S T A T E   O F   N E W   Y O R K
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                                  5613--A
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                               March 8, 2023
                                ___________
 
 Introduced  by  Sen.  O'MARA -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment  Operations  --  committee  discharged,  bill  amended,   ordered
   reprinted as amended and recommitted to said committee
 
 AN  ACT to amend the tax law, in relation to extending the authorization
   of the county of Steuben to impose an additional one percent of  sales
   and compensating use taxes
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Clause 26 of subparagraph (i) of the opening  paragraph  of
 section  1210  of  the  tax  law,  as amended by section 1 of item SS of
 subpart C of part XXX of chapter 58 of the laws of 2020, is  amended  to
 read as follows:
   (26)  the county of Steuben 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 such county for  the  period
 beginning  December first, nineteen hundred ninety-two and ending Novem-
 ber thirtieth, two thousand [twenty-three] TWENTY-FIVE;
   § 2. Section 1262-h of the tax law, as amended by chapter 315  of  the
 laws of 2020, is amended to read as follows:
   §  1262-h.  Allocation  and  distribution  of net collections from the
 additional one percent rate of sales and compensating use taxes in Steu-
 ben county. Notwithstanding any provision of law to the contrary, of the
 net collections received by the county of Steuben as  a  result  of  the
 imposition  of  the  additional  one  percent  rate of tax authorized by
 section twelve hundred ten of this article (a) during the period  begin-
 ning  December  first, nineteen hundred ninety-three and ending November
 thirtieth, nineteen hundred ninety-four, the county of Steuben shall pay
 or cause to be paid to the city of Hornell the sum of two hundred  thou-
 sand  dollars,  to the city of Corning the sum of three hundred thousand
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD07450-03-3
              

 S. 5613--A                          2
 
 dollars, and the sum of five hundred thousand dollars to the  towns  and
 villages  of  the county of Steuben, on the basis of the ratio which the
 full valuation of real property in each town or  village  bears  to  the
 aggregate  full  valuation  of  real  property  in  all of the towns and
 villages in such area. Of the net collections received by the county  of
 Steuben  as  a  result  of the imposition of said additional one percent
 rate of tax authorized by section twelve hundred  ten  of  this  article
 during the period beginning December first, nineteen hundred ninety-four
 and  ending November thirtieth, nineteen hundred ninety-five, the county
 of Steuben shall pay or cause to be paid to the city of Hornell the  sum
 of  three  hundred  thousand  dollars, to the city of Corning the sum of
 four hundred fifty thousand dollars, and the sum of seven hundred  fifty
 thousand  dollars to the towns and villages of the county of Steuben, on
 the basis of the ratio which the full valuation of real property in each
 town or village bears to the aggregate full valuation of  real  property
 in all of the towns and villages in such area; and (b) during the period
 beginning December first, nineteen hundred ninety-five and ending Novem-
 ber  thirtieth, two thousand seven, the county of Steuben shall annually
 pay or cause to be paid to the city of Hornell the sum of  five  hundred
 fifty  thousand  dollars,  to the city of Corning the sum of six hundred
 thousand dollars, and the sum of seven hundred fifty thousand dollars to
 the towns and villages of the county of Steuben, on  the  basis  of  the
 ratio  which the full valuation of real property in each town or village
 bears to the aggregate full valuation of real property  in  all  of  the
 towns  and villages in such area; and during the period beginning Decem-
 ber first, two thousand seven and ending November thirtieth,  two  thou-
 sand  nine, the county of Steuben shall annually pay or cause to be paid
 to the city of Hornell the sum of six hundred ten thousand  dollars,  to
 the  city  of Corning the sum of six hundred fifty thousand dollars, and
 the sum of seven  hundred  fifty  thousand  dollars  to  the  towns  and
 villages  of  the county of Steuben, on the basis of the ratio which the
 full valuation of real property in each town or  village  bears  to  the
 aggregate  full  valuation  of  real  property  in  all of the towns and
 villages in such area; and during the period beginning  December  first,
 two  thousand  nine  and ending November thirtieth, two thousand eleven,
 the county of Steuben shall annually pay or cause to be paid to the city
 of Hornell the sum of seven hundred ten thousand dollars, to the city of
 Corning the sum of seven hundred ten thousand dollars, and  the  sum  of
 seven  hundred  fifty  thousand dollars to the towns and villages of the
 county of Steuben, on the basis of the ratio which the full valuation of
 real property in each town or village bears to the aggregate full  valu-
 ation  of  real  property in all of the towns and villages in such area;
 and during the period beginning December first, two thousand eleven  and
 ending  November thirtieth, two thousand thirteen, the county of Steuben
 shall annually pay or cause to be paid to the city of Hornell the sum of
 seven hundred forty thousand dollars, to the city of Corning the sum  of
 seven hundred forty thousand dollars, and the sum of seven hundred fifty
 thousand  dollars to the towns and villages of the county of Steuben, on
 the basis of the ratio which the full valuation of real property in each
 town or village bears to the aggregate full valuation of  real  property
 in  all  of  the  towns and villages in such area; and during the period
 beginning December first, two  thousand  thirteen  and  ending  November
 thirtieth,  two  thousand  fifteen, the county of Steuben shall annually
 pay or cause to be paid to the city of Hornell the sum of seven  hundred
 sixty-five  thousand  dollars,  to  the city of Corning the sum of seven
 hundred sixty-five thousand dollars, and the sum of seven hundred  fifty
 S. 5613--A                          3
 
 thousand  dollars to the towns and villages of the county of Steuben, on
 the basis of the ratio which the full valuation of real property in each
 town or village bears to the aggregate full valuation of  real  property
 in  all  of  the  towns and villages in such area; and during the period
 beginning December first, two thousand fifteen and ending November thir-
 tieth, two thousand seventeen, the county of Steuben shall annually  pay
 or  cause  to  be  paid  to the city of Hornell the sum of seven hundred
 sixty-five thousand dollars, to the city of Corning  the  sum  of  seven
 hundred  sixty-five thousand dollars, and the sum of seven hundred fifty
 thousand dollars to the towns and villages of the county of Steuben,  on
 the basis of the ratio which the full valuation of real property in each
 town  or  village bears to the aggregate full valuation of real property
 in all of the towns and villages in such area;  and  during  the  period
 beginning  December  first,  two  thousand seventeen and ending November
 thirtieth, two thousand twenty, the county of Steuben shall annually pay
 or cause to be paid to the city of Hornell  the  sum  of  seven  hundred
 eighty thousand dollars, to the city of Corning the sum of seven hundred
 eighty  thousand  dollars,  and  the sum of seven hundred fifty thousand
 dollars to the towns and villages of the county of Steuben, on the basis
 of the ratio which the full valuation of real property in each  town  or
 village bears to the aggregate full valuation of real property in all of
 the  towns  and  villages  in such area; and during the period beginning
 December first, two thousand twenty and ending November  thirtieth,  two
 thousand twenty-three, the county of Steuben shall annually pay or cause
 to  be paid to the city of Hornell the sum of eight hundred twenty thou-
 sand dollars, to the city of Corning the sum  of  eight  hundred  twenty
 thousand  dollars,  and the sum of seven hundred ninety thousand dollars
 to the towns and villages of the county of Steuben, on the basis of  the
 ratio  which the full valuation of real property in each town or village
 bears to the aggregate full valuation of real property  in  all  of  the
 towns  and villages in such area; AND DURING THE PERIOD BEGINNING DECEM-
 BER FIRST, TWO THOUSAND TWENTY-THREE AND ENDING NOVEMBER THIRTIETH,  TWO
 THOUSAND  TWENTY-FIVE, THE COUNTY OF STEUBEN SHALL ANNUALLY PAY OR CAUSE
 TO BE PAID TO THE CITY OF HORNELL THE SUM OF EIGHT HUNDRED  FIFTY  THOU-
 SAND  DOLLARS,  TO  THE  CITY  OF CORNING THE SUM OF EIGHT HUNDRED FIFTY
 THOUSAND DOLLARS, AND THE SUM OF EIGHT HUNDRED FIFTY THOUSAND DOLLARS TO
 THE TOWNS AND VILLAGES OF THE COUNTY OF STEUBEN, ON  THE  BASIS  OF  THE
 RATIO  WHICH THE FULL VALUATION OF REAL PROPERTY IN EACH TOWN OR VILLAGE
 BEARS TO THE AGGREGATE FULL VALUATION OF REAL PROPERTY  IN  ALL  OF  THE
 TOWNS AND VILLAGES IN SUCH AREA.
   § 3. This act shall take effect immediately.