This bill has been amended

Bill S3812-2013

Authorizes certain counties, cities and school districts to impose up to a four percent rate of sales and compensating use taxes; repealer

Authorizes certain counties and cities to impose up to a four percent rate of sales and compensating use taxes; preserves the authority of certain municipalities to impose such taxes at rates in excess of four percent.

Details

Actions

  • Jan 8, 2014: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • Jan 8, 2014: returned to senate
  • Jan 8, 2014: died in assembly
  • Jun 21, 2013: referred to ways and means
  • Jun 20, 2013: DELIVERED TO ASSEMBLY
  • Jun 20, 2013: PASSED SENATE
  • Jun 13, 2013: AMEND BY RESTORING TO ORIGINAL PRINT 3812
  • May 20, 2013: AMENDED ON THIRD READING (T) 3812A
  • May 6, 2013: ADVANCED TO THIRD READING
  • May 1, 2013: 2ND REPORT CAL.
  • Apr 30, 2013: 1ST REPORT CAL.483
  • Feb 21, 2013: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Votes

VOTE: COMMITTEE VOTE: - Investigations and Government Operations - Apr 30, 2013
Ayes (8): Marcellino, Golden, Nozzolio, O'Mara, Zeldin, Hoylman, Diaz, Squadron
Ayes W/R (1): Carlucci

Memo

BILL NUMBER:S3812

TITLE OF BILL: An act to amend the tax law, in relation to authorizing certain counties, cities and school districts to impose up to a four percent rate of sales and compensating use taxes pursuant to the authority of article 29 of such law and to preserve the authority of certain counties and a city to impose such taxes at rates in excess of four percent; and to repeal certain provisions of such law relating thereto

PURPOSE: To permanently authorize counties, cities, and school districts to impose sales and compensating use taxes at rates up to 4% and to preserve the current authority of five counties and one city to impose such taxes at rates in excess of 4%.

SUMMARY OF PROVISIONS: Bill section 1 would repeal the opening paragraph of section 1210 of the Article 29 of the Tax Law, which currently authorizes counties, cities, and school districts to impose up to a 3% rate of tax, and also authorizes more than 50 counties and 5 cities to impose additional rates of tax in excess of 3%. These additional rate authorities are for two year periods, currently expiring November 30, 2013, except that one expires at the end of August, 2013, another expires at the end of December, 2013, and except that New York City has permanent authority to impose tax at the rate of 4.5%. Section 1 would also add a new opening paragraph to authorize every county and city to impose tax at a rate of up to 4%. Under the new paragraph, a county or city could impose tax at a rate from three to four percent, in quarter-percent increments. Rockland County's current additional 5/3% and 3/8% rates, totaling 1%, would not be continued as separate rates expressed in eighths, Rather, Rockland would have authority under the bill to impose the same 1% rate in excess of 3%, in 1/4% increments, that other counties would have under the bill. The special, separate distribution provisions for Rockland's current rates would be preserved, however, in Tax Law section 1262-1, as amended by bill section 25. Likewise, the current authority for Ontario County's separate 1/3% and 3/8% additional rates, for a total of 1/2%, would not be retained, since Ontario also would have authority under the bill to impose the same 1% rate in excess of 3%, in 1/4% increments, that other counties would have under the bill. However, the special revenue disposition provisions applicable to Ontario's existing 1/8% and 3/8% rates would likewise be preserved in Tax Law section 1262-r, amended by bill section 33, and in new Tax Law section 1262-w, added by bill section 35.

Bill section 4-a would add a new subdivision (k) to section 1210 of the Tax Law to preserve the current authority for the five counties that have rates in excess of 4% to continue to impose those rates through November 30, 2013, the end date of the current authorization period. Subdivision (k) would also preserve New York City's authority for its one-half percent rate in excess of 4% with no time limitation.

Generally, the remainder of the bill would conform other sections of Article 29 of the Tax Law to reflect the new 4% general rate authority, including deleting obsolete language. Tax Law section 1211 would be amended to allow a city of less than 125,000 to impose general sales and use taxes at the request of its school district, at

a rate up to 4%. Tax Law section 1212 would be amended to allow a school district to impose the section 1105(b) consumer utility taxes at a rate up to 4%. The maximum rates of tax authorized by section 1210, 1211 and 1212 have always been the same - 3% currently, and 4% under this bill.

Tax Law sections 1210-D and 1210-E, which authorize a 3/4% rate in excess of 4% for Erie County and a 1/4% rate in excess of 4% for Herkimer county, would be repealed, since bill section 4-a would add new Tax Law section 1210(k) to authorize those counties to impose those rates in excess of 4%, in 1/4% increments, Portions of section 1210-D relating to distribution of revenues from Erie county's additional 3/4% rate in excess of 4% would be preserved in new Tax Law section 1262-t, to be added by bill section 35.

The preemption rules in Tax Law section 1224 that establish the rights of a county and a city in the county each to 50% of the current combined maximum 3% rate they are authorized to impose in the city would generally be continued with respect to the new maximum 4% rate. See bill section 13, amending Tax Law section 1224(a), (b), and (c), and bill section 15, adding Tax Law section 1224(d), which re-codifies current section 1224(k) However, the bill would preserve the existing rights of counties and cities that currently have the sole right to impose an additional rate in excess of 3% to the exclusion of the other, to the extent of the county's or city's current rate in excess of 3%. Thus, if county A has a current right to impose an additional 1/4% rate above 3% and that rate is not subject to preemption by any city in the county, a city in the county could preempt that county only as to one-half of the 3/4% difference between 31/4% and 4%. This would mean that the city could preempt and have a 1 7/8% rate (50% of 3% plus 50% of 1/4%), even though a county or city cannot directly impose tax in 1/8% increments Because the bill would eliminate any county or city rate imposed in eighth percent increments, it would eliminate the possibility of a county or city preempting and having an effective rate expressed in sixteenths; thus also eliminating the possibility that merchants in the county would have to deal with more difficult tax calculations for them and for consumers.

More than 40 subdivisions of Tax Law section 1224 each provide that a county or city has the sole right to impose an additional rate that is not subject to preemption. The bill would repeal those subdivisions and replace them with new section 1224(e), which would set out the respective counties and cities and would preserve their current rights to current additional rates. New section 1224(t) would likewise preserve the sole right of five counties to impose their existing rates in excess of 4%. (A sixth county, Suffolk, also imposes a 1/4% rate in excess of 4%, but pursuant to the authority of section 1210-A, which provides that the 1/4% rate does not expire until the year 2030 and has its own non-preemption provision for that rate.)

The current rule in Tax Law section 1223(a) that certain cities in the counties of Cayuga, Cortland, Fulton, Madison, and Otsego can preempt the county's additional rate would be preserved in new section 1224(g), added by bill section 15.

Bill sections 18 through 34 make conforming amendments to preserve county distribution provisions applicable to existing rates of tax in excess of 3% or 4%.

Bill section 35 would add twelve new Tax Law sections Sections 1262-t, 1262-u, and 1262-v would preserve current consolidated law revenue dispositions applicable to Erie, Oneida, and Herkimer counties New Section 1262-w would preserve the disposition of a portion of Ontario's current 1/8% and 3/8% rates in excess of 3%. Sections 1262-x through 1262-ee would codify unconsolidated distribution provisions in chapters of the laws of 2009 for the following counties: 1262-x, Albany; 1262-y, Clinton; 1262-z, Columbia; 1262-aa, Genesee; 1262-bb, Monroe, 1262-cc, Onondaga; 1262-dd, Orange; and 1262-ee, Ulster.

These special provisions from the 2009 chapters generally apply only through November 30, 2013. Those sections with 2013 expirations would have to be extended in order to make them applicable after that date. Those sections with no express expiration should be reviewed if the rates they relate to are continued to see whether their special conditions should continue to apply in the future.

There are 57 counties outside New York City that impose general sales and use taxes pursuant to the authority of Tax Law section 1210(a)(1). Everyone of them imposes general sales and use taxes at the current "maximum authorized" rate of 3%. In addition, more than 50 of those counties impose additional rates, ranging from 1/8% to 1 1/2%. Some 25 cities impose general sales and use taxes pursuant to section 1210(a)(1); five of them are authorized to impose additional rates. The 1% additional rates for the cities of Mount Vernon and Yonkers are not subject to expiration. New York City imposes general sales and use taxes at the rate of 4 1/2%, also without expiration and not subject to preemption by the five counties in New York City, which are not authorized to impose sales and use taxes,. All but three of the additional county and city rates that are subject to expiration expire on November 30, 2013. Erie County's additional 1% rate expires November 30, 2013, but is expected to be renewed for another two years. White Plains' additional 3/4% rate expires August 31, 2013, New Rochelle's additional 1% rate expires December 31, 2011. All of these additional rates have typically been renewed for two years at a time. No school districts have authority to impose additional rates in excess of 3%.

JUSTIFICATION: As more and more localities have been authorized over the years to impose additional rates of sales and use taxes, the requirement to have their authority renewed every other year has placed an extraordinary administrative burden on them incurring additional time and expense by staff. This bill would provide local mandate relief by easing or eliminating this burden,. The biennial renewal bills also burden the State Legislature every other year in the same way. Drafting and renewing the State enabling legislation for this ever-expanding population of counties and cities, and then preparing model enactments for them to impose or extend the additional rates, have also tied up the Tax Department's resources. Often, a county or city seeks to rush a bill through the Legislature to meet a local fiscal emergency. These bills often get passed without sufficient time for the Tax Department to notify vendors and other persons required to collect taxes. Those businesses then do not have

sufficient time to adjust their cash registers and take other steps necessary to collect the correct amount of tax on the effective date of the new rate, putting them at risk and threatening the locality's revenues until the businesses can come into compliance.

By authorizing counties and cities each to impose at a rate up to 4%, the 52 counties and 5 cities that need the biannual renewals will be reduced to just the 5 counties that currently have rates in excess of 4%. This will alleviate the workload for those laboring in the counties, cities, New York State Legislature and New York State Tax Department. This authorization will also enhance flexibility for counties and cities to elect rates up to 4% to secure needed revenues as local requirements dictate, without the need for special state legislation. It will furthermore allow counties and cities to reduce rates when conditions allow, while still providing the opportunity for an increase if necessary.

This legislation benefits all stakeholders. it streamlines and optimizes state and local government operations. It also helps to minimize compliance problems for businesses required to collect sales and use taxes because there will be no need for state enabling legislation allowing cities and counties boards to adopt local enactments increasing their tax rates up to and including 4%. Moreover, businesses required to collect taxes will have notification of rate change in a timely fashion, improving operations.

LEGISLATIVE HISTORY: 2011-12: S.5629-B Advanced to Third Reading/A.6575-A Ways and Means Similar to A.10418 and S.6648A of 2009/2010

FISCAL IMPLICATIONS: Minimal Savings.

EFFECTIVE DATE: This bill would take effect December 1, 2014, and apply in accordance with the applicable transitional provisions in Tax Law sections 1106 and 1217, provided that a county, city or school district would be authorized immediately after the bill is enacted to adopt or amend local laws, ordinances or resolutions to impose sales and use taxes at a rate in excess of 3% pursuant to the authority of the bill to take effect December 1, 2014, or thereafter subject to the provisions of subdivisions (d) and (e) of section 1210, 1211, or 1212-A or subdivisions (e) and (f) of section 1212 of the tax law.


Text

STATE OF NEW YORK ________________________________________________________________________ 3812 2013-2014 Regular Sessions IN SENATE February 21, 2013 ___________
Introduced by Sen. MARCELLINO -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations AN ACT to amend the tax law, in relation to authorizing certain coun- ties, cities and school districts to impose up to a four percent rate of sales and compensating use taxes pursuant to the authority of arti- cle 29 of such law and to preserve the authority of certain counties and a city to impose such taxes at rates in excess of four percent; and to repeal certain provisions of such law relating thereto THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. The opening paragraph of section 1210 of the tax law is REPEALED and a new opening paragraph is added to read as follows: NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY, BUT SUBJECT TO THE LIMITATIONS AND EXEMPTIONS IN PART II OF THIS ARTICLE, ANY CITY IN THIS STATE OR COUNTY IN THIS STATE, EXCEPT A COUNTY WHOLLY WITHIN A CITY, ACTING THROUGH ITS LOCAL LEGISLATIVE BODY, IS HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING IN SUCH CITY OR COUNTY THE TAXES DESCRIBED IN EITHER SUBDIVISION (A) OR (B) OF THIS SECTION, BUT NOT BOTH, AT THE RATE OF ONE-HALF, ONE, ONE AND ONE-HALF, TWO, TWO AND ONE-HALF, THREE, THREE AND ONE-QUARTER, THREE AND ONE-HALF, THREE AND THREE-QUARTERS OR FOUR PERCENT, AND, IF THE CITY OR COUNTY IMPOSES THE TAXES DESCRIBED IN SUBDIVISION (A) OF THIS SECTION AT THE RATE OF FOUR PERCENT, ALSO AT THE ADDITIONAL RATE AUTHORIZED IN SUBDIVISION (K) OF THIS SECTION. ANY TAX IMPOSED PURSUANT TO THE AUTHORITY OF THIS SECTION SHALL BE ADMINISTERED, COLLECTED AND DISTRIBUTED BY THE COMMISSIONER AS PROVIDED IN SUBPART B OF PART III AND IN PART IV OF THIS ARTICLE. S 2. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as amended by chapter 406 of the laws of 2012, is amended to read as follows:
(1) Either, all of the taxes described in [article twenty-eight] SECTIONS ELEVEN HUNDRED FIVE AND ELEVEN HUNDRED TEN of this chapter, at the same uniform rate, as to which taxes all provisions of the local laws, ordinances or resolutions imposing such taxes shall be identical, except as to rate and except as otherwise provided, with the correspond- ing provisions in [such] article twenty-eight OF THIS CHAPTER, including the definition and exemption provisions of such article, so far as the provisions of such article twenty-eight can be made applicable to the taxes imposed by such city or county and with such limitations and special provisions as are set forth in this article. The taxes author- ized under this subdivision may not be imposed by a city or county unless the local law, ordinance or resolution imposes such taxes so as to include all portions and all types of receipts, charges or rents, subject to state tax under sections eleven hundred five and eleven hundred ten of this chapter, except as otherwise provided. (i) Any local law, ordinance or resolution enacted by any city of less than one million or by any county or school district, imposing the taxes author- ized by this subdivision, shall, notwithstanding any provision of law to the contrary, exclude from the operation of such local taxes all sales of tangible personal property for use or consumption directly and predominantly in the production of tangible personal property, gas, electricity, refrigeration or steam, for sale, by manufacturing, proc- essing, generating, assembly, refining, mining or extracting; and all sales of tangible personal property for use or consumption predominantly either in the production of tangible personal property, for sale, by farming or in a commercial horse boarding operation, or in both; and, unless such city, county or school district elects otherwise, shall omit the provision for credit or refund contained in clause six of subdivi- sion (a) or subdivision (d) of section eleven hundred nineteen of this chapter. (ii) Any local law, ordinance or resolution enacted by any city, county or school district, imposing the taxes authorized by this subdivision, shall omit the residential solar energy systems equipment exemption provided for in subdivision (ee), the commercial solar energy systems equipment exemption provided for in subdivision (hh) and the clothing and footwear exemption provided for in paragraph thirty of subdivision (a) of section eleven hundred fifteen of this chapter, unless such city, county or school district elects otherwise as to either such residential solar energy systems equipment exemption, such commercial solar energy systems equipment exemption or such clothing and footwear exemption. S 3. Subparagraph (iii) of paragraph 3 of subdivision (a) of section 1210 of the tax law is REPEALED and subparagraph (iv) of paragraph 3 of subdivision (a) of section 1210 of the tax law, as added by chapter 933 of the laws of 1985, is amended to read as follows: [(iv)] (III) Notwithstanding any other provision of law, [the one percent additional tax which] Cattaraugus county [is authorized to adopt pursuant to the opening paragraph of this section] shall not [be imposed] IMPOSE TAX on the retail sale or use of the energy sources and services described in subparagraph (i) of this paragraph AT A RATE GREATER THAN THREE PERCENT. S 4. Paragraph 3 of subdivision (a) of section 1210 of the tax law is amended by adding a new subparagraph (iv) to read as follows: (IV) NOTWITHSTANDING ANY OTHER PROVISION OF LAW, CHAUTAUQUA COUNTY SHALL NOT IMPOSE TAXES PURSUANT TO THE AUTHORITY OF THIS SUBDIVISION AT A RATE IN EXCESS OF THREE PERCENT UNLESS THE COUNTY EXEMPTS RESIDENTIAL
ENERGY SOURCES AND SERVICES FROM ANY SUCH TAXES PURSUANT TO SUBPARAGRAPH (I) OF THIS PARAGRAPH. S 5. Subparagraph (iii) of paragraph 3 of subdivision (b) of section 1210 of the tax law is REPEALED. S 6. Section 1210 of the tax law is amended by adding a new subdivi- sion (k) to read as follows: (K) (1) EACH OF THE FOLLOWING COUNTIES THAT IMPOSES THE TAXES DESCRIBED IN SUBDIVISION (A) OF THIS SECTION AT THE RATE OF FOUR PERCENT IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH TAXES AT UP TO THE FOLLOW- ING ADDITIONAL RATE IN EXCESS OF FOUR PERCENT, IN ONE-QUARTER PERCENT INCREMENTS, FOR THE PERIOD BEGINNING DECEMBER FIRST, TWO THOUSAND TWELVE, AND ENDING NOVEMBER THIRTIETH, TWO THOUSAND FOURTEEN: (I) ONE-QUARTER OF ONE PERCENT - HERKIMER, NASSAU. (II) ONE-HALF OF ONE PERCENT - ALLEGANY. (III) THREE-QUARTERS OF ONE PERCENT - ERIE, ONEIDA. (IV) ONE PERCENT - NONE. (2) EACH OF THE FOLLOWING CITIES THAT IMPOSES THE TAXES DESCRIBED IN SUBDIVISION (A) OF THIS SECTION AT THE RATE OF FOUR PERCENT IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDI- NANCES OR RESOLUTIONS IMPOSING SUCH TAXES, AT UP TO THE FOLLOWING ADDI- TIONAL RATE IN EXCESS OF FOUR PERCENT, IN ONE-QUARTER PERCENT INCRE- MENTS: (I) ONE-QUARTER OF ONE PERCENT - NONE. (II) ONE-HALF OF ONE PERCENT - NEW YORK CITY. (III) THREE-QUARTERS OF ONE PERCENT - NONE. (IV) ONE PERCENT - NONE. S 7. Section 1210-A of the tax law is amended by adding a new subdivi- sion (e) to read as follows: (E) NOTWITHSTANDING ANY CONTRARY PROVISION OF THIS ARTICLE, THE ONE-QUARTER PERCENT RATE OF TAX AUTHORIZED BY THIS SECTION SHALL NOT AFFECT OR BE AFFECTED BY THE RATE OF TAX THE COUNTY OF SUFFOLK IMPOSES OR IS AUTHORIZED TO IMPOSE UNDER ANY OTHER PROVISION OF THIS ARTICLE. S 8. Section 1210-B of the tax law is amended by adding a new subdivi- sion (d) to read as follows: (D) NOTWITHSTANDING ANY CONTRARY PROVISION OF THIS ARTICLE, THE ONE-QUARTER PERCENT RATE OF TAX AUTHORIZED BY THIS SECTION SHALL NOT AFFECT OR BE AFFECTED BY THE RATE OF TAX THE COUNTY OF SUFFOLK IMPOSES OR IS AUTHORIZED TO IMPOSE UNDER ANY OTHER PROVISION OF THIS ARTICLE. S 9. Section 1210-C of the tax law is amended by adding a new subdivi- sion (e) to read as follows: (E) NOTWITHSTANDING ANY CONTRARY PROVISION OF THIS ARTICLE, THE ONE-HALF PERCENT RATE OF TAX AUTHORIZED BY THIS SECTION SHALL NOT AFFECT OR BE AFFECTED BY THE RATE OF TAX THE COUNTY OF SCHENECTADY IMPOSES OR IS AUTHORIZED TO IMPOSE UNDER ANY OTHER PROVISION OF THIS ARTICLE. S 10. Section 1210-E of the tax law is REPEALED. S 11. Subdivision (a) of section 1211 of the tax law, as amended by chapter 300 of the laws of 1968, is amended to read as follows: (a) On request by a majority vote of the whole number of the school authorities of the school district or districts which are coterminous with, partly within or wholly within a city having a population of less than one hundred twenty-five thousand, such city is hereby authorized and empowered to adopt and amend local laws imposing for school district purposes the taxes authorized under section twelve hundred ten OF THIS SUBPART, at the rate of one-half, one, one and one-half, two, two and one-half [or], three, THREE AND ONE-QUARTER, THREE AND ONE-HALF, THREE
AND THREE-QUARTERS OR FOUR percent which rate shall be uniform for all taxes imposed pursuant to the authority of this section; provided, however, where a city imposes a tax under the authority of both [sections] SECTION twelve hundred ten OF THIS SUBPART and [twelve hundred eleven] THIS SECTION, the aggregate rate of the taxes imposed pursuant to both sections cannot exceed [three] FOUR percent. S 12. Subdivision (a) of section 1212 of the tax law, as amended by section 40 of part S-1 of chapter 57 of the laws of 2009, is amended to read as follows: (a) Any school district which is coterminous with, partly within or wholly within a city having a population of less than one hundred twen- ty-five thousand, is hereby authorized and empowered, by majority vote of the whole number of its school authorities, to impose for school district purposes, within the territorial limits of such school district and without discrimination between residents and nonresidents thereof, the taxes described in subdivision (b) of section eleven hundred five OF THIS CHAPTER (but excluding the tax on prepaid telephone calling services) and the taxes described in clauses (E) and (H) of subdivision (a) of section eleven hundred ten OF THIS CHAPTER, including the transi- tional provisions in subdivision (b) of section eleven hundred six of this chapter, so far as such provisions can be made applicable to the taxes imposed by such school district and with such limitations and special provisions as are set forth in this article, such taxes to be imposed at the rate of one-half, one, one and one-half, two, two and one-half [or], three, THREE AND ONE-QUARTER, THREE AND ONE-HALF, THREE AND THREE-QUARTERS OR FOUR percent which rate shall be uniform for all portions and all types of receipts and uses subject to such taxes. In respect to such taxes, all provisions of the resolution imposing them, except as to rate and except as otherwise provided herein, shall be identical with the corresponding provisions in [such] article twenty- eight of this chapter, including the applicable definition and exemption provisions of such article, so far as the provisions of such article twenty-eight of this chapter can be made applicable to the taxes imposed by such school district and with such limitations and special provisions as are set forth in this article. The taxes described in subdivision (b) of section eleven hundred five OF THIS CHAPTER (but excluding the tax on prepaid telephone calling service) and clauses (E) and (H) of subdivi- sion (a) of section eleven hundred ten OF THIS CHAPTER, including the transitional provision in subdivision (b) of [such] section eleven hundred six of this chapter, may not be imposed by such school district unless the resolution imposes such taxes so as to include all portions and all types of receipts and uses subject to tax under such subdivision (but excluding the tax on prepaid telephone calling service) and claus- es. Provided, however, that, where a school district imposes such taxes, such taxes shall omit the provision for refund or credit contained in subdivision (d) of section eleven hundred nineteen of this chapter with respect to such taxes described in [such] subdivision (b) of section eleven hundred five OF THIS CHAPTER unless such school district elects to provide such provision or, if so elected, to repeal such provision. S 13. Subdivisions (a) and (b) of section 1223 of the tax law, subdi- vision (a) as amended by chapter 74 of the laws of 2010 and subdivision (b) as separately amended by chapters 4, 8 and 9 of the laws of 2003, are amended to read as follows: (a) (1) No transaction taxable under sections twelve hundred two through twelve hundred four of this article shall be taxed pursuant to
this article by any county or by any city located therein, or by both, at an aggregate rate in excess of the highest rate set forth in the applicable subdivision of section twelve hundred one of this article [or, in the case of any taxes imposed]. (2) NO TRANSACTION TAXABLE pursuant to the authority of section twelve hundred ten or twelve hundred eleven of this article [(other than taxes imposed by the county of Nassau, Erie, Steuben, Cattaraugus, Suffolk, Oneida, Genesee, Greene, Franklin, Herkimer, Tioga, Orleans, Allegany, Ulster, Albany, Rensselaer, Tompkins, Wyoming, Columbia, Schuyler, Rock- land, Chenango, Monroe, Chemung, Seneca, Sullivan, Wayne, Livingston, Schenectady, Montgomery, Delaware, Clinton, Niagara, Yates, Lewis, Essex, Dutchess, Schoharie, Putnam, Chautauqua, Orange, Oswego, Ontario, Jefferson or Onondaga and by the county of Cortland and the city of Cortland and by the county of Broome and the city of Binghamton and by the county of Cayuga and the city of Auburn and by the county of Otsego and the city of Oneonta and by the county of Madison and the city of Oneida and by the county of Fulton and the city of Gloversville or the city of Johnstown as provided in section twelve hundred ten of this article) at a rate in excess of three percent, except that, in the city of Yonkers, in the city of Mount Vernon, in the city of New Rochelle, in the city of Fulton and in the city of Oswego, the rate may not be in excess of four percent and in the city of White Plains, the rate may not be in excess of four percent and except that in the city of Poughkeepsie in the county of Dutchess, if such county withdraws from the metropol- itan commuter transportation district pursuant to section twelve hundred seventy-nine-b of the public authorities law and if the revenues from a three-eighths percent rate of such tax imposed by such county, pursuant to the authority of section twelve hundred ten of this article, are required by local laws, ordinances or resolutions to be set aside for mass transportation purposes, the rate may not be in excess of three and three-eighths percent] SHALL BE TAXED PURSUANT TO SUCH SECTIONS BY ANY COUNTY OR BY ANY CITY LOCATED THEREIN, OR BY BOTH, AT AN AGGREGATE RATE IN EXCESS OF FOUR PERCENT, OTHER THAN TAXES IMPOSED BY A COUNTY OR BY A CITY AS PROVIDED, RESPECTIVELY, IN SUBDIVISION (K) OF SECTION TWELVE HUNDRED TEN OF THIS ARTICLE. (b) If a transaction is taxed by both a county and a city PURSUANT TO THE AUTHORITY OF SECTION TWELVE HUNDRED TWO, TWELVE HUNDRED THREE OR TWELVE HUNDRED FOUR OF THIS ARTICLE, OR PURSUANT TO THE AUTHORITY OF SECTION TWELVE HUNDRED TEN OR TWELVE HUNDRED ELEVEN OF THIS ARTICLE, the rate of tax on such transaction imposed by the county or city, not having prior right thereto pursuant to section twelve hundred twenty- four OF THIS ARTICLE, shall be deemed to be reduced (or the entire tax eliminated, if necessary) to the extent necessary to comply with the [foregoing] requirement OF PARAGRAPH ONE OR TWO OF SUBDIVISION (A) OF THIS SECTION. (C) A tax imposed by a county upon any transaction, to the extent that it would require a reduction in any tax rate imposed thereon by a city, shall not become effective in respect to any transaction taxed by such city (or in respect of other similar transactions outside of the city which, if occurring in such city, would be subject to such city tax) before the commencement of the city's next succeeding fiscal year and then only if the county shall have given notice to such city of its imposition of a tax on such transaction at least six months prior to the commencement of such fiscal year, provided however that the local legis- lative body of such city may waive the requirement of such notice and the postponement of the effective date of such tax. A city tax upon any
transaction, to the extent that it would require a reduction in any tax rate imposed by a county thereon, shall not become effective in respect of any transaction taxed by such county before the commencement of the county's next succeeding fiscal year and then only if the city shall have given notice to such county of its imposition of a tax on such transaction at least six months prior to the commencement of such fiscal year, provided, however, that the local legislative body of such county may waive the requirement of such notice and postponement of the effec- tive date of such tax. However, whether or not the six months' notice requirement provided in this section has been waived, a tax imposed pursuant to the authority of section twelve hundred ten or twelve hundred eleven OF THIS ARTICLE shall still be subject to the require- ments provided for in the first three sentences of subdivision (d) of such sections and in subdivision (e) of such sections. S 14. Subdivisions (a), (b) and (c) of section 1224 of the tax law, as amended by chapter 426 of the laws of 1968, paragraph 2 of subdivision (a) and paragraph 2 of subdivision (b) as amended by chapter 506 of the laws of 1976, paragraph 1 of subdivision (b) as amended by section 40 of part Y of chapter 63 of the laws of 2000, are amended to read as follows: (a) Where a county contains one or more cities of less than one million, such county shall have prior right to impose: (1) any or all of the taxes described in subdivisions (c), (d) and (e) of section twelve hundred one OF THIS ARTICLE, as authorized by section twelve hundred two OF THIS ARTICLE. (2) all of the taxes described in article twenty-eight OF THIS CHAPTER as authorized by subdivision (a) of section twelve hundred ten OF THIS ARTICLE, to the extent of one-half the maximum rates authorized under such subdivision, except as otherwise provided in this section. (b) Each city in such a county shall have prior right to impose: (1) any or all of the taxes described in subdivisions (b), (d), (e) and (f) of section eleven hundred five OF THIS CHAPTER, and, where the tax described in subdivision (b) of section eleven hundred five OF THIS CHAPTER is imposed, all of the taxes described in clauses (E), (G) and (H) of subdivision (a) of section eleven hundred ten of this chapter, as authorized by subdivision (b) of section twelve hundred ten of this article. (2) all of the taxes described in article twenty-eight OF THIS CHAPTER as authorized by subdivision (a) of section twelve hundred ten OF THIS ARTICLE, or by section twelve hundred eleven OF THIS ARTICLE, to the extent of one-half the maximum aggregate rates authorized under such subdivision (a) and such section twelve hundred eleven, except as other- wise provided in this section. (c) [However] EXCEPT AS OTHERWISE PROVIDED IN THIS SECTION, where a county containing a city with a population of one hundred twenty-five thousand or more imposes all of the taxes described in article twenty- eight OF THIS CHAPTER as authorized by subdivision (a) of section twelve hundred ten OF THIS ARTICLE (1) for county purposes and (2) for educa- tional purposes or for allocation and distribution to cities and the area outside cities, in accordance with section twelve hundred sixty-two OF THIS ARTICLE, the county shall have the prior right to impose such taxes for county purposes at A RATE not to exceed [one-third of the maximum rate authorized under subdivision (a) of section twelve hundred ten] ONE PERCENT and prior right to impose such taxes for educational purposes or for such allocation and distribution, or both, at A RATE not to exceed [one-third of such maximum rate] ONE PERCENT. In such event,
a city in the county shall have prior right to impose such taxes at A RATE not to exceed [one-third of such maximum rate] ONE PERCENT. TO THE EXTENT THAT SUCH A COUNTY IMPOSES TAX AT THE RATE OF FOUR PERCENT OR LESS, AND SUBDIVISION (E) OF THIS SECTION DOES NOT EXTEND TO THAT COUNTY THE SOLE RIGHT TO IMPOSE A RATE OF TAX IN EXCESS OF THREE PERCENT, THE COUNTY AND ANY CITY IN THAT COUNTY SHALL HAVE THE RESPECTIVE RIGHTS PROVIDED IN PARAGRAPH TWO OF SUBDIVISION (A) OR IN SUBDIVISION (B) OF THIS SECTION WITH RESPECT TO THE RATE OF TAX IN EXCESS OF THREE PERCENT, BUT NOT IN EXCESS OF FOUR PERCENT, NOT IMPOSED BY THAT COUNTY. S 15. Subdivisions (d), (e), (f), (g), (h), (i), (j), (k), (l), (m), (n), (o), (p), (q), (r), (t), (u), (v), (w), (x), (y), (z), (z-1), (aa), (bb), (cc), (dd), (ee), (ff) and (gg) of section 1224 of the tax law are REPEALED. S 16. Section 1224 of the tax law is amended by adding four new subdi- visions (d), (e), (f) and (g) to read as follows: (D) FOR PURPOSES OF THIS SECTION, THE TERM "PRIOR RIGHT" SHALL MEAN THE PREFERENTIAL RIGHT TO IMPOSE ANY TAX DESCRIBED IN SECTIONS TWELVE HUNDRED TWO AND TWELVE HUNDRED THREE, OR TWELVE HUNDRED TEN AND TWELVE HUNDRED ELEVEN, OF THIS ARTICLE AND THEREBY TO PREEMPT SUCH TAX AND TO PRECLUDE ANOTHER MUNICIPAL CORPORATION FROM IMPOSING OR CONTINUING THE IMPOSITION OF SUCH TAX TO THE EXTENT THAT SUCH RIGHT IS EXERCISED. HOWEVER, THE RIGHT OF PREEMPTION SHALL ONLY APPLY WITHIN THE TERRITORIAL LIMITS OF THE TAXING JURISDICTION HAVING THE RIGHT OF PREEMPTION. (E) EACH OF THE FOLLOWING COUNTIES AND CITIES SHALL HAVE THE SOLE RIGHT TO IMPOSE THE FOLLOWING RATE OF SALES AND COMPENSATING USE TAXES IN EXCESS OF THREE PERCENT, BUT NOT IN EXCESS OF FOUR PERCENT, THAT SUCH COUNTY OR CITY IS AUTHORIZED TO IMPOSE PURSUANT TO THE AUTHORITY OF SUBDIVISION (A) OF SECTION TWELVE HUNDRED TEN OF THIS ARTICLE. SUCH ADDITIONAL RATE OF TAX IN EXCESS OF THREE PERCENT SHALL NOT BE SUBJECT TO PREEMPTION. NOTHING IN THIS SUBDIVISION SHALL PRECLUDE A COUNTY OR A CITY IN THAT COUNTY FROM IMPOSING A RATE OF TAX PURSUANT TO THE AUTHORI- TY OF SUBDIVISION (A) OR (B) OF SECTION TWELVE HUNDRED TEN OF THIS ARTI- CLE IN EXCESS OF THREE PERCENT TO THE EXTENT THAT THIS SUBDIVISION DOES NOT RESERVE A RATE IN EXCESS OF THREE PERCENT TO THE COUNTY OR CITY. (1) COUNTIES: (A) ONE-QUARTER OF ONE PERCENT - NONE. (B) ONE-HALF OF ONE PERCENT - CHAUTAUQUA, ONTARIO, SCHENECTADY. (C) THREE-QUARTERS OF ONE PERCENT - DUTCHESS, ESSEX, JEFFERSON, LEWIS, ORANGE. (D) ONE PERCENT - ALBANY, ALLEGANY, BROOME, CATTARAUGUS, CHEMUNG, CHENANGO, CLINTON, COLUMBIA, DELAWARE, ERIE, FRANKLIN, GENESEE, GREENE, HERKIMER, LIVINGSTON, MONROE, MONTGOMERY, NASSAU, NIAGARA, ONEIDA, ONON- DAGA, ORLEANS, PUTNAM, RENSSELAER, ROCKLAND, SCHOHARIE, SCHUYLER, SENE- CA, STEUBEN, SUFFOLK, SULLIVAN, TIOGA, TOMPKINS, ULSTER, WAYNE, WYOMING, YATES. (2) CITIES: (A) ONE-QUARTER OF ONE PERCENT - NONE. (B) ONE-HALF OF ONE PERCENT - NONE. (C) THREE-QUARTERS OF ONE PERCENT - WHITE PLAINS. (D) ONE PERCENT - MOUNT VERNON, NEW ROCHELLE, YONKERS. (F) EACH OF THE FOLLOWING COUNTIES AND CITIES SHALL HAVE THE SOLE RIGHT TO IMPOSE THE FOLLOWING RATE OF SALES AND COMPENSATING USE TAXES IN EXCESS OF FOUR PERCENT THAT SUCH COUNTY OR CITY IS AUTHORIZED TO IMPOSE PURSUANT TO THE AUTHORITY OF SUBDIVISIONS (A) AND (K) OF SECTION TWELVE HUNDRED TEN OF THIS ARTICLE. SUCH ADDITIONAL RATE OF TAX IN EXCESS OF FOUR PERCENT SHALL NOT BE SUBJECT TO PREEMPTION.
(1) COUNTIES: (A) ONE-QUARTER OF ONE PERCENT - HERKIMER, NASSAU. (B) ONE-HALF OF ONE PERCENT - ALLEGANY. (C) THREE-QUARTERS OF ONE PERCENT - ERIE, ONEIDA. (D) ONE PERCENT - NONE. (2) CITIES: (A) ONE-QUARTER OF ONE PERCENT - NONE. (B) ONE-HALF OF ONE PERCENT - NONE. (C) THREE-QUARTERS OF ONE PERCENT - NONE. (D) ONE PERCENT - NONE. (G) EACH OF THE FOLLOWING CITIES IS AUTHORIZED TO PREEMPT THE TAXES IMPOSED PURSUANT TO THE AUTHORITY OF SUBDIVISION (A) OF SECTION TWELVE HUNDRED TEN OF THIS ARTICLE BY THE COUNTY IN WHICH IT IS LOCATED, TO THE EXTENT OF ONE-HALF THE MAXIMUM AGGREGATE RATE AUTHORIZED UNDER SECTION TWELVE HUNDRED TEN OF THIS ARTICLE: AUBURN, IN CAYUGA COUNTY; CORTLAND, IN CORTLAND COUNTY; GLOVERSVILLE OR JOHNSTOWN, IN FULTON COUNTY; ONEIDA, IN MADISON COUNTY; ONEONTA, IN OTSEGO COUNTY. AS OF THE DATE THIS SUBDI- VISION TAKES EFFECT, ANY SUCH PREEMPTION IN EFFECT ON SUCH DATE SHALL CONTINUE IN FULL FORCE AND EFFECT UNTIL THE EFFECTIVE DATE OF A LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED OR AMENDED BY A CITY TO CHANGE SUCH PREEMPTION. ANY PREEMPTION TO TAKE EFFECT UNDER THIS SUBDIVISION AFTER THE DATE THIS SUBDIVISION TAKES EFFECT SHALL BE SUBJECT TO THE NOTICE REQUIREMENTS IN SECTION TWELVE HUNDRED TWENTY-THREE OF THIS SUBPART AND TO THE OTHER REQUIREMENTS OF THIS ARTICLE. S 17. Subdivisions (s) and (hh) of section 1224 of the tax law, subdi- vision (s) as amended by chapter 117 of the laws of 2004, paragraph 2 of subdivision (s) as amended by section 3-a and subdivision (hh) as added by section 3 of part M-1 of chapter 109 of the laws of 2006, are amended to read as follows: [(s)] (H) (1) Notwithstanding any other provision of this section, each city in the county of Oswego shall have prior right to impose: (A) all of the taxes described in article twenty-eight of this chapter as authorized by subdivision (a) of section twelve hundred ten or by section twelve hundred eleven of this article, up to the maximum rate authorized by the opening paragraph of such section twelve hundred ten. (B) any or all of the taxes described in subdivisions (b), (d), (e) and (f) of section eleven hundred five of this chapter, and, where the tax described in such subdivision (b) of section eleven hundred five is imposed, all of the taxes described in clauses (E), (G) and (H) of subdivision (a) of section eleven hundred ten of this chapter, as authorized by subdivision (b) of section twelve hundred ten of this article. (2) Notwithstanding any provision of this article, [during any period that] TAX IMPOSED BY the county of Oswego [is authorized to impose an additional rate of tax by] PURSUANT TO THE AUTHORITY OF SUBDIVISION (A) OF section twelve hundred ten of this article[, such county shall have the sole right to impose such additional rate, such additional rate of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to this article or any other law, and such additional rate of tax] AT THE RATE OF FOUR PERCENT OR LESS shall not be subject to [pre-emption and] PREEMPTION BUT shall apply only in the area of the county outside the cities in such county, provided that such [additional] rate of the county shall apply in a city in such county to the extent the city does not impose tax pursuant to the authority of section twelve hundred ten of this article [at a rate greater than three percent].
[(hh)] (I) Notwithstanding the foregoing provisions of this section or other law to the contrary: (1) If a county, other than a county to which subdivision (c) of this section applies and other than Oswego county, and a city in the county each impose sales and compensating use taxes pursuant to the authority of subpart B of part one of this article, and (A) neither elects to tax motor fuel and diesel motor fuel as described in subdivision (m) of section eleven hundred eleven of this chapter, the provisions of paragraph two of subdivisions (a) and (b) of this section, EXCEPT AS OTHERWISE PROVIDED IN SUBDIVISIONS (E) THROUGH (G) OF THIS SECTION, shall apply to their rates of tax on motor fuel and diesel motor fuel in such city; or (B) both elect to tax motor fuel and diesel motor fuel as described in subdivision (m) of section eleven hundred eleven of this chapter, each shall have the prior right to the taxes on such fuels as described in subdivision (m) of section eleven hundred eleven of this chapter, to the extent of one-half the maximum rate authorized for such county or city, without regard to whether they have chosen the two dollar or three dollar base on which such taxes may be imposed; or (C) only one of them elects to tax motor fuel and diesel motor fuel as described in subdivision (m) of section eleven hundred eleven of this chapter, the one that did not make such election shall have the prior right to impose taxes on such fuels described in subdivision (m) of section eleven hundred eleven of this chapter, to the extent of one-half the maximum rate, and the one that did make such election shall have the prior right to impose taxes on such fuels described in subdivision (m) of section eleven hundred eleven of this chapter, to the extent of one- half the maximum rate authorized for such locality but with regard to whether it chose the two dollar or three dollar base on which such taxes may be imposed. (2) If a county to which subdivision (c) of this section applies and a city in such county each impose sales and compensating use taxes pursu- ant to the authority of subpart B of part one of this article, and (A) neither elects to tax motor fuel and diesel motor fuel as described in subdivision (m) of section eleven hundred eleven of this chapter, the provisions of subdivision (c) of this section shall apply to their rates of tax on motor fuel and diesel motor fuel in such city; or (B) both elect to tax motor fuel and diesel motor fuel as described in subdivision (m) of section eleven hundred eleven of this chapter, the county shall have the prior right to impose taxes on such fuels as described in subdivision (m) of section eleven hundred eleven of this chapter, to the extent of two-thirds, and the city shall have the prior right to impose taxes on such fuels as described in subdivision (m) of section eleven hundred eleven of this chapter, to the extent of one- third, of the maximum rate authorized for such county and city, without regard to whether they have chosen the two dollar or three dollar base on which such taxes may be imposed; or (C) only one of them elects to tax motor fuel and diesel motor fuel as described in subdivision (m) of section eleven hundred eleven of this chapter, if the county did not make such election, it shall have the prior right to impose taxes on such fuels described in subdivision (m) of section eleven hundred eleven of this chapter, to the extent of two- thirds the maximum rate authorized, and the city shall have the prior right to impose taxes on such fuels described in subdivision (m) of section eleven hundred eleven of this chapter, to the extent of one-
third the maximum rate authorized for such city but with regard to whether it chose the two dollar or three dollar base on which such tax may be imposed; and, if the city did not make the election, it shall have the prior right to impose taxes on such fuels described in subdivi- sion (m) of section eleven hundred eleven of this chapter, to the extent of one-third the maximum rate authorized, and the county shall have the prior right to impose taxes on such fuels described in subdivision (m) of section eleven hundred eleven of this chapter, to the extent of two- thirds the maximum rate authorized for such county but with regard to whether it chose the two dollar or three dollar base on which such taxes may be imposed. (3) In Oswego county, references in subparagraph (A) of paragraph one of subdivision [(s)] (H) of this section to tax imposed by a city in such county at the maximum rate authorized or in subparagraph (B) of PARAGRAPH ONE OF subdivision [(s)] (H) of this section to the taxes described in subdivision (b) of section eleven hundred five of this chapter shall include tax imposed by the city pursuant to any election it makes under subdivision (m) of section eleven hundred eleven of this chapter, regardless of whether such city chooses the two dollar or three dollar base on which such tax may be imposed. (4) Nothing in this subdivision or in subdivision (m) of section elev- en hundred eleven of this chapter shall be construed to affect the authority of a county or city to impose an additional rate of tax IN EXCESS OF FOUR PERCENT pursuant to this article, provided that, if a county or city makes the election described in subdivision (m) of section eleven hundred eleven of this chapter, such election shall apply uniformly to any tax it imposes pursuant to the authority of subpart B of part one of this article, including any SUCH additional rate of tax it is authorized to impose. (5) For purposes of this section, the terms "maximum rate authorized" and "maximum rate" shall each have the same meaning as in subdivisions (a)[, (b)] and [(c)] (B) of this section. S 18. Paragraph 2 of subdivision (c) of section 1261 of the tax law, as amended by section 9 of part SS-1 of chapter 57 of the laws of 2008, is amended to read as follows: (2) However, the taxes, penalties and interest from the [additional] one percent rate IN EXCESS OF THREE PERCENT which the city of Yonkers is authorized to impose pursuant to section twelve hundred ten of this article, after the comptroller has reserved such refund fund and such cost shall be paid to the special sales and compensating use tax fund for the city of Yonkers established by section ninety-two-f of the state finance law at the times set forth in [the preceding sentence] PARAGRAPH ONE OF THIS SUBDIVISION. S 19. Subdivisions (a) and (b) of section 1262-a of the tax law, subdivision (a) as amended and subdivision (b) as added by chapter 617 of the laws of 1992, are amended to read as follows: (a) In the event that the county of Tompkins and the city of Ithaca both impose the same taxes described in section twelve hundred two, twelve hundred three or twelve hundred ten of this [chapter] ARTICLE, the county shall have power to impose or continue to impose such taxes on the area of the county outside such city up to the maximum rate authorized therefor. In such event, notwithstanding the provisions of [the preceding] section TWELVE HUNDRED SIXTY-TWO OF THIS PART, the portion of the net collections received by the county by reason of its additional rate on such area (CONSIDERED WITHOUT REGARD TO THE PORTION OF ANY COUNTY RATE IN EXCESS OF THREE PERCENT), shall be allocated quar-
terly to the towns in such area in proportion to their respective popu- lations, and allocated between the towns and villages, if any village elects to take its share in cash, in proportion to their respective populations, determined in accordance with the latest decennial federal census or special population census taken pursuant to section twenty of the general municipal law completed and published prior to the end of the quarter for which the allocation is made. (b) Notwithstanding any other provision of law to the contrary, if the county of Tompkins imposes [the additional one-half or one percent rate of] tax pursuant to the [provisions] AUTHORITY of SUBDIVISION (A) OF section twelve hundred ten of this article AT A RATE IN EXCESS OF THREE PERCENT, the [net collections received by the] county [of Tompkins on account of such additional rate during the first six months such addi- tional rate is in effect] shall [be retained by the county of Tompkins to be used for any county purpose. Thereafter,] RETAIN seventy-five [per centum] PERCENT of net collections attributable to such [additional] rate [shall be retained by the county of Tompkins] IN EXCESS OF THREE PERCENT, to be used for any county purpose, and SHALL ALLOCATE the remaining twenty-five [per centum] PERCENT of [such] net collections [shall be allocated] FROM SUCH RATE IN EXCESS OF THREE PERCENT BETWEEN THE CITY OF ITHACA AND THE AREA OF THE COUNTY OUTSIDE SUCH CITY as follows: (1) Where the city of Ithaca imposes [a] tax pursuant to the authority of subdivision (a) of section [one thousand two] TWELVE hundred ten of this article, [that portion received by] the county [on account of the additional tax imposed by the county] SHALL ALLOCATE THE PORTION OF SUCH NET COLLECTIONS ON ACCOUNT OF ITS RATE OF TAX IN EXCESS OF THREE PERCENT within the city of Ithaca [shall be allocated] to the city of Ithaca to be used for any city purpose. Where the city of Ithaca does not impose [a] tax pursuant to the authority of such subdivision (a) of section [one thousand two] TWELVE hundred ten the amount required to be allo- cated to such city, to be used for any city purpose, shall be determined in proportion to such city's population determined as a portion of the county's total population as determined in accordance with the latest decennial federal census or special population census taken pursuant to section twenty of the general municipal law completed and published prior to the end of the quarter for which the allocation is made. (2) The balance of such twenty-five [per centum] PERCENT OF THE COUN- TY'S NET COLLECTIONS FROM ITS TAX IMPOSED AT A RATE IN EXCESS OF THREE PERCENT, after deduction of the amount allocated to the city of Ithaca pursuant to paragraph one of this subdivision, shall be allocated to the towns of such county, and between towns and villages, if any village elects to take its share in cash, in the manner described in subdivision (a) of this section with respect to the area of the county outside the city of Ithaca. S 20. Section 1262-e of the tax law, as amended by chapter 246 of the laws of 2011, is amended to read as follows: S 1262-e. [Establishment] NASSAU COUNTY-ESTABLISHMENT of local govern- ment assistance programs [in Nassau county]. 1. Towns and cities. Notwithstanding any other provision of law to the contrary, for [the] calendar [year] YEARS beginning [on] January first, nineteen hundred ninety-eight and continuing [through the calendar year beginning on January first, two thousand thirteen] ANNUALLY THEREAFTER, the county of Nassau shall enact and establish a local government assistance program for the towns and cities within such county to assist such towns and cities to minimize real property taxes; defray the cost and expense of
the treatment, collection, management, disposal, and transportation of municipal solid waste, and to comply with the provisions of chapter two hundred ninety-nine of the laws of nineteen hundred eighty-three; and defray the cost of maintaining conservation and environmental control programs. Such special assistance program for the towns and cities with- in such county and the funding for such program shall equal [one-third of] the revenues received by such county from the imposition of [the three-quarters percent] ITS sales and COMPENSATING use [tax during] TAXES IMPOSED AT THE RATE OF ONE-QUARTER OF ONE PERCENT IN EXCESS OF THREE PERCENT EACH calendar [years two thousand one, two thousand two, two thousand three, two thousand four, two thousand five, two thousand six, two thousand seven, two thousand eight, two thousand nine, two thousand ten, two thousand eleven, two thousand twelve and two thousand thirteen additional to the regular three percent rate authorized for such county in section twelve hundred ten of this article] YEAR. The monies for such special local assistance shall be paid and distributed to the towns and cities on a per capita basis using the population figures in the latest decennial federal census. Provided further, that notwithstanding any other law to the contrary, the establishment of such special assistance program shall preclude any city or town within such county from preempting or claiming under any other section of this [chapter] ARTICLE the revenues derived from the [additional] COUNTY'S FIRST THREE-QUARTERS OF ONE PERCENT RATE OF tax IN EXCESS OF THREE PERCENT authorized by section twelve hundred ten of this article. Provided further, that any such town or towns may, by resolution of the town board, apportion all or a part of monies received in such special assistance program to an improvement district or special district account within such town or towns in order to accomplish the purposes of this special assistance program. 2. Villages. Notwithstanding any other provision of law to the contra- ry, for [the] calendar [year] YEARS beginning [on] January first, nine- teen hundred ninety-eight and continuing [through the calendar year beginning on January first, two thousand thirteen] ANNUALLY THEREAFTER, the county of Nassau, by local law, is hereby empowered to enact and establish a local government assistance program for the villages within such county to assist such villages to minimize real property taxes; defray the cost and expense of the treatment, collection, management, disposal, and transportation of municipal solid waste; and defray the cost of maintaining conservation and environmental control programs. The funding of such local assistance program for the villages within such county may be provided by Nassau county during any calendar year in which such village local assistance program is in effect and shall not exceed one-sixth of the revenues [received] THE COUNTY RECEIVES from [the imposition of the three-quarters percent] ITS sales and COMPENSAT- ING use [tax that are remaining after the towns and cities have received their funding pursuant to the provisions of subdivision one of this section] TAXES IMPOSED AT THE RATE OF ONE-HALF OF ONE PERCENT IN EXCESS OF THREE PERCENT. The funding for such village local assistance program shall be paid and distributed to the villages on a per capita basis using the population figures in the latest decennial federal census. Provided further, that the establishment of such village local assist- ance program shall preclude any village within such county from [preempting or] claiming under any other section of this [chapter] ARTI- CLE the revenues derived from the [additional] COUNTY'S FIRST THREE-QUARTERS OF ONE PERCENT RATE OF tax IN EXCESS OF THREE PERCENT authorized by section twelve hundred ten of this article.
S 21. Section 1262-g of the tax law, as amended by chapter 245 of the laws of 2011, is amended to read as follows: S 1262-g. [Allocation] ONEIDA COUNTY-ALLOCATION and distribution of net collections from the [additional] one percent rate of sales and compensating use taxes in [Oneida county] EXCESS OF THREE PERCENT. Notwithstanding any contrary provision of law, if the county of Oneida imposes sales and compensating use taxes at a rate which is one percent [additional to] IN EXCESS OF the three percent rate, AS authorized by section twelve hundred ten of this article[, as authorized by such section], (a) where a city in such county imposes tax pursuant to the authority of subdivision (a) of such section twelve hundred ten, such county shall allocate, distribute and pay in cash quarterly to such city one-half of the net collections attributable to such [additional] one percent rate of the county's taxes collected in such city's boundaries; (b) where a city in such county does not impose tax pursuant to the authority of such subdivision (a) of such section twelve hundred ten, such county shall allocate, distribute and pay in cash quarterly to such city not so imposing tax a portion of the COUNTY'S net collections attributable to one-half of [the county's additional] SUCH one percent rate of tax calculated on the basis of the ratio which such city's popu- lation bears to the county's total population, such populations as determined in accordance with the latest decennial federal census or special population census taken pursuant to section twenty of the gener- al municipal law completed and published prior to the end of the quarter for which the allocation is made, which special census must include the entire area of the county; and (c) provided, however, that such county shall dedicate the first one million five hundred thousand dollars of net collections attributable to such [additional] one percent rate of tax received by such county after the county receives in the aggregate eighteen million five hundred thousand dollars of net collections from such [additional] one percent rate of tax imposed for any [of the peri- ods: September first, two thousand ten through August thirty-first, two thousand eleven; September first, two thousand eleven through August thirty-first, two thousand twelve; and] TWELVE MONTH PERIOD COMMENCING September first[, two thousand twelve through] AND ENDING THE FOLLOWING August thirty-first, [two thousand thirteen,] to an allocation on a per capita basis, utilizing figures from the latest decennial federal census or special population census taken pursuant to section twenty of the general municipal law, completed and published prior to the end of the year for which such allocation is made, which special census must include the entire area of such county, to be allocated and distributed among the towns of Oneida county by appropriation of its board of legis- lators; provided, further, that nothing herein shall require such board of legislators to make any such appropriation until it has been notified by any town by appropriate resolution and, in any case where there is a village wholly or partly located within a town, a resolution of every such village, embodying the agreement of such town and village or villages upon the amount of such appropriation to be distributed to such village or villages out of the allocation to the town or towns in which it is located. S 22. Section 1262-h of the tax law, as amended by chapter 132 of the laws of 2011, is amended to read as follows: S 1262-h. [Allocation] STEUBEN COUNTY-ALLOCATION and distribution of net collections from the [additional] one percent rate of sales and compensating use taxes in [Steuben county] EXCESS OF THREE PERCENT. Notwithstanding any provision of law to the contrary, of the net
collections received by the county of Steuben as a result of the imposi- tion of the [additional] one percent rate of tax IN EXCESS OF THREE PERCENT authorized by section twelve hundred ten of this article [(a) during the period beginning December first, nineteen hundred ninety- three and ending November thirtieth, nineteen hundred ninety-four, the county of Steuben shall pay or cause to be paid to the city of Hornell the sum of two hundred thousand dollars, to the city of Corning the sum of three hundred thousand dollars, and the sum of five hundred thousand dollars to the towns and villages of the county of Steuben, on the basis of the ratio which the full valuation of real property in each town or village bears to the aggregate full valuation of real property in all of the towns and villages in such area. Of the net collections received by the county of Steuben as a result of the imposition of said additional one percent rate of tax authorized by section twelve hundred ten of this article during the period beginning December first, nineteen hundred ninety-four and ending November thirtieth, nineteen hundred ninety-five, the county of Steuben shall pay or cause to be paid to the city of Hornell the sum of three hundred thousand dollars, to the city of Corn- ing the sum of four hundred fifty thousand dollars, and the sum of seven hundred fifty thousand dollars to the towns and villages of the county of Steuben, on the basis of the ratio which the full valuation of real property in each town or village bears to the aggregate full valuation of real property in all of the towns and villages in such area; and (b) during the period beginning December first, nineteen hundred ninety-five and ending November thirtieth, two thousand seven, the county of Steuben shall annually pay or cause to be paid to the city of Hornell the sum of five hundred fifty thousand dollars, to the city of Corning the sum of six hundred thousand dollars, and the sum of seven hundred fifty thou- sand dollars to the towns and villages of the county of Steuben, on the basis of the ratio which the full valuation of real property in each town or village bears to the aggregate full valuation of real property in all of the towns and villages in such area; and during the period beginning December first, two thousand seven and ending November thirti- eth, two thousand nine, the county of Steuben shall annually pay or cause to be paid to the city of Hornell the sum of six hundred ten thou- sand dollars, to the city of Corning the sum of six hundred fifty thou- sand dollars, and the sum of seven hundred fifty thousand dollars to the towns and villages of the county of Steuben, on the basis of the ratio which the full valuation of real property in each town or village bears to the aggregate full valuation of real property in all of the towns and villages in such area; and during the period beginning December first, two thousand nine and ending November thirtieth, two thousand eleven, the county of Steuben shall annually pay or cause to be paid to the city of Hornell the sum of seven hundred ten thousand dollars, to the city of Corning the sum of seven hundred ten thousand dollars, and the sum of seven hundred fifty thousand dollars to the towns and villages of the county of Steuben, on the basis of the ratio which the full valuation of real property in each town or village bears to the aggregate full valu- ation of real property in all of the towns and villages in such area; and] during the period beginning December first, two thousand eleven and ending November thirtieth, two thousand thirteen, AND CONTINUING FOR SUCH TWELVE-MONTH PERIODS THEREAFTER, the county of Steuben shall annu- ally pay or cause to be paid to the city of Hornell the sum of seven hundred forty thousand dollars, to the city of Corning the sum of seven hundred forty thousand dollars, and the sum of seven hundred fifty thou- sand dollars to the towns and villages of the county of Steuben, on the
basis of the ratio which the full valuation of real property in each town or village bears to the aggregate full valuation of real property in all of the towns and villages in such area. S 23. Section 1262-i of the tax law, as amended by chapter 420 of the laws of 2003, is amended to read as follows: S 1262-i. [Allocation] TIOGA COUNTY - ALLOCATION of net collections from the [additional] one percent rate of sales and compensating use taxes in [the county of Tioga] EXCESS OF THREE PERCENT. Notwithstanding any contrary provision of law, one-half of the net collections received by the county of Tioga from the one percent RATE OF sales and compensat- ing use taxes in [addition to the] EXCESS OF three percent [rate, each as] authorized by section twelve hundred ten of this article[,] shall be deposited in the general fund of such county and one-half of such collections shall be deposited by the county of Tioga in a capital reserves fund. Disbursements from such capital reserves fund shall sole- ly be made for the purposes of capital projects and repaying any debts incurred for such capital projects in the county of Tioga. S 24. Section 1262-j of the tax law, as amended by chapter 180 of the laws of 1995, subdivision (b) as amended by chapter 27 of the laws of 2001 and subdivision (c) as amended by chapter 122 of the laws of 2011, is amended to read as follows: S 1262-j. [Allocation] SUFFOLK COUNTY - ALLOCATION and distribution of net collections from the [additional] ONE PERCENT RATE OF sales and compensating use taxes in [Suffolk county] EXCESS OF THREE PERCENT. [(a) Notwithstanding any provision of law to the contrary, of the net collections received by the county of Suffolk as a result of the imposi- tion of up to the additional one percent rate of tax authorized by section twelve hundred ten of this chapter during the period beginning January first, nineteen hundred ninety-four and ending December thirty- first, nineteen hundred ninety-five, the county of Suffolk shall allo- cate such net collections as follows: one-eighth of the net collections received shall be dedicated for public safety purposes; an appropriate amount shall be used to bring the maximum funds dedicated to the sewer stabilization fund to twelve million five hundred thousand dollars annu- ally; and, the balance shall be deposited in the general fund of the county of Suffolk. (b) Notwithstanding any provision of law to the contrary, of the net collections received by the county of Suffolk as a result of the increase of three-quarters of one percent to the tax authorized by section twelve hundred ten of this article for the period beginning January first, nineteen hundred ninety-six and ending May thirty-first, two thousand one, imposed by local laws or resolutions (by simple major- ity) by the county legislature, and signed by the county executive, the county of Suffolk shall allocate such net collections as follows: an amount equal to no less than one-eighth and no more than one-quarter of net collections which would be received from the imposition of a full one percent rate increase, shall be dedicated for public safety purposes and the balance shall be deposited in the general fund of the county of Suffolk. (c)] Notwithstanding any provision of law to the contrary, [of the net collections received by] IF the county of Suffolk [as a result of the increase] IMPOSES SALES AND COMPENSATING USE TAXES AT THE RATE of one percent [to the tax] IN EXCESS OF THREE PERCENT, AS authorized by section twelve hundred ten of this article [for the period beginning June first, two thousand one and ending November thirtieth, two thousand thirteen], imposed by local laws or resolutions (by simple majority) by
the county legislature, and signed by the county executive, the county of Suffolk shall allocate [such] net collections FROM SUCH ONE PERCENT RATE IN EXCESS OF THREE PERCENT as follows: no less than one-eighth and no more than three-eighths of such net collections received shall be dedicated for public safety purposes and the balance shall be deposited in the general fund of the county of Suffolk. S 25. Subdivision (d) of section 1262-k of the tax law, as added by chapter 117 of the laws of 2004, is amended to read as follows: (d) Subdivisions (a) and (b) of this section shall apply only with respect to taxes imposed at a rate not to exceed three percent by the county of Oswego and by any city in such county and without regard to any [additional] rate of tax IN EXCESS OF THREE PERCENT that such county or any such city may be authorized to or does impose. S 26. Section 1262-l of the tax law, as amended by chapter 124 of the laws of 2011, is amended to read as follows: S 1262-l. [Allocation] ROCKLAND COUNTY-ALLOCATION and distribution of net collections from the [additional] ONE PERCENT rate of sales and compensating use tax in [Rockland county] EXCESS OF THREE PERCENT. [1.] Notwithstanding any provision of law to the contrary, if the county of Rockland imposes the [additional five-eighths of] one percent rate of tax IN EXCESS OF THREE PERCENT authorized by section twelve hundred ten of this article [during the period beginning March] EFFECTIVE DECEMBER first, two thousand [two, and ending November thirtieth, two thousand] thirteen AND THEREAFTER, such county shall allocate and distribute [twenty percent] (1) ONE-EIGHTH of the net collections from such [addi- tional] ONE PERCENT rate to the towns and villages in the county in accordance with subdivision (c) of section twelve hundred sixty-two of this part on the basis of the ratio which the population of each such town or village bears to such county's total population; and [2. Notwithstanding any provision of law to the contrary, if the coun- ty of Rockland imposes the additional three-eighths of one percent rate of tax authorized by section twelve hundred ten of this article during the period beginning March first, two thousand seven, and ending Novem- ber thirtieth, two thousand thirteen, such county shall allocate and distribute sixteen and two-thirds percent] (2) ONE-EIGHTH of the net collections from such [additional] ONE PERCENT rate to the general funds of towns and villages within the county of Rockland with existing town and village police departments [from March first, two thousand seven through December thirty-first, two thousand seven and thirty-three and one-third percent of the net collections from such additional rate from January first, two thousand eight through November thirtieth, two thou- sand thirteen. The monies allocated and distributed pursuant to this subdivision shall be allocated and distributed to towns and villages with police departments] on the basis of the number of full-time equiv- alent police officers employed by each police department and shall not be used for salaries heretofore or hereafter negotiated. S 27. Section 1262-l of the tax law, as added by chapter 207 of the laws of 2002, is amended by adding a new subdivision (c) to read as follows: (C) THIS SECTION SHALL APPLY TO TAXES IMPOSED IN WARREN COUNTY ONLY AT THE RATE OF THREE PERCENT OR LESS. S 28. Section 1262-m of the tax law, as amended by chapter 371 of the laws of 2003, is amended to read as follows: S 1262-m. [Allocation] CHENANGO COUNTY - ALLOCATION of net collections from the [additional] one percent rate of sales and compensating use taxes in [the county of Chenango] EXCESS OF THREE PERCENT. Notwithstand-
ing any contrary provision of law, all net collections received by the county of Chenango from the one percent RATE OF sales and compensating use taxes in [addition to] EXCESS OF the three percent rate[, each as] authorized by section twelve hundred ten of this article[,] shall be used, in the first instance, to pay the cost of constructing and repay- ing any debts incurred in the construction of the Chenango county public safety building project, and any operational costs related to the Chenango county public safety building. Any and all revenue derived from such [additional] one percent RATE OF tax IN EXCESS OF THREE PERCENT, after the construction and debt financing costs of the Chenango county public safety building project annex, and any operational costs related to the Chenango county public safety building are paid, shall be depos- ited by the county of Chenango in a capital reserves fund. Disbursements from such capital reserves fund shall solely be made for the purposes of capital projects and repaying any debts incurred for such capital projects in the county of Chenango. S 29. Section 1262-n of the tax law, as amended by chapter 240 of the laws of 2011, is amended to read as follows: S 1262-n. [Disposition] NIAGARA COUNTY-DISPOSITION of net collections from the [additional] one percent rate of sales and compensating use taxes in [the county of Niagara] EXCESS OF THREE PERCENT. Notwithstand- ing any contrary provision of law, if the county of Niagara imposes the [additional] one percent rate of sales and compensating use taxes IN EXCESS OF THREE PERCENT authorized by section twelve hundred ten of this article for [all or] any [portion of the] period beginning [March] ON OR AFTER DECEMBER first, two thousand [three and ending November thirtieth, two thousand] thirteen, the county shall use all net collections from such [additional] one percent rate IN EXCESS OF THREE PERCENT to pay the county's expenses for Medicaid[. The] AND SUCH net collections [from the additional one percent rate imposed pursuant to this section] shall be deposited in a special fund to be created by such county separate and apart from any other funds and accounts of the county. Any and all remaining net collections from such [additional] one percent tax IN EXCESS OF THREE PERCENT, after the Medicaid expenses are paid, shall be deposited by the county of Niagara in the general fund of such county for any county purpose. S 30. Section 1262-o of the tax law, as amended by chapter 249 of the laws of 2011, is amended to read as follows: S 1262-o. [Disposition] CHAUTAUQUA COUNTY-DISPOSITION of net collections from the [additional] FIRST ONE-HALF OF ONE PERCENT rate of sales and compensating use taxes in [the county of Chautauqua] EXCESS OF THREE PERCENT. [Notwithstanding any contrary provision of law, if the county of Chautauqua imposes the additional one and one-quarter percent rate of sales and compensating use taxes authorized by section twelve hundred ten of this article for all or any portion of the period begin- ning March first, two thousand five and ending August thirty-first, two thousand six, the additional one percent rate authorized by such section for all or any of the period beginning September first, two thousand six and ending November thirtieth, two thousand seven, the additional three- quarters of one percent rate authorized by such section for all or any of the period beginning December first, two thousand seven and ending November thirtieth, two thousand ten, the county shall allocate one- fifth of the net collections from the additional three-quarters of one percent to the cities, towns and villages in the county on the basis of their respective populations, determined in accordance with the latest decennial federal census or special population census taken pursuant to
section twenty of the general municipal law completed and published prior to the end of the quarter for which the allocation is made, and allocate the remainder of the net collections from the additional three- quarters of one percent as follows: (1) to pay the county's expenses for Medicaid and other expenses required by law; (2) to pay for local road and bridge projects; (3) for the purposes of capital projects and repay- ing any debts incurred for such capital projects in the county of Chau- tauqua that are not otherwise paid for by revenue received from the mortgage recording tax; and (4) for deposit into a reserve fund for bonded indebtedness established pursuant to the general municipal law.]
Notwithstanding any contrary provision of law, if the county of Chautau- qua imposes [the additional] A one-half percent OR GREATER rate of sales and compensating use taxes [authorized by such section twelve hundred ten] IN EXCESS OF THREE PERCENT for [all or] any [of the] period begin- ning December first, two thousand [ten and ending November thirtieth, two thousand] thirteen OR THEREAFTER, the county shall allocate three- tenths of the net collections from the [additional] FIRST one-half of one percent RATE OF SUCH TAXES IN EXCESS OF THREE PERCENT to the cities, towns and villages in the county on the basis of their respective popu- lations, determined in accordance with the latest decennial federal census or special population census taken pursuant to section twenty of the general municipal law completed and published prior to the end of the quarter for which the allocation is made, and allocate the remainder of the net collections from [the] SUCH additional one-half of one percent RATE as follows: (1) to pay the county's expenses for Medicaid and other expenses required by law; (2) to pay for local road and bridge projects; (3) for the purposes of capital projects and repaying any debts incurred for such capital projects in the county of Chautauqua that are not otherwise paid for by revenue received from the mortgage recording tax; and (4) for deposit into a reserve fund for bonded indebtedness established pursuant to the general municipal law. The net collections from [the additional rates imposed pursuant to this section] SUCH ONE-HALF OF ONE PERCENT RATE shall be deposited in a special fund to be created by such county separate and apart from any other funds and accounts of the county to be used for purposes above described. S 31. Section 1262-p of the tax law, as amended by chapter 117 of the laws of 2011, is amended to read as follows: S 1262-p. [Disposition] LIVINGSTON COUNTY-DISPOSITION of net collections from the [additional] one percent rate of sales and compen- sating use taxes [in the county of Livingston] EXCESS OF THREE PERCENT. Notwithstanding any contrary provision of law, if the county of Living- ston imposes the [additional] one percent rate of sales and compensating use taxes IN EXCESS OF THREE PERCENT authorized by section twelve hundred ten of this article for [all or] any [portion of the] period beginning [June] ON OR AFTER DECEMBER first, two thousand [three and ending November thirtieth, two thousand] thirteen, the county shall use all net collections from such [additional] one percent rate to pay the county's expenses for Medicaid. The net collections from [the addi- tional] SUCH one percent rate [imposed pursuant to this section] shall be deposited in a special fund to be created by such county separate and apart from any other funds and accounts of the county. Any and all remaining net collections from such [additional] one percent [tax] RATE, after the Medicaid expenses are paid, shall be deposited by the county of Livingston in the general fund of such county for any county purpose. S 32. Section 1262-q of the tax law, as amended by chapter 243 of the laws of 2011, is amended to read as follows:
S 1262-q. Erie county-disposition of net collections from the one percent and the three-quarters of one percent rates of sales and compen- sating use taxes in excess of three percent. Notwithstanding any provision of law to the contrary: (1) If the county of Erie imposes the [additional] one percent rate of sales and compensating use taxes IN EXCESS OF THREE PERCENT authorized by item (i) of clause (4) of subpara- graph (i) of the opening paragraph of section twelve hundred ten of this article during [the] ANY period beginning January first, two thousand seven, or thereafter, the county shall allocate each calendar year the first twelve million five hundred thousand dollars of the net collections from such one percent rate to the cities of such county and the area in such county outside its cities to be applied or distributed in the same manner and proportion as the net collections for such cities and area are applied or distributed under the revenue distribution agreement entered into pursuant to the authority of subdivision (c) of section twelve hundred sixty-two of this part in effect on January first, two thousand six, and subject to all provisions of such agreement governing the net collections for such cities and area and shall retain the remainder of such net collections for any county purpose. (2) Net collections from the [additional] three-quarters of one percent rate of sales and compensating use taxes which the county may impose during the period commencing December first, two thousand eleven, [and ending November thirtieth, two thousand thirteen] OR THEREAFTER, pursuant to the authority of [item (ii) of clause (4) of subparagraph (i) of the opening paragraph of] section twelve hundred ten of this article shall be used by the county solely for county purposes and shall not be subject to any revenue distribution agreement the county entered into pursuant to the authority of subdivision (c) of section twelve hundred sixty-two of this part. (3) SEE SECTION TWELVE HUNDRED SIXTY-TWO-T OF THIS PART FOR ANOTHER PROVISION RELATING TO ERIE COUNTY. S 33. Section 1262-r of the tax law, as added by chapter 374 of the laws of 2006, is amended to read as follows: S 1262-r. [Allocation] OSWEGO COUNTY - ALLOCATION and distribution of certain net collections [in the county of Oswego]. Notwithstanding any other provision of law to the contrary, if the city of Fulton does not impose any tax pursuant to the authority of section twelve hundred ten of this article: (1) the county of Oswego shall impose sales and compen- sating use taxes pursuant to the authority of subdivision (a) of section twelve hundred ten of this article at [the maximum rate authorized therefor] A RATE OF NOT LESS THAN FOUR PERCENT; (2) such county shall, by local law, ordinance or resolution, allocate and distribute monthly to the city of Fulton net collections in the amount of five hundred eight thousand eight hundred twenty dollars, commencing on the first day of the first month in which the repeal of such city's taxes takes effect, and continuing monthly unless the city of Fulton imposes tax pursuant to the authority of such section twelve hundred ten; (3) such monthly amount allocated and distributed to such city shall be deemed to be paid from the county's net collections set aside for county purposes and shall not affect the amount of net collections to be allocated and distributed by the county to the area of the county outside the cities in the county pursuant to subdivision (c) of section twelve hundred sixty-two of this part; and (4) such county shall not be required to allocate net collections to the city of Fulton pursuant to subdivision (c) of such section twelve hundred sixty-two unless net collections from the county's sales and compensating use taxes exceed thirty-four million
dollars per year, in which case the county shall allocate ten percent of its net collections in excess of thirty-four million dollars on the basis of population to the city of Fulton and such area of the county outside the cities. S 34. Subdivision (b) of section 1262-r of the tax law, as added by chapter 37 of the laws of 2006, is amended to read as follows: (b) The county shall allocate net collections from its taxes imposed at the rate of one and one-half percent pursuant to the authority of section twelve hundred ten of this article and also from [an additional] THE FIRST one-eighth of one percent rate of [such] ITS taxes [authorized by such section twelve hundred ten] IMPOSED IN EXCESS OF THREE PERCENT during the entire period [in which such additional rate is authorized] THAT THE COUNTY IMPOSES ANY RATE OF TAX IN EXCESS OF THREE PERCENT to the cities, towns and villages in the county (i) on the basis of their respective populations, determined in accordance with the latest decen- nial federal census or special population census taken pursuant to section twenty of the general municipal law, completed and published prior to the end of the quarter for which the allocation is made, which special census must include the entire area of the county (the "popu- lation method"), or (ii) on the basis of the ratio which the full valu- ation of real property in each city, town and village bears to the aggregate full valuation of real property in all of the cities, towns and villages in such county (the "full valuation method"), or (iii) on the basis of the two thousand four base amounts described in subdivision (d) of this section, or (iv) on the basis of specific amounts set aside for each city in the county, or (v) on the basis of a combination of such methods, provided, that the county shall apply the population meth- od and the full valuation method uniformly throughout the county. SEE SECTION TWELVE HUNDRED SIXTY-TWO-W OF THIS PART FOR ANOTHER PROVISION RELATING TO ONTARIO COUNTY. S 35. Section 1262-s of the tax law, as amended by chapter 226 of the laws of 2011, is amended to read as follows: S 1262-s. [Disposition] HERKIMER COUNTY-DISPOSITION of net collections from the [additional] one-quarter of one percent rate of sales and compensating use taxes in [the county of Herkimer] EXCESS OF FOUR PERCENT. Notwithstanding any contrary provision of law, if the county of Herkimer imposes the [additional] one-quarter of one percent rate of sales and compensating use taxes IN EXCESS OF FOUR PERCENT authorized by SUBDIVISION (K) OF section twelve hundred [ten-E] TEN of this article for [all or] any [portion of the] period beginning ON OR AFTER December first, two thousand [seven and ending November thirtieth, two thousand] thirteen, the county shall use all net collections from such [addi- tional] one-quarter of one percent rate to pay the county's expenses for the construction of additional correctional facilities. The net collections from [the additional] SUCH ONE-QUARTER OF ONE PERCENT rate [imposed pursuant to section twelve hundred ten-E] shall be deposited in a special fund to be created by such county separate and apart from any other funds and accounts of the county. Any and all remaining net collections from such [additional tax] ONE-QUARTER OF ONE PERCENT RATE, after the expenses of such construction are paid, shall be deposited by the county of Herkimer in the general fund of such county for any county purpose. S 36. The tax law is amended by adding twelve new sections 1262-t, 1262-u, 1262-v, 1262-w, 1262-x, 1262-y, 1262-z, 1262-aa, 1262-bb, 1262- cc, 1262-dd, and 1262-ee to read as follows:
S 1262-T. ERIE COUNTY - NET COLLECTIONS FROM SALES AND COMPENSATING USE TAXES IMPOSED AT THE RATE OF THREE-QUARTERS OF ONE PERCENT IN EXCESS OF FOUR PERCENT. NOTWITHSTANDING ANY LAW TO THE CONTRARY, NET COLLECTIONS FROM ERIE COUNTY'S SALES AND COMPENSATING USE TAXES IMPOSED AT THE RATE OF THREE-QUARTERS OF ONE PERCENT IN EXCESS OF FOUR PERCENT PURSUANT TO THE AUTHORITY OF SUBDIVISION (K) OF SECTION TWELVE HUNDRED TEN OF THIS ARTICLE SHALL BE PAID TO THE COUNTY, SHALL BE USED BY THE COUNTY SOLELY FOR COUNTY PURPOSES, AND SHALL NOT BE SUBJECT TO ANY AGREEMENT ENTERED INTO BY THE COUNTY AND THE CITIES IN THE COUNTY UNDER SUBDIVISION (C) OF SECTION TWELVE HUNDRED SIXTY-TWO OF THIS PART. S 1262-U. ONEIDA COUNTY - NET COLLECTIONS FROM SALES AND COMPENSATING USE TAXES IMPOSED AT THE RATE OF THREE-QUARTERS OF ONE PERCENT IN EXCESS OF THREE PERCENT. NOTWITHSTANDING ANY LAW TO THE CONTRARY, NET COLLECTIONS FROM ONEIDA COUNTY'S SALES AND COMPENSATING USE TAXES IMPOSED AT THE RATE OF THREE-QUARTERS OF ONE PERCENT IN EXCESS OF THREE PERCENT SHALL NOT BE SUBJECT TO ANY AGREEMENT ENTERED INTO BY THE COUNTY AND THE CITIES IN THE COUNTY UNDER SUBDIVISION (C) OF SECTION TWELVE HUNDRED SIXTY-TWO OF THIS PART. S 1262-V. HERKIMER COUNTY - NET COLLECTIONS FROM SALES AND COMPENSAT- ING USE TAXES IMPOSED AT THE RATE OF ONE PERCENT IN EXCESS OF THREE PERCENT. NOTWITHSTANDING ANY LAW TO THE CONTRARY, HERKIMER COUNTY'S ONE PERCENT RATE OF SALES AND COMPENSATING USE TAXES IN EXCESS OF THREE PERCENT SHALL NOT BE SUBJECT TO PREEMPTION PURSUANT TO THE AGREEMENT ENTERED INTO BETWEEN THE COUNTY OF HERKIMER AND THE CITY OF LITTLE FALLS ON APRIL TWELFTH, NINETEEN HUNDRED NINETY-FOUR, AND FILED WITH THE CLERK OF THE COUNTY LEGISLATURE OF THE COUNTY OF HERKIMER. S 1262-W. ONTARIO COUNTY - NET COLLECTIONS FROM A PORTION OF SALES AND COMPENSATING USE TAXES IMPOSED AT THE RATE OF ONE-HALF OF ONE PERCENT IN EXCESS OF THREE PERCENT. NOTWITHSTANDING ANY LAW TO THE CONTRARY, AFTER ONTARIO COUNTY ALLOCATES NET COLLECTIONS FROM THE FIRST ONE-EIGHTH OF ONE PERCENT RATE OF ITS TAXES IN EXCESS OF THREE PERCENT PURSUANT TO THE AUTHORITY OF SECTION TWELVE HUNDRED SIXTY-TWO-R OF THIS PART, THE REMAINDER OF NET COLLECTIONS FROM ONTARIO COUNTY'S SALES AND COMPENSAT- ING USE TAXES IMPOSED AT THE RATE OF ONE-HALF OF ONE PERCENT IN EXCESS OF THREE PERCENT SHALL BE SET ASIDE FOR COUNTY PURPOSES AND SHALL NOT BE SUBJECT TO ANY AGREEMENT ENTERED INTO BY THE COUNTY AND THE CITIES IN THE COUNTY PURSUANT TO THE AUTHORITY OF SUBDIVISION (C) OF SECTION TWELVE HUNDRED SIXTY-TWO OR SECTION TWELVE HUNDRED SIXTY-TWO-R OF THIS PART. S 1262-X. ALBANY COUNTY - ALLOCATION OF CERTAIN NET COLLECTIONS. NOTWITHSTANDING ANY INCONSISTENT PROVISION OF LAW, IF THE COUNTY OF ALBANY IMPOSES A ONE PERCENT RATE OF SALES AND COMPENSATING USE TAXES IN EXCESS OF THREE PERCENT AS AUTHORIZED BY SECTION TWELVE HUNDRED TEN OF THIS ARTICLE, THEN THE COUNTY OF ALBANY SHALL ALLOCATE AND DISTRIBUTE NET COLLECTIONS FROM SUCH ONE PERCENT RATE IN EXCESS OF THREE PERCENT QUARTERLY TO THE CITIES AND THE AREA OF THE COUNTY OUTSIDE THE CITIES IN THE SAME PROPORTION THE COUNTY ALLOCATES AND DISTRIBUTES NET COLLECTIONS FROM THE COUNTY'S THREE PERCENT RATE OF SUCH TAXES AS OF JULY ELEVENTH, TWO THOUSAND ELEVEN. SUCH PORTION OF NET COLLECTIONS ATTRIBUTABLE TO SUCH ONE PERCENT RATE SHALL BE ALLOCATED AND DISTRIBUTED TO THE TOWNS AND VILLAGES IN SUCH COUNTY IN THE SAME MANNER AS NET COLLECTIONS ATTRIBUTABLE TO SUCH COUNTY'S THREE PERCENT RATE OF SUCH TAXES ARE ALLO- CATED AND DISTRIBUTED TO SUCH TOWNS AND VILLAGES AS OF THAT DATE. IF A CITY IN THE COUNTY OF ALBANY EXERCISES ITS PRIOR RIGHT TO IMPOSE TAX PURSUANT TO SECTION TWELVE HUNDRED TWENTY-FOUR OF THIS ARTICLE, THEN THE COUNTY SHALL NOT BE REQUIRED TO ALLOCATE AND DISTRIBUTE NET COLLECTIONS
IN ACCORDANCE WITH THIS SECTION FOR ANY PERIOD OF TIME DURING WHICH ANY SUCH CITY TAX IS IN EFFECT. S 1262-Y. CLINTON COUNTY - NET COLLECTIONS FROM ADDITIONAL RATE NOT SUBJECT TO AGREEMENT. NET COLLECTIONS FROM ANY RATE OF SALES AND COMPEN- SATING USE TAXES CLINTON COUNTY IMPOSES IN EXCESS OF THREE PERCENT DURING THE PERIOD COMMENCING DECEMBER FIRST, TWO THOUSAND ELEVEN, AND ENDING NOVEMBER THIRTIETH, TWO THOUSAND THIRTEEN, PURSUANT TO THE AUTHORITY OF SECTION TWELVE HUNDRED TEN OF THIS ARTICLE, SHALL BE PAID TO THE COUNTY AND THE COUNTY SHALL SET ASIDE SUCH NET COLLECTIONS AND USE THEM SOLELY FOR COUNTY PURPOSES. SUCH NET COLLECTIONS SHALL NOT BE SUBJECT TO ANY REVENUE DISTRIBUTION AGREEMENT ENTERED INTO BY THE COUNTY AND THE CITY IN THE COUNTY PURSUANT TO SUBDIVISION (C) OF SECTION TWELVE HUNDRED SIXTY-TWO OF THIS PART. S 1262-Z. COLUMBIA COUNTY - ALLOCATION OF CERTAIN NET COLLECTIONS. NOTWITHSTANDING ANY PROVISION OF LAW TO THE CONTRARY, IF COLUMBIA COUNTY IMPOSES A ONE PERCENT RATE OF SALES AND COMPENSATING USE TAXES IN EXCESS OF THREE PERCENT AS AUTHORIZED BY SECTION TWELVE HUNDRED TEN OF THIS ARTICLE FOR ANY PERIOD, THEN THE COUNTY SHALL ALLOCATE AND DISTRIBUTE QUARTERLY TO THE CITY OF HUDSON AND THE AREA OF THE COUNTY OUTSIDE SUCH CITY THE SAME PROPORTION OF NET COLLECTIONS ATTRIBUTABLE TO SUCH ONE PERCENT RATE AS THE COUNTY WAS ALLOCATING AND DISTRIBUTING NET COLLECTIONS FROM THE COUNTY'S THREE PERCENT RATE OF SUCH TAXES ON JANU- ARY TWENTY-EIGHTH, NINETEEN HUNDRED NINETY-FIVE, AND SUCH PORTION OF NET COLLECTIONS FROM SUCH ONE PERCENT RATE SHALL BE ALLOCATED AND DISTRIB- UTED TO THE TOWNS AND VILLAGES IN THE COUNTY IN THE SAME MANNER AS NET COLLECTIONS ATTRIBUTABLE TO THE COUNTY'S THREE PERCENT RATE OF SUCH TAXES WERE ALLOCATED AND DISTRIBUTED TO SUCH TOWNS AND VILLAGES ON JANU- ARY TWENTY-EIGHTH, NINETEEN HUNDRED NINETY-FIVE. IF THE CITY OF HUDSON EXERCISES ITS PRIOR RIGHT TO IMPOSE A TAX PURSUANT TO SECTION TWELVE HUNDRED TWENTY-FOUR OF THIS ARTICLE, THEN THE COUNTY SHALL NOT BE REQUIRED TO ALLOCATE AND DISTRIBUTE NET COLLECTIONS IN ACCORDANCE WITH THIS SECTION FOR ANY PERIOD DURING WHICH ANY SUCH CITY TAX IS IN EFFECT. S 1262-AA. GENESEE COUNTY - ALLOCATION OF CERTAIN NET COLLECTIONS. NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY, IF GENESEE COUNTY IMPOSES SALES AND COMPENSATING USE TAXES AT A RATE IN EXCESS OF THREE PERCENT FOR ANY PERIOD, THE COUNTY SHALL ALLOCATE AND DISTRIBUTE NET COLLECTIONS FROM SUCH RATE IN EXCESS OF THREE PERCENT IN THE SAME MANNER AND PROPORTION AS IT DOES NET COLLECTIONS FROM SUCH TAXES IMPOSED AT THE RATE OF THREE PERCENT. S 1262-BB. MONROE COUNTY - ALLOCATION OF CERTAIN NET COLLECTIONS. (A) NOTWITHSTANDING THE PROVISIONS OF SUBDIVISIONS (B) AND (C) OF SECTION TWELVE HUNDRED SIXTY-TWO AND SECTION TWELVE HUNDRED SIXTY-TWO-G OF THIS PART, NET COLLECTIONS FROM MONROE COUNTY'S SALES AND COMPENSATING USE TAXES IMPOSED AT A RATE OF ONE PERCENT IN EXCESS OF THREE PERCENT, AS AUTHORIZED PURSUANT TO THE AUTHORITY OF SECTION TWELVE HUNDRED TEN OF THIS ARTICLE, SHALL BE ALLOCATED AND DISTRIBUTED AS FOLLOWS: FOR THE PERIOD OF DECEMBER FIRST, TWO THOUSAND ELEVEN, THROUGH NOVEMBER THIRTI- ETH, TWO THOUSAND THIRTEEN, IN CASH, FIVE PERCENT TO THE SCHOOL DISTRICTS IN THE AREA OF THE COUNTY OUTSIDE THE CITY OF ROCHESTER, THREE PERCENT TO THE TOWNS LOCATED WITHIN THE COUNTY, ONE AND ONE-QUARTER PERCENT TO THE VILLAGES LOCATED WITHIN THE COUNTY, AND NINETY AND THREE-QUARTERS PERCENT TO THE CITY OF ROCHESTER AND COUNTY OF MONROE. THE REMAINING NINETY AND THREE-QUARTERS PERCENT OF NET COLLECTIONS FROM SUCH ONE PERCENT RATE IN EXCESS OF THREE PERCENT SHALL BE ALLOCATED AND DISTRIBUTED TO THE CITY OF ROCHESTER OR RETAINED BY THE COUNTY SO THAT THE COMBINED TOTAL ALLOCATION AND DISTRIBUTION TO THE CITY AND COMBINED
AMOUNT TO BE RETAINED BY THE COUNTY FROM THE COUNTY'S SALES TAX REVENUES PURSUANT TO SECTIONS TWELVE HUNDRED SIXTY-TWO AND TWELVE HUNDRED SIXTY- TWO-G OF THIS PART AND THIS SECTION SHALL RESULT IN THE SAME TOTAL AMOUNT BEING ALLOCATED AND DISTRIBUTED TO THE CITY OF ROCHESTER AND THE COUNTY. THE AMOUNT SO RETAINED BY THE COUNTY SHALL BE USED FOR COUNTY PURPOSES. THE FOREGOING CASH PAYMENTS TO THE SCHOOL DISTRICTS SHALL BE ALLOCATED ON THE BASIS OF THE ENROLLED PUBLIC SCHOOL PUPILS THEREOF, AS SUCH TERM IS USED IN SUBDIVISION (B) OF SECTION TWELVE HUNDRED SIXTY-TWO OF THIS PART, RESIDING IN THE COUNTY OF MONROE. THE CASH PAYMENTS TO THE TOWNS LOCATED IN THE COUNTY OF MONROE SHALL BE ALLOCATED ON THE BASIS OF THE RATIO WHICH THE POPULATION OF EACH TOWN, EXCLUSIVE OF THE POPULATION OF ANY VILLAGE OR PORTION THEREOF LOCATED WITHIN A TOWN, BEARS TO THE TOTAL POPULATION OF THE TOWNS LOCATED IN THE COUNTY, EXCLU- SIVE OF THE POPULATION OF THE VILLAGES LOCATED IN SUCH TOWNS. THE CASH PAYMENTS TO THE VILLAGES LOCATED IN THE COUNTY SHALL BE ALLOCATED ON THE BASIS OF THE RATIO WHICH THE POPULATION OF EACH VILLAGE BEARS TO THE TOTAL POPULATION OF THE VILLAGES LOCATED IN THE COUNTY. THE TERM POPU- LATION AS USED IN THIS SECTION SHALL HAVE THE SAME MEANING AS USED IN SUBDIVISION (B) OF SECTION TWELVE HUNDRED SIXTY-TWO OF THIS PART. (B) NET COLLECTIONS FROM SUCH ONE PERCENT RATE IN EXCESS OF THREE PERCENT SHALL NOT BE INCLUDED IN DETERMINING A SALES TAX INCREASE OR DECREASE AS DEFINED IN PARAGRAPHS (C) AND (D) OF SUBDIVISION ONE OF SECTION TWELVE HUNDRED SIXTY-TWO-G OF THIS PART. S 1262-CC. ONONDAGA COUNTY - ALLOCATION OF CERTAIN NET COLLECTIONS. NOTWITHSTANDING ANY CONTRARY PROVISION OF LAW, NET COLLECTIONS FROM THE ONE PERCENT RATE OF SALES AND COMPENSATING USE TAXES IN EXCESS OF THREE PERCENT ONONDAGA COUNTY MAY IMPOSE DURING THE PERIOD COMMENCING DECEMBER FIRST, TWO THOUSAND ELEVEN, AND ENDING NOVEMBER THIRTIETH, TWO THOUSAND THIRTEEN, PURSUANT TO THE AUTHORITY OF SECTION TWELVE HUNDRED TEN OF THIS ARTICLE, SHALL NOT BE SUBJECT TO ANY REVENUE DISTRIBUTION AGREEMENT ENTERED INTO PURSUANT TO SUBDIVISION (C) OF SECTION TWELVE HUNDRED SIXTY-TWO OF THIS PART, BUT SHALL BE ALLOCATED AND DISTRIBUTED OR PAID, AT LEAST QUARTERLY, AS FOLLOWS: (I) 72.70 PERCENT TO THE COUNTY FOR ANY COUNTY PURPOSE; (II) 11.35 PERCENT TO THE CITY OF SYRACUSE; (III) 13.04 PERCENT TO THE TOWNS OF THE COUNTY ON THE BASIS OF POPULATION AND TO THE VILLAGES IN THE AREA OF THE COUNTY OUTSIDE THE CITY OF SYRACUSE, IN ACCORDANCE WITH SUBDIVISION (C) OF SECTION TWELVE HUNDRED SIXTY-TWO OF THIS PART; AND (IV) 2.91 PERCENT TO THE SCHOOL DISTRICTS IN ACCORDANCE WITH SUBDIVISION (A) OF SECTION TWELVE HUNDRED SIXTY-TWO OF THIS PART. S 1262-DD. ORANGE COUNTY - NET COLLECTIONS FROM ADDITIONAL RATE NOT SUBJECT TO AGREEMENT. NOTWITHSTANDING SUBDIVISION (C) OF SECTION TWELVE HUNDRED SIXTY-TWO OF THIS PART, NET COLLECTIONS FROM ANY RATE OF SALES AND COMPENSATING USE TAXES IN EXCESS OF THREE PERCENT IMPOSED BY ORANGE COUNTY DURING THE PERIOD COMMENCING DECEMBER FIRST, TWO THOUSAND ELEVEN, AND ENDING NOVEMBER THIRTIETH, TWO THOUSAND THIRTEEN, PURSUANT TO THE AUTHORITY OF SECTION TWELVE HUNDRED TEN OF THIS ARTICLE, SHALL BE USED BY THE COUNTY SOLELY FOR COUNTY PURPOSES AND SHALL NOT BE SUBJECT TO ANY REVENUE DISTRIBUTION AGREEMENT ENTERED INTO PURSUANT TO THE AUTHORITY OF SUBDIVISION (C) OF SECTION TWELVE HUNDRED SIXTY-TWO OF THIS PART. S 1262-EE. ULSTER COUNTY - ALLOCATION OF CERTAIN NET COLLECTIONS. IF ULSTER COUNTY IMPOSES SALES AND COMPENSATING USE TAXES AT A RATE IN EXCESS OF THREE PERCENT PURSUANT TO THE AUTHORITY OF SECTION TWELVE HUNDRED TEN OF THIS ARTICLE FOR ANY PERIOD COMMENCING DECEMBER FIRST, TWO THOUSAND ELEVEN, AND ENDING NOVEMBER THIRTIETH, TWO THOUSAND THIR- TEEN, NET COLLECTIONS FROM SUCH RATE IN EXCESS OF THREE PERCENT SHALL BE SUBJECT TO SUCH COUNTY'S EXISTING AGREEMENT WITH THE CITY OF KINGSTON
ENTERED INTO PURSUANT TO SUBDIVISION (C) OF SECTION TWELVE HUNDRED SIXTY-TWO OF THIS PART AND SUCH NET COLLECTIONS SHALL BE ALLOCATED IN ACCORDANCE WITH SUCH AGREEMENT. S 37. This act shall take effect December 1, 2014, and shall apply in accordance with the applicable transitional provisions in sections 1106 and 1217 of the tax law; provided that a county, city or school district shall be authorized immediately after this act shall have become a law to adopt or amend local laws, ordinances or resolutions to impose sales and compensating use taxes at a rate in excess of three percent pursuant to the authority of this act to take effect December 1, 2014, or there- after, subject to the provisions of subdivisions (d) and (e) of section 1210, 1211, or 1212-A or subdivisions (e) and (f) of section 1212 of the tax law.

Comments

Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Comment moderation is generally performed Monday through Friday.

By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Discuss!

blog comments powered by Disqus