S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6631
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              April 25, 2023
                                ___________
 
 Introduced  by  M.  of  A.  BUTTENSCHON -- 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  section  1  of  item  DD  of
 subpart  C  of part XXX of chapter 58 of the laws of 2020, 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 [twenty-three]  TWENTY-FIVE;  and  also
 (ii) at a rate which is three-quarters of one percent or one-half of one
 percent  additional  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 begin-
 ning December first, two thousand eight and ending  November  thirtieth,
 two thousand [twenty-three] TWENTY-FIVE;
   § 2. Section 1262-g of the tax law, as amended by section 2 of item DD
 of  subpart  C of part XXX of chapter 58 of the laws of 2020, 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, if the county of
 Oneida imposes sales and compensating use taxes at a rate which  is  one
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10263-02-3
              

 A. 6631                             2
 
 percent  additional  to  the  three  percent  rate authorized by section
 twelve hundred ten of this article, as authorized by such  section,  (a)
 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, that such county shall dedicate the first one
 million 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 thou-
 sand dollars of net collections from such additional one percent rate of
 tax imposed for any of the periods: September first, two thousand twelve
 through August thirty-first, two thousand thirteen; September first, two
 thousand thirteen through August thirty-first,  two  thousand  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;
 September first, two thousand seventeen through August thirty-first, two
 thousand eighteen; September first, two thousand eighteen through August
 thirty-first,  two  thousand twenty; [and] September first, two thousand
 twenty through  August  thirty-first,  two  thousand  twenty-three;  AND
 SEPTEMBER  FIRST, TWO THOUSAND TWENTY-THREE THROUGH AUGUST THIRTY-FIRST,
 TWO THOUSAND TWENTY-FIVE, 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 munic-
 ipal 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.
   § 3. This act shall take effect immediately.