Bill Text: NY S02092 | 2017-2018 | General Assembly | Introduced
Bill Title: Authorizes counties with authority to impose additional sales and compensating use taxes to continue such taxes every two years, without approval of the state legislature.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2018-01-03 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S02092 Detail]
Download: New_York-2017-S02092-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 2092 2017-2018 Regular Sessions IN SENATE January 12, 2017 ___________ Introduced by Sen. AMEDORE -- 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, to amend chapter 200 of the laws of 2002 amending the tax law relating to certain tax rates imposed by the county of Ulster, to amend chapter 160 of the laws of 2015 amending the tax law relating to extending the authorization of the county of Onondaga to impose an additional rate of sales and compensating use taxes, chapter 195 of the laws of 2015 amending the tax law relating to extending the authority of the county of Orange to impose an addi- tional rate of sales and compensating use taxes, chapter 206 of the laws of 2015 amending the tax law relating to the imposition of sales and compensating use taxes by the county of Monroe, chapter 302 of the laws of 2015 amending the tax law relating to the imposition of sales and compensating use taxes by the county of Albany, chapter 212 of the laws of 2013 amending the tax law relating to sales and compensating use taxes in Columbia county, and chapter 171 of the laws of 2015 amending the tax law relating to extending the expiration of the authorization to the county of Genesee to impose an additional one percent of sales and compensating use taxes, in relation to authoriz- ing certain counties to impose, on a biennial basis, an additional rate of sales and compensating use taxes; and to repeal certain provisions of the tax law relating thereto The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subparagraph (i) of the opening paragraph of section 1210 2 of the tax law is REPEALED and a new subparagraph (i) is added to read 3 as follows: 4 (i) with respect to a city of one million or more and the following 5 counties (1) any such city having a population of one million or more is 6 hereby authorized and empowered to adopt and amend local laws, ordi- EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD03799-01-7S. 2092 2 1 nances or resolutions imposing such taxes in any such city, at the rate 2 of four and one-half percent; 3 (2) the county of Nassau is hereby further authorized and empowered to 4 adopt and amend local laws, ordinances or resolutions imposing such 5 taxes at a rate which is three-quarters percent additional to the three 6 percent rate authorized above in this paragraph for such county for such 7 periods of two years as it shall elect beginning on and after January 8 first, nineteen hundred eighty-six, subject to the limitation set forth 9 in section twelve hundred sixty-two-e of this article, and also at a 10 rate which is one-half percent additional to the three percent rate 11 authorized above in this paragraph, and which is also additional to the 12 three-quarters percent rate also authorized above in this clause for 13 such county, for such periods of two years as it shall elect beginning 14 on and after September first, nineteen hundred ninety-one; 15 (3) the county of Rensselaer is hereby further authorized and 16 empowered to adopt and amend local laws, ordinances or resolutions 17 imposing such taxes at a rate which is one percent additional to the 18 three percent rate authorized above in this paragraph for such county 19 for such periods of two years as it shall elect beginning on and after 20 September first, nineteen hundred ninety-four; 21 (4) the county of Erie is hereby further authorized and empowered to 22 adopt and amend local laws, ordinances or resolutions imposing such 23 taxes (i) at a rate which is one percent additional to the three percent 24 rate authorized above in this paragraph for such county for such periods 25 of two years as it shall elect beginning on and after January tenth, 26 nineteen hundred eighty-eight; and (ii) at a rate which is three-quar- 27 ters of one percent additional to the three percent rate authorized 28 above in this paragraph, and which is also additional to the one percent 29 rate also authorized above in this clause for such county, for such 30 periods of two years as it shall elect beginning on and after December 31 first, two thousand eleven; 32 (5) the county of Cattaraugus is hereby further authorized and 33 empowered to adopt and amend local laws, ordinances or resolutions 34 imposing such taxes at a rate which is one percent additional to the 35 three percent rate authorized above in this paragraph for such county 36 for such periods of two years as it shall elect beginning on and after 37 March first, nineteen hundred eighty-six; 38 (6) the county of Wyoming is hereby further authorized and empowered 39 to adopt and amend local laws, ordinances or resolutions imposing such 40 taxes at a rate which is one percent additional to the three percent 41 rate authorized above in this paragraph for such county for such periods 42 of two years as it shall elect beginning on and after September first, 43 nineteen hundred ninety-two; 44 (7) the county of Ulster is hereby further authorized and empowered to 45 adopt and amend local laws, ordinances or resolutions imposing such 46 taxes at a rate which is one percent additional to the three percent 47 rate authorized above in this paragraph for such county (i) for the 48 period beginning September first, two thousand two and ending November 49 thirtieth, two thousand thirteen and (ii) for such periods of two years 50 as it shall elect beginning on and after February first, two thousand 51 fourteen; 52 (8) the county of Allegany is hereby further authorized and empowered 53 to adopt and amend local laws, ordinances or resolutions imposing such 54 taxes at a rate which is: (i) one percent additional to the three 55 percent rate authorized above in this paragraph for such county for the 56 period beginning December first, nineteen hundred eighty-six and endingS. 2092 3 1 November thirtieth, two thousand four; and (ii) one and one-half percent 2 additional to the three percent rate authorized above in this paragraph 3 for such county for such periods of two years as it shall elect begin- 4 ning on and after December first, two thousand four; 5 (9) the county of Cayuga is hereby further authorized and empowered to 6 adopt and amend local laws, ordinances or resolutions imposing such 7 taxes at a rate which is one percent additional to the three percent 8 rate authorized above in this paragraph for such county for such periods 9 of two years as it shall elect beginning on and after September first, 10 nineteen hundred ninety-two; 11 (10) the county of Albany is hereby further authorized and empowered 12 to adopt and amend local laws, ordinances or resolutions imposing such 13 taxes at a rate which is one percent additional to the three percent 14 rate authorized above in this paragraph for such county for such periods 15 of two years as it shall elect beginning on and after September first, 16 nineteen hundred ninety-two; 17 (11) the county of Tompkins is hereby further authorized and empowered 18 to adopt and amend local laws, ordinances or resolutions imposing such 19 taxes at a rate which is one-half or one percent additional to the three 20 percent rate authorized above in this paragraph for such county for such 21 periods of two years as it shall elect beginning on and after December 22 first, nineteen hundred ninety-two; 23 (12) the county of Cortland is hereby further authorized and empowered 24 to adopt and amend local laws, ordinances, or resolutions imposing such 25 taxes at a rate which is one percent additional to the three percent 26 rate authorized above in this paragraph for such county for such periods 27 of two years as it shall elect beginning on and after September first, 28 nineteen hundred ninety-two; 29 (13) the county of Oneida is hereby further authorized and empowered 30 to adopt and amend local laws, ordinances or resolutions imposing such 31 taxes at a rate which is: (i) one percent additional to the three 32 percent rate authorized above in this paragraph for such county for such 33 periods of two years as it shall elect beginning on or after September 34 first, nineteen hundred ninety-two; and also (ii) at a rate which is 35 three-quarters of one percent or one-half of one percent additional to 36 the three percent rate authorized above in this paragraph, and which is 37 also additional to the one percent rate also authorized above in this 38 clause for such county, for such periods of two years as it shall elect 39 beginning on and after December first, two thousand eight; 40 (14) the county of Suffolk is hereby further authorized and empowered 41 to adopt and amend local laws, ordinances or resolutions imposing such 42 taxes at a rate which is one percent additional to the three percent 43 rate authorized above in this paragraph for such county for such periods 44 of two years as it shall elect beginning on and after June first, two 45 thousand one; 46 (15) the county of Greene is hereby further authorized and empowered 47 to adopt and amend local laws, ordinances or resolutions imposing such 48 taxes at a rate which is one percent additional to the three percent 49 rate authorized above in this paragraph for such county for such periods 50 of two years as it shall elect beginning on and after March first, nine- 51 teen hundred ninety-three; 52 (16) the county of Orleans is hereby further authorized and empowered 53 to adopt and amend local laws, ordinances or resolutions imposing such 54 taxes at a rate which is one percent additional to the three percent 55 rate authorized above in this paragraph for such county for such periodsS. 2092 4 1 of two years as it shall elect beginning on and after June first, nine- 2 teen hundred ninety-three; 3 (17) the county of Tioga is hereby further authorized and empowered to 4 adopt and amend local laws, ordinances or resolutions imposing such 5 taxes at a rate which is: (i) one-half of one percent additional to the 6 three percent rate authorized above in this paragraph for such county 7 for the period beginning September first, nineteen hundred ninety-three, 8 and ending November thirtieth, two thousand three; and (ii) one percent 9 additional to the three percent rate authorized above in this paragraph 10 for such county for such periods of two years as it shall elect begin- 11 ning on and after December first, two thousand five; 12 (18) the county of Broome is hereby further authorized and empowered 13 to adopt and amend local laws, ordinances or resolutions imposing such 14 taxes at a rate which is one percent additional to the three percent 15 rate authorized above in this paragraph for such county for such periods 16 of two years as it shall elect beginning on and after March first, nine- 17 teen hundred ninety-four; 18 (19) the county of Herkimer is hereby further authorized and empowered 19 to adopt and amend local laws, ordinances or resolutions imposing such 20 taxes at a rate which is one percent additional to the three percent 21 rate authorized above in this paragraph for such county for such periods 22 of two years as it shall elect beginning on and after September first, 23 nineteen hundred ninety-four; 24 (20) the county of Genesee is hereby further authorized and empowered 25 to adopt and amend local laws, ordinances or resolutions imposing such 26 taxes at a rate which is one percent additional to the three percent 27 rate authorized above in this paragraph for such county for such periods 28 of two years as it shall elect beginning on or after September first, 29 nineteen hundred ninety-four; 30 (21) the county of Columbia is hereby further authorized and empowered 31 to adopt and amend local laws, ordinances or resolutions imposing such 32 taxes at a rate which is one percent additional to the three percent 33 rate authorized above in this paragraph for such county for such periods 34 of two years as it shall elect beginning on and after March first, nine- 35 teen hundred ninety-five; 36 (22) the county of Schuyler is hereby further authorized and empowered 37 to adopt and amend local laws, ordinances or resolutions imposing such 38 taxes at a rate which is one percent additional to the three percent 39 rate authorized above in this paragraph for such county for such periods 40 of two years as it shall elect beginning on and after September first, 41 nineteen hundred ninety-nine; 42 (23) the county of Rockland is hereby further authorized and empowered 43 to adopt and amend local laws, ordinances or resolutions imposing such 44 taxes at a rate which is: (i) five-eighths of one percent additional to 45 the three percent rate authorized above in this paragraph for such coun- 46 ty for such periods of two years as it shall elect beginning on or after 47 March first, two thousand two; and also (ii) at a rate which is three- 48 eighths of one percent additional to the three percent rate authorized 49 above in this paragraph, and which is also additional to the five- 50 eighths of one percent rate also authorized above in this clause for 51 such county, for such periods of two years as it shall elect beginning 52 on and after March first, two thousand seven; 53 (24) the county of Chenango is hereby further authorized and empowered 54 to adopt and amend local laws, ordinances or resolutions imposing such 55 taxes at a rate which is one percent additional to the three percent 56 rate authorized above in this paragraph for such county for such periodsS. 2092 5 1 of two years as it shall elect beginning on and after September first, 2 two thousand two; 3 (25) the county of Monroe is hereby further authorized and empowered 4 to adopt and amend local laws, ordinances or resolutions imposing such 5 taxes at a rate which is one percent additional to the three percent 6 rate authorized above in this paragraph for such periods of two years as 7 it shall elect beginning on and after December first, nineteen hundred 8 ninety-three; 9 (26) the county of Steuben is hereby further authorized and empowered 10 to adopt and amend local laws, ordinances or resolutions imposing such 11 taxes at a rate which is one percent additional to the three percent 12 rate authorized above in this paragraph for such county for such periods 13 of two years as it shall elect beginning on and after December first, 14 nineteen hundred ninety-two; 15 (27) the county of Chemung is hereby further authorized and empowered 16 to adopt and amend local laws, ordinances or resolutions imposing such 17 taxes at a rate which is one percent additional to the three percent 18 rate authorized above in this paragraph for such county for such periods 19 of two years as it shall elect beginning on and after December first, 20 two thousand two; 21 (28) the county of Seneca is hereby further authorized and empowered 22 to adopt and amend local laws, ordinances or resolutions imposing such 23 taxes at a rate that is one percent additional to the three percent rate 24 authorized above in this paragraph for such county for such periods of 25 two years as it shall elect beginning on and after December first, two 26 thousand two; 27 (29) the county of Niagara is hereby further authorized and empowered 28 to adopt and amend local laws, ordinances or resolutions imposing such 29 taxes at a rate which is one percent additional to the three percent 30 rate authorized above in this paragraph for such county for such periods 31 of two years as it shall elect beginning on and after March first, two 32 thousand three; 33 (30) the county of Dutchess is hereby further authorized and empowered 34 to adopt and amend local laws, ordinances or resolutions imposing such 35 taxes at a rate which is three-quarters of one percent additional to the 36 three percent rate authorized above in this paragraph for such county 37 for such periods of two years as it shall elect beginning on and after 38 March first, two thousand three; 39 (31) the county of Yates is hereby further authorized and empowered to 40 adopt and amend local laws, ordinances or resolutions imposing such 41 taxes at a rate which is one percent additional to the three percent 42 rate authorized above in this paragraph for such county for such periods 43 of two years as it shall elect beginning on and after September first, 44 two thousand three; 45 (32) the county of Schenectady is hereby further authorized and 46 empowered to adopt and amend local laws, ordinances or resolutions 47 imposing such taxes at a rate which is one-half of one percent addi- 48 tional to the three percent rate authorized above in this paragraph for 49 such county for such periods of two years as it shall elect beginning on 50 and after June first, two thousand three; 51 (33) the county of Montgomery is hereby further authorized and 52 empowered to adopt and amend local laws, ordinances or resolutions 53 imposing such taxes at a rate which is one percent additional to the 54 three percent rate authorized above in this paragraph for such county 55 for such periods of two years as it shall elect beginning on and after 56 June first, two thousand three;S. 2092 6 1 (34) the county of Livingston is hereby further authorized and 2 empowered to adopt and amend local laws, ordinances or resolutions 3 imposing such taxes at a rate which is one percent additional to the 4 three percent rate authorized above in this paragraph for such county 5 for such periods of two years as it shall elect beginning on and after 6 June first, two thousand three; 7 (35) the county of Sullivan is hereby further authorized and empowered 8 to adopt and amend local laws, ordinances or resolutions imposing such 9 taxes at a rate that is: (i) one-half of one percent additional to the 10 three percent rate authorized above in this paragraph for such county 11 for such periods of two years as it shall elect beginning on and after 12 June first, two thousand three; and (ii) an additional one-half of one 13 percent in addition to the other rates authorized above in this para- 14 graph for such county for such periods of two years as it shall elect 15 beginning on and after June first, two thousand seven; 16 (36) the county of Otsego is hereby further authorized and empowered 17 to adopt and amend local laws, ordinances or resolutions imposing such 18 taxes at a rate which is one percent additional to the three percent 19 rate authorized above in this paragraph for such county for such periods 20 of two years as it shall elect beginning on and after December first, 21 two thousand three; 22 (37) the county of Delaware is hereby further authorized and empowered 23 to adopt and amend local laws, ordinances or resolutions imposing such 24 taxes at a rate that is one percent additional to the three percent rate 25 authorized above in this paragraph for such county for the period begin- 26 ning December first, two thousand three, and ending November thirtieth, 27 two thousand thirteen; 28 (38) the county of Wayne is hereby further authorized and empowered to 29 adopt and amend local laws, ordinances or resolutions imposing such 30 taxes at a rate that is one percent additional to the three percent rate 31 authorized above in this paragraph for such county for such periods of 32 two years as it shall elect beginning on and after December first, two 33 thousand five; 34 (39) the county of Schoharie is hereby further authorized and 35 empowered to adopt and amend local laws, ordinances or resolutions 36 imposing such taxes at a rate which is one percent additional to the 37 three percent rate authorized above in this paragraph for such county 38 for such periods of two years as it shall elect beginning on and after 39 June first, two thousand four; 40 (40) the county of Madison is hereby further authorized and empowered 41 to adopt and amend local laws, ordinances or resolutions imposing such 42 taxes at a rate which is one percent additional to the three percent 43 rate authorized above in this paragraph for such county for such periods 44 of two years as it shall elect beginning on and after June first, two 45 thousand four; 46 (41) the county of Orange is hereby further authorized and empowered 47 to adopt and amend local laws, ordinances or resolutions imposing such 48 taxes at a rate which is three-quarters of one percent additional to the 49 three percent rate authorized above in this paragraph for such county 50 for such periods of two years as it shall elect beginning on and after 51 June first, two thousand four; 52 (42) the county of Clinton is hereby further authorized and empowered 53 to adopt and amend local laws, ordinances or resolutions imposing such 54 taxes at a rate which is one percent additional to the three percent 55 rate authorized above in this paragraph for such county for such periodsS. 2092 7 1 of two years as it shall elect beginning on and after December first, 2 two thousand seven; 3 (43) the county of Lewis is hereby further authorized and empowered to 4 adopt and amend local laws, ordinances or resolutions imposing such 5 taxes at a rate that is one percent additional to the three percent rate 6 authorized above in this paragraph for such county for such periods of 7 two years as it shall elect beginning on and after June first, two thou- 8 sand four; 9 (44) the county of Oswego is hereby further authorized and empowered 10 to adopt and amend local laws, ordinances or resolutions imposing such 11 taxes at a rate which is one percent additional to the three percent 12 rate authorized above in this paragraph for such county for such periods 13 of two years as it shall elect beginning on and after September first, 14 two thousand four; 15 (45) the county of Essex is hereby further authorized and empowered to 16 adopt and amend local laws, ordinances or resolutions imposing such 17 taxes at a rate which is one percent additional to the three percent 18 rate authorized above in this paragraph for such county for such periods 19 of two years as it shall elect beginning on and after December first, 20 two thousand thirteen; 21 (46) the county of Jefferson is hereby further authorized and 22 empowered to adopt and amend local laws, ordinances or resolutions 23 imposing such taxes at a rate which is three-quarters of one percent 24 additional to the three percent rate authorized above in this paragraph 25 for such county for such periods of two years as it shall elect begin- 26 ning on and after September first, two thousand four; 27 (47) the county of Onondaga is hereby further authorized and empowered 28 to adopt and amend local laws, ordinances or resolutions imposing such 29 taxes at a rate that is one percent additional to the three percent rate 30 authorized above in this paragraph for such county for such periods of 31 two years as it shall elect beginning on and after September first, two 32 thousand four; 33 (48) the county of Chautauqua is hereby further authorized and 34 empowered to adopt and amend local laws, ordinances or resolutions 35 imposing such taxes at a rate that is: (i) one and one-quarter percent 36 additional to the three percent rate authorized above in this paragraph 37 for such county for the period beginning March first, two thousand five 38 and ending August thirty-first, two thousand six; (ii) one percent addi- 39 tional to the three percent rate authorized above in this paragraph for 40 such county for the period beginning September first, two thousand six 41 and ending November thirtieth, two thousand seven; (iii) three-quarters 42 of one percent additional to the three percent rate authorized above in 43 this paragraph for such county for the period beginning December first, 44 two thousand seven and ending November thirtieth, two thousand ten; and 45 (iv) one-half of one percent additional to the three percent rate 46 authorized above in this paragraph for such county for such periods of 47 two years as it shall elect beginning on and after December first, two 48 thousand ten and ending November thirtieth, two thousand fifteen; (v) 49 one percent additional to the three percent rate authorized above in 50 this clause for such county for such periods of two years as it shall 51 elect beginning on and after December first, two thousand fifteen; 52 (49) the county of Fulton is hereby further authorized and empowered 53 to adopt and amend local laws, ordinances or resolutions imposing such 54 taxes at a rate which is one percent additional to the three percent 55 rate authorized above in this paragraph for such county for such periodsS. 2092 8 1 of two years as it shall elect beginning on and after September first, 2 two thousand five; 3 (50) the county of Putnam is hereby further authorized and empowered 4 to adopt and amend local laws, ordinances or resolutions imposing such 5 taxes at a rate that is: (i) one-half of one percent additional to the 6 three percent rate authorized above in this paragraph for such county 7 for the period beginning September first, two thousand five and ending 8 August thirty-first, two thousand seven; and (ii) one percent additional 9 to the three percent rate authorized above in this paragraph for such 10 county for such periods of two years as it shall elect beginning on and 11 after September first, two thousand seven; 12 (51) the county of Franklin is hereby further authorized and empowered 13 to adopt and amend local laws, ordinances or resolutions imposing such 14 taxes at a rate that is one percent additional to the three percent rate 15 authorized above in this paragraph for such county for such periods of 16 two years as it shall elect beginning on and after June first, two thou- 17 sand six; 18 (52) the county of Ontario is hereby further authorized and empowered 19 to adopt and amend local laws, ordinances or resolutions imposing such 20 taxes at a rate that is: (i) one-eighth of one percent additional to the 21 three percent rate authorized above in this paragraph for such county 22 for such periods of two years as it shall elect beginning on and after 23 June first, two thousand six; and also (ii) at a rate that is three- 24 eighths of one percent additional to the three percent rate authorized 25 above in this paragraph, and that is also additional to the one-eighth 26 of one percent rate authorized in this clause for such county, for such 27 periods of two years as it shall elect beginning on and after September 28 first, two thousand nine; 29 (53) The county of St. Lawrence is hereby further authorized and 30 empowered to adopt and amend local laws, ordinances or resolutions 31 imposing such taxes at a rate that is one percent additional to the 32 three percent rate authorized above in this paragraph for such county 33 for such periods of two years as it shall elect beginning on and after 34 December first, two thousand thirteen; 35 (54) The county of Hamilton is hereby further authorized and empowered 36 to adopt and amend local laws, ordinances or resolutions imposing such 37 taxes at a rate that is one percent additional to the three percent rate 38 authorized above in this paragraph for such county for such periods of 39 two years as it shall elect beginning on and after December first, two 40 thousand thirteen; 41 (55) the county of Delaware is hereby further authorized and empowered 42 to adopt and amend local laws, ordinances or resolutions imposing such 43 taxes at a rate which is one percent additional to the three percent 44 rate authorized above in this paragraph for such county for such periods 45 of two years as it shall elect beginning on and after September first, 46 two thousand two; 47 § 2. Section 1210-E of the tax law, as amended by chapter 286 of the 48 laws of 2015, is amended to read as follows: 49 § 1210-E. Sales and compensating use taxes within Herkimer county. In 50 addition to the taxes imposed by section twelve hundred ten of this 51 subpart or any other provision of law, the county of Herkimer is hereby 52 authorized and empowered to adopt and amend local laws, ordinances or 53 resolutions imposing within the territorial limits of such county addi- 54 tional sales and compensating use taxes at the rate of one-quarter of 55 one percent for [the period] periods of two years beginning on and after 56 December first, two thousand seven [and ending November thirtieth, twoS. 2092 9 1thousand seventeen], which taxes shall be identical to the taxes imposed 2 by such county pursuant to the authority of section twelve hundred ten 3 of this subpart. Except as hereinafter provided, all provisions of this 4 article, including the definition and exemption provisions and the 5 provisions relating to the administration, collection and distribution 6 by the commissioner, shall apply for purposes of the taxes authorized by 7 this section in the same manner and with the same force and effect as if 8 the language of this article had been incorporated in full in this 9 section and had expressly referred to the taxes authorized by this 10 section; provided, however, that any provision relating to a maximum 11 rate shall be calculated without reference to the rate of additional 12 sales and compensating use taxes herein authorized. For purposes of part 13 IV of this article, relating to the disposition of revenues resulting 14 from taxes collected and administered by the commissioner, the addi- 15 tional sales and compensating use taxes authorized by this section 16 imposed under the authority of section twelve hundred ten of this 17 subpart and all provisions relating to the deposit, administration and 18 disposition of taxes, penalties and interest relating to taxes imposed 19 by a county under the authority of section twelve hundred ten of this 20 subpart shall, except as otherwise provided in this section, apply to 21 the additional sales and compensating use taxes authorized by this 22 section. 23 § 3. Subdivision (cc) of section 1224 of the tax law, as amended by 24 chapter 170 of the laws of 2015, is amended to read as follows: 25 (cc) The county of Clinton shall have the sole right to impose the 26 additional one percent rate of tax which such county is authorized to 27 impose pursuant to the authority of section twelve hundred ten of this 28 article. Such additional rate of tax shall be in addition to any other 29 tax which such county may impose or may be imposing pursuant to this 30 article or any other law and such additional rate of tax shall not be 31 subject to preemption. The maximum three percent rate referred to in 32 this section shall be calculated without reference to the additional one 33 percent rate of tax which the county of Clinton is authorized and 34 empowered to adopt pursuant to section twelve hundred ten of this arti- 35 cle. Net collections from any additional rate of sales and compensating 36 use taxes which the county may impose during [the period] two year peri- 37 ods commencing on and after December first, two thousand eleven[, and38ending November thirtieth, two thousand seventeen], pursuant to the 39 authority of section twelve hundred ten of this article shall be used by 40 the county solely for county purposes and shall not be subject to any 41 revenue distribution agreement entered into pursuant to the authority of 42 subdivision (c) of section twelve hundred sixty-two of this article. 43 § 4. Section 1262-e of the tax law, as amended by section 2 of subpart 44 D of part C of chapter 20 of the laws of 2015, is amended to read as 45 follows: 46 § 1262-e. Establishment of local government assistance programs in 47 Nassau county. 1. Towns and cities. Notwithstanding any other provision 48 of law to the contrary, for [the] calendar [year] years beginning on and 49 after January first, nineteen hundred ninety-eight [and continuing50through the calendar year beginning on January first, two thousand51seventeen], the county of Nassau shall enact and establish a local 52 government assistance program for the towns and cities within such coun- 53 ty to assist such towns and cities to minimize real property taxes; 54 defray the cost and expense of the treatment, collection, management, 55 disposal, and transportation of municipal solid waste, and to comply 56 with the provisions of chapter two hundred ninety-nine of the laws ofS. 2092 10 1 nineteen hundred eighty-three; and defray the cost of maintaining 2 conservation and environmental control programs. Such special assistance 3 program for the towns and cities within such county and the funding for 4 such program shall equal one-third of the revenues received by such 5 county from the imposition of the three-quarters percent sales and use 6 tax during calendar [years] year two thousand one[, two thousand two,7two thousand three, two thousand four, two thousand five, two thousand8six, two thousand seven, two thousand eight, two thousand nine, two9thousand ten, two thousand eleven, two thousand twelve, two thousand10thirteen, two thousand fourteen, two thousand fifteen, two thousand11sixteen,] and [two thousand seventeen] all succeeding calendar years 12 additional to the regular three percent rate authorized for such county 13 in section twelve hundred ten of this article. The monies for such 14 special local assistance shall be paid and distributed to the towns and 15 cities on a per capita basis using the population figures in the latest 16 decennial federal census. Provided further, that notwithstanding any 17 other law to the contrary, the establishment of such special assistance 18 program shall preclude any city or town within such county from preempt- 19 ing or claiming under any other section of this chapter the revenues 20 derived from the additional tax authorized by section twelve hundred ten 21 of this article. Provided further, that any such town or towns may, by 22 resolution of the town board, apportion all or a part of monies received 23 in such special assistance program to an improvement district or special 24 district account within such town or towns in order to accomplish the 25 purposes of this special assistance program. 26 2. Villages. Notwithstanding any other provision of law to the contra- 27 ry, for [the] calendar [year] years beginning on and after January 28 first, nineteen hundred ninety-eight [and continuing through the calen-29dar year beginning on January first, two thousand seventeen], the county 30 of Nassau, by local law, is hereby empowered to enact and establish a 31 local government assistance program for the villages within such county 32 to assist such villages to minimize real property taxes; defray the cost 33 and expense of the treatment, collection, management, disposal, and 34 transportation of municipal solid waste; and defray the cost of main- 35 taining conservation and environmental control programs. The funding of 36 such local assistance program for the villages within such county may be 37 provided by Nassau county during any calendar year in which such village 38 local assistance program is in effect and shall not exceed one-sixth of 39 the revenues received from the imposition of the three-quarters percent 40 sales and use tax that are remaining after the towns and cities have 41 received their funding pursuant to the provisions of subdivision one of 42 this section. The funding for such village local assistance program 43 shall be paid and distributed to the villages on a per capita basis 44 using the population figures in the latest decennial federal census. 45 Provided further, that the establishment of such village local assist- 46 ance program shall preclude any village within such county from preempt- 47 ing or claiming under any other section of this chapter the revenues 48 derived from the additional tax authorized by section twelve hundred ten 49 of this article. 50 § 5. Section 1262-g of the tax law, as amended by chapter 185 of the 51 laws of 2015, is amended to read as follows: 52 § 1262-g. Oneida county allocation and distribution of net collections 53 from the additional one percent rate of sales and compensating use 54 taxes. Notwithstanding any contrary provision of law, if the county of 55 Oneida imposes sales and compensating use taxes at a rate which is one 56 percent additional to the three percent rate authorized by sectionS. 2092 11 1 twelve hundred ten of this article, as authorized by such section, (a) 2 where a city in such county imposes tax pursuant to the authority of 3 subdivision (a) of such section twelve hundred ten, such county shall 4 allocate, distribute and pay in cash quarterly to such city one-half of 5 the net collections attributable to such additional one percent rate of 6 the county's taxes collected in such city's boundaries; (b) where a city 7 in such county does not impose tax pursuant to the authority of such 8 subdivision (a) of such section twelve hundred ten, such county shall 9 allocate, distribute and pay in cash quarterly to such city not so 10 imposing tax a portion of the net collections attributable to one-half 11 of the county's additional one percent rate of tax calculated on the 12 basis of the ratio which such city's population bears to the county's 13 total population, such populations as determined in accordance with the 14 latest decennial federal census or special population census taken 15 pursuant to section twenty of the general municipal law completed and 16 published prior to the end of the quarter for which the allocation is 17 made, which special census must include the entire area of the county; 18 and (c) provided, however, that such county shall dedicate the first one 19 million five hundred thousand dollars of net collections attributable to 20 such additional one percent rate of tax received by such county after 21 the county receives in the aggregate eighteen million five hundred thou- 22 sand dollars of net collections from such additional one percent rate of 23 tax imposed for any [of the periods:] two year period commencing on and 24 after September first, two thousand twelve [through August thirty-first,25two thousand thirteen; September first, two thousand thirteen through26August thirty-first, two thousand fourteen; and September first, two27thousand fourteen through August thirty-first, two thousand fifteen;28September first, two thousand fifteen through August thirty-first, two29thousand sixteen; and September first, two thousand sixteen through30August thirty-first, two thousand seventeen], to an allocation on a per 31 capita basis, utilizing figures from the latest decennial federal census 32 or special population census taken pursuant to section twenty of the 33 general municipal law, completed and published prior to the end of the 34 year for which such allocation is made, which special census must 35 include the entire area of such county, to be allocated and distributed 36 among the towns of Oneida county by appropriation of its board of legis- 37 lators; provided, further, that nothing herein shall require such board 38 of legislators to make any such appropriation until it has been notified 39 by any town by appropriate resolution and, in any case where there is a 40 village wholly or partly located within a town, a resolution of every 41 such village, embodying the agreement of such town and village or 42 villages upon the amount of such appropriation to be distributed to such 43 village or villages out of the allocation to the town or towns in which 44 it is located. 45 § 6. Section 1262-h of the tax law, as amended by chapter 165 of the 46 laws of 2015, is amended to read as follows: 47 § 1262-h. Allocation and distribution of net collections from the 48 additional one percent rate of sales and compensating use taxes in Steu- 49 ben county. Notwithstanding any provision of law to the contrary, of the 50 net collections received by the county of Steuben as a result of the 51 imposition of the additional one percent rate of tax authorized by 52 section twelve hundred ten of this article (a) during the period begin- 53 ning December first, nineteen hundred ninety-three and ending November 54 thirtieth, nineteen hundred ninety-four, the county of Steuben shall pay 55 or cause to be paid to the city of Hornell the sum of two hundred thou- 56 sand dollars, to the city of Corning the sum of three hundred thousandS. 2092 12 1 dollars, and the sum of five hundred thousand dollars to the towns and 2 villages of the county of Steuben, on the basis of the ratio which the 3 full valuation of real property in each town or village bears to the 4 aggregate full valuation of real property in all of the towns and 5 villages in such area. Of the net collections received by the county of 6 Steuben as a result of the imposition of said additional one percent 7 rate of tax authorized by section twelve hundred ten of this article 8 during the period beginning December first, nineteen hundred ninety-four 9 and ending November thirtieth, nineteen hundred ninety-five, the county 10 of Steuben shall pay or cause to be paid to the city of Hornell the sum 11 of three hundred thousand dollars, to the city of Corning the sum of 12 four hundred fifty thousand dollars, and the sum of seven hundred fifty 13 thousand dollars to the towns and villages of the county of Steuben, on 14 the basis of the ratio which the full valuation of real property in each 15 town or village bears to the aggregate full valuation of real property 16 in all of the towns and villages in such area; and (b) during the period 17 beginning December first, nineteen hundred ninety-five and ending Novem- 18 ber thirtieth, two thousand seven, the county of Steuben shall annually 19 pay or cause to be paid to the city of Hornell the sum of five hundred 20 fifty thousand dollars, to the city of Corning the sum of six hundred 21 thousand dollars, and the sum of seven hundred fifty thousand dollars to 22 the towns and villages of the county of Steuben, on the basis of the 23 ratio which the full valuation of real property in each town or village 24 bears to the aggregate full valuation of real property in all of the 25 towns and villages in such area; and during the period beginning Decem- 26 ber first, two thousand seven and ending November thirtieth, two thou- 27 sand nine, the county of Steuben shall annually pay or cause to be paid 28 to the city of Hornell the sum of six hundred ten thousand dollars, to 29 the city of Corning the sum of six hundred fifty thousand dollars, and 30 the sum of seven hundred fifty thousand dollars to the towns and 31 villages of the county of Steuben, on the basis of the ratio which the 32 full valuation of real property in each town or village bears to the 33 aggregate full valuation of real property in all of the towns and 34 villages in such area; and during the period beginning December first, 35 two thousand nine and ending November thirtieth, two thousand eleven, 36 the county of Steuben shall annually pay or cause to be paid to the city 37 of Hornell the sum of seven hundred ten thousand dollars, to the city of 38 Corning the sum of seven hundred ten thousand dollars, and the sum of 39 seven hundred fifty thousand dollars to the towns and villages of the 40 county of Steuben, on the basis of the ratio which the full valuation of 41 real property in each town or village bears to the aggregate full valu- 42 ation of real property in all of the towns and villages in such area; 43 and during the period beginning December first, two thousand eleven and 44 ending November thirtieth, two thousand thirteen, the county of Steuben 45 shall annually pay or cause to be paid to the city of Hornell the sum of 46 seven hundred forty thousand dollars, to the city of Corning the sum of 47 seven hundred forty thousand dollars, and the sum of seven hundred fifty 48 thousand dollars to the towns and villages of the county of Steuben, on 49 the basis of the ratio which the full valuation of real property in each 50 town or village bears to the aggregate full valuation of real property 51 in all of the towns and villages in such area; and during the period 52 beginning December first, two thousand thirteen and ending November 53 thirtieth, two thousand fifteen, the county of Steuben shall annually 54 pay or cause to be paid to the city of Hornell the sum of seven hundred 55 sixty-five thousand dollars, to the city of Corning the sum of seven 56 hundred sixty-five thousand dollars, and the sum of seven hundred fiftyS. 2092 13 1 thousand dollars to the towns and villages of the county of Steuben, on 2 the basis of the ratio which the full valuation of real property in each 3 town or village bears to the aggregate full valuation of real property 4 in all of the towns and villages in such area; and during [the period] 5 two year periods beginning on or after December first, two thousand 6 fifteen [and ending November thirtieth, two thousand seventeen], the 7 county of Steuben shall annually pay or cause to be paid to the city of 8 Hornell the sum of seven hundred sixty-five thousand dollars, to the 9 city of Corning the sum of seven hundred sixty-five thousand dollars, 10 and the sum of seven hundred fifty thousand dollars to the towns and 11 villages of the county of Steuben, on the basis of the ratio which the 12 full valuation of real property in each town or village bears to the 13 aggregate full valuation of real property in all of the towns and 14 villages in such area. 15 § 7. Subdivision (c) of section 1262-j of of the tax law, as amended 16 by chapter 221 of the laws of 2015, is amended to read as follows: 17 (c) Notwithstanding any provision of law to the contrary, of the net 18 collections received by the county of Suffolk as a result of the 19 increase of one percent to the tax authorized by section twelve hundred 20 ten of this article for [the period] two year periods beginning on and 21 after June first, two thousand one [and ending November thirtieth, two22thousand seventeen], imposed by local laws or resolutions (by simple 23 majority) by the county legislature, and signed by the county executive, 24 the county of Suffolk shall allocate such net collections as follows: no 25 less than one-eighth and no more than three-eighths of such net 26 collections received shall be dedicated for public safety purposes and 27 the balance shall be deposited in the general fund of the county of 28 Suffolk. 29 § 8. Section 1262-l of the tax law, as amended by chapter 190 of the 30 laws of 2015, is amended to read as follows: 31 § 1262-l. Allocation and distribution of net collections from the 32 additional rate of sales and compensating use tax in Rockland county. 1. 33 Notwithstanding any provision of law to the contrary, if the county of 34 Rockland imposes the additional five-eighths of one percent rate of tax 35 authorized by section twelve hundred ten of this article during [the36period] two year periods beginning on and after March first, two thou- 37 sand two[, and ending November thirtieth, two thousand seventeen], such 38 county shall allocate and distribute twenty percent of the net 39 collections from such additional rate to the towns and villages in the 40 county in accordance with subdivision (c) of section twelve hundred 41 sixty-two of this part on the basis of the ratio which the population of 42 each such town or village bears to such county's total population; and 43 2. Notwithstanding any provision of law to the contrary, if the county 44 of Rockland imposes the additional three-eighths of one percent rate of 45 tax authorized by section twelve hundred ten of this article during [the46period] two year periods beginning on and after March first, two thou- 47 sand seven, [and ending November thirtieth, two thousand seventeen,] 48 such county shall allocate and distribute sixteen and two-thirds percent 49 of the net collections from such additional rate to the general funds of 50 towns and villages within the county of Rockland with existing town and 51 village police departments from March first, two thousand seven through 52 December thirty-first, two thousand seven and thirty-three and one-third 53 percent of the net collections from such additional rate [from] on and 54 after January first, two thousand eight [through November thirtieth, two55thousand seventeen]. The monies allocated and distributed pursuant to 56 this subdivision shall be allocated and distributed to towns andS. 2092 14 1 villages with police departments on the basis of the number of full-time 2 equivalent police officers employed by each police department and shall 3 not be used for salaries heretofore or hereafter negotiated. 4 § 9. Section 1262-n of the tax law, as amended by chapter 183 of the 5 laws of 2015, is amended to read as follows: 6 § 1262-n. Disposition of net collections from the additional one 7 percent rate of sales and compensating use taxes in the county of 8 Niagara. Notwithstanding any contrary provision of law, if the county 9 of Niagara imposes the additional one percent rate of sales and compen- 10 sating use taxes authorized by section twelve hundred ten of this arti- 11 cle for all or any portion of [the period] two year periods beginning on 12 and after March first, two thousand three [and ending November thirti-13eth, two thousand seventeen], the county shall use all net collections 14 from such additional one percent rate to pay the county's expenses for 15 Medicaid. The net collections from the additional one percent rate 16 imposed pursuant to this section shall be deposited in a special fund to 17 be created by such county separate and apart from any other funds and 18 accounts of the county. Any and all remaining net collections from such 19 additional one percent tax, after the Medicaid expenses are paid, shall 20 be deposited by the county of Niagara in the general fund of such county 21 for any county purpose. 22 § 10. Section 1262-o of the tax law is REPEALED and a new section 23 1262-o is added to read as follows: 24 § 1262-o. Disposition of net collections from the additional rate of 25 sales and compensating use taxes in the county of Chautauqua. Notwith- 26 standing any contrary provision of law, if the county of Chautauqua 27 imposes the additional one and one-quarter percent rate of sales and 28 compensating use taxes authorized by section twelve hundred ten of this 29 article for all or any portion of the period beginning March first, two 30 thousand five and ending August thirty-first, two thousand six, the 31 additional one percent rate authorized by such section for all or any of 32 the period beginning September first, two thousand six and ending Novem- 33 ber thirtieth, two thousand seven, the additional three-quarters of one 34 percent rate authorized by such section for all or any of the period 35 beginning December first, two thousand seven and ending November thirti- 36 eth, two thousand ten, the county shall allocate one-fifth of the net 37 collections from the additional three-quarters of one percent to the 38 cities, towns and villages in the county on the basis of their respec- 39 tive populations, determined in accordance with the latest decennial 40 federal census or special population census taken pursuant to section 41 twenty of the general municipal law completed and published prior to the 42 end of the quarter for which the allocation is made, and allocate the 43 remainder of the net collections from the additional three-quarters of 44 one percent as follows: (1) to pay the county's expenses for Medicaid 45 and other expenses required by law; (2) to pay for local road and bridge 46 projects; (3) for the purposes of capital projects and repaying any 47 debts incurred for such capital projects in the county of Chautauqua 48 that are not otherwise paid for by revenue received from the mortgage 49 recording tax; and (4) for deposit into a reserve fund for bonded 50 indebtedness established pursuant to the general municipal law. Notwith- 51 standing any contrary provision of law, if the county of Chautauqua 52 imposes the additional one-half percent rate of sales and compensating 53 use taxes authorized by such section twelve hundred ten for all or any 54 of the period beginning December first, two thousand ten and ending 55 November thirtieth, two thousand fifteen, the county shall allocate 56 three-tenths of the net collections from the additional one-half of oneS. 2092 15 1 percent to the cities, towns and villages in the county on the basis of 2 their respective populations, determined in accordance with the latest 3 decennial federal census or special population census taken pursuant to 4 section twenty of the general municipal law completed and published 5 prior to the end of the quarter for which the allocation is made, and 6 allocate the remainder of the net collections from the additional one- 7 half of one percent as follows: (1) to pay the county's expenses for 8 Medicaid and other expenses required by law; (2) to pay for local road 9 and bridge projects; (3) for the purposes of capital projects and repay- 10 ing any debts incurred for such capital projects in the county of Chau- 11 tauqua that are not otherwise paid for by revenue received from the 12 mortgage recording tax; and (4) for deposit into a reserve fund for 13 bonded indebtedness established pursuant to the general municipal law. 14 Notwithstanding any contrary provision of law, if the county of Chautau- 15 qua imposes the additional one percent rate of sales and compensating 16 use taxes authorized by such section twelve hundred ten for all or any 17 of the two year periods beginning on or after December first, two thou- 18 sand fifteen, the county shall allocate three-twentieths of the net 19 collections from the additional one percent to the cities, towns and 20 villages in the county on the basis of their respective populations, 21 determined in accordance with the latest decennial federal census or 22 special population census taken pursuant to section twenty of the gener- 23 al municipal law completed and published prior to the end of the quarter 24 for which the allocation is made, and allocate the remainder of the net 25 collections from the additional one percent as follows: (1) to pay the 26 county's expenses for Medicaid and other expenses required by law; (2) 27 to pay for local road and bridge projects; (3) for the purposes of capi- 28 tal projects and repaying any debts incurred for such capital projects 29 in the county of Chautauqua that are not otherwise paid for by revenue 30 received from the mortgage recording tax; and (4) for deposit into a 31 reserve fund for bonded indebtedness established pursuant to the general 32 municipal law. The net collections from the additional rates imposed 33 pursuant to this section shall be deposited in a special fund to be 34 created by such county separate and apart from any other funds and 35 accounts of the county to be used for purposes above described. 36 § 11. Section 1262-p of the tax law, as amended by chapter 199 of the 37 laws of 2015, is amended to read as follows: 38 § 1262-p. Disposition of net collections from the additional one 39 percent rate of sales and compensating use taxes in the county of 40 Livingston. Notwithstanding any contrary provision of law, if the coun- 41 ty of Livingston imposes the additional one percent rate of sales and 42 compensating use taxes authorized by section twelve hundred ten of this 43 article for all or any portion of [the period] two year periods begin- 44 ning on and after June first, two thousand three [and ending November45thirtieth, two thousand seventeen], the county shall use all net 46 collections from such additional one percent rate to pay the county's 47 expenses for Medicaid. The net collections from the additional one 48 percent rate imposed pursuant to this section shall be deposited in a 49 special fund to be created by such county separate and apart from any 50 other funds and accounts of the county. Any and all remaining net 51 collections from such additional one percent tax, after the Medicaid 52 expenses are paid, shall be deposited by the county of Livingston in the 53 general fund of such county for any county purpose. 54 § 12. Subdivision 2 of section 1262-q of the tax law, as amended by 55 chapter 184 of the laws of 2015, is amended to read as follows:S. 2092 16 1 (2) Net collections from the additional three-quarters of one percent 2 rate of sales and compensating use taxes which the county may impose 3 during [the period] two year periods commencing on and after December 4 first, two thousand eleven[, and ending November thirtieth, two thousand5seventeen], pursuant to the authority of item (ii) of clause (4) of 6 subparagraph (i) of the opening paragraph of section twelve hundred ten 7 of this article shall be used by the county solely for county purposes 8 and shall not be subject to any revenue distribution agreement the coun- 9 ty entered into pursuant to the authority of subdivision (c) of section 10 twelve hundred sixty-two of this part. 11 § 13. Section 1262-s of the tax law, as amended by chapter 286 of the 12 laws of 2015, is amended to read as follows: 13 § 1262-s. Disposition of net collections from the additional one-quar- 14 ter of one percent rate of sales and compensating use taxes in the coun- 15 ty of Herkimer. Notwithstanding any contrary provision of law, if the 16 county of Herkimer imposes the additional one-quarter of one percent 17 rate of sales and compensating use taxes authorized by section twelve 18 hundred ten-E of this article for all or any portion of [the period] two 19 year periods beginning on and after December first, two thousand seven 20 [and ending November thirtieth, two thousand seventeen], the county 21 shall use all net collections from such additional one-quarter of one 22 percent rate to pay the county's expenses for the construction of addi- 23 tional correctional facilities. The net collections from the additional 24 rate imposed pursuant to section twelve hundred ten-E shall be deposited 25 in a special fund to be created by such county separate and apart from 26 any other funds and accounts of the county. Any and all remaining net 27 collections from such additional tax, after the expenses of such 28 construction are paid, shall be deposited by the county of Herkimer in 29 the general fund of such county for any county purpose. 30 § 14. Section 3 of chapter 200 of the laws of 2002 amending the tax 31 law relating to certain tax rates imposed by the county of Ulster, as 32 amended by chapter 181 of the laws of 2015, is amended to read as 33 follows: 34 § 3. If, pursuant to the authority of this act, the county of Ulster 35 imposes sales and compensating use taxes at a rate greater than three 36 percent for all or any portion of [the period] two year periods commenc- 37 ing on and after September 1, 2002[, and ending November 30, 2017], net 38 collections from such additional rate of tax imposed during such period 39 shall be deemed to be, and shall be included in, net collections subject 40 to such county's existing agreement with the city of Kingston entered 41 into pursuant to subdivision (c) of section 1262 of the tax law and such 42 net collections shall be allocated in accordance with such agreement. 43 § 15. Section 3 of chapter 160 of the laws of 2015 amending the tax 44 law relating to extending the authorization of the county of Onondaga to 45 impose an additional rate of sales and compensating use taxes is amended 46 to read as follows: 47 § 3. Notwithstanding any contrary provision of law, net collections 48 from the additional one percent rate of sales and compensating use taxes 49 which may be imposed by the county of Onondaga during the [period] two 50 year periods commencing on and after December 1, 2016 [and ending Novem-51ber 30, 2017], pursuant to the authority of section 1210 of the tax law, 52 shall not be subject to any revenue distribution agreement entered into 53 under subdivision (c) of section 1262 of the tax law, but shall be allo- 54 cated and distributed or paid, at least quarterly, as follows: (i) 1.58% 55 to the county of Onondaga for any county purpose; (ii) 97.79% to theS. 2092 17 1 city of Syracuse; and (iii) .63% to the school districts in accordance 2 with subdivision (a) of section 1262 of the tax law. 3 § 16. Section 2 of chapter 192 of the laws of 2015 amending the tax 4 law relating to extending the authority of the county of Orange to 5 impose an additional rate of sales and compensating use taxes is amended 6 to read as follows: 7 § 2. Notwithstanding subdivision (c) of section 1262 of the tax law, 8 net collections from any additional rate of sales and compensating use 9 taxes which may be imposed by the county of Orange during [the period] 10 two year periods commencing on or after December 1, 2015[, and ending11November 30, 2017], pursuant to the authority of section 1210 of the tax 12 law, shall be paid to the county of Orange and shall be used by such 13 county solely for county purposes and shall not be subject to any reven- 14 ue distribution agreement entered into pursuant to the authority of 15 subdivision (c) of section 1262 of the tax law. 16 § 17. Section 2 of chapter 206 of the laws of 2015 amending the tax 17 law relating to the imposition of sales and compensating use taxes by 18 the county of Monroe, is amended to read as follows: 19 § 2. Notwithstanding the provisions of subdivisions (b) and (c) of 20 section 1262 and section 1262-g of the tax law, net collections, as such 21 term is defined in section 1262 of the tax law, derived from the imposi- 22 tion of sales and compensating use taxes by the county of Monroe at the 23 additional rate of one percent as authorized pursuant to clause (25) of 24 subparagraph (i) of the opening paragraph of section 1210 of the tax 25 law, as amended by section one of this act, which are in addition to the 26 current net collections derived from the imposition of such taxes at the 27 three percent rate authorized by the opening paragraph of section 1210 28 of the tax law, shall be distributed and allocated as follows: for [the29period of] two year periods commencing on and after December 1, 2015 30 [through November 30, 2017] in cash, five percent to the school 31 districts in the area of the county outside the city of Rochester, three 32 percent to the towns located within the county, one and one-quarter 33 percent to the villages located within the county, and ninety and three- 34 quarters percent to the city of Rochester and county of Monroe. The 35 amount of the ninety and three-quarters percent to be distributed and 36 allocated to the city of Rochester and county of Monroe shall be 37 distributed and allocated to each so that the combined total distrib- 38 ution and allocation to each from the sales tax revenues pursuant to 39 sections 1262 and 1262-g of the tax law and this section shall result in 40 the same total amount being distributed and allocated to the city of 41 Rochester and county of Monroe. The amount so distributed and allocated 42 to the county shall be used for county purposes. The foregoing cash 43 payments to the school districts shall be allocated on the basis of the 44 enrolled public school pupils, thereof, as such term is used in subdivi- 45 sion (b) of section 1262 of the tax law, residing in the county of 46 Monroe. The cash payments to the towns located within the county of 47 Monroe shall be allocated on the basis of the ratio which the population 48 of each town, exclusive of the population of any village or portion 49 thereof located within a town, bears to the total population of the 50 towns, exclusive of the population of the villages located within such 51 towns. The cash payments to the villages located within the county shall 52 be allocated on the basis of the ratio which the population of each 53 village bears to the total population of the villages located within the 54 county. The term population as used in this section shall have the same 55 meaning as used in subdivision (b) of section 1262 of the tax law.S. 2092 18 1 § 18. Section 2 of chapter 302 of the laws of 2015 amending the tax 2 law relating to the imposition of sales and compensating use taxes by 3 the county of Albany is amended to read as follows: 4 § 2. Notwithstanding any inconsistent provision of law, if the county 5 of Albany imposes the additional one percent rate of sales and compen- 6 sating use taxes authorized by [section one of this act] clause 10 of 7 subparagraph (i) of the opening paragraph of section 1210 of the tax law 8 for any portion of the [period] two year periods during which the county 9 is so authorized to impose such additional one percent rate of such 10 taxes, then such county of Albany shall allocate and distribute quarter- 11 ly to the cities and the area in the county outside the cities the same 12 proportion of net collections attributable to such additional one 13 percent rate of such taxes as such county is allocating and distributing 14 the net collections from the county's three percent rate of such taxes 15 as of the date this act shall have become a law, and such portion of net 16 collections attributable to such additional one percent rate of such 17 taxes shall be allocated and distributed to the towns and villages in 18 such county in the same manner as the net collections attributable to 19 such county's three percent rate of such taxes are allocated and 20 distributed to such towns and villages as of the date this act shall 21 have become a law. In the event that any city in the county of Albany 22 exercises its prior right to impose tax pursuant to section 1224 of the 23 tax law, then the county of Albany shall not be required to allocate and 24 distribute net collections in accordance with the previous sentence for 25 any period of time during which any such city tax is in effect. 26 § 19. Section 2 of chapter 212 of the laws of 2013 amending the tax 27 law relating to sales and compensating use tax in Columbia county is 28 amended to read as follows: 29 § 2. Notwithstanding any provision of law to the contrary, if the 30 county of Columbia imposes the additional one percent rate of sales and 31 compensating use taxes authorized by the opening paragraph of section 32 1210 of the tax law, [as extended by section one of this act,] for any 33 portion of the [period] two year periods during which such county is so 34 authorized to impose such additional one percent rate of such taxes, 35 then the county of Columbia shall allocate and distribute quarterly to 36 the city of Hudson and the area in such county outside such city the 37 same proportion of net collections attributable to such additional one 38 percent rate of such taxes as such county was allocating and distribut- 39 ing the net collections from such county's three percent rate of such 40 taxes on July 31, 2008, and such portion of net collections attributable 41 to such additional one percent rate of such taxes shall be allocated and 42 distributed to the towns and villages in such county in the same manner 43 as the net collections attributable to such county's three percent rate 44 of such taxes were allocated and distributed to such towns and villages 45 on July 31, 2008. In the event that the city of Hudson exercises its 46 prior right to impose a tax pursuant to section 1224 of the tax law, 47 then the county of Columbia shall not be required to allocate and 48 distribute net collections in accordance with this section for any peri- 49 od of time during which any such city tax is in effect. 50 § 20. Section 2 of chapter 171 of the laws of 2015 amending the tax 51 law relating to extending the expiration of the authorization to the 52 county of Genesee to impose an additional one percent of sales and 53 compensating use taxes is amended to read as follows: 54 § 2. Notwithstanding any other provision of law to the contrary, the 55 one percent increase in sales and compensating use taxes authorized for 56 the county of Genesee [until November 30, 2017] pursuant to clause 20 ofS. 2092 19 1 subparagraph (i) of the opening paragraph of section 1210 of the tax 2 law, as amended by section one of this act, shall be divided in the same 3 manner and proportion as the existing three percent sales and compensat- 4 ing use taxes in such county are divided. 5 § 21. This act shall take effect immediately.
