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2 of the tax law is REPEALED and a new subparagraph (i) is added to read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.
LBD03799-01-7
S. 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 ending
S. 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 periods
S. 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 periods
S. 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 periods
S. 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 periods
S. 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, two
S. 2092 9
1 thousand 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[, and
38 ending 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 continuing
50 through the calendar year beginning on January first, two thousand
51 seventeen], 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 of
S. 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,
7 two thousand three, two thousand four, two thousand five, two thousand
8 six, two thousand seven, two thousand eight, two thousand nine, two
9 thousand ten, two thousand eleven, two thousand twelve, two thousand
10 thirteen, two thousand fourteen, two thousand fifteen, two thousand
11 sixteen,] 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-
29 dar 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 section
S. 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,
25 two thousand thirteen; September first, two thousand thirteen through
26 August thirty-first, two thousand fourteen; and September first, two
27 thousand fourteen through August thirty-first, two thousand fifteen;
28 September first, two thousand fifteen through August thirty-first, two
29 thousand sixteen; and September first, two thousand sixteen through
30 August 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 thousand
S. 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 fifty
S. 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, two
22 thousand 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 [the
36 period] 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 [the
46 period] 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, two
55 thousand seventeen]. The monies allocated and distributed pursuant to
56 this subdivision shall be allocated and distributed to towns and
S. 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-
13 eth, 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 one
S. 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 November
45 thirtieth, 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 thousand
5 seventeen], 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-
51 ber 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 the
S. 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 ending
11 November 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 [the
29 period 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 of
S. 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.