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) 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.
                                                                   LBD06705-05-0

        A. 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 period

        A. 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.
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