S T A T E   O F   N E W   Y O R K
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                                  5059

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                               May 3, 2011
                               ___________

Introduced  by  Sen.  YOUNG  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law, in relation to extending the expiration  of
  the provisions authorizing the county of Chautauqua to impose an addi-
  tional one-half of one percent 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. Item (iv) of clause 38 of subparagraph (i) of  the  opening
paragraph of section 1210 of the tax law, as added by chapter 174 of the
laws of 2009, is amended to read as follows:
  (iv)  one-half  of  one  percent  additional to the three percent rate
authorized above in this paragraph for such county for the period begin-
ning December first, two thousand ten and ending November thirtieth, two
thousand [eleven] THIRTEEN;
  S 2. Section 1262-o of the tax law, as amended by chapter 174  of  the
laws of 2009, is amended to read as follows:
  S  1262-o.  Disposition of net collections from the additional rate of
sales and compensating use taxes in the county of Chautauqua.   Notwith-
standing  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 beginning 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 Novem-
ber 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 thirti-
eth, two thousand ten, the county shall allocate one-fifth  of  the  net
collections  from  the  additional  three-quarters of one percent to the

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10991-01-1
              

S. 5059                             2

cities, towns and villages in the county on the basis of  their  respec-
tive  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  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. Notwith-
standing any contrary provision of law,  if  the  county  of  Chautauqua
imposes  the  additional one-half percent rate of sales and compensating
use taxes authorized by such section twelve hundred ten for all  or  any
of  the  period  beginning  December  first, two thousand ten and ending
November thirtieth, two thousand [eleven]  THIRTEEN,  the  county  shall
allocate  three-tenths  of  the net collections from the additional one-
half 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  addi-
tional  one-half  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 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 shall be deposited in a special fund to be created by such coun-
ty separate and apart from any other funds and accounts of the county to
be used for purposes above described.
  S 3. This act shall take effect immediately.