Bill Text: NY S01885 | 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) 2020-03-12 - PRINT NUMBER 1885B [S01885 Detail]
Download: New_York-2019-S01885-Amended.html
STATE OF NEW YORK ________________________________________________________________________ 1885--B 2019-2020 Regular Sessions IN SENATE January 17, 2019 ___________ Introduced by Sen. O'MARA -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations -- recommitted to the Committee on Investigations and Government Operations in accordance with Senate Rule 6, sec. 8 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee -- 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 EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD06705-06-0S. 1885--B 2 1 thirtieth, nineteen hundred ninety-four, the county of Steuben shall pay 2 or cause to be paid to the city of Hornell the sum of two hundred thou- 3 sand dollars, to the city of Corning the sum of three hundred thousand 4 dollars, and the sum of five hundred thousand dollars to the towns and 5 villages of the county of Steuben, on the basis of the ratio which the 6 full valuation of real property in each town or village bears to the 7 aggregate full valuation of real property in all of the towns and 8 villages in such area. Of the net collections received by the county of 9 Steuben as a result of the imposition of said additional one percent 10 rate of tax authorized by section twelve hundred ten of this article 11 during the period beginning December first, nineteen hundred ninety-four 12 and ending November thirtieth, nineteen hundred ninety-five, the county 13 of Steuben shall pay or cause to be paid to the city of Hornell the sum 14 of three hundred thousand dollars, to the city of Corning the sum of 15 four hundred fifty thousand dollars, and the sum of seven hundred fifty 16 thousand dollars to the towns and villages of the county of Steuben, on 17 the basis of the ratio which the full valuation of real property in each 18 town or village bears to the aggregate full valuation of real property 19 in all of the towns and villages in such area; and (b) during the period 20 beginning December first, nineteen hundred ninety-five and ending Novem- 21 ber thirtieth, two thousand seven, the county of Steuben shall annually 22 pay or cause to be paid to the city of Hornell the sum of five hundred 23 fifty thousand dollars, to the city of Corning the sum of six hundred 24 thousand dollars, and the sum of seven hundred fifty thousand dollars to 25 the towns and villages of the county of Steuben, on the basis of the 26 ratio which the full valuation of real property in each town or village 27 bears to the aggregate full valuation of real property in all of the 28 towns and villages in such area; and during the period beginning Decem- 29 ber first, two thousand seven and ending November thirtieth, two thou- 30 sand nine, the county of Steuben shall annually pay or cause to be paid 31 to the city of Hornell the sum of six hundred ten thousand dollars, to 32 the city of Corning the sum of six hundred fifty thousand dollars, and 33 the sum of seven hundred fifty thousand dollars to the towns and 34 villages of the county of Steuben, on the basis of the ratio which the 35 full valuation of real property in each town or village bears to the 36 aggregate full valuation of real property in all of the towns and 37 villages in such area; and during the period beginning December first, 38 two thousand nine and ending November thirtieth, two thousand eleven, 39 the county of Steuben shall annually pay or cause to be paid to the city 40 of Hornell the sum of seven hundred ten thousand dollars, to the city of 41 Corning the sum of seven hundred ten thousand dollars, and the sum of 42 seven hundred fifty thousand dollars to the towns and villages of the 43 county of Steuben, on the basis of the ratio which the full valuation of 44 real property in each town or village bears to the aggregate full valu- 45 ation of real property in all of the towns and villages in such area; 46 and during the period beginning December first, two thousand eleven and 47 ending November thirtieth, two thousand thirteen, the county of Steuben 48 shall annually pay or cause to be paid to the city of Hornell the sum of 49 seven hundred forty thousand dollars, to the city of Corning the sum of 50 seven hundred forty 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 thirteen and ending November 56 thirtieth, two thousand fifteen, the county of Steuben shall annuallyS. 1885--B 3 1 pay or cause to be paid to the city of Hornell the sum of seven hundred 2 sixty-five thousand dollars, to the city of Corning the sum of seven 3 hundred sixty-five thousand dollars, and the sum of seven hundred fifty 4 thousand dollars to the towns and villages of the county of Steuben, on 5 the basis of the ratio which the full valuation of real property in each 6 town or village bears to the aggregate full valuation of real property 7 in all of the towns and villages in such area; and during the period 8 beginning December first, two thousand fifteen and ending November thir- 9 tieth, two thousand seventeen, the county of Steuben shall annually pay 10 or cause to be paid to the city of Hornell the sum of seven hundred 11 sixty-five thousand dollars, to the city of Corning the sum of seven 12 hundred sixty-five thousand dollars, and the sum of seven hundred fifty 13 thousand dollars to the towns and villages of the county of Steuben, on 14 the basis of the ratio which the full valuation of real property in each 15 town or village bears to the aggregate full valuation of real property 16 in all of the towns and villages in such area; and during the period 17 beginning December first, two thousand seventeen and ending November 18 thirtieth, two thousand twenty, the county of Steuben shall annually pay 19 or cause to be paid to the city of Hornell the sum of seven hundred 20 eighty thousand dollars, to the city of Corning the sum of seven hundred 21 eighty thousand dollars, and the sum of seven hundred fifty thousand 22 dollars to the towns and villages of the county of Steuben, on the basis 23 of the ratio which the full valuation of real property in each town or 24 village bears to the aggregate full valuation of real property in all of 25 the towns and villages in such area; and during the period beginning 26 December first, two thousand twenty and ending November thirtieth, two 27 thousand twenty-three, the county of Steuben shall annually pay or cause 28 to be paid to the city of Hornell the sum of eight hundred twenty thou- 29 sand dollars, to the city of Corning the sum of eight hundred twenty 30 thousand dollars, and the sum of seven hundred ninety thousand dollars 31 to the towns and villages of the county of Steuben, on the basis of the 32 ratio which the full valuation of real property in each town or village 33 bears to the aggregate full valuation of real property in all of the 34 towns and villages in such area. 35 § 3. This act shall take effect immediately.