION AT THE RATE OF THREE PERCENT AS AUTHORIZED ABOVE  IN
 THIS  PARAGRAPH ARE HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND
 AMEND LOCAL LAWS, ORDINANCES, OR  RESOLUTIONS  IMPOSING  SUCH  TAXES  AT
 ADDITIONAL  RATES,  IN  QUARTER  PERCENT  INCREMENTS,  NOT TO EXCEED THE
 FOLLOWING RATES, WHICH RATES ARE ADDITIONAL TO THE  THREE  PERCENT  RATE
 AUTHORIZED ABOVE IN THIS PARAGRAPH, AND, IN THE CASE OF A COUNTY AUTHOR-
 IZED  TO IMPOSE MORE THAN ONE ADDITIONAL RATE, ALSO IN  ADDITION TO EACH
 OTHER:
   (A) ONE-QUARTER OF ONE PERCENT - NONE;
   (B) ONE-HALF OF ONE PERCENT - ONTARIO, SCHENECTADY;
   (C) THREE-QUARTERS OF ONE PERCENT - DUTCHESS, ORANGE;
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD13049-01-7

 S. 6566                             2
 
   (D) ONE PERCENT - ALBANY,  BROOME,  CATTARAUGUS,  CAYUGA,  CHAUTAUQUA,
 CHEMUNG,  CHENANGO, CLINTON, COLUMBIA, CORTLAND, DELAWARE, ESSEX, FRANK-
 LIN, FULTON, GENESEE, GREENE, HAMILTON,  JEFFERSON,  LEWIS,  LIVINGSTON,
 MADISON, MONROE, MONTGOMERY, NIAGARA, ONONDAGA, ORLEANS, OSWEGO, OTSEGO,
 PUTNAM, RENSSELAER, ROCKLAND, ST. LAWRENCE, SCHOHARIE, SCHUYLER, SENECA,
 STEUBEN,  SUFFOLK,  SULLIVAN,  TIOGA,  TOMPKINS, ULSTER, WAYNE, WYOMING,
 YATES;
   (E) ONE AND ONE-QUARTER PERCENT - HERKIMER, NASSAU;
   (F) ONE AND ONE-HALF PERCENT - ALLEGANY;
   (G) ONE AND THREE-QUARTERS PERCENT - ERIE, ONEIDA.
   PROVIDED, HOWEVER, THAT (I) THE COUNTY OF ROCKLAND  MAY  IMPOSE  ADDI-
 TIONAL  RATES OF FIVE-EIGHTHS PERCENT AND THREE-EIGHTHS PERCENT, IN LIEU
 OF IMPOSING SUCH ADDITIONAL RATE IN QUARTER PERCENT INCREMENTS; (II) THE
 COUNTY OF ONTARIO MAY IMPOSE ADDITIONAL RATES OF ONE-EIGHTH PERCENT  AND
 THREE-EIGHTHS PERCENT, IN LIEU OF IMPOSING SUCH ADDITIONAL RATE IN QUAR-
 TER  PERCENT  INCREMENTS; (III) THREE-QUARTERS PERCENT OF THE ADDITIONAL
 RATE AUTHORIZED TO BE IMPOSED BY THE COUNTY OF NASSAU SHALL  BE  SUBJECT
 TO  THE  LIMITATION  SET  FORTH IN SECTION TWELVE HUNDRED SIXTY-TWO-E OF
 THIS ARTICLE.
   § 2. Subparagraph (ii) of the opening paragraph of section 1210 of the
 tax law is REPEALED and a new subparagraph (ii)  is  added  to  read  as
 follows:
   (II)  THE  FOLLOWING CITIES THAT IMPOSE TAXES DESCRIBED IN SUBDIVISION
 (A) OF THIS SECTION AT THE RATE OF ONE AND ONE-HALF PERCENT OR HIGHER AS
 AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH CITIES  ARE  HEREBY  FURTHER
 AUTHORIZED  AND  EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES, OR
 RESOLUTIONS IMPOSING SUCH TAXES AT ADDITIONAL RATES, IN QUARTER  PERCENT
 INCREMENTS,  NOT  TO  EXCEED  THE FOLLOWING RATES, WHICH RATES ARE ADDI-
 TIONAL TO THE ONE AND ONE-HALF PERCENT OR HIGHER RATES AUTHORIZED  ABOVE
 IN  THIS  PARAGRAPH AND, IN THE CASE OF A CITY AUTHORIZED TO IMPOSE MORE
 THAN ONE ADDITIONAL RATE, ALSO IN ADDITION TO EACH OTHER:
   (1) ONE-QUARTER OF ONE PERCENT - NONE;
   (2) ONE-HALF OF ONE PERCENT - NONE;
   (3) THREE-QUARTERS OF ONE PERCENT - NONE;
   (4) ONE PERCENT - MOUNT VERNON; NEW ROCHELLE FOR THE PERIOD  BEGINNING
 JANUARY  FIRST,  TWO  THOUSAND FIFTEEN AND ENDING DECEMBER THIRTY-FIRST,
 TWO THOUSAND SEVENTEEN; OSWEGO FOR THE PERIOD BEGINNING DECEMBER  FIRST,
 TWO  THOUSAND FIFTEEN AND ENDING NOVEMBER THIRTIETH, TWO THOUSAND SEVEN-
 TEEN; WHITE PLAINS FOR THE PERIOD BEGINNING SEPTEMBER FIRST,  TWO  THOU-
 SAND SEVENTEEN AND ENDING AUGUST THIRTY-FIRST, TWO THOUSAND NINETEEN;
   (5) ONE AND ONE-QUARTER PERCENT - NONE;
   (6) ONE AND ONE-HALF PERCENT - YONKERS FOR THE PERIOD BEGINNING DECEM-
 BER FIRST, TWO THOUSAND FIFTEEN AND ENDING NOVEMBER THIRTIETH, TWO THOU-
 SAND SEVENTEEN;
   (7) ONE AND THREE-QUARTERS PERCENT - NONE;
   §  3. Subparagraphs (iii) and (iv) of the opening paragraph of section
 1210 of the tax law are REPEALED and a new subparagraph (iii)  is  added
 to read as follows:
   (III)  THE  MAXIMUM RATE REFERRED TO IN SECTION TWELVE HUNDRED TWENTY-
 FOUR OF THIS ARTICLE SHALL BE CALCULATED WITHOUT REFERENCE TO THE  ADDI-
 TIONAL RATES AUTHORIZED FOR COUNTIES, OTHER THAN THE COUNTIES OF CAYUGA,
 CORTLAND, FULTON, MADISON, AND OTSEGO IN SUBPARAGRAPH (I) AND THE CITIES
 IN SUBPARAGRAPH (II) OF THIS PARAGRAPH.
   §  4.  Section 1210 of the tax law is amended by adding a new subdivi-
 sion (p) to read as follows:

 S. 6566                             3
 
   (P) NOTWITHSTANDING ANY PROVISION OF THIS SECTION OR OTHER LAW TO  THE
 CONTRARY,  A  COUNTY AUTHORIZED TO IMPOSE AN ADDITIONAL RATE OR RATES OF
 SALES AND COMPENSATING USE TAXES BY CLAUSE TWO OF  SUBPARAGRAPH  (I)  OF
 THE  OPENING  PARAGRAPH OF THIS SECTION MAY ADOPT A LOCAL LAW, ORDINANCE
 OR  RESOLUTION  BY  A  MAJORITY VOTE OF ITS GOVERNING BODY IMPOSING SUCH
 RATE OR RATES FOR A PERIOD NOT TO EXCEED TWO YEARS. ANY SUCH LOCAL  LAW,
 ORDINANCE,  OR  RESOLUTION  SHALL  ALSO  BE SUBJECT TO THE PROVISIONS OF
 SUBDIVISIONS (D) AND (E) OF THIS SECTION.
   § 5. Section 1210-E of the tax law is REPEALED.
   § 6. Subdivisions (d), (e), (f), (g), (h), (i), (j),  (k),  (l),  (m),
 (n),  (o), (p), (q), (r), (s), (t), (u), (v), (w), (x), (y), (z), (z-1),
 (aa), (bb), (cc), (dd), (ee), (ff), (gg), and (ii) of  section  1224  of
 the tax law are REPEALED.
   § 7. Section 1224 of the tax law is amended by adding three new subdi-
 visions (d), (e), and (f) to read as follows:
   (D)  FOR  PURPOSES  OF THIS SECTION, THE TERM "PRIOR RIGHT" SHALL MEAN
 THE PREFERENTIAL RIGHT TO IMPOSE ANY TAX DESCRIBED  IN  SECTIONS  TWELVE
 HUNDRED  TWO  AND TWELVE HUNDRED THREE, OR TWELVE HUNDRED TEN AND TWELVE
 HUNDRED ELEVEN, OF THIS ARTICLE AND THEREBY TO PREEMPT SUCH TAX  AND  TO
 PRECLUDE  ANOTHER  MUNICIPAL CORPORATION FROM IMPOSING OR CONTINUING THE
 IMPOSITION OF SUCH TAX TO THE  EXTENT  THAT  SUCH  RIGHT  IS  EXERCISED.
 HOWEVER, THE RIGHT OF PREEMPTION SHALL ONLY APPLY WITHIN THE TERRITORIAL
 LIMITS OF THE TAXING JURISDICTION HAVING THE RIGHT OF PREEMPTION.
   (E)  EACH  OF  THE  FOLLOWING  COUNTIES AND CITIES SHALL HAVE THE SOLE
 RIGHT TO IMPOSE THE FOLLOWING ADDITIONAL RATE OF SALES AND  COMPENSATING
 USE TAXES IN EXCESS OF THREE PERCENT THAT SUCH COUNTY OR CITY IS AUTHOR-
 IZED TO IMPOSE PURSUANT TO SUBPARAGRAPH (I) OR (II) OF THE OPENING PARA-
 GRAPH  OF  SECTION  TWELVE  HUNDRED TEN OF THIS ARTICLE. SUCH ADDITIONAL
 RATES OF TAX SHALL NOT BE SUBJECT TO PREEMPTION.
   (1) COUNTIES:
   (A) ONE-QUARTER OF ONE PERCENT - NONE;
   (B) ONE-HALF OF ONE PERCENT - ONTARIO, SCHENECTADY;
   (C) THREE-QUARTERS OF ONE PERCENT - DUTCHESS, LEWIS, ORANGE;
   (D) ONE PERCENT - ALBANY, BROOME,  CHAUTAUQUA,  CATTARAUGUS,  CHEMUNG,
 CHENANGO, CLINTON, COLUMBIA, DELAWARE, ESSEX, FRANKLIN, GENESEE, GREENE,
 HAMILTON,  JEFFERSON, LIVINGSTON, MONROE, MONTGOMERY, NIAGARA, ONONDAGA,
 ORLEANS, OSWEGO, OTSEGO, PUTNAM,  RENSSELAER,  ROCKLAND,  ST.  LAWRENCE,
 SCHOHARIE,  SCHUYLER,  SENECA,  STEUBEN, SUFFOLK, SULLIVAN, TIOGA, TOMP-
 KINS, ULSTER, WAYNE, WYOMING, YATES;
   (E) ONE AND ONE-QUARTER PERCENT - HERKIMER, NASSAU;
   (F) ONE AND ONE-HALF PERCENT - ALLEGANY;
   (G) ONE AND THREE-QUARTER PERCENT - ERIE, ONEIDA.
   (2) CITIES:
   (A) ONE-QUARTER OF ONE PERCENT - ROME;
   (B) ONE-HALF OF ONE PERCENT - NONE;
   (C) THREE-QUARTERS OF ONE PERCENT - NONE;
   (D) ONE PERCENT - MOUNT VERNON, NEW ROCHELLE, WHITE PLAINS, YONKERS.
   (F) EACH OF THE FOLLOWING CITIES IS AUTHORIZED TO  PREEMPT  THE  TAXES
 IMPOSED  BY  THE COUNTY IN WHICH IT IS LOCATED PURSUANT TO THE AUTHORITY
 OF SECTION TWELVE HUNDRED TEN OF THIS ARTICLE, TO THE EXTENT OF ONE-HALF
 THE MAXIMUM AGGREGATE RATE AUTHORIZED UNDER SECTION TWELVE  HUNDRED  TEN
 OF  THIS ARTICLE, INCLUDING THE ADDITIONAL RATE THAT THE COUNTY IN WHICH
 SUCH CITY IS LOCATED IS AUTHORIZED TO IMPOSE: AUBURN, IN CAYUGA  COUNTY;
 CORTLAND,  IN  CORTLAND  COUNTY;  GLOVERSVILLE  AND JOHNSTOWN, IN FULTON
 COUNTY; ONEIDA, IN MADISON COUNTY; ONEONTA, IN OTSEGO COUNTY. AS OF  THE
 DATE  THIS  SUBDIVISION TAKES EFFECT, ANY SUCH PREEMPTION BY SUCH A CITY

 S. 6566                             4
 
 IN EFFECT ON SUCH DATE SHALL CONTINUE IN FULL FORCE AND EFFECT UNTIL THE
 EFFECTIVE DATE OF A LOCAL  LAW,  ORDINANCE,  OR  RESOLUTION  ADOPTED  OR
 AMENDED  BY THE CITY TO CHANGE SUCH PREEMPTION. ANY PREEMPTION BY SUCH A
 CITY  PURSUANT TO THIS SUBDIVISION THAT TAKES EFFECT AFTER THE DATE THIS
 SUBDIVISION TAKES EFFECT SHALL BE SUBJECT TO THE NOTICE REQUIREMENTS  IN
 SECTION  TWELVE  HUNDRED  TWENTY-THREE  OF THIS SUBPART AND TO THE OTHER
 REQUIREMENTS OF THIS ARTICLE.
   § 8. Section 1262-g of the tax law, as amended by chapter 185  of  the
 laws of 2015, is amended to read as follows:
   § 1262-g. Oneida county allocation and distribution of net collections
 from  the  additional  one  percent  rate  of sales and compensating use
 taxes.  Notwithstanding any contrary provision of law, (A) 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)]
 (I) 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)] (II) 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, that such county shall dedicate the first
 one million five hundred thousand dollars of net  collections  attribut-
 able  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, two thou-
 sand twelve through August thirty-first, two thousand thirteen;  Septem-
 ber  first, two thousand thirteen through August thirty-first, two thou-
 sand fourteen; and September first, two thousand fourteen through August
 thirty-first,  two  thousand  fifteen;  September  first,  two  thousand
 fifteen through August thirty-first, two thousand sixteen; and September
 first,  two  thousand  sixteen through August thirty-first, two thousand
 seventeen, 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 noth-
 ing  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

 S. 6566                             5

 appropriation  to  be distributed to such village or villages out of the
 allocation to the town or towns in which it is located.
   (B)  IF  THE COUNTY OF ONEIDA IMPOSES SALES AND COMPENSATING USE TAXES
 AT A RATE WHICH IS ONE AND  THREE-QUARTERS  PERCENT  ADDITIONAL  TO  THE
 THREE  PERCENT  RATE  AUTHORIZED  BY SECTION TWELVE HUNDRED  TEN OF THIS
 ARTICLE, AS AUTHORIZED PURSUANT TO CLAUSE TWO OF SUBPARAGRAPH (I) OF THE
 OPENING PARAGRAPH OF SECTION TWELVE HUNDRED TEN  OF  THIS  ARTICLE,  NET
 COLLECTIONS  ATTRIBUTABLE  TO  THE  ADDITIONAL THREE-QUARTERS PERCENT OF
 SUCH ADDITIONAL RATE SHALL NOT BE SUBJECT TO  ANY  REVENUE  DISTRIBUTION
 AGREEMENT ENTERED INTO BY THE COUNTY AND THE CITIES IN THE COUNTY PURSU-
 ANT  TO  THE  AUTHORITY  OF  SUBDIVISION  (C)  OF SECTION TWELVE HUNDRED
 SIXTY-TWO OF THIS PART.
   § 9. The opening paragraph of section 1262-r of the tax law, as  added
 by chapter 37 of the laws of 2006, is amended to read as follows:
   (1)  NOTWITHSTANDING  ANY  CONTRARY PROVISION OF LAW, IF THE COUNTY OF
 ONTARIO IMPOSES THE ADDITIONAL ONE-EIGHTH OF ONE PERCENT AND  THE  ADDI-
 TIONAL  THREE-EIGHTHS OF ONE PERCENT RATES OF TAX AUTHORIZED PURSUANT TO
 CLAUSE TWO OF SUBPARAGRAPH (I)  OF  THE  OPENING  PARAGRAPH  OF  SECTION
 TWELVE HUNDRED TEN OF THIS ARTICLE, NET COLLECTIONS FROM SUCH ADDITIONAL
 THREE-EIGHTHS  OF  ONE PERCENT RATE OF SUCH TAXES SHALL BE SET ASIDE FOR
 COUNTY PURPOSES AND SHALL NOT BE SUBJECT TO ANY AGREEMENT  ENTERED  INTO
 BY  THE COUNTY AND THE CITIES IN THE COUNTY PURSUANT TO THE AUTHORITY OF
 SUBDIVISION (C) OF SECTION TWELVE HUNDRED SIXTY-TWO OF THIS PART.
   (2) Notwithstanding the  provisions  of  subdivision  (c)  of  section
 twelve  hundred sixty-two of this part to the contrary, if the cities of
 Canandaigua and Geneva in the county of Ontario do not impose sales  and
 compensating  use  taxes  pursuant  to  the  authority of section twelve
 hundred ten of this article and such cities and  county  enter  into  an
 agreement pursuant to the authority of subdivision (c) of section twelve
 hundred sixty-two of this part to be effective March first, two thousand
 six, such agreement may provide that:
   § 10. The tax law is amended by adding a new section 1262-u to read as
 follows:
   §  1262-U.  DISPOSITION OF NET COLLECTIONS FROM THE ADDITIONAL RATE OF
 SALES AND COMPENSATING USE TAX IN CLINTON COUNTY.   NOTWITHSTANDING  ANY
 CONTRARY  PROVISION  OF  LAW, IF THE COUNTY OF CLINTON IMPOSES THE ADDI-
 TIONAL ONE PERCENT RATE OF SALES AND COMPENSATING USE  TAXES  AUTHORIZED
 PURSUANT  TO  CLAUSE TWO OF SUBPARAGRAPH (I) OF THE OPENING PARAGRAPH OF
 SECTION TWELVE HUNDRED TEN OF THIS ARTICLE, NET  COLLECTIONS  FROM  SUCH
 ADDITIONAL  RATE  SHALL  BE  PAID TO THE COUNTY AND THE COUNTY SHALL SET
 ASIDE SUCH NET COLLECTIONS AND USE THEM SOLELY FOR COUNTY PURPOSES. SUCH
 NET COLLECTIONS SHALL NOT BE SUBJECT TO ANY REVENUE DISTRIBUTION  AGREE-
 MENT  ENTERED  INTO BY THE COUNTY AND THE CITY IN THE COUNTY PURSUANT TO
 THE AUTHORITY OF SUBDIVISION (C) OF SECTION TWELVE HUNDRED SIXTY-TWO  OF
 THIS PART.
   §  11. Section 1262-s of the tax law, as amended by chapter 286 of the
 laws of 2015, is amended to read as follows:
   § 1262-s. Disposition of net collections from the additional one-quar-
 ter of one percent rate of sales and compensating use taxes in the coun-
 ty of Herkimer. Notwithstanding any contrary provision of  law,  if  the
 county  of  Herkimer imposes [the additional] SALES AND COMPENSATING USE
 TAXES AT A RATE WHICH IS ONE AND one-quarter of  one  percent  [rate  of
 sales  and  compensating use taxes] ADDITIONAL TO THE THREE PERCENT RATE
 AUTHORIZED BY SECTION TWELVE HUNDRED TEN OF THIS ARTICLE, AS  authorized
 by  [section twelve hundred ten-E] CLAUSE TWO OF SUBPARAGRAPH (I) OF THE
 OPENING PARAGRAPH OF SECTION TWELVE HUNDRED TEN of this article [for all

 S. 6566                             6

 or any portion of the period  beginning  December  first,  two  thousand
 seven and ending November thirtieth, two thousand seventeen], the county
 shall use all net collections [from such] ATTRIBUTABLE TO THE additional
 one-quarter [of one] percent OF SUCH ADDITIONAL rate to pay the county's
 expenses for the construction of additional correctional facilities. The
 net  collections  from [the] SUCH ADDITIONAL ONE-QUARTER PERCENT OF SUCH
 additional rate [imposed pursuant to section twelve hundred ten-E] shall
 be deposited in a special fund to be created by such county separate and
 apart from any other funds and accounts  of  the  county.  Any  and  all
 remaining  net  collections from such additional tax, after the expenses
 of such construction are paid, shall  be  deposited  by  the  county  of
 Herkimer in the general fund of such county for any county purpose.
   §  12.  The tax law is amended by adding a new section 1265 to read as
 follows:
   § 1265. REFERENCES TO CERTAIN PROVISIONS AUTHORIZING ADDITIONAL  RATES
 OR  TO  EXPIRATIONS OF A PERIOD. NOTWITHSTANDING ANY PROVISION OF LAW TO
 THE CONTRARY, ANY REFERENCE IN ANY SECTION OF THIS CHAPTER OR OTHER LAW,
 OR IN ANY LOCAL LAW, ORDINANCE, OR RESOLUTION ADOPTED  PURSUANT  TO  THE
 AUTHORITY  OF  THIS  ARTICLE,  TO NET COLLECTIONS OR REVENUES FROM A TAX
 IMPOSED BY A COUNTY OR CITY PURSUANT TO THE AUTHORITY OF A CLAUSE, OR TO
 SUBCLAUSE OF A CLAUSE, OF SUBPARAGRAPH (I) OR (II) OF THE OPENING  PARA-
 GRAPH  OF SECTION TWELVE HUNDRED TEN OF THIS ARTICLE REPEALED BY SECTION
 ONE OR TWO OF THE CHAPTER OF THE LAWS OF  TWO  THOUSAND  SEVENTEEN  THAT
 ADDED  THIS  SECTION OR PURSUANT TO SECTION TWELVE HUNDRED TEN-E OF THIS
 ARTICLE REPEALED BY SECTION FIVE OF SUCH CHAPTER SHALL BE DEEMED TO BE A
 REFERENCE TO NET COLLECTIONS OR REVENUES FROM  A  TAX  IMPOSED  BY  THAT
 COUNTY  OR CITY PURSUANT TO THE AUTHORITY OF THE EQUIVALENT PROVISION OF
 CLAUSE TWO OF SUBPARAGRAPH (I) OR TO SUBPARAGRAPH (II)  OF  THE  OPENING
 PARAGRAPH  OF  SUCH  SECTION TWELVE HUNDRED TEN AS ADDED BY SUCH SECTION
 ONE OR TWO OF SUCH CHAPTER.
   § 13. This act shall take effect immediately.

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