Bill Text: NY S01885 | 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) 2020-03-12 - PRINT NUMBER 1885B [S01885 Detail]

Download: New_York-2019-S01885-Introduced.html

---

                STATE OF NEW YORK
        ________________________________________________________________________
                                          1885
                               2019-2020 Regular Sessions
                    IN SENATE
                                    January 17, 2019
                                       ___________
        Introduced  by  Sen.  O'MARA -- read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment Operations
        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-one;
    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
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD06705-01-9
        S. 1885                             2
     1  villages  of  the county of Steuben, on the basis of the ratio which the
     2  full valuation of real property in each town or  village  bears  to  the
     3  aggregate  full  valuation  of  real  property  in  all of the towns and
     4  villages  in such area. Of the net collections received by the county of
     5  Steuben as a result of the imposition of  said  additional  one  percent
     6  rate  of  tax  authorized  by section twelve hundred ten of this article
     7  during the period beginning December first, nineteen hundred ninety-four
     8  and ending November thirtieth, nineteen hundred ninety-five, the  county
     9  of  Steuben shall pay or cause to be paid to the city of Hornell the sum
    10  of three hundred thousand dollars, to the city of  Corning  the  sum  of
    11  four  hundred fifty thousand dollars, and the sum of seven hundred fifty
    12  thousand dollars to the towns and villages of the county of Steuben,  on
    13  the basis of the ratio which the full valuation of real property in each
    14  town  or  village bears to the aggregate full valuation of real property
    15  in all of the towns and villages in such area; and (b) during the period
    16  beginning December first, nineteen hundred ninety-five and ending Novem-
    17  ber thirtieth, two thousand seven, the county of Steuben shall  annually
    18  pay  or  cause to be paid to the city of Hornell the sum of five hundred
    19  fifty thousand dollars, to the city of Corning the sum  of  six  hundred
    20  thousand dollars, and the sum of seven hundred fifty thousand dollars to
    21  the  towns  and  villages  of the county of Steuben, on the basis of the
    22  ratio which the full valuation of real property in each town or  village
    23  bears  to  the  aggregate  full valuation of real property in all of the
    24  towns and villages in such area; and during the period beginning  Decem-
    25  ber  first,  two thousand seven and ending November thirtieth, two thou-
    26  sand nine, the county of Steuben shall annually pay or cause to be  paid
    27  to  the  city of Hornell the sum of six hundred ten thousand dollars, to
    28  the city of Corning the sum of six hundred fifty thousand  dollars,  and
    29  the  sum  of  seven  hundred  fifty  thousand  dollars  to the towns and
    30  villages of the county of Steuben, on the basis of the ratio  which  the
    31  full  valuation  of  real  property in each town or village bears to the
    32  aggregate full valuation of real  property  in  all  of  the  towns  and
    33  villages  in  such area; and during the period beginning December first,
    34  two thousand nine and ending November thirtieth,  two  thousand  eleven,
    35  the county of Steuben shall annually pay or cause to be paid to the city
    36  of Hornell the sum of seven hundred ten thousand dollars, to the city of
    37  Corning  the  sum  of seven hundred ten thousand dollars, and the sum of
    38  seven hundred fifty thousand dollars to the towns and  villages  of  the
    39  county of Steuben, on the basis of the ratio which the full valuation of
    40  real  property in each town or village bears to the aggregate full valu-
    41  ation of real property in all of the towns and villages  in  such  area;
    42  and  during the period beginning December first, two thousand eleven and
    43  ending November thirtieth, two thousand thirteen, the county of  Steuben
    44  shall annually pay or cause to be paid to the city of Hornell the sum of
    45  seven  hundred forty thousand dollars, to the city of Corning the sum of
    46  seven hundred forty thousand dollars, and the sum of seven hundred fifty
    47  thousand dollars to the towns and villages of the county of Steuben,  on
    48  the basis of the ratio which the full valuation of real property in each
    49  town  or  village bears to the aggregate full valuation of real property
    50  in all of the towns and villages in such area;  and  during  the  period
    51  beginning  December  first,  two  thousand  thirteen and ending November
    52  thirtieth, two thousand fifteen, the county of  Steuben  shall  annually
    53  pay  or cause to be paid to the city of Hornell the sum of seven hundred
    54  sixty-five thousand dollars, to the city of Corning  the  sum  of  seven
    55  hundred  sixty-five thousand dollars, and the sum of seven hundred fifty
    56  thousand dollars to the towns and villages of the county of Steuben,  on
        S. 1885                             3
     1  the basis of the ratio which the full valuation of real property in each
     2  town  or  village bears to the aggregate full valuation of real property
     3  in all of the towns and villages in such area;  and  during  the  period
     4  beginning December first, two thousand fifteen and ending November thir-
     5  tieth,  two thousand seventeen, the county of Steuben shall annually pay
     6  or cause to be paid to the city of Hornell  the  sum  of  seven  hundred
     7  sixty-five  thousand  dollars,  to  the city of Corning the sum of seven
     8  hundred sixty-five thousand dollars, and the sum of seven hundred  fifty
     9  thousand  dollars to the towns and villages of the county of Steuben, on
    10  the basis of the ratio which the full valuation of real property in each
    11  town or village bears to the aggregate full valuation of  real  property
    12  in  all  of  the  towns and villages in such area; and during the period
    13  beginning December first, two thousand  seventeen  and  ending  November
    14  thirtieth, two thousand twenty, the county of Steuben shall annually pay
    15  or  cause  to  be  paid  to the city of Hornell the sum of seven hundred
    16  eighty thousand dollars, to the city of Corning the sum of seven hundred
    17  eighty thousand dollars, and the sum of  seven  hundred  fifty  thousand
    18  dollars to the towns and villages of the county of Steuben, on the basis
    19  of  the  ratio which the full valuation of real property in each town or
    20  village bears to the aggregate full valuation of real property in all of
    21  the towns and villages in such area; and  during  the  period  beginning
    22  December first, two thousand nineteen and ending November thirtieth, two
    23  thousand  twenty-one,  the county of Steuben shall annually pay or cause
    24  to be paid to the city of Hornell the sum of seven hundred eighty  thou-
    25  sand  dollars,  to  the  city of Corning the sum of seven hundred eighty
    26  thousand dollars, and the sum of seven hundred fifty thousand dollars to
    27  the towns and villages of the county of Steuben, on  the  basis  of  the
    28  ratio  which the full valuation of real property in each town or village
    29  bears to the aggregate full valuation of real property  in  all  of  the
    30  towns and villages in such area.
    31    § 3. This act shall take effect immediately.