Bill Text: NY A07206 | 2017-2018 | General Assembly | Introduced
Bill Title: Extends the authorization for Oneida county to impose additional rates of sales and compensating use taxes and provides for allocation and distribution of a portion of net collections from such additional rates.
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2018-01-03 - referred to ways and means [A07206 Detail]
Download: New_York-2017-A07206-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 7206 2017-2018 Regular Sessions IN ASSEMBLY April 12, 2017 ___________ Introduced by M. of A. BRINDISI -- read once and referred to the Commit- tee 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 chapter 185 of the laws of 3 2015, is amended to read as follows: 4 (13) the county of Oneida 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: (i) one percent additional to the three 7 percent rate authorized above in this paragraph for such county for the 8 period beginning September first, nineteen hundred ninety-two and ending 9 November thirtieth, two thousand [seventeen] nineteen; and also (ii) at 10 a rate which is three-quarters of one percent or one-half of one percent 11 additional to the three percent rate authorized above in this paragraph, 12 and which is also additional to the one percent rate also authorized 13 above in this clause for such county, for the period beginning December 14 first, two thousand eight and ending November thirtieth, two thousand 15 [seventeen] nineteen; 16 § 2. Section 1262-g of the tax law, as amended by chapter 185 of the 17 laws of 2015, is amended to read as follows: 18 § 1262-g. Oneida county allocation and distribution of net collections 19 from the additional one percent rate of sales and compensating use 20 taxes. Notwithstanding any contrary provision of law, if the county of 21 Oneida imposes sales and compensating use taxes at a rate which is one 22 percent additional to the three percent rate authorized by section 23 twelve hundred ten of this article, as authorized by such section, (a) EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD10879-01-7A. 7206 2 1 where a city in such county imposes tax pursuant to the authority of 2 subdivision (a) of such section twelve hundred ten, such county shall 3 allocate, distribute and pay in cash quarterly to such city one-half of 4 the net collections attributable to such additional one percent rate of 5 the county's taxes collected in such city's boundaries; (b) where a city 6 in such county does not impose tax pursuant to the authority of such 7 subdivision (a) of such section twelve hundred ten, such county shall 8 allocate, distribute and pay in cash quarterly to such city not so 9 imposing tax a portion of the net collections attributable to one-half 10 of the county's additional one percent rate of tax calculated on the 11 basis of the ratio which such city's population bears to the county's 12 total population, such populations as determined in accordance with the 13 latest decennial federal census or special population census taken 14 pursuant to section twenty of the general municipal law completed and 15 published prior to the end of the quarter for which the allocation is 16 made, which special census must include the entire area of the county; 17 and (c) provided, however, that such county shall dedicate the first one 18 million five hundred thousand dollars of net collections attributable to 19 such additional one percent rate of tax received by such county after 20 the county receives in the aggregate eighteen million five hundred thou- 21 sand dollars of net collections from such additional one percent rate of 22 tax imposed for any of the periods: September first, two thousand twelve 23 through August thirty-first, two thousand thirteen; September first, two 24 thousand thirteen through August thirty-first, two thousand fourteen; 25 and September first, two thousand fourteen through August thirty-first, 26 two thousand fifteen; September first, two thousand fifteen through 27 August thirty-first, two thousand sixteen; and September first, two 28 thousand sixteen through August thirty-first, two thousand seventeen; 29 September first, two thousand seventeen through August thirty-first, two 30 thousand eighteen; and September first, two thousand eighteen through 31 August thirty-first, two thousand nineteen, to an allocation on a per 32 capita basis, utilizing figures from the latest decennial federal census 33 or special population census taken pursuant to section twenty of the 34 general municipal law, completed and published prior to the end of the 35 year for which such allocation is made, which special census must 36 include the entire area of such county, to be allocated and distributed 37 among the towns of Oneida county by appropriation of its board of legis- 38 lators; provided, further, that nothing herein shall require such board 39 of legislators to make any such appropriation until it has been notified 40 by any town by appropriate resolution and, in any case where there is a 41 village wholly or partly located within a town, a resolution of every 42 such village, embodying the agreement of such town and village or 43 villages upon the amount of such appropriation to be distributed to such 44 village or villages out of the allocation to the town or towns in which 45 it is located. 46 § 3. This act shall take effect immediately.
