S T A T E   O F   N E W   Y O R K
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                                  7499

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                               May 6, 2011
                               ___________

Introduced  by M. of A. MAGEE -- read once and referred to the Committee
  on Ways and Means

AN ACT to amend the tax law, in relation to authorizing Oneida county to
  impose additional rates  of  sales  and  compensating  use  taxes  and
  providing  for  allocation  and  distribution  of  a  portion  of  net
  collections from such additional rates

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

  Section  1.  Clause 13 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 168 of  the  laws  of
2009, is amended to read as follows:
  (13)  the  county of Oneida is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions  imposing  such
taxes  at  a  rate  which  is:  (i)  one percent additional to the three
percent rate authorized above in this paragraph for such county for  the
period beginning September first, nineteen hundred ninety-two and ending
November  thirtieth,  two thousand [eleven] THIRTEEN; and also (ii) at a
rate which is three-quarters of one percent or one-half of  one  percent
additional to the three percent rate authorized above in this paragraph,
and  which  is  also  additional to the one percent rate also authorized
above in this clause for such county, for the period beginning  December
first,  two  thousand  eight and ending November thirtieth, two thousand
[eleven] THIRTEEN;
  S 2. Section 1262-g of the tax law, as amended by chapter 168  of  the
laws of 2009, is amended to read as follows:
  S  1262-g.  Allocation  and  distribution  of net collections from the
additional one percent rate of sales and compensating use taxes in Onei-
da county. 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 the three percent rate authorized  by  section
twelve  hundred  ten of this article, as authorized by such section, (a)

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD11119-01-1
              

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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 net collections attributable to one-half
of the county's additional one percent rate of  tax  calculated  on  the
basis  of  the  ratio which such city's population 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 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;
and  (c)  provided,  however,  [(1)  that such county shall dedicate the
first 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 thou-
sand dollars of net collections from such additional one percent rate of
tax imposed for the period September first, nineteen hundred ninety-two,
through August thirty-first,  nineteen  hundred  ninety-three,  and  the
first  one million five hundred thousand dollars of such net collections
after the county receives in the aggregate eighteen million five hundred
thousand dollars of such net collections for the period September first,
nineteen hundred ninety-three,  through  August  thirty-first,  nineteen
hundred  ninety-four,  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 and cities
of Oneida county by appropriation of its board of legislators; and  (2)]
that such county shall dedicate the first one million five hundred thou-
sand  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 periods: [September first, nineteen hundred ninety-four, through
August thirty-first,  nineteen  hundred  ninety-five;  September  first,
nineteen  hundred  ninety-five  through  August  thirty-first,  nineteen
hundred  ninety-six;  September  first,  nineteen  hundred   ninety-six,
through  August  thirty-first,  nineteen hundred ninety-seven; September
first, nineteen hundred ninety-seven through August thirty-first,  nine-
teen  hundred  ninety-eight;  September  first, nineteen hundred ninety-
eight through August thirty-first, nineteen hundred ninety-nine; Septem-
ber first, nineteen hundred ninety-nine through August thirty-first, two
thousand; September first, two thousand through August thirty-first, two
thousand one; September first, two thousand one through  August  thirty-
first,  two  thousand  two;  September  first,  two thousand two through
August thirty-first, two thousand three; September first,  two  thousand
three  through  August thirty-first, two thousand four; September first,
two thousand  four  through  August  thirty-first,  two  thousand  five,
September  first,  two  thousand  five  through August thirty-first, two
thousand six; September first, two thousand six through  August  thirty-

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first,  two  thousand seven, September first, two thousand seven through
August thirty-first, two thousand eight; September first,  two  thousand
eight  through  August thirty-first, two thousand nine; September first,
two  thousand  nine  through August thirty-first, two thousand ten; and]
September first, two thousand ten through August thirty-first, two thou-
sand eleven; SEPTEMBER FIRST, TWO THOUSAND ELEVEN THROUGH  AUGUST  THIR-
TY-FIRST,  TWO THOUSAND TWELVE; AND SEPTEMBER FIRST, TWO THOUSAND TWELVE
THROUGH 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 3. This act shall take effect immediately.