Bill Text: NY A10416 | 2019-2020 | General Assembly | Introduced

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Bill Title: Increases the sales and compensating use taxes for the county of Steuben.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2020-12-02 - signed chap.315 [A10416 Detail]

Download: New_York-2019-A10416-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          10416

                   IN ASSEMBLY

                                      May 11, 2020
                                       ___________

        Introduced  by  COMMITTEE ON RULES -- (at request of M. of A. Palmesano)
          -- read once and referred to the Committee on Ways and Means

        AN ACT to amend the tax law, in relation to  increasing  the  sales  and
          compensating use taxes for the county of Steuben

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. Section 1262-h of the tax law, as amended by section  2  of
     2  item  SS  of subpart C of part XXX of chapter 58 of the laws of 2020, is
     3  amended to read as follows:
     4    § 1262-h. Allocation and distribution  of  net  collections  from  the
     5  additional one percent rate of sales and compensating use taxes in Steu-
     6  ben county. Notwithstanding any provision of law to the contrary, of the
     7  net  collections  received  by  the county of Steuben as a result of the
     8  imposition of the additional one  percent  rate  of  tax  authorized  by
     9  section  twelve hundred ten of this article (a) during the period begin-
    10  ning December first, nineteen hundred ninety-three and  ending  November
    11  thirtieth, nineteen hundred ninety-four, the county of Steuben shall pay
    12  or  cause to be paid to the city of Hornell the sum of two hundred thou-
    13  sand dollars, to the city of Corning the sum of three  hundred  thousand
    14  dollars,  and  the sum of five hundred thousand dollars to the towns and
    15  villages of the county of Steuben, on the basis of the ratio  which  the
    16  full  valuation  of  real  property in each town or village bears to the
    17  aggregate full valuation of real  property  in  all  of  the  towns  and
    18  villages  in such area. Of the net collections received by the county of
    19  Steuben as a result of the imposition of  said  additional  one  percent
    20  rate  of  tax  authorized  by section twelve hundred ten of this article
    21  during the period beginning December first, nineteen hundred ninety-four
    22  and ending November thirtieth, nineteen hundred ninety-five, the  county
    23  of  Steuben shall pay or cause to be paid to the city of Hornell the sum
    24  of three hundred thousand dollars, to the city of  Corning  the  sum  of
    25  four  hundred fifty thousand dollars, and the sum of seven hundred fifty
    26  thousand dollars to the towns and villages of the county of Steuben,  on
    27  the basis of the ratio which the full valuation of real property in each
    28  town  or  village bears to the aggregate full valuation of real property

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD16329-01-0
        A. 10416                            2

     1  in all of the towns and villages in such area; and (b) during the period
     2  beginning December first, nineteen hundred ninety-five and ending Novem-
     3  ber thirtieth, two thousand seven, the county of Steuben shall  annually
     4  pay  or  cause to be paid to the city of Hornell the sum of five hundred
     5  fifty thousand dollars, to the city of Corning the sum  of  six  hundred
     6  thousand dollars, and the sum of seven hundred fifty thousand dollars to
     7  the  towns  and  villages  of the county of Steuben, on the basis of the
     8  ratio which the full valuation of real property in each town or  village
     9  bears  to  the  aggregate  full valuation of real property in all of the
    10  towns and villages in such area; and during the period beginning  Decem-
    11  ber  first,  two thousand seven and ending November thirtieth, two thou-
    12  sand nine, the county of Steuben shall annually pay or cause to be  paid
    13  to  the  city of Hornell the sum of six hundred ten thousand dollars, to
    14  the city of Corning the sum of six hundred fifty thousand  dollars,  and
    15  the  sum  of  seven  hundred  fifty  thousand  dollars  to the towns and
    16  villages of the county of Steuben, on the basis of the ratio  which  the
    17  full  valuation  of  real  property in each town or village bears to the
    18  aggregate full valuation of real  property  in  all  of  the  towns  and
    19  villages  in  such area; and during the period beginning December first,
    20  two thousand nine and ending November thirtieth,  two  thousand  eleven,
    21  the county of Steuben shall annually pay or cause to be paid to the city
    22  of Hornell the sum of seven hundred ten thousand dollars, to the city of
    23  Corning  the  sum  of seven hundred ten thousand dollars, and the sum of
    24  seven hundred fifty thousand dollars to the towns and  villages  of  the
    25  county of Steuben, on the basis of the ratio which the full valuation of
    26  real  property in each town or village bears to the aggregate full valu-
    27  ation of real property in all of the towns and villages  in  such  area;
    28  and  during the period beginning December first, two thousand eleven and
    29  ending November thirtieth, two thousand thirteen, the county of  Steuben
    30  shall annually pay or cause to be paid to the city of Hornell the sum of
    31  seven  hundred forty thousand dollars, to the city of Corning the sum of
    32  seven hundred forty thousand dollars, and the sum of seven hundred fifty
    33  thousand dollars to the towns and villages of the county of Steuben,  on
    34  the basis of the ratio which the full valuation of real property in each
    35  town  or  village bears to the aggregate full valuation of real property
    36  in all of the towns and villages in such area;  and  during  the  period
    37  beginning  December  first,  two  thousand  thirteen and ending November
    38  thirtieth, two thousand fifteen, the county of  Steuben  shall  annually
    39  pay  or cause to be paid to the city of Hornell the sum of seven hundred
    40  sixty-five thousand dollars, to the city of Corning  the  sum  of  seven
    41  hundred  sixty-five thousand dollars, and the sum of seven hundred fifty
    42  thousand dollars to the towns and villages of the county of Steuben,  on
    43  the basis of the ratio which the full valuation of real property in each
    44  town  or  village bears to the aggregate full valuation of real property
    45  in all of the towns and villages in such area;  and  during  the  period
    46  beginning December first, two thousand fifteen and ending November thir-
    47  tieth,  two thousand seventeen, the county of Steuben shall annually pay
    48  or cause to be paid to the city of Hornell  the  sum  of  seven  hundred
    49  sixty-five  thousand  dollars,  to  the city of Corning the sum of seven
    50  hundred sixty-five thousand dollars, and the sum of seven hundred  fifty
    51  thousand  dollars to the towns and villages of the county of Steuben, on
    52  the basis of the ratio which the full valuation of real property in each
    53  town or village bears to the aggregate full valuation of  real  property
    54  in  all  of  the  towns and villages in such area; and during the period
    55  beginning December first, two thousand  seventeen  and  ending  November
    56  thirtieth, two thousand twenty, the county of Steuben shall annually pay
        A. 10416                            3

     1  or  cause  to  be  paid  to the city of Hornell the sum of seven hundred
     2  eighty thousand dollars, to the city of Corning the sum of seven hundred
     3  eighty thousand dollars, and the sum of  seven  hundred  fifty  thousand
     4  dollars to the towns and villages of the county of Steuben, on the basis
     5  of  the  ratio which the full valuation of real property in each town or
     6  village bears to the aggregate full valuation of real property in all of
     7  the towns and villages in such area; and  during  the  period  beginning
     8  December  first,  two thousand twenty and ending November thirtieth, two
     9  thousand twenty-three, the county of Steuben shall annually pay or cause
    10  to be paid to the city of Hornell  the  sum  of  [seven]  eight  hundred
    11  [eighty]  twenty  thousand  dollars,  to  the city of Corning the sum of
    12  [seven] eight hundred [eighty] twenty thousand dollars, and the  sum  of
    13  seven  hundred [fifty] ninety thousand dollars to the towns and villages
    14  of the county of Steuben, on the basis of the ratio which the full valu-
    15  ation of real property in each town or village bears  to  the  aggregate
    16  full valuation of real property in all of the towns and villages in such
    17  area.
    18    § 2. This act shall take effect immediately.