Bill Text: NY S06023 | 2023-2024 | General Assembly | Introduced

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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 (Republican 1-0)

Status: (Passed) 2023-07-28 - SIGNED CHAP.246 [S06023 Detail]

Download: New_York-2023-S06023-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          6023

                               2023-2024 Regular Sessions

                    IN SENATE

                                     March 27, 2023
                                       ___________

        Introduced  by  Sen.  GRIFFO -- 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 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

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10263-02-3
        S. 6023                             2

     1  Oneida imposes sales and compensating use taxes at a rate which  is  one
     2  percent  additional  to  the  three  percent  rate authorized by section
     3  twelve hundred ten of this article, as authorized by such  section,  (a)
     4  where  a  city  in  such county imposes tax pursuant to the authority of
     5  subdivision (a) of such section twelve hundred ten,  such  county  shall
     6  allocate,  distribute and pay in cash quarterly to such city one-half of
     7  the net collections attributable to such additional one percent rate  of
     8  the county's taxes collected in such city's boundaries; (b) where a city
     9  in  such  county  does  not impose tax pursuant to the authority of such
    10  subdivision (a) of such section twelve hundred ten,  such  county  shall
    11  allocate,  distribute  and  pay  in  cash  quarterly to such city not so
    12  imposing tax a portion of the net collections attributable  to  one-half
    13  of  the  county's  additional  one percent rate of tax calculated on the
    14  basis of the ratio which such city's population bears  to  the  county's
    15  total  population, such populations as determined in accordance with the
    16  latest decennial federal  census  or  special  population  census  taken
    17  pursuant  to  section  twenty of the general municipal law completed and
    18  published prior to the end of the quarter for which  the  allocation  is
    19  made,  which  special census must include the entire area of the county;
    20  and (c) provided, however, that such county shall dedicate the first one
    21  million five hundred thousand dollars of net collections attributable to
    22  such additional one percent rate of tax received by  such  county  after
    23  the county receives in the aggregate eighteen million five hundred thou-
    24  sand dollars of net collections from such additional one percent rate of
    25  tax imposed for any of the periods: September first, two thousand twelve
    26  through August thirty-first, two thousand thirteen; September first, two
    27  thousand  thirteen  through  August thirty-first, two thousand fourteen;
    28  and September first, two thousand fourteen through August  thirty-first,
    29  two  thousand  fifteen;  September  first,  two thousand fifteen through
    30  August thirty-first, two thousand  sixteen;  and  September  first,  two
    31  thousand  sixteen  through  August thirty-first, two thousand seventeen;
    32  September first, two thousand seventeen through August thirty-first, two
    33  thousand eighteen; September first, two thousand eighteen through August
    34  thirty-first, two thousand twenty; [and] September first,  two  thousand
    35  twenty  through  August  thirty-first,  two  thousand  twenty-three; and
    36  September first, two thousand twenty-three through August  thirty-first,
    37  two  thousand  twenty-five,  to  an  allocation  on  a per capita basis,
    38  utilizing figures from the latest decennial federal  census  or  special
    39  population census taken pursuant to section twenty of the general munic-
    40  ipal law, completed and published prior to the end of the year for which
    41  such  allocation  is  made, which special census must include the entire
    42  area of such county, to be allocated and distributed among the towns  of
    43  Oneida  county  by  appropriation of its board of legislators; provided,
    44  further, that nothing herein shall require such board of legislators  to
    45  make  any  such  appropriation until it has been notified by any town by
    46  appropriate resolution and, in any case where there is a village  wholly
    47  or  partly  located  within  a town, a resolution of every such village,
    48  embodying the agreement of such town and village or  villages  upon  the
    49  amount  of  such  appropriation  to  be  distributed  to such village or
    50  villages out of the allocation to the town  or  towns  in  which  it  is
    51  located.
    52    § 3. This act shall take effect immediately.