Bill Text: NY A06631 | 2023-2024 | General Assembly | Introduced
Bill Title: Extends the authority of Oneida county to impose additional rates of sales and compensating use taxes and to allocate and distribute a portion of net collections from such additional rates.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced) 2023-05-30 - substituted by s6023 [A06631 Detail]
Download: New_York-2023-A06631-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 6631 2023-2024 Regular Sessions IN ASSEMBLY 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: 1 Section 1. Clause 13 of subparagraph (i) of the opening paragraph of 2 section 1210 of the tax law, as amended by section 1 of item DD of 3 subpart C of part XXX of chapter 58 of the laws of 2020, is amended to 4 read as follows: 5 (13) the county of Oneida is hereby further authorized and empowered 6 to adopt and amend local laws, ordinances or resolutions imposing such 7 taxes at a rate which is: (i) one percent additional to the three 8 percent rate authorized above in this paragraph for such county for the 9 period beginning September first, nineteen hundred ninety-two and ending 10 November thirtieth, two thousand [twenty-three] twenty-five; and also 11 (ii) at a rate which is three-quarters of one percent or one-half of one 12 percent additional to the three percent rate authorized above in this 13 paragraph, and which is also additional to the one percent rate also 14 authorized above in this clause for such county, for the period begin- 15 ning December first, two thousand eight and ending November thirtieth, 16 two thousand [twenty-three] twenty-five; 17 § 2. Section 1262-g of the tax law, as amended by section 2 of item DD 18 of subpart C of part XXX of chapter 58 of the laws of 2020, is amended 19 to read as follows: 20 § 1262-g. Oneida county allocation and distribution of net collections 21 from the additional one percent rate of sales and compensating use 22 taxes. Notwithstanding any contrary provision of law, if the county of 23 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. LBD10263-02-3A. 6631 2 1 percent additional to the three percent rate authorized by section 2 twelve hundred ten of this article, as authorized by such section, (a) 3 where a city in such county imposes tax pursuant to the authority of 4 subdivision (a) of such section twelve hundred ten, such county shall 5 allocate, distribute and pay in cash quarterly to such city one-half of 6 the net collections attributable to such additional one percent rate of 7 the county's taxes collected in such city's boundaries; (b) where a city 8 in such county does not impose tax pursuant to the authority of such 9 subdivision (a) of such section twelve hundred ten, such county shall 10 allocate, distribute and pay in cash quarterly to such city not so 11 imposing tax a portion of the net collections attributable to one-half 12 of the county's additional one percent rate of tax calculated on the 13 basis of the ratio which such city's population bears to the county's 14 total population, such populations as determined in accordance with the 15 latest decennial federal census or special population census taken 16 pursuant to section twenty of the general municipal law completed and 17 published prior to the end of the quarter for which the allocation is 18 made, which special census must include the entire area of the county; 19 and (c) provided, however, that such county shall dedicate the first one 20 million five hundred thousand dollars of net collections attributable to 21 such additional one percent rate of tax received by such county after 22 the county receives in the aggregate eighteen million five hundred thou- 23 sand dollars of net collections from such additional one percent rate of 24 tax imposed for any of the periods: September first, two thousand twelve 25 through August thirty-first, two thousand thirteen; September first, two 26 thousand thirteen through August thirty-first, two thousand fourteen; 27 and September first, two thousand fourteen through August thirty-first, 28 two thousand fifteen; September first, two thousand fifteen through 29 August thirty-first, two thousand sixteen; and September first, two 30 thousand sixteen through August thirty-first, two thousand seventeen; 31 September first, two thousand seventeen through August thirty-first, two 32 thousand eighteen; September first, two thousand eighteen through August 33 thirty-first, two thousand twenty; [and] September first, two thousand 34 twenty through August thirty-first, two thousand twenty-three; and 35 September first, two thousand twenty-three through August thirty-first, 36 two thousand twenty-five, to an allocation on a per capita basis, 37 utilizing figures from the latest decennial federal census or special 38 population census taken pursuant to section twenty of the general munic- 39 ipal law, completed and published prior to the end of the year for which 40 such allocation is made, which special census must include the entire 41 area of such county, to be allocated and distributed among the towns of 42 Oneida county by appropriation of its board of legislators; provided, 43 further, that nothing herein shall require such board of legislators to 44 make any such appropriation until it has been notified by any town by 45 appropriate resolution and, in any case where there is a village wholly 46 or partly located within a town, a resolution of every such village, 47 embodying the agreement of such town and village or villages upon the 48 amount of such appropriation to be distributed to such village or 49 villages out of the allocation to the town or towns in which it is 50 located. 51 § 3. This act shall take effect immediately.