Bill Text: NY A06243 | 2013-2014 | General Assembly | Introduced
Bill Title: Extends from November 30, 2013 to November 30, 2015, the authorization granted to the county of Steuben to impose an additional one percent of sales and compensating use taxes.
Spectrum: Partisan Bill (Republican 3-0)
Status: (Passed) 2013-08-19 - signed chap.318 [A06243 Detail]
Download: New_York-2013-A06243-Introduced.html
S T A T E O F N E W Y O R K
________________________________________________________________________
6243
2013-2014 Regular Sessions
I N A S S E M B L Y
March 25, 2013
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Introduced by M. of A. PALMESANO -- read once and referred to the
Committee on Ways and Means
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:
1 Section 1. Clause 26 of subparagraph (i) of the opening paragraph of
2 section 1210 of the tax law, as amended by chapter 132 of the laws of
3 2011, is amended to read as follows:
4 (26) the county of Steuben is hereby further authorized and empowered
5 to adopt and amend local laws, ordinances or resolutions imposing such
6 taxes at a rate which is one percent additional to the three percent
7 rate authorized above in this paragraph for such county for the period
8 beginning December first, nineteen hundred ninety-two and ending Novem-
9 ber thirtieth, two thousand [thirteen] FIFTEEN;
10 S 2. Section 1262-h of the tax law, as amended by chapter 132 of the
11 laws of 2011, is amended to read as follows:
12 S 1262-h. Allocation and distribution of net collections from the
13 additional one percent rate of sales and compensating use taxes in Steu-
14 ben county. Notwithstanding any provision of law to the contrary, of the
15 net collections received by the county of Steuben as a result of the
16 imposition of the additional one percent rate of tax authorized by
17 section twelve hundred ten of this article (a) during the period begin-
18 ning December first, nineteen hundred ninety-three and ending November
19 thirtieth, nineteen hundred ninety-four, the county of Steuben shall pay
20 or cause to be paid to the city of Hornell the sum of two hundred thou-
21 sand dollars, to the city of Corning the sum of three hundred thousand
22 dollars, and the sum of five hundred thousand dollars to the towns and
23 villages of the county of Steuben, on the basis of the ratio which the
24 full valuation of real property in each town or village bears to the
25 aggregate full valuation of real property in all of the towns and
26 villages in such area. Of the net collections received by the county of
27 Steuben as a result of the imposition of said additional one percent
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09927-02-3
A. 6243 2
1 rate of tax authorized by section twelve hundred ten of this article
2 during the period beginning December first, nineteen hundred ninety-four
3 and ending November thirtieth, nineteen hundred ninety-five, the county
4 of Steuben shall pay or cause to be paid to the city of Hornell the sum
5 of three hundred thousand dollars, to the city of Corning the sum of
6 four hundred fifty thousand dollars, and the sum of seven hundred fifty
7 thousand dollars to the towns and villages of the county of Steuben, on
8 the basis of the ratio which the full valuation of real property in each
9 town or village bears to the aggregate full valuation of real property
10 in all of the towns and villages in such area; and (b) during the period
11 beginning December first, nineteen hundred ninety-five and ending Novem-
12 ber thirtieth, two thousand seven, the county of Steuben shall annually
13 pay or cause to be paid to the city of Hornell the sum of five hundred
14 fifty thousand dollars, to the city of Corning the sum of six hundred
15 thousand dollars, and the sum of seven hundred fifty thousand dollars to
16 the towns and villages of the county of Steuben, on the basis of the
17 ratio which the full valuation of real property in each town or village
18 bears to the aggregate full valuation of real property in all of the
19 towns and villages in such area; and during the period beginning Decem-
20 ber first, two thousand seven and ending November thirtieth, two thou-
21 sand nine, the county of Steuben shall annually pay or cause to be paid
22 to the city of Hornell the sum of six hundred ten thousand dollars, to
23 the city of Corning the sum of six hundred fifty thousand dollars, and
24 the sum of seven hundred fifty thousand dollars to the towns and
25 villages of the county of Steuben, on the basis of the ratio which the
26 full valuation of real property in each town or village bears to the
27 aggregate full valuation of real property in all of the towns and
28 villages in such area; and during the period beginning December first,
29 two thousand nine and ending November thirtieth, two thousand eleven,
30 the county of Steuben shall annually pay or cause to be paid to the city
31 of Hornell the sum of seven hundred ten thousand dollars, to the city of
32 Corning the sum of seven hundred ten thousand dollars, and the sum of
33 seven hundred fifty thousand dollars to the towns and villages of the
34 county of Steuben, on the basis of the ratio which the full valuation of
35 real property in each town or village bears to the aggregate full valu-
36 ation of real property in all of the towns and villages in such area;
37 and during the period beginning December first, two thousand eleven and
38 ending November thirtieth, two thousand thirteen, the county of Steuben
39 shall annually pay or cause to be paid to the city of Hornell the sum of
40 seven hundred forty thousand dollars, to the city of Corning the sum of
41 seven hundred forty thousand dollars, and the sum of seven hundred fifty
42 thousand dollars to the towns and villages of the county of Steuben, on
43 the basis of the ratio which the full valuation of real property in each
44 town or village bears to the aggregate full valuation of real property
45 in all of the towns and villages in such area; AND DURING THE PERIOD
46 BEGINNING DECEMBER FIRST, TWO THOUSAND THIRTEEN AND ENDING NOVEMBER
47 THIRTIETH, TWO THOUSAND FIFTEEN, THE COUNTY OF STEUBEN SHALL ANNUALLY
48 PAY OR CAUSE TO BE PAID TO THE CITY OF HORNELL THE SUM OF SEVEN HUNDRED
49 SIXTY-FIVE THOUSAND DOLLARS, TO THE CITY OF CORNING THE SUM OF SEVEN
50 HUNDRED SIXTY-FIVE THOUSAND DOLLARS, AND THE SUM OF SEVEN HUNDRED FIFTY
51 THOUSAND DOLLARS TO THE TOWNS AND VILLAGES OF THE COUNTY OF STEUBEN, ON
52 THE BASIS OF THE RATIO WHICH THE FULL VALUATION OF REAL PROPERTY IN EACH
53 TOWN OR VILLAGE BEARS TO THE AGGREGATE FULL VALUATION OF REAL PROPERTY
54 IN ALL OF THE TOWNS AND VILLAGES IN SUCH AREA.
55 S 3. This act shall take effect immediately.
