Bill Text: NY A09704 | 2019-2020 | General Assembly | Amended
Bill Title: Extends from November 30, 2020 to November 30, 2023, the authorization granted to the county of Steuben to impose an additional one percent of sales and compensating use taxes.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2020-03-06 - print number 9704a [A09704 Detail]
Download: New_York-2019-A09704-Amended.html
STATE OF NEW YORK ________________________________________________________________________ 9704--A IN ASSEMBLY February 6, 2020 ___________ Introduced by M. of A. PALMESANO -- read once and referred to the Committee on Ways and Means -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the tax law, in relation to extending the authorization of the county of Steuben to impose an additional one percent of sales and compensating use taxes The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Clause 26 of subparagraph (i) of the opening paragraph of 2 section 1210 of the tax law, as amended by section 1 of subpart SS of 3 part A of chapter 61 of the laws of 2017, is amended to read as follows: 4 (26) the county of Steuben is hereby further authorized and empowered 5 to adopt and amend local laws, ordinances or resolutions imposing such 6 taxes at a rate which is one percent additional to the three percent 7 rate authorized above in this paragraph for such county for the period 8 beginning December first, nineteen hundred ninety-two and ending Novem- 9 ber thirtieth, two thousand [twenty] twenty-three; 10 § 2. Section 1262-h of the tax law, as amended by section 2 of subpart 11 SS of part A of chapter 61 of the laws of 2017, is amended to read as 12 follows: 13 § 1262-h. Allocation and distribution of net collections from the 14 additional one percent rate of sales and compensating use taxes in Steu- 15 ben county. Notwithstanding any provision of law to the contrary, of the 16 net collections received by the county of Steuben as a result of the 17 imposition of the additional one percent rate of tax authorized by 18 section twelve hundred ten of this article (a) during the period begin- 19 ning December first, nineteen hundred ninety-three and ending November 20 thirtieth, nineteen hundred ninety-four, the county of Steuben shall pay 21 or cause to be paid to the city of Hornell the sum of two hundred thou- 22 sand dollars, to the city of Corning the sum of three hundred thousand 23 dollars, and the sum of five hundred thousand dollars to the towns and 24 villages of the county of Steuben, on the basis of the ratio which the 25 full valuation of real property in each town or village bears to the 26 aggregate full valuation of real property in all of the towns and EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD06705-05-0A. 9704--A 2 1 villages in such area. Of the net collections received by the county of 2 Steuben as a result of the imposition of said additional one percent 3 rate of tax authorized by section twelve hundred ten of this article 4 during the period beginning December first, nineteen hundred ninety-four 5 and ending November thirtieth, nineteen hundred ninety-five, the county 6 of Steuben shall pay or cause to be paid to the city of Hornell the sum 7 of three hundred thousand dollars, to the city of Corning the sum of 8 four hundred fifty thousand dollars, and the sum of seven hundred fifty 9 thousand dollars to the towns and villages of the county of Steuben, on 10 the basis of the ratio which the full valuation of real property in each 11 town or village bears to the aggregate full valuation of real property 12 in all of the towns and villages in such area; and (b) during the period 13 beginning December first, nineteen hundred ninety-five and ending Novem- 14 ber thirtieth, two thousand seven, the county of Steuben shall annually 15 pay or cause to be paid to the city of Hornell the sum of five hundred 16 fifty thousand dollars, to the city of Corning the sum of six hundred 17 thousand dollars, and the sum of seven hundred fifty thousand dollars to 18 the towns and villages of the county of Steuben, on the basis of the 19 ratio which the full valuation of real property in each town or village 20 bears to the aggregate full valuation of real property in all of the 21 towns and villages in such area; and during the period beginning Decem- 22 ber first, two thousand seven and ending November thirtieth, two thou- 23 sand nine, the county of Steuben shall annually pay or cause to be paid 24 to the city of Hornell the sum of six hundred ten thousand dollars, to 25 the city of Corning the sum of six hundred fifty thousand dollars, and 26 the sum of seven hundred fifty thousand dollars to the towns and 27 villages of the county of Steuben, on the basis of the ratio which the 28 full valuation of real property in each town or village bears to the 29 aggregate full valuation of real property in all of the towns and 30 villages in such area; and during the period beginning December first, 31 two thousand nine and ending November thirtieth, two thousand eleven, 32 the county of Steuben shall annually pay or cause to be paid to the city 33 of Hornell the sum of seven hundred ten thousand dollars, to the city of 34 Corning the sum of seven hundred ten thousand dollars, and the sum of 35 seven hundred fifty thousand dollars to the towns and villages of the 36 county of Steuben, on the basis of the ratio which the full valuation of 37 real property in each town or village bears to the aggregate full valu- 38 ation of real property in all of the towns and villages in such area; 39 and during the period beginning December first, two thousand eleven and 40 ending November thirtieth, two thousand thirteen, the county of Steuben 41 shall annually pay or cause to be paid to the city of Hornell the sum of 42 seven hundred forty thousand dollars, to the city of Corning the sum of 43 seven hundred forty thousand dollars, and the sum of seven hundred fifty 44 thousand dollars to the towns and villages of the county of Steuben, on 45 the basis of the ratio which the full valuation of real property in each 46 town or village bears to the aggregate full valuation of real property 47 in all of the towns and villages in such area; and during the period 48 beginning December first, two thousand thirteen and ending November 49 thirtieth, two thousand fifteen, the county of Steuben shall annually 50 pay or cause to be paid to the city of Hornell the sum of seven hundred 51 sixty-five thousand dollars, to the city of Corning the sum of seven 52 hundred sixty-five thousand dollars, and the sum of seven hundred fifty 53 thousand dollars to the towns and villages of the county of Steuben, on 54 the basis of the ratio which the full valuation of real property in each 55 town or village bears to the aggregate full valuation of real property 56 in all of the towns and villages in such area; and during the periodA. 9704--A 3 1 beginning December first, two thousand fifteen and ending November thir- 2 tieth, two thousand seventeen, the county of Steuben shall annually pay 3 or cause to be paid to the city of Hornell the sum of seven hundred 4 sixty-five thousand dollars, to the city of Corning the sum of seven 5 hundred sixty-five thousand dollars, and the sum of seven hundred fifty 6 thousand dollars to the towns and villages of the county of Steuben, on 7 the basis of the ratio which the full valuation of real property in each 8 town or village bears to the aggregate full valuation of real property 9 in all of the towns and villages in such area; and during the period 10 beginning December first, two thousand seventeen and ending November 11 thirtieth, two thousand twenty, the county of Steuben shall annually pay 12 or cause to be paid to the city of Hornell the sum of seven hundred 13 eighty thousand dollars, to the city of Corning the sum of seven hundred 14 eighty thousand dollars, and the sum of seven hundred fifty thousand 15 dollars to the towns and villages of the county of Steuben, on the basis 16 of the ratio which the full valuation of real property in each town or 17 village bears to the aggregate full valuation of real property in all of 18 the towns and villages in such area; and during the period beginning 19 December first, two thousand twenty and ending November thirtieth, two 20 thousand twenty-three, the county of Steuben shall annually pay or cause 21 to be paid to the city of Hornell the sum of eight hundred twenty thou- 22 sand dollars, to the city of Corning the sum of eight hundred twenty 23 thousand dollars, and the sum of seven hundred ninety thousand dollars 24 to the towns and villages of the county of Steuben, on the basis of the 25 ratio which the full valuation of real property in each town or village 26 bears to the aggregate full valuation of real property in all of the 27 towns and villages in such area. 28 § 3. This act shall take effect immediately.