Bill Text: NY S03162 | 2019-2020 | General Assembly | Introduced
Bill Title: Authorizes counties with authority to impose additional sales and compensating use taxes to continue such taxes every two years, without approval of the state legislature.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2020-01-08 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S03162 Detail]
Download: New_York-2019-S03162-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 3162 2019-2020 Regular Sessions IN SENATE February 4, 2019 ___________ Introduced by Sen. AMEDORE -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations AN ACT to amend the tax law, to amend chapter 200 of the laws of 2002 amending the tax law relating to certain tax rates imposed by the county of Ulster, to amend chapter 160 of the laws of 2015 amending the tax law relating to extending the authorization of the county of Onondaga to impose an additional rate of sales and compensating use taxes, chapter 192 of the laws of 2015 amending the tax law relating to extending the authority of the county of Orange to impose an addi- tional rate of sales and compensating use taxes, chapter 206 of the laws of 2015 amending the tax law relating to the imposition of sales and compensating use taxes by the county of Monroe, chapter 302 of the laws of 2015 amending the tax law relating to the imposition of sales and compensating use taxes by the county of Albany, chapter 212 of the laws of 2013 amending the tax law relating to sales and compensating use tax in Columbia county, and chapter 171 of the laws of 2015 amend- ing the tax law relating to extending the expiration of the authori- zation to the county of Genesee to impose an additional one percent of sales and compensating use taxes, in relation to authorizing certain counties to impose, on a biennial basis, an additional rate of sales and compensating use taxes; and to repeal certain provisions of the tax law relating thereto The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subparagraph (i) of the opening paragraph of section 1210 2 of the tax law is REPEALED and a new subparagraph (i) is added to read 3 as follows: 4 (i) with respect to a city of one million or more and the following 5 counties (1) any such city having a population of one million or more is 6 hereby authorized and empowered to adopt and amend local laws, ordi- EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD07177-01-9S. 3162 2 1 nances or resolutions imposing such taxes in any such city, at the rate 2 of four and one-half percent; 3 (2) the county of Nassau is hereby further authorized and empowered to 4 adopt and amend local laws, ordinances or resolutions imposing such 5 taxes at a rate which is three-quarters percent additional to the three 6 percent rate authorized above in this paragraph for such county for such 7 periods of two years as it shall elect beginning on and after January 8 first, nineteen hundred eighty-six, subject to the limitation set forth 9 in section twelve hundred sixty-two-e of this article, and also at a 10 rate which is one-half percent additional to the three percent rate 11 authorized above in this paragraph, and which is also additional to the 12 three-quarters percent rate also authorized above in this clause for 13 such county, for such periods of two years as it shall elect beginning 14 on and after September first, nineteen hundred ninety-one; 15 (3) the county of Rensselaer is hereby further authorized and 16 empowered to adopt and amend local laws, ordinances or resolutions 17 imposing such taxes at a rate which is one percent additional to the 18 three percent rate authorized above in this paragraph for such county 19 for such periods of two years as it shall elect beginning on and after 20 September first, nineteen hundred ninety-four; 21 (4) the county of Erie is hereby further authorized and empowered to 22 adopt and amend local laws, ordinances or resolutions imposing such 23 taxes (i) at a rate which is one percent additional to the three percent 24 rate authorized above in this paragraph for such county for such periods 25 of two years as it shall elect beginning on and after January tenth, 26 nineteen hundred eighty-eight; and (ii) at a rate which is three-quar- 27 ters of one percent additional to the three percent rate authorized 28 above in this paragraph, and which is also additional to the one percent 29 rate also authorized above in this clause for such county, for such 30 periods of two years as it shall elect beginning on and after December 31 first, two thousand eleven; 32 (5) the county of Cattaraugus is hereby further authorized and 33 empowered to adopt and amend local laws, ordinances or resolutions 34 imposing such taxes at a rate which is one percent additional to the 35 three percent rate authorized above in this paragraph for such county 36 for such periods of two years as it shall elect beginning on and after 37 March first, nineteen hundred eighty-six; 38 (6) the county of Wyoming is hereby further authorized and empowered 39 to adopt and amend local laws, ordinances or resolutions imposing such 40 taxes at a rate which is one percent additional to the three percent 41 rate authorized above in this paragraph for such county for such periods 42 of two years as it shall elect beginning on and after September first, 43 nineteen hundred ninety-two; 44 (7) the county of Ulster is hereby further authorized and empowered to 45 adopt and amend local laws, ordinances or resolutions imposing such 46 taxes at a rate which is one percent additional to the three percent 47 rate authorized above in this paragraph for such county (i) for the 48 period beginning September first, two thousand two and ending November 49 thirtieth, two thousand thirteen and (ii) for such periods of two years 50 as it shall elect beginning on and after February first, two thousand 51 fourteen; 52 (8) the county of Allegany is hereby further authorized and empowered 53 to adopt and amend local laws, ordinances or resolutions imposing such 54 taxes at a rate which is: (i) one percent additional to the three 55 percent rate authorized above in this paragraph for such county for the 56 period beginning December first, nineteen hundred eighty-six and endingS. 3162 3 1 November thirtieth, two thousand four; and (ii) one and one-half percent 2 additional to the three percent rate authorized above in this paragraph 3 for such county for such periods of two years as it shall elect begin- 4 ning on and after December first, two thousand four; 5 (9) the county of Cayuga is hereby further authorized and empowered to 6 adopt and amend local laws, ordinances or resolutions imposing such 7 taxes at a rate which is one percent additional to the three percent 8 rate authorized above in this paragraph for such county for such periods 9 of two years as it shall elect beginning on and after September first, 10 nineteen hundred ninety-two; 11 (10) the county of Albany is hereby further authorized and empowered 12 to adopt and amend local laws, ordinances or resolutions imposing such 13 taxes at a rate which is one percent additional to the three percent 14 rate authorized above in this paragraph for such county for such periods 15 of two years as it shall elect beginning on and after September first, 16 nineteen hundred ninety-two; 17 (11) the county of Tompkins is hereby further authorized and empowered 18 to adopt and amend local laws, ordinances or resolutions imposing such 19 taxes at a rate which is one-half or one percent additional to the three 20 percent rate authorized above in this paragraph for such county for such 21 periods of two years as it shall elect beginning on and after December 22 first, nineteen hundred ninety-two; 23 (12) the county of Cortland is hereby further authorized and empowered 24 to adopt and amend local laws, ordinances, or resolutions imposing such 25 taxes at a rate which is one percent additional to the three percent 26 rate authorized above in this paragraph for such county for such periods 27 of two years as it shall elect beginning on and after September first, 28 nineteen hundred ninety-two; 29 (13) the county of Oneida is hereby further authorized and empowered 30 to adopt and amend local laws, ordinances or resolutions imposing such 31 taxes at a rate which is: (i) one percent additional to the three 32 percent rate authorized above in this paragraph for such county for such 33 periods of two years as it shall elect beginning on or after September 34 first, nineteen hundred ninety-two; and also (ii) at a rate which is 35 three-quarters of one percent or one-half of one percent additional to 36 the three percent rate authorized above in this paragraph, and which is 37 also additional to the one percent rate also authorized above in this 38 clause for such county, for such periods of two years as it shall elect 39 beginning on and after December first, two thousand eight; 40 (14) the county of Suffolk is hereby further authorized and empowered 41 to adopt and amend local laws, ordinances or resolutions imposing such 42 taxes at a rate which is one percent additional to the three percent 43 rate authorized above in this paragraph for such county for such periods 44 of two years as it shall elect beginning on and after June first, two 45 thousand one; 46 (15) the county of Greene is hereby further authorized and empowered 47 to adopt and amend local laws, ordinances or resolutions imposing such 48 taxes at a rate which is one percent additional to the three percent 49 rate authorized above in this paragraph for such county for such periods 50 of two years as it shall elect beginning on and after March first, nine- 51 teen hundred ninety-three; 52 (16) the county of Orleans is hereby further authorized and empowered 53 to adopt and amend local laws, ordinances or resolutions imposing such 54 taxes at a rate which is one percent additional to the three percent 55 rate authorized above in this paragraph for such county for such periodsS. 3162 4 1 of two years as it shall elect beginning on and after June first, nine- 2 teen hundred ninety-three; 3 (17) the county of Tioga is hereby further authorized and empowered to 4 adopt and amend local laws, ordinances or resolutions imposing such 5 taxes at a rate which is: (i) one-half of one percent additional to the 6 three percent rate authorized above in this paragraph for such county 7 for the period beginning September first, nineteen hundred ninety-three, 8 and ending November thirtieth, two thousand three; and (ii) one percent 9 additional to the three percent rate authorized above in this paragraph 10 for such county for such periods of two years as it shall elect begin- 11 ning on and after December first, two thousand five; 12 (18) the county of Broome is hereby further authorized and empowered 13 to adopt and amend local laws, ordinances or resolutions imposing such 14 taxes at a rate which is one percent additional to the three percent 15 rate authorized above in this paragraph for such county for such periods 16 of two years as it shall elect beginning on and after March first, nine- 17 teen hundred ninety-four; 18 (19) the county of Herkimer is hereby further authorized and empowered 19 to adopt and amend local laws, ordinances or resolutions imposing such 20 taxes at a rate which is one percent additional to the three percent 21 rate authorized above in this paragraph for such county for such periods 22 of two years as it shall elect beginning on and after September first, 23 nineteen hundred ninety-four; 24 (20) the county of Genesee is hereby further authorized and empowered 25 to adopt and amend local laws, ordinances or resolutions imposing such 26 taxes at a rate which is one percent additional to the three percent 27 rate authorized above in this paragraph for such county for such periods 28 of two years as it shall elect beginning on or after September first, 29 nineteen hundred ninety-four; 30 (21) the county of Columbia is hereby further authorized and empowered 31 to adopt and amend local laws, ordinances or resolutions imposing such 32 taxes at a rate which is one percent additional to the three percent 33 rate authorized above in this paragraph for such county for such periods 34 of two years as it shall elect beginning on and after March first, nine- 35 teen hundred ninety-five; 36 (22) the county of Schuyler is hereby further authorized and empowered 37 to adopt and amend local laws, ordinances or resolutions imposing such 38 taxes at a rate which is one percent additional to the three percent 39 rate authorized above in this paragraph for such county for such periods 40 of two years as it shall elect beginning on and after September first, 41 nineteen hundred ninety-nine; 42 (23) the county of Rockland is hereby further authorized and empowered 43 to adopt and amend local laws, ordinances or resolutions imposing such 44 taxes at a rate which is: (i) five-eighths of one percent additional to 45 the three percent rate authorized above in this paragraph for such coun- 46 ty for such periods of two years as it shall elect beginning on or after 47 March first, two thousand two; and also (ii) at a rate which is three- 48 eighths of one percent additional to the three percent rate authorized 49 above in this paragraph, and which is also additional to the five- 50 eighths of one percent rate also authorized above in this clause for 51 such county, for such periods of two years as it shall elect beginning 52 on and after March first, two thousand seven; 53 (24) the county of Chenango is hereby further authorized and empowered 54 to adopt and amend local laws, ordinances or resolutions imposing such 55 taxes at a rate which is one percent additional to the three percent 56 rate authorized above in this paragraph for such county for such periodsS. 3162 5 1 of two years as it shall elect beginning on and after September first, 2 two thousand two; 3 (25) the county of Monroe is hereby further authorized and empowered 4 to adopt and amend local laws, ordinances or resolutions imposing such 5 taxes at a rate which is one percent additional to the three percent 6 rate authorized above in this paragraph for such periods of two years as 7 it shall elect beginning on and after December first, nineteen hundred 8 ninety-three; 9 (26) the county of Steuben is hereby further authorized and empowered 10 to adopt and amend local laws, ordinances or resolutions imposing such 11 taxes at a rate which is one percent additional to the three percent 12 rate authorized above in this paragraph for such county for such periods 13 of two years as it shall elect beginning on and after December first, 14 nineteen hundred ninety-two; 15 (27) the county of Chemung is hereby further authorized and empowered 16 to adopt and amend local laws, ordinances or resolutions imposing such 17 taxes at a rate which is one percent additional to the three percent 18 rate authorized above in this paragraph for such county for such periods 19 of two years as it shall elect beginning on and after December first, 20 two thousand two; 21 (28) the county of Seneca is hereby further authorized and empowered 22 to adopt and amend local laws, ordinances or resolutions imposing such 23 taxes at a rate that is one percent additional to the three percent rate 24 authorized above in this paragraph for such county for such periods of 25 two years as it shall elect beginning on and after December first, two 26 thousand two; 27 (29) the county of Niagara is hereby further authorized and empowered 28 to adopt and amend local laws, ordinances or resolutions imposing such 29 taxes at a rate which is one percent additional to the three percent 30 rate authorized above in this paragraph for such county for such periods 31 of two years as it shall elect beginning on and after March first, two 32 thousand three; 33 (30) the county of Dutchess is hereby further authorized and empowered 34 to adopt and amend local laws, ordinances or resolutions imposing such 35 taxes at a rate which is three-quarters of one percent additional to the 36 three percent rate authorized above in this paragraph for such county 37 for such periods of two years as it shall elect beginning on and after 38 March first, two thousand three; 39 (31) the county of Yates is hereby further authorized and empowered to 40 adopt and amend local laws, ordinances or resolutions imposing such 41 taxes at a rate which is one percent additional to the three percent 42 rate authorized above in this paragraph for such county for such periods 43 of two years as it shall elect beginning on and after September first, 44 two thousand three; 45 (32) the county of Schenectady is hereby further authorized and 46 empowered to adopt and amend local laws, ordinances or resolutions 47 imposing such taxes at a rate which is one-half of one percent addi- 48 tional to the three percent rate authorized above in this paragraph for 49 such county for such periods of two years as it shall elect beginning on 50 and after June first, two thousand three; 51 (33) the county of Montgomery is hereby further authorized and 52 empowered to adopt and amend local laws, ordinances or resolutions 53 imposing such taxes at a rate which is one percent additional to the 54 three percent rate authorized above in this paragraph for such county 55 for such periods of two years as it shall elect beginning on and after 56 June first, two thousand three;S. 3162 6 1 (34) the county of Livingston is hereby further authorized and 2 empowered to adopt and amend local laws, ordinances or resolutions 3 imposing such taxes at a rate which is one percent additional to the 4 three percent rate authorized above in this paragraph for such county 5 for such periods of two years as it shall elect beginning on and after 6 June first, two thousand three; 7 (35) the county of Sullivan is hereby further authorized and empowered 8 to adopt and amend local laws, ordinances or resolutions imposing such 9 taxes at a rate that is: (i) one-half of one percent additional to the 10 three percent rate authorized above in this paragraph for such county 11 for such periods of two years as it shall elect beginning on and after 12 June first, two thousand three; and (ii) an additional one-half of one 13 percent in addition to the other rates authorized above in this para- 14 graph for such county for such periods of two years as it shall elect 15 beginning on and after June first, two thousand seven; 16 (36) the county of Otsego is hereby further authorized and empowered 17 to adopt and amend local laws, ordinances or resolutions imposing such 18 taxes at a rate which is one percent additional to the three percent 19 rate authorized above in this paragraph for such county for such periods 20 of two years as it shall elect beginning on and after December first, 21 two thousand three; 22 (37) the county of Delaware is hereby further authorized and empowered 23 to adopt and amend local laws, ordinances or resolutions imposing such 24 taxes at a rate that is one percent additional to the three percent rate 25 authorized above in this paragraph for such county for the period begin- 26 ning December first, two thousand three, and ending November thirtieth, 27 two thousand thirteen; 28 (38) the county of Wayne is hereby further authorized and empowered to 29 adopt and amend local laws, ordinances or resolutions imposing such 30 taxes at a rate that is one percent additional to the three percent rate 31 authorized above in this paragraph for such county for such periods of 32 two years as it shall elect beginning on and after December first, two 33 thousand five; 34 (39) the county of Schoharie is hereby further authorized and 35 empowered to adopt and amend local laws, ordinances or resolutions 36 imposing such taxes at a rate which is one percent additional to the 37 three percent rate authorized above in this paragraph for such county 38 for such periods of two years as it shall elect beginning on and after 39 June first, two thousand four; 40 (40) the county of Madison is hereby further authorized and empowered 41 to adopt and amend local laws, ordinances or resolutions imposing such 42 taxes at a rate which is one percent additional to the three percent 43 rate authorized above in this paragraph for such county for such periods 44 of two years as it shall elect beginning on and after June first, two 45 thousand four; 46 (41) the county of Orange is hereby further authorized and empowered 47 to adopt and amend local laws, ordinances or resolutions imposing such 48 taxes at a rate which is three-quarters of one percent additional to the 49 three percent rate authorized above in this paragraph for such county 50 for such periods of two years as it shall elect beginning on and after 51 June first, two thousand four; 52 (42) the county of Clinton is hereby further authorized and empowered 53 to adopt and amend local laws, ordinances or resolutions imposing such 54 taxes at a rate which is one percent additional to the three percent 55 rate authorized above in this paragraph for such county for such periodsS. 3162 7 1 of two years as it shall elect beginning on and after December first, 2 two thousand seven; 3 (43) the county of Lewis is hereby further authorized and empowered to 4 adopt and amend local laws, ordinances or resolutions imposing such 5 taxes at a rate that is one percent additional to the three percent rate 6 authorized above in this paragraph for such county for such periods of 7 two years as it shall elect beginning on and after June first, two thou- 8 sand four; 9 (44) the county of Oswego is hereby further authorized and empowered 10 to adopt and amend local laws, ordinances or resolutions imposing such 11 taxes at a rate which is one percent additional to the three percent 12 rate authorized above in this paragraph for such county for such periods 13 of two years as it shall elect beginning on and after September first, 14 two thousand four; 15 (45) the county of Essex is hereby further authorized and empowered to 16 adopt and amend local laws, ordinances or resolutions imposing such 17 taxes at a rate which is one percent additional to the three percent 18 rate authorized above in this paragraph for such county for such periods 19 of two years as it shall elect beginning on and after December first, 20 two thousand thirteen; 21 (46) the county of Jefferson is hereby further authorized and 22 empowered to adopt and amend local laws, ordinances or resolutions 23 imposing such taxes at a rate which is three-quarters of one percent 24 additional to the three percent rate authorized above in this paragraph 25 for such county for such periods of two years as it shall elect begin- 26 ning on and after September first, two thousand four; 27 (47) the county of Onondaga is hereby further authorized and empowered 28 to adopt and amend local laws, ordinances or resolutions imposing such 29 taxes at a rate that is one percent additional to the three percent rate 30 authorized above in this paragraph for such county for such periods of 31 two years as it shall elect beginning on and after September first, two 32 thousand four; 33 (48) the county of Chautauqua is hereby further authorized and 34 empowered to adopt and amend local laws, ordinances or resolutions 35 imposing such taxes at a rate that is: (i) one and one-quarter percent 36 additional to the three percent rate authorized above in this paragraph 37 for such county for the period beginning March first, two thousand five 38 and ending August thirty-first, two thousand six; (ii) one percent addi- 39 tional to the three percent rate authorized above in this paragraph for 40 such county for the period beginning September first, two thousand six 41 and ending November thirtieth, two thousand seven; (iii) three-quarters 42 of one percent additional to the three percent rate authorized above in 43 this paragraph for such county for the period beginning December first, 44 two thousand seven and ending November thirtieth, two thousand ten; and 45 (iv) one-half of one percent additional to the three percent rate 46 authorized above in this paragraph for such county for such periods of 47 two years as it shall elect beginning on and after December first, two 48 thousand ten and ending November thirtieth, two thousand fifteen; (v) 49 one percent additional to the three percent rate authorized above in 50 this clause for such county for such periods of two years as it shall 51 elect beginning on and after December first, two thousand fifteen; 52 (49) the county of Fulton is hereby further authorized and empowered 53 to adopt and amend local laws, ordinances or resolutions imposing such 54 taxes at a rate which is one percent additional to the three percent 55 rate authorized above in this paragraph for such county for such periodsS. 3162 8 1 of two years as it shall elect beginning on and after September first, 2 two thousand five; 3 (50) the county of Putnam is hereby further authorized and empowered 4 to adopt and amend local laws, ordinances or resolutions imposing such 5 taxes at a rate that is: (i) one-half of one percent additional to the 6 three percent rate authorized above in this paragraph for such county 7 for the period beginning September first, two thousand five and ending 8 August thirty-first, two thousand seven; and (ii) one percent additional 9 to the three percent rate authorized above in this paragraph for such 10 county for such periods of two years as it shall elect beginning on and 11 after September first, two thousand seven; 12 (51) the county of Franklin is hereby further authorized and empowered 13 to adopt and amend local laws, ordinances or resolutions imposing such 14 taxes at a rate that is one percent additional to the three percent rate 15 authorized above in this paragraph for such county for such periods of 16 two years as it shall elect beginning on and after June first, two thou- 17 sand six; 18 (52) the county of Ontario is hereby further authorized and empowered 19 to adopt and amend local laws, ordinances or resolutions imposing such 20 taxes at a rate that is: (i) one-eighth of one percent additional to the 21 three percent rate authorized above in this paragraph for such county 22 for such periods of two years as it shall elect beginning on and after 23 June first, two thousand six; and also (ii) at a rate that is three- 24 eighths of one percent additional to the three percent rate authorized 25 above in this paragraph, and that is also additional to the one-eighth 26 of one percent rate authorized in this clause for such county, for such 27 periods of two years as it shall elect beginning on and after September 28 first, two thousand nine; 29 (53) The county of St. Lawrence is hereby further authorized and 30 empowered to adopt and amend local laws, ordinances or resolutions 31 imposing such taxes at a rate that is one percent additional to the 32 three percent rate authorized above in this paragraph for such county 33 for such periods of two years as it shall elect beginning on and after 34 December first, two thousand thirteen; 35 (54) The county of Hamilton is hereby further authorized and empowered 36 to adopt and amend local laws, ordinances or resolutions imposing such 37 taxes at a rate that is one percent additional to the three percent rate 38 authorized above in this paragraph for such county for such periods of 39 two years as it shall elect beginning on and after December first, two 40 thousand thirteen; 41 (55) the county of Delaware is hereby further authorized and empowered 42 to adopt and amend local laws, ordinances or resolutions imposing such 43 taxes at a rate which is one percent additional to the three percent 44 rate authorized above in this paragraph for such county for such periods 45 of two years as it shall elect beginning on and after September first, 46 two thousand two; 47 § 2. Section 1210-E of the tax law, as amended by section 2 of subpart 48 U of part A of chapter 61 of the laws of 2017, is amended to read as 49 follows: 50 § 1210-E. Sales and compensating use taxes within Herkimer county. In 51 addition to the taxes imposed by section twelve hundred ten of this 52 subpart or any other provision of law, the county of Herkimer is hereby 53 authorized and empowered to adopt and amend local laws, ordinances or 54 resolutions imposing within the territorial limits of such county addi- 55 tional sales and compensating use taxes at the rate of one-quarter of 56 one percent for [the period] periods of two years beginning on and afterS. 3162 9 1 December first, two thousand seven [and ending November thirtieth, two2thousand twenty], which taxes shall be identical to the taxes imposed by 3 such county pursuant to the authority of section twelve hundred ten of 4 this subpart. Except as hereinafter provided, all provisions of this 5 article, including the definition and exemption provisions and the 6 provisions relating to the administration, collection and distribution 7 by the commissioner, shall apply for purposes of the taxes authorized by 8 this section in the same manner and with the same force and effect as if 9 the language of this article had been incorporated in full in this 10 section and had expressly referred to the taxes authorized by this 11 section; provided, however, that any provision relating to a maximum 12 rate shall be calculated without reference to the rate of additional 13 sales and compensating use taxes herein authorized. For purposes of part 14 IV of this article, relating to the disposition of revenues resulting 15 from taxes collected and administered by the commissioner, the addi- 16 tional sales and compensating use taxes authorized by this section 17 imposed under the authority of section twelve hundred ten of this 18 subpart and all provisions relating to the deposit, administration and 19 disposition of taxes, penalties and interest relating to taxes imposed 20 by a county under the authority of section twelve hundred ten of this 21 subpart shall, except as otherwise provided in this section, apply to 22 the additional sales and compensating use taxes authorized by this 23 section. 24 § 3. Subsection (cc) of section 1224 of the tax law, as amended by 25 section 2 of subpart I of part A of chapter 61 of the laws of 2017, is 26 amended to read as follows: 27 (cc) The county of Clinton shall have the sole right to impose the 28 additional one percent rate of tax which such county is authorized to 29 impose pursuant to the authority of section twelve hundred ten of this 30 article. Such additional rate of tax shall be in addition to any other 31 tax which such county may impose or may be imposing pursuant to this 32 article or any other law and such additional rate of tax shall not be 33 subject to preemption. The maximum three percent rate referred to in 34 this section shall be calculated without reference to the additional one 35 percent rate of tax which the county of Clinton is authorized and 36 empowered to adopt pursuant to section twelve hundred ten of this arti- 37 cle. Net collections from any additional rate of sales and compensating 38 use taxes which the county may impose during [the period] two year peri- 39 ods commencing on and after December first, two thousand eleven[, and40ending November thirtieth, two thousand twenty], pursuant to the author- 41 ity of section twelve hundred ten of this article shall be used by the 42 county solely for county purposes and shall not be subject to any reven- 43 ue distribution agreement entered into pursuant to the authority of 44 subdivision (c) of section twelve hundred sixty-two of this article. 45 § 4. Section 1262-e of the tax law, as amended by section 2 of subpart 46 BB of part A of chapter 61 of the laws of 2017, is amended to read as 47 follows: 48 § 1262-e. Establishment of local government assistance programs in 49 Nassau county. 1. Towns and cities. Notwithstanding any other provision 50 of law to the contrary, for [the] calendar [year] years beginning on and 51 after January first, nineteen hundred ninety-eight [and continuing52through the calendar year beginning on January first, two thousand twen-53ty], the county of Nassau shall enact and establish a local government 54 assistance program for the towns and cities within such county to assist 55 such towns and cities to minimize real property taxes; defray the cost 56 and expense of the treatment, collection, management, disposal, andS. 3162 10 1 transportation of municipal solid waste, and to comply with the 2 provisions of chapter two hundred ninety-nine of the laws of nineteen 3 hundred eighty-three; and defray the cost of maintaining conservation 4 and environmental control programs. Such special assistance program for 5 the towns and cities within such county and the funding for such program 6 shall equal one-third of the revenues received by such county from the 7 imposition of the three-quarters percent sales and use tax during calen- 8 dar [years] year two thousand one[, two thousand two, two thousand9three, two thousand four, two thousand five, two thousand six, two thou-10sand seven, two thousand eight, two thousand nine, two thousand ten, two11thousand eleven, two thousand twelve, two thousand thirteen, two thou-12sand fourteen, two thousand fifteen, two thousand sixteen,[,] two thou- 13 sand seventeen, two thousand eighteen, two thousand nineteen] and [two14thousand twenty] all succeeding calendar years additional to the regular 15 three percent rate authorized for such county in section twelve hundred 16 ten of this article. The monies for such special local assistance shall 17 be paid and distributed to the towns and cities on a per capita basis 18 using the population figures in the latest decennial federal census. 19 Provided further, that notwithstanding any other law to the contrary, 20 the establishment of such special assistance program shall preclude any 21 city or town within such county from preempting or claiming under any 22 other section of this chapter the revenues derived from the additional 23 tax authorized by section twelve hundred ten of this article. Provided 24 further, that any such town or towns may, by resolution of the town 25 board, apportion all or a part of monies received in such special 26 assistance program to an improvement district or special district 27 account within such town or towns in order to accomplish the purposes of 28 this special assistance program. 29 2. Villages. Notwithstanding any other provision of law to the contra- 30 ry, for [the] calendar [year] years beginning on and after January 31 first, nineteen hundred ninety-eight [and continuing through the calen-32dar year beginning on January first, two thousand twenty], the county of 33 Nassau, by local law, is hereby empowered to enact and establish a local 34 government assistance program for the villages within such county to 35 assist such villages to minimize real property taxes; defray the cost 36 and expense of the treatment, collection, management, disposal, and 37 transportation of municipal solid waste; and defray the cost of main- 38 taining conservation and environmental control programs. The funding of 39 such local assistance program for the villages within such county may be 40 provided by Nassau county during any calendar year in which such village 41 local assistance program is in effect and shall not exceed one-sixth of 42 the revenues received from the imposition of the three-quarters percent 43 sales and use tax that are remaining after the towns and cities have 44 received their funding pursuant to the provisions of subdivision one of 45 this section. The funding for such village local assistance program 46 shall be paid and distributed to the villages on a per capita basis 47 using the population figures in the latest decennial federal census. 48 Provided further, that the establishment of such village local assist- 49 ance program shall preclude any village within such county from preempt- 50 ing or claiming under any other section of this chapter the revenues 51 derived from the additional tax authorized by section twelve hundred ten 52 of this article. 53 § 5. Section 1262-g of the tax law, as amended by section 2 of subpart 54 DD of part A of chapter 61 of the laws of 2017, is amended to read as 55 follows:S. 3162 11 1 § 1262-g. Oneida county allocation and distribution of net collections 2 from the additional one percent rate of sales and compensating use 3 taxes. Notwithstanding any contrary provision of law, if the county of 4 Oneida imposes sales and compensating use taxes at a rate which is one 5 percent additional to the three percent rate authorized by section 6 twelve hundred ten of this article, as authorized by such section, (a) 7 where a city in such county imposes tax pursuant to the authority of 8 subdivision (a) of such section twelve hundred ten, such county shall 9 allocate, distribute and pay in cash quarterly to such city one-half of 10 the net collections attributable to such additional one percent rate of 11 the county's taxes collected in such city's boundaries; (b) where a city 12 in such county does not impose tax pursuant to the authority of such 13 subdivision (a) of such section twelve hundred ten, such county shall 14 allocate, distribute and pay in cash quarterly to such city not so 15 imposing tax a portion of the net collections attributable to one-half 16 of the county's additional one percent rate of tax calculated on the 17 basis of the ratio which such city's population bears to the county's 18 total population, such populations as determined in accordance with the 19 latest decennial federal census or special population census taken 20 pursuant to section twenty of the general municipal law completed and 21 published prior to the end of the quarter for which the allocation is 22 made, which special census must include the entire area of the county; 23 and (c) provided, however, that such county shall dedicate the first one 24 million five hundred thousand dollars of net collections attributable to 25 such additional one percent rate of tax received by such county after 26 the county receives in the aggregate eighteen million five hundred thou- 27 sand dollars of net collections from such additional one percent rate of 28 tax imposed for any [of the periods:] two year period commencing on and 29 after September first, two thousand twelve [through August thirty-first,30two thousand thirteen; September first, two thousand thirteen through31August thirty-first, two thousand fourteen; and September first, two32thousand fourteen through August thirty-first, two thousand fifteen;33September first, two thousand fifteen through August thirty-first, two34thousand sixteen; and September first, two thousand sixteen through35August thirty-first, two thousand seventeen; September first, two thou-36sand seventeen through August thirty-first, two thousand eighteen; and37September first, two thousand eighteen through August thirty-first, two38thousand twenty], to an allocation on a per capita basis, utilizing 39 figures from the latest decennial federal census or special population 40 census taken pursuant to section twenty of the general municipal law, 41 completed and published prior to the end of the year for which such 42 allocation is made, which special census must include the entire area of 43 such county, to be allocated and distributed among the towns of Oneida 44 county by appropriation of its board of legislators; provided, further, 45 that nothing herein shall require such board of legislators to make any 46 such appropriation until it has been notified by any town by appropriate 47 resolution and, in any case where there is a village wholly or partly 48 located within a town, a resolution of every such village, embodying the 49 agreement of such town and village or villages upon the amount of such 50 appropriation to be distributed to such village or villages out of the 51 allocation to the town or towns in which it is located. 52 § 6. Section 1262-h of the tax law, as amended by section 2 of subpart 53 SS of part A of chapter 61 of the laws of 2017, is amended to read as 54 follows: 55 § 1262-h. Allocation and distribution of net collections from the 56 additional one percent rate of sales and compensating use taxes in Steu-S. 3162 12 1 ben county. Notwithstanding any provision of law to the contrary, of the 2 net collections received by the county of Steuben as a result of the 3 imposition of the additional one percent rate of tax authorized by 4 section twelve hundred ten of this article (a) during the period begin- 5 ning December first, nineteen hundred ninety-three and ending November 6 thirtieth, nineteen hundred ninety-four, the county of Steuben shall pay 7 or cause to be paid to the city of Hornell the sum of two hundred thou- 8 sand dollars, to the city of Corning the sum of three hundred thousand 9 dollars, and the sum of five hundred thousand dollars to the towns and 10 villages of the county of Steuben, on the basis of the ratio which the 11 full valuation of real property in each town or village bears to the 12 aggregate full valuation of real property in all of the towns and 13 villages in such area. Of the net collections received by the county of 14 Steuben as a result of the imposition of said additional one percent 15 rate of tax authorized by section twelve hundred ten of this article 16 during the period beginning December first, nineteen hundred ninety-four 17 and ending November thirtieth, nineteen hundred ninety-five, the county 18 of Steuben shall pay or cause to be paid to the city of Hornell the sum 19 of three hundred thousand dollars, to the city of Corning the sum of 20 four hundred fifty thousand dollars, and the sum of seven hundred fifty 21 thousand dollars to the towns and villages of the county of Steuben, on 22 the basis of the ratio which the full valuation of real property in each 23 town or village bears to the aggregate full valuation of real property 24 in all of the towns and villages in such area; and (b) during the period 25 beginning December first, nineteen hundred ninety-five and ending Novem- 26 ber thirtieth, two thousand seven, the county of Steuben shall annually 27 pay or cause to be paid to the city of Hornell the sum of five hundred 28 fifty thousand dollars, to the city of Corning the sum of six hundred 29 thousand dollars, and the sum of seven hundred fifty thousand dollars to 30 the towns and villages of the county of Steuben, on the basis of the 31 ratio which the full valuation of real property in each town or village 32 bears to the aggregate full valuation of real property in all of the 33 towns and villages in such area; and during the period beginning Decem- 34 ber first, two thousand seven and ending November thirtieth, two thou- 35 sand nine, the county of Steuben shall annually pay or cause to be paid 36 to the city of Hornell the sum of six hundred ten thousand dollars, to 37 the city of Corning the sum of six hundred fifty thousand dollars, and 38 the sum of seven hundred fifty thousand dollars to the towns and 39 villages of the county of Steuben, on the basis of the ratio which the 40 full valuation of real property in each town or village bears to the 41 aggregate full valuation of real property in all of the towns and 42 villages in such area; and during the period beginning December first, 43 two thousand nine and ending November thirtieth, two thousand eleven, 44 the county of Steuben shall annually pay or cause to be paid to the city 45 of Hornell the sum of seven hundred ten thousand dollars, to the city of 46 Corning the sum of seven hundred ten thousand dollars, and the sum of 47 seven hundred fifty thousand dollars to the towns and villages of the 48 county of Steuben, on the basis of the ratio which the full valuation of 49 real property in each town or village bears to the aggregate full valu- 50 ation of real property in all of the towns and villages in such area; 51 and during the period beginning December first, two thousand eleven and 52 ending November thirtieth, two thousand thirteen, the county of Steuben 53 shall annually pay or cause to be paid to the city of Hornell the sum of 54 seven hundred forty thousand dollars, to the city of Corning the sum of 55 seven hundred forty thousand dollars, and the sum of seven hundred fifty 56 thousand dollars to the towns and villages of the county of Steuben, onS. 3162 13 1 the basis of the ratio which the full valuation of real property in each 2 town or village bears to the aggregate full valuation of real property 3 in all of the towns and villages in such area; and during the period 4 beginning December first, two thousand thirteen and ending November 5 thirtieth, two thousand fifteen, the county of Steuben shall annually 6 pay or cause to be paid to the city of Hornell the sum of seven hundred 7 sixty-five thousand dollars, to the city of Corning the sum of seven 8 hundred sixty-five 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 during the period 13 beginning December first, two thousand fifteen and ending November thir- 14 tieth, two thousand seventeen, the county of Steuben shall annually pay 15 or cause to be paid to the city of Hornell the sum of seven hundred 16 sixty-five thousand dollars, to the city of Corning the sum of seven 17 hundred sixty-five thousand dollars, and the sum of seven hundred fifty 18 thousand dollars to the towns and villages of the county of Steuben, on 19 the basis of the ratio which the full valuation of real property in each 20 town or village bears to the aggregate full valuation of real property 21 in all of the towns and villages in such area; and during [the period] 22 two year periods beginning on and after December first, two thousand 23 seventeen [and ending November thirtieth, two thousand twenty], the 24 county of Steuben shall annually pay or cause to be paid to the city of 25 Hornell the sum of seven hundred eighty thousand dollars, to the city of 26 Corning the sum of seven hundred eighty thousand dollars, and the sum of 27 seven hundred fifty thousand dollars to the towns and villages of the 28 county of Steuben, on the basis of the ratio which the full valuation of 29 real property in each town or village bears to the aggregate full valu- 30 ation of real property in all of the towns and villages in such area. 31 § 7. Subdivision (c) of section 1262-j of the tax law, as amended by 32 section 2 of subpart TT of part A of chapter 61 of the laws of 2017, is 33 amended to read as follows: 34 (c) Notwithstanding any provision of law to the contrary, of the net 35 collections received by the county of Suffolk as a result of the 36 increase of one percent to the tax authorized by section twelve hundred 37 ten of this article for [the period] two year periods beginning on and 38 after June first, two thousand one [and ending November thirtieth, two39thousand twenty], imposed by local laws or resolutions (by simple major- 40 ity) by the county legislature, and signed by the county executive, the 41 county of Suffolk shall allocate such net collections as follows: no 42 less than one-eighth and no more than three-eighths of such net 43 collections received shall be dedicated for public safety purposes and 44 the balance shall be deposited in the general fund of the county of 45 Suffolk. 46 § 8. Section 1262-l of the tax law, as amended by section 2 of subpart 47 MM of part A of chapter 61 of the laws of 2017, is amended to read as 48 follows: 49 § 1262-1. Allocation and distribution of net collections from the 50 additional rate of sales and compensating use tax in Rockland county. 1. 51 Notwithstanding any provision of law to the contrary, if the county of 52 Rockland imposes the additional five-eighths of one percent rate of tax 53 authorized by section twelve hundred ten of this article during [the54period] two year periods beginning on and after March first, two thou- 55 sand two[, and ending November thirtieth, two thousand twenty], such 56 county shall allocate and distribute twenty percent of the netS. 3162 14 1 collections from such additional rate to the towns and villages in the 2 county in accordance with subdivision (c) of section twelve hundred 3 sixty-two of this part on the basis of the ratio which the population of 4 each such town or village bears to such county's total population; and 5 2. Notwithstanding any provision of law to the contrary, if the county 6 of Rockland imposes the additional three-eighths of one percent rate of 7 tax authorized by section twelve hundred ten of this article during [the8period] two year periods beginning on and after March first, two thou- 9 sand seven, [and ending November thirtieth, two thousand twenty], such 10 county shall allocate and distribute sixteen and two-thirds percent of 11 the net collections from such additional rate to the general funds of 12 towns and villages within the county of Rockland with existing town and 13 village police departments from March first, two thousand seven through 14 December thirty-first, two thousand seven and thirty-three and one-third 15 percent of the net collections from such additional rate [from] on and 16 after January first, two thousand eight [through November thirtieth, two17thousand twenty]. The monies allocated and distributed pursuant to this 18 subdivision shall be allocated and distributed to towns and villages 19 with police departments on the basis of the number of full-time equiv- 20 alent police officers employed by each police department and shall not 21 be used for salaries heretofore or hereafter negotiated. 22 § 9. Section 1262-n of the tax law, as amended by section 2 of subpart 23 CC of part A of chapter 61 of the laws of 2017, is amended to read as 24 follows: 25 § 1262-n. Disposition of net collections from the additional one 26 percent rate of sales and compensating use taxes in the county of 27 Niagara. Notwithstanding any contrary provision of law, if the county 28 of Niagara imposes the additional one percent rate of sales and compen- 29 sating use taxes authorized by section twelve hundred ten of this arti- 30 cle for all or any portion of [the period] two year periods beginning on 31 and after March first, two thousand three [and ending November thirti-32eth, two thousand twenty], the county shall use all net collections from 33 such additional one percent rate to pay the county's expenses for Medi- 34 caid. The net collections from the additional one percent rate imposed 35 pursuant to this section shall be deposited in a special fund to be 36 created by such county separate and apart from any other funds and 37 accounts of the county. Any and all remaining net collections from such 38 additional one percent tax, after the Medicaid expenses are paid, shall 39 be deposited by the county of Niagara in the general fund of such county 40 for any county purpose. 41 § 10. Section 1262-o of the tax law is REPEALED and a new section 42 1262-o is added to read as follows: 43 § 1262-o. Disposition of net collections from the additional rate of 44 sales and compensating use taxes in the county of Chautauqua. Notwith- 45 standing any contrary provision of law, if the county of Chautauqua 46 imposes the additional one and one-quarter percent rate of sales and 47 compensating use taxes authorized by section twelve hundred ten of this 48 article for all or any portion of the period beginning March first, two 49 thousand five and ending August thirty-first, two thousand six, the 50 additional one percent rate authorized by such section for all or any of 51 the period beginning September first, two thousand six and ending Novem- 52 ber thirtieth, two thousand seven, the additional three-quarters of one 53 percent rate authorized by such section for all or any of the period 54 beginning December first, two thousand seven and ending November thirti- 55 eth, two thousand ten, the county shall allocate one-fifth of the net 56 collections from the additional three-quarters of one percent to theS. 3162 15 1 cities, towns and villages in the county on the basis of their respec- 2 tive populations, determined in accordance with the latest decennial 3 federal census or special population census taken pursuant to section 4 twenty of the general municipal law completed and published prior to the 5 end of the quarter for which the allocation is made, and allocate the 6 remainder of the net collections from the additional three-quarters of 7 one percent as follows: (1) to pay the county's expenses for Medicaid 8 and other expenses required by law; (2) to pay for local road and bridge 9 projects; (3) for the purposes of capital projects and repaying any 10 debts incurred for such capital projects in the county of Chautauqua 11 that are not otherwise paid for by revenue received from the mortgage 12 recording tax; and (4) for deposit into a reserve fund for bonded 13 indebtedness established pursuant to the general municipal law. Notwith- 14 standing any contrary provision of law, if the county of Chautauqua 15 imposes the additional one-half percent rate of sales and compensating 16 use taxes authorized by such section twelve hundred ten for all or any 17 of the period beginning December first, two thousand ten and ending 18 November thirtieth, two thousand fifteen, the county shall allocate 19 three-tenths of the net collections from the additional one-half of one 20 percent to the cities, towns and villages in the county on the basis of 21 their respective populations, determined in accordance with the latest 22 decennial federal census or special population census taken pursuant to 23 section twenty of the general municipal law completed and published 24 prior to the end of the quarter for which the allocation is made, and 25 allocate the remainder of the net collections from the additional one- 26 half of one percent as follows: (1) to pay the county's expenses for 27 Medicaid and other expenses required by law; (2) to pay for local road 28 and bridge projects; (3) for the purposes of capital projects and repay- 29 ing any debts incurred for such capital projects in the county of Chau- 30 tauqua that are not otherwise paid for by revenue received from the 31 mortgage recording tax; and (4) for deposit into a reserve fund for 32 bonded indebtedness established pursuant to the general municipal law. 33 Notwithstanding any contrary provision of law, if the county of Chautau- 34 qua imposes the additional one percent rate of sales and compensating 35 use taxes authorized by such section twelve hundred ten for all or any 36 of the two year periods beginning on or after December first, two thou- 37 sand fifteen, the county shall allocate three-twentieths of the net 38 collections from the additional one percent to the cities, towns and 39 villages in the county on the basis of their respective populations, 40 determined in accordance with the latest decennial federal census or 41 special population census taken pursuant to section twenty of the gener- 42 al municipal law completed and published prior to the end of the quarter 43 for which the allocation is made, and allocate the remainder of the net 44 collections from the additional one percent as follows: (1) to pay the 45 county's expenses for Medicaid and other expenses required by law; (2) 46 to pay for local road and bridge projects; (3) for the purposes of capi- 47 tal projects and repaying any debts incurred for such capital projects 48 in the county of Chautauqua that are not otherwise paid for by revenue 49 received from the mortgage recording tax; and (4) for deposit into a 50 reserve fund for bonded indebtedness established pursuant to the general 51 municipal law. The net collections from the additional rates imposed 52 pursuant to this section shall be deposited in a special fund to be 53 created by such county separate and apart from any other funds and 54 accounts of the county to be used for purposes above described.S. 3162 16 1 § 11. Section 1262-p of the tax law, as amended by section 2 of 2 subpart X of part A of chapter 61 of the laws of 2017, is amended to 3 read as follows: 4 § 1262-p. Disposition of net collections from the additional one 5 percent rate of sales and compensating use taxes in the county of 6 Livingston. Notwithstanding any contrary provision of law, if the coun- 7 ty of Livingston imposes the additional one percent rate of sales and 8 compensating use taxes authorized by section twelve hundred ten of this 9 article for all or any portion of [the period] two year periods begin- 10 ning on and after June first, two thousand three [and ending November11thirtieth, two thousand twenty], the county shall use all net 12 collections from such additional one percent rate to pay the county's 13 expenses for Medicaid. The net collections from the additional one 14 percent rate imposed pursuant to this section shall be deposited in a 15 special fund to be created by such county separate and apart from any 16 other funds and accounts of the county. Any and all remaining net 17 collections from such additional one percent tax, after the Medicaid 18 expenses are paid, shall be deposited by the county of Livingston in the 19 general fund of such county for any county purpose. 20 § 12. Subdivision 2 of section 1262-q of the tax law, as amended by 21 section 2 of subpart N of part A of chapter 61 of the laws of 2017, is 22 amended to read as follows: 23 (2) Net collections from the additional three-quarters of one percent 24 rate of sales and compensating use taxes which the county may impose 25 during [the period] two year periods commencing on and after December 26 first, two thousand eleven[, and ending November thirtieth, two thousand27twenty], pursuant to the authority of item (ii) of clause (4) of subpar- 28 agraph (i) of the opening paragraph of section twelve hundred ten of 29 this article shall be used by the county solely for county purposes and 30 shall not be subject to any revenue distribution agreement the county 31 entered into pursuant to the authority of subdivision (c) of section 32 twelve hundred sixty-two of this part. 33 § 13. Section 1262-s of the tax law, as amended by section 3 of 34 subpart U of part A of chapter 61 of the laws of 2017, is amended to 35 read as follows: 36 § 1262-s. Disposition of net collections from the additional one-quar- 37 ter of one percent rate of sales and compensating use taxes in the coun- 38 ty of Herkimer. Notwithstanding any contrary provision of law, if the 39 county of Herkimer imposes the additional one-quarter of one percent 40 rate of sales and compensating use taxes authorized by section twelve 41 hundred ten-E of this article for all or any portion of [the period] two 42 year periods beginning on and after December first, two thousand seven 43 [and ending November thirtieth, two thousand twenty], the county shall 44 use all net collections from such additional one-quarter of one percent 45 rate to pay the county's expenses for the construction of additional 46 correctional facilities. The net collections from the additional rate 47 imposed pursuant to section twelve hundred ten-E shall be deposited in a 48 special fund to be created by such county separate and apart from any 49 other funds and accounts of the county. Any and all remaining net 50 collections from such additional tax, after the expenses of such 51 construction are paid, shall be deposited by the county of Herkimer in 52 the general fund of such county for any county purpose. 53 § 14. Section 3 of chapter 200 of the laws of 2002 amending the tax 54 law relating to certain tax rates imposed by the county of Ulster, as 55 amended by section 2 of subpart XX of part A of chapter 61 of the laws 56 of 2017, is amended to read as follows:S. 3162 17 1 § 3. If, pursuant to the authority of this act, the county of Ulster 2 imposes sales and compensating use taxes at a rate greater than three 3 percent for all or any portion of [the period] two year periods commenc- 4 ing on and after September 1, 2002[, and ending November 30, 2020], net 5 collections from such additional rate of tax imposed during such period 6 shall be deemed to be, and shall be included in, net collections subject 7 to such county's existing agreement with the city of Kingston entered 8 into pursuant to subdivision (c) of section 1262 of the tax law and such 9 net collections shall be allocated in accordance with such agreement. 10 § 15. Section 3 of chapter 160 of the laws of 2015 amending the tax 11 law relating to extending the authorization of the county of Onondaga to 12 impose an additional rate of sales and compensating use taxes is amended 13 to read as follows: 14 § 3. Notwithstanding any contrary provision of law, net collections 15 from the additional one percent rate of sales and compensating use taxes 16 which may be imposed by the county of Onondaga during the [period] two 17 year periods commencing on and after December 1, 2016 [and ending Novem-18ber 30, 2017], pursuant to the authority of section 1210 of the tax law, 19 shall not be subject to any revenue distribution agreement entered into 20 under subdivision (c) of section 1262 of the tax law, but shall be allo- 21 cated and distributed or paid, at least quarterly, as follows: (i) 1.58% 22 to the county of Onondaga for any county purpose; (ii) 97.79% to the 23 city of Syracuse; and (iii) .63% to the school districts in accordance 24 with subdivision (a) of section 1262 of the tax law. 25 § 16. Section 2 of chapter 192 of the laws of 2015 amending the tax 26 law relating to extending the authority of the county of Orange to 27 impose an additional rate of sales and compensating use taxes is amended 28 to read as follows: 29 § 2. Notwithstanding subdivision (c) of section 1262 of the tax law, 30 net collections from any additional rate of sales and compensating use 31 taxes which may be imposed by the county of Orange during [the period] 32 two year periods commencing on or after December 1, 2015[, and ending33November 30, 2017], pursuant to the authority of section 1210 of the tax 34 law, shall be paid to the county of Orange and shall be used by such 35 county solely for county purposes and shall not be subject to any reven- 36 ue distribution agreement entered into pursuant to the authority of 37 subdivision (c) of section 1262 of the tax law. 38 § 17. Section 2 of chapter 206 of the laws of 2015 amending the tax 39 law relating to the imposition of sales and compensating use taxes by 40 the county of Monroe, is amended to read as follows: 41 § 2. Notwithstanding the provisions of subdivisions (b) and (c) of 42 section 1262 and section 1262-g of the tax law, net collections, as such 43 term is defined in section 1262 of the tax law, derived from the imposi- 44 tion of sales and compensating use taxes by the county of Monroe at the 45 additional rate of one percent as authorized pursuant to clause (25) of 46 subparagraph (i) of the opening paragraph of section 1210 of the tax 47 law, as amended by section one of this act, which are in addition to the 48 current net collections derived from the imposition of such taxes at the 49 three percent rate authorized by the opening paragraph of section 1210 50 of the tax law, shall be distributed and allocated as follows: for [the51period of] two year periods commencing on and after December 1, 2015 52 [through November 30, 2017] in cash, five percent to the school 53 districts in the area of the county outside the city of Rochester, three 54 percent to the towns located within the county, one and one-quarter 55 percent to the villages located within the county, and ninety and three- 56 quarters percent to the city of Rochester and county of Monroe. TheS. 3162 18 1 amount of the ninety and three-quarters percent to be distributed and 2 allocated to the city of Rochester and county of Monroe shall be 3 distributed and allocated to each so that the combined total distrib- 4 ution and allocation to each from the sales tax revenues pursuant to 5 sections 1262 and 1262-g of the tax law and this section shall result in 6 the same total amount being distributed and allocated to the city of 7 Rochester and county of Monroe. The amount so distributed and allocated 8 to the county shall be used for county purposes. The foregoing cash 9 payments to the school districts shall be allocated on the basis of the 10 enrolled public school pupils, thereof, as such term is used in subdivi- 11 sion (b) of section 1262 of the tax law, residing in the county of 12 Monroe. The cash payments to the towns located within the county of 13 Monroe shall be allocated on the basis of the ratio which the population 14 of each town, exclusive of the population of any village or portion 15 thereof located within a town, bears to the total population of the 16 towns, exclusive of the population of the villages located within such 17 towns. The cash payments to the villages located within the county shall 18 be allocated on the basis of the ratio which the population of each 19 village bears to the total population of the villages located within the 20 county. The term population as used in this section shall have the same 21 meaning as used in subdivision (b) of section 1262 of the tax law. 22 § 18. Section 2 of chapter 302 of the laws of 2015 amending the tax 23 law relating to the imposition of sales and compensating use taxes by 24 the county of Albany is amended to read as follows: 25 § 2. Notwithstanding any inconsistent provision of law, if the county 26 of Albany imposes the additional one percent rate of sales and compen- 27 sating use taxes authorized by [section one of this act] clause 10 of 28 subparagraph (i) of the opening paragraph of section 1210 of the tax law 29 for any portion of the [period] two year periods during which the county 30 is so authorized to impose such additional one percent rate of such 31 taxes, then such county of Albany shall allocate and distribute quarter- 32 ly to the cities and the area in the county outside the cities the same 33 proportion of net collections attributable to such additional one 34 percent rate of such taxes as such county is allocating and distributing 35 the net collections from the county's three percent rate of such taxes 36 as of the date this act shall have become a law, and such portion of net 37 collections attributable to such additional one percent rate of such 38 taxes shall be allocated and distributed to the towns and villages in 39 such county in the same manner as the net collections attributable to 40 such county's three percent rate of such taxes are allocated and 41 distributed to such towns and villages as of the date this act shall 42 have become a law. In the event that any city in the county of Albany 43 exercises its prior right to impose tax pursuant to section 1224 of the 44 tax law, then the county of Albany shall not be required to allocate and 45 distribute net collections in accordance with the previous sentence for 46 any period of time during which any such city tax is in effect. 47 § 19. Section 2 of chapter 212 of the laws of 2013 amending the tax 48 law relating to sales and compensating use tax in Columbia county is 49 amended to read as follows: 50 § 2. Notwithstanding any provision of law to the contrary, if the 51 county of Columbia imposes the additional one percent rate of sales and 52 compensating use taxes authorized by the opening paragraph of section 53 1210 of the tax law, [as extended by section one of this act,] for any 54 portion of the [period] two year periods during which such county is so 55 authorized to impose such additional one percent rate of such taxes, 56 then the county of Columbia shall allocate and distribute quarterly toS. 3162 19 1 the city of Hudson and the area in such county outside such city the 2 same proportion of net collections attributable to such additional one 3 percent rate of such taxes as such county was allocating and distribut- 4 ing the net collections from such county's three percent rate of such 5 taxes on July 31, 2008, and such portion of net collections attributable 6 to such additional one percent rate of such taxes shall be allocated and 7 distributed to the towns and villages in such county in the same manner 8 as the net collections attributable to such county's three percent rate 9 of such taxes were allocated and distributed to such towns and villages 10 on July 31, 2008. In the event that the city of Hudson exercises its 11 prior right to impose a tax pursuant to section 1224 of the tax law, 12 then the county of Columbia shall not be required to allocate and 13 distribute net collections in accordance with this section for any peri- 14 od of time during which any such city tax is in effect. 15 § 20. Section 2 of chapter 171 of the laws of 2015 amending the tax 16 law relating to extending the expiration of the authorization to the 17 county of Genesee to impose an additional one percent of sales and 18 compensating use taxes is amended to read as follows: 19 § 2. Notwithstanding any other provision of law to the contrary, the 20 one percent increase in sales and compensating use taxes authorized for 21 the county of Genesee [until November 30, 2017] pursuant to clause 20 of 22 subparagraph (i) of the opening paragraph of section 1210 of the tax 23 law, as amended by section one of this act, shall be divided in the same 24 manner and proportion as the existing three percent sales and compensat- 25 ing use taxes in such county are divided. 26 § 21. This act shall take effect immediately.
