Bill Text: NY A09704 | 2019-2020 | General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Extends from November 30, 2020 to November 30, 2023, the authorization granted to the county of Steuben to impose an additional one percent of sales and compensating use taxes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2020-03-06 - print number 9704a [A09704 Detail]

Download: New_York-2019-A09704-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                          9704

                   IN ASSEMBLY

                                    February 6, 2020
                                       ___________

        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 section 1 of  subpart  SS  of
     3  part A of chapter 61 of the laws of 2017, 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 [twenty] twenty-two;
    10    § 2. Section 1262-h of the tax law, as amended by section 2 of subpart
    11  SS of part A of chapter 61 of the laws of 2017, is amended  to  read  as
    12  follows:
    13    §  1262-h.  Allocation  and  distribution  of net collections from the
    14  additional one percent rate of sales and compensating use taxes in Steu-
    15  ben county. Notwithstanding any provision of law to the contrary, of the
    16  net collections received by the county of Steuben as  a  result  of  the
    17  imposition  of  the  additional  one  percent  rate of tax authorized by
    18  section twelve hundred ten of this article (a) during the period  begin-
    19  ning  December  first, nineteen hundred ninety-three and ending November
    20  thirtieth, nineteen hundred ninety-four, the county of Steuben shall pay
    21  or cause to be paid to the city of Hornell the sum of two hundred  thou-
    22  sand  dollars,  to the city of Corning the sum of three hundred thousand
    23  dollars, and the sum of five hundred thousand dollars to the  towns  and
    24  villages  of  the county of Steuben, on the basis of the ratio which the
    25  full valuation of real property in each town or  village  bears  to  the
    26  aggregate  full  valuation  of  real  property  in  all of the towns and
    27  villages in such area. Of the net collections received by the county  of

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD06705-04-0

        A. 9704                             2

     1  Steuben  as  a  result  of the imposition of said additional one percent
     2  rate of tax authorized by section twelve hundred  ten  of  this  article
     3  during the period beginning December first, nineteen hundred ninety-four
     4  and  ending November thirtieth, nineteen hundred ninety-five, the county
     5  of Steuben shall pay or cause to be paid to the city of Hornell the  sum
     6  of  three  hundred  thousand  dollars, to the city of Corning the sum of
     7  four hundred fifty thousand dollars, and the sum of seven hundred  fifty
     8  thousand  dollars to the towns and villages of the county of Steuben, on
     9  the basis of the ratio which the full valuation of real property in each
    10  town or village bears to the aggregate full valuation of  real  property
    11  in all of the towns and villages in such area; and (b) during the period
    12  beginning December first, nineteen hundred ninety-five and ending Novem-
    13  ber  thirtieth, two thousand seven, the county of Steuben shall annually
    14  pay or cause to be paid to the city of Hornell the sum of  five  hundred
    15  fifty  thousand  dollars,  to the city of Corning the sum of six hundred
    16  thousand dollars, and the sum of seven hundred fifty thousand dollars to
    17  the towns and villages of the county of Steuben, on  the  basis  of  the
    18  ratio  which the full valuation of real property in each town or village
    19  bears to the aggregate full valuation of real property  in  all  of  the
    20  towns  and villages in such area; and during the period beginning Decem-
    21  ber first, two thousand seven and ending November thirtieth,  two  thou-
    22  sand  nine, the county of Steuben shall annually pay or cause to be paid
    23  to the city of Hornell the sum of six hundred ten thousand  dollars,  to
    24  the  city  of Corning the sum of six hundred fifty thousand dollars, and
    25  the sum of seven  hundred  fifty  thousand  dollars  to  the  towns  and
    26  villages  of  the county of Steuben, on the basis of the ratio which the
    27  full valuation of real property in each town or  village  bears  to  the
    28  aggregate  full  valuation  of  real  property  in  all of the towns and
    29  villages in such area; and during the period beginning  December  first,
    30  two  thousand  nine  and ending November thirtieth, two thousand eleven,
    31  the county of Steuben shall annually pay or cause to be paid to the city
    32  of Hornell the sum of seven hundred ten thousand dollars, to the city of
    33  Corning the sum of seven hundred ten thousand dollars, and  the  sum  of
    34  seven  hundred  fifty  thousand dollars to the towns and villages of the
    35  county of Steuben, on the basis of the ratio which the full valuation of
    36  real property in each town or village bears to the aggregate full  valu-
    37  ation  of  real  property in all of the towns and villages in such area;
    38  and during the period beginning December first, two thousand eleven  and
    39  ending  November thirtieth, two thousand thirteen, the county of Steuben
    40  shall annually pay or cause to be paid to the city of Hornell the sum of
    41  seven hundred forty thousand dollars, to the city of Corning the sum  of
    42  seven hundred forty thousand dollars, and the sum of seven hundred fifty
    43  thousand  dollars to the towns and villages of the county of Steuben, on
    44  the basis of the ratio which the full valuation of real property in each
    45  town or village bears to the aggregate full valuation of  real  property
    46  in  all  of  the  towns and villages in such area; and during the period
    47  beginning December first, two  thousand  thirteen  and  ending  November
    48  thirtieth,  two  thousand  fifteen, the county of Steuben shall annually
    49  pay or cause to be paid to the city of Hornell the sum of seven  hundred
    50  sixty-five  thousand  dollars,  to  the city of Corning the sum of seven
    51  hundred sixty-five thousand dollars, and the sum of seven hundred  fifty
    52  thousand  dollars to the towns and villages of the county of Steuben, on
    53  the basis of the ratio which the full valuation of real property in each
    54  town or village bears to the aggregate full valuation of  real  property
    55  in  all  of  the  towns and villages in such area; and during the period
    56  beginning December first, two thousand fifteen and ending November thir-

        A. 9704                             3

     1  tieth, two thousand seventeen, the county of Steuben shall annually  pay
     2  or  cause  to  be  paid  to the city of Hornell the sum of seven hundred
     3  sixty-five thousand dollars, to the city of Corning  the  sum  of  seven
     4  hundred  sixty-five thousand dollars, and the sum of seven hundred fifty
     5  thousand dollars to the towns and villages of the county of Steuben,  on
     6  the basis of the ratio which the full valuation of real property in each
     7  town  or  village bears to the aggregate full valuation of real property
     8  in all of the towns and villages in such area;  and  during  the  period
     9  beginning  December  first,  two  thousand seventeen and ending November
    10  thirtieth, two thousand twenty, the county of Steuben shall annually pay
    11  or cause to be paid to the city of Hornell  the  sum  of  seven  hundred
    12  eighty thousand dollars, to the city of Corning the sum of seven hundred
    13  eighty  thousand  dollars,  and  the sum of seven hundred fifty thousand
    14  dollars to the towns and villages of the county of Steuben, on the basis
    15  of the ratio which the full valuation of real property in each  town  or
    16  village bears to the aggregate full valuation of real property in all of
    17  the  towns  and  villages  in such area; and during the period beginning
    18  December first, two thousand twenty and ending November  thirtieth,  two
    19  thousand  twenty-two,  the county of Steuben shall annually pay or cause
    20  to be paid to the city of Hornell the sum of eight hundred twenty  thou-
    21  sand  dollars,  to  the  city of Corning the sum of eight hundred twenty
    22  thousand dollars, and the sum of seven hundred ninety  thousand  dollars
    23  to  the towns and villages of the county of Steuben, on the basis of the
    24  ratio which the full valuation of real property in each town or  village
    25  bears  to  the  aggregate  full valuation of real property in all of the
    26  towns and villages in such area.
    27    § 3. This act shall take effect immediately.
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