Extends the authority of Oneida county to impose additional rates of sales and compensating use taxes, the official text

S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6386
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                              March 13, 2025
                                ___________
 
 Introduced  by  Sen.  GRIFFO -- 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, in relation to authorizing Oneida county to
   impose additional rates  of  sales  and  compensating  use  taxes  and
   providing  for  allocation  and  distribution  of  a  portion  of  net
   collections from such additional rates
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Clause 13 of subparagraph (i) of the opening paragraph of
 section 1210 of the tax law, as amended by chapter 246 of  the  laws  of
 2023, is amended to read as follows:
   (13)  the  county of Oneida is hereby further authorized and empowered
 to adopt and amend local laws, ordinances or resolutions  imposing  such
 taxes  at  a  rate  which  is:  (i)  one percent additional to the three
 percent rate authorized above in this paragraph for such county for  the
 period beginning September first, nineteen hundred ninety-two and ending
 November  thirtieth,  two  thousand [twenty-five] TWENTY-SEVEN; and also
 (ii) at a rate which is three-quarters of one percent or one-half of one
 percent additional to the three percent rate authorized  above  in  this
 paragraph,  and  which  is  also additional to the one percent rate also
 authorized above in this clause for such county, for the  period  begin-
 ning  December  first, two thousand eight and ending November thirtieth,
 two thousand [twenty-five] TWENTY-SEVEN;
   § 2. Section 1262-g of the tax law, as amended by chapter 246  of  the
 laws of 2023, is amended to read as follows:
    §   1262-g.   Oneida   county  allocation  and  distribution  of  net
 collections from the additional one percent rate of sales and compensat-
 ing use taxes. Notwithstanding any contrary provision  of  law,  if  the
 county  of  Oneida  imposes  sales  and compensating use taxes at a rate
 which is one percent additional to the three percent rate authorized  by
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD08078-01-5
 S. 6386                             2
 
 section  twelve  hundred  ten  of  this  article,  as authorized by such
 section, (a) where a city in such county imposes  tax  pursuant  to  the
 authority  of  subdivision  (a) of such section twelve hundred ten, such
 county shall allocate, distribute and pay in cash quarterly to such city
 one-half  of  the  net  collections  attributable to such additional one
 percent rate of the county's taxes collected in such city's  boundaries;
 (b)  where  a  city  in  such county does not impose tax pursuant to the
 authority of such subdivision (a) of such section  twelve  hundred  ten,
 such county shall allocate, distribute and pay in cash quarterly to such
 city  not  so imposing tax a portion of the net collections attributable
 to one-half of the county's additional one percent rate  of  tax  calcu-
 lated  on  the  basis of the ratio which such city's population bears to
 the county's total population, such populations as determined in accord-
 ance with the latest decennial  federal  census  or  special  population
 census  taken  pursuant  to  section twenty of the general municipal law
 completed and published prior to the end of the quarter  for  which  the
 allocation is made, which special census must include the entire area of
 the  county;  and (c) provided, however, that such county shall dedicate
 the first one million five hundred thousand dollars of  net  collections
 attributable to such additional one percent rate of tax received by such
 county  after the county receives in the aggregate eighteen million five
 hundred thousand dollars of net collections  from  such  additional  one
 percent rate of tax imposed for any of the periods: September first, two
 thousand  twelve  through  August  thirty-first,  two thousand thirteen;
 September first, two thousand thirteen through August thirty-first,  two
 thousand  fourteen;  and  September first, two thousand fourteen through
 August thirty-first, two thousand fifteen; September first, two thousand
 fifteen through August thirty-first, two thousand sixteen; and September
 first, two thousand sixteen through August  thirty-first,  two  thousand
 seventeen;  September first, two thousand seventeen through August thir-
 ty-first, two thousand eighteen; September first, two thousand  eighteen
 through  August  thirty-first, two thousand twenty; September first, two
 thousand twenty through August thirty-first, two thousand  twenty-three;
 [and]  September first, two thousand twenty-three through August thirty-
 first, two thousand twenty-five; AND SEPTEMBER FIRST, TWO THOUSAND TWEN-
 TY-FIVE THROUGH AUGUST THIRTY-FIRST, TWO THOUSAND  TWENTY-SEVEN,  to  an
 allocation  on  a  per  capita  basis, utilizing figures from the latest
 decennial federal census or special population census taken pursuant  to
 section  twenty  of  the  general municipal law, completed and published
 prior to the end of the year for which such allocation  is  made,  which
 special  census must include the entire area of such county, to be allo-
 cated and distributed among the towns of Oneida county by  appropriation
 of  its  board  of  legislators;  provided, further, that nothing herein
 shall require such board of legislators to make any  such  appropriation
 until it has been notified by any town by appropriate resolution and, in
 any  case  where  there  is  a village wholly or partly located within a
 town, a resolution of every such village,  embodying  the  agreement  of
 such  town and village or villages upon the amount of such appropriation
 to be distributed to such village or villages out of the  allocation  to
 the town or towns in which it is located.
   § 3. This act shall take effect immediately.