S T A T E   O F   N E W   Y O R K
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                                  4638

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                             April 14, 2011
                               ___________

Introduced  by  Sen.  DeFRANCISCO -- 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 extending the authorization
  of the county of Onondaga to impose an additional rate  of  sales  and
  compensating use taxes

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Clause 37 of subparagraph (i) of the opening  paragraph  of
section  1210  of  the tax law, as amended by chapter 152 of the laws of
2009, is amended to read as follows:
  (37) the county of Onondaga is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions  imposing  such
taxes at a rate that is one percent additional to the three percent rate
authorized above in this paragraph for such county for the period begin-
ning  September first, two thousand four, and ending November thirtieth,
two thousand [eleven] THIRTEEN;
  S 2. Notwithstanding any contrary provision of  law,  net  collections
from the additional one percent rate of sales and compensating use taxes
which  may  be  imposed  by  the  county  of  Onondaga during the period
commencing December 1, 2011 and ending November 30,  2012,  pursuant  to
the  authority  of  section 1210 of the tax law, shall not be subject to
any revenue distribution agreement entered into under subdivision (c) of
section 1262 of the tax law, but shall be allocated and  distributed  or
paid,  at least quarterly, as follows:  (i) 3% to the county of Onondaga
for any county purpose; (ii) 92.8% to the city of Syracuse; (iii)  2.95%
to  the  towns  of Onondaga 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 1262 of the tax law; and (iv)
1.25%  to  the  school  districts  in accordance with subdivision (a) of
section 1262 of the tax law.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09496-01-1
              

S. 4638                             2

  S 3. Notwithstanding any contrary provision of  law,  net  collections
from the additional one percent rate of sales and compensating use taxes
which  may  be  imposed  by  the  county  of  Onondaga during the period
commencing December 1, 2012 and ending November 30,  2013,  pursuant  to
the  authority  of  section 1210 of the tax law, shall not be subject to
any revenue distribution agreement entered into under subdivision (c) of
section 1262 of the tax law, but shall be allocated and  distributed  or
paid,  at least quarterly, as follows:  (i) 4.54% to the county of Onon-
daga for any county purpose; (ii) 94.21% to the city of Syracuse;  (iii)
0% to the towns of Onondaga 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 1262 of the tax law; and (iv)
1.25% to the school districts in  accordance  with  subdivision  (a)  of
section 1262 of the tax law.
  S 4. This act shall take effect immediately.