Legislation
SECTION 1262-G*2
Oneida county allocation and distribution of net collections from the additional one percent rate of sales and compensating use taxes
Tax (TAX) CHAPTER 60, ARTICLE 29, PART 4
* § 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 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 thousand 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; 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 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.
* NB There are 2 § 1262-g's
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 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 thousand 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; 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 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.
* NB There are 2 § 1262-g's