Source: https://www.nysenate.gov/legislation/bills/2017/S2092
Timestamp: 2019-06-18 01:03:25
Document Index: 245090647

Matched Legal Cases: ['§1210', '§1262', '§3', '§3', '§2', '§2', '§2', '§2', '§2', '§ 3', '§ 4', '§  1262', '§ 5', '§  6', '§  7', '§  8', '§ 1262', '§  9', '§ 10', '§  1262', '§ 11', '§ 12', '§  13', '§ 14', '§  3', '§ 15', '§  3', '§  16', '§  2', '§  17', '§  2', '§ 18', '§  2', '§ 19', '§ 2', '§  20', '§ 2', '§ 21']

NY State Senate Bill S2092
senate Bill S2092
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; repealer
Get Status Alerts for S2092
S2092 (ACTIVE) - Details
Rpld §1210 op ¶ sub¶ (i), §1262-o, amd Tax L, generally; amd §3, Chap 200 of 2002; amd §3, Chap 160 of 2015; amd §2, Chap 192 of 2015; amd §2, Chap 206 of 2015; amd §2, Chap 302 of 2015; amd §2, Chap 212 of 2013; amd §2, Chap 171 of 2015
2015-2016: S3918
2019-2020: S3162
S2092 (ACTIVE) - Summary
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.
S2092 (ACTIVE) - Sponsor Memo
BILL NUMBER:  S2092
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 195 of the laws of 2015 amending the tax law relating
to extending the authority of the county of Orange to impose an
additional 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 taxes in Columbia county, and chapter 171 of the laws
of 2015 amending the tax law relating to extending the expiration of
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
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; repealer.
Section 1: Subparagraph (i) of the opening paragraph of Section 1210
of the tax law is repealed and a new subparagraph (i) is added
authorizing a city of one million or more to impose a sales and
compensating use tax at the rate of four and one-half percent by the
adoption of local law, ordinances and resolutions.
The remainder of this section and the following sections 2 through 20
enumerate the counties' various additional sales and compensating use
taxes and grant the counties authority to continue these additional
Section 21: Establishes the effective date.
This measure allows county governments to continue to extend
additional sales and compensating use taxes without coming back to the
State Legislature for approval every two years. This legislation would
help local governments save time and resources by removing the need
for them to complete this time consuming process. In the event that a
county would like to increase or change its sales and compensating use
tax it must still seek state legislative approval. so.
S.3918 of 2015-16 remained in committee.
S2092 (ACTIVE) - Bill Text download pdf
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  195 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  taxes  in  Columbia  county,  and chapter 171 of the laws of 2015
amending the tax law relating  to  extending  the  expiration  of  the
authorization  to  the  county  of Genesee to impose an additional one
percent of sales and compensating use taxes, in relation to  authoriz-
ing  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
Section 1. Subparagraph (i) of the opening paragraph of  section  1210
of  the  tax law is REPEALED and a new subparagraph (i) is added to read
(I) WITH RESPECT TO A CITY OF ONE MILLION OR MORE  AND  THE  FOLLOWING
HEREBY  AUTHORIZED  AND  EMPOWERED  TO ADOPT AND AMEND LOCAL LAWS, ORDI-
LBD03799-01-7
S. 2092                             2
PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH
PERIODS  OF  TWO  YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER JANUARY
FIRST, NINETEEN HUNDRED EIGHTY-SIX, SUBJECT TO THE LIMITATION SET  FORTH
IN  SECTION  TWELVE  HUNDRED  SIXTY-TWO-E OF THIS ARTICLE, AND ALSO AT A
RATE WHICH IS ONE-HALF PERCENT ADDITIONAL  TO  THE  THREE  PERCENT  RATE
AUTHORIZED  ABOVE IN THIS PARAGRAPH, AND WHICH IS ALSO ADDITIONAL TO THE
THREE-QUARTERS PERCENT RATE ALSO AUTHORIZED ABOVE  IN  THIS  CLAUSE  FOR
SUCH  COUNTY,  FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING
ON AND AFTER SEPTEMBER FIRST, NINETEEN HUNDRED NINETY-ONE;
(3)  THE  COUNTY  OF  RENSSELAER  IS  HEREBY  FURTHER  AUTHORIZED  AND
FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON  AND  AFTER
SEPTEMBER FIRST, NINETEEN HUNDRED NINETY-FOUR;
(4)  THE  COUNTY OF ERIE IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO
RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS
OF  TWO  YEARS  AS  IT SHALL ELECT BEGINNING ON AND AFTER JANUARY TENTH,
NINETEEN HUNDRED EIGHTY-EIGHT; AND (II) AT A RATE WHICH  IS  THREE-QUAR-
TERS  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  SUCH
PERIODS  OF  TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER DECEMBER
FIRST, TWO THOUSAND ELEVEN;
(5) THE  COUNTY  OF  CATTARAUGUS  IS  HEREBY  FURTHER  AUTHORIZED  AND
MARCH FIRST, NINETEEN HUNDRED EIGHTY-SIX;
OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER  SEPTEMBER  FIRST,
NINETEEN HUNDRED NINETY-TWO;
RATE  AUTHORIZED  ABOVE  IN  THIS  PARAGRAPH FOR SUCH COUNTY (I) FOR THE
PERIOD BEGINNING SEPTEMBER FIRST, TWO THOUSAND TWO AND  ENDING  NOVEMBER
THIRTIETH,  TWO THOUSAND THIRTEEN AND (II) FOR SUCH PERIODS OF TWO YEARS
AS IT SHALL ELECT BEGINNING ON AND AFTER FEBRUARY  FIRST,  TWO  THOUSAND
S. 2092                             3
FOR  SUCH  COUNTY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGIN-
NING ON AND AFTER DECEMBER FIRST, TWO THOUSAND FOUR;
OF  TWO  YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER SEPTEMBER FIRST,
FIRST, NINETEEN HUNDRED NINETY-TWO;
(13)  THE  COUNTY OF ONEIDA IS HEREBY FURTHER AUTHORIZED AND EMPOWERED
PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON OR  AFTER  SEPTEMBER
FIRST,  NINETEEN  HUNDRED  NINETY-TWO;  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 SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT
BEGINNING ON AND AFTER DECEMBER FIRST, TWO THOUSAND EIGHT;
(14) THE COUNTY OF SUFFOLK IS HEREBY FURTHER AUTHORIZED AND  EMPOWERED
OF  TWO  YEARS  AS IT SHALL ELECT BEGINNING ON AND AFTER JUNE FIRST, TWO
THOUSAND ONE;
(15) THE COUNTY OF GREENE IS HEREBY FURTHER AUTHORIZED  AND  EMPOWERED
OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER MARCH FIRST, NINE-
TEEN HUNDRED NINETY-THREE;
S. 2092                             4
OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER JUNE FIRST,  NINE-
FOR SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL  ELECT  BEGIN-
NING ON AND AFTER DECEMBER FIRST, TWO THOUSAND FIVE;
TEEN HUNDRED NINETY-FOUR;
NINETEEN HUNDRED NINETY-FOUR;
OF TWO YEARS AS IT SHALL ELECT BEGINNING ON OR  AFTER  SEPTEMBER  FIRST,
(21) THE COUNTY OF COLUMBIA IS HEREBY FURTHER AUTHORIZED AND EMPOWERED
TEEN HUNDRED NINETY-FIVE;
NINETEEN HUNDRED NINETY-NINE;
TAXES  AT A RATE WHICH IS: (I) FIVE-EIGHTHS OF ONE PERCENT ADDITIONAL TO
TY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON OR AFTER
MARCH FIRST, TWO THOUSAND TWO; AND ALSO (II) AT A RATE WHICH  IS  THREE-
EIGHTHS  OF  ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED
ABOVE IN THIS PARAGRAPH, AND WHICH  IS  ALSO  ADDITIONAL  TO  THE  FIVE-
EIGHTHS  OF  ONE  PERCENT  RATE ALSO AUTHORIZED ABOVE IN THIS CLAUSE FOR
SUCH COUNTY, FOR SUCH PERIODS OF TWO YEARS AS IT SHALL  ELECT  BEGINNING
ON AND AFTER MARCH FIRST, TWO THOUSAND SEVEN;
S. 2092                             5
TWO THOUSAND TWO;
RATE AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH PERIODS OF TWO YEARS AS
IT SHALL ELECT BEGINNING ON AND AFTER DECEMBER FIRST,  NINETEEN  HUNDRED
OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND  AFTER  DECEMBER  FIRST,
AUTHORIZED  ABOVE  IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH PERIODS OF
TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER DECEMBER  FIRST,  TWO
THOUSAND TWO;
(29)  THE COUNTY OF NIAGARA IS HEREBY FURTHER AUTHORIZED AND EMPOWERED
OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER MARCH  FIRST,  TWO
(30) THE COUNTY OF DUTCHESS IS HEREBY FURTHER AUTHORIZED AND EMPOWERED
FOR  SUCH  PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER
MARCH FIRST, TWO THOUSAND THREE;
(31) THE COUNTY OF YATES IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO
TWO THOUSAND THREE;
(32)  THE  COUNTY  OF  SCHENECTADY  IS  HEREBY  FURTHER AUTHORIZED AND
IMPOSING  SUCH  TAXES  AT  A RATE WHICH IS ONE-HALF OF ONE PERCENT ADDI-
TIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARAGRAPH  FOR
SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON
AND AFTER JUNE FIRST, TWO THOUSAND THREE;
(33)  THE  COUNTY  OF  MONTGOMERY  IS  HEREBY  FURTHER  AUTHORIZED AND
JUNE FIRST, TWO THOUSAND THREE;
S. 2092                             6
(34) THE  COUNTY  OF  LIVINGSTON  IS  HEREBY  FURTHER  AUTHORIZED  AND
(35) THE COUNTY OF SULLIVAN IS HEREBY FURTHER AUTHORIZED AND EMPOWERED
JUNE FIRST, TWO THOUSAND THREE; AND (II) AN ADDITIONAL ONE-HALF  OF  ONE
PERCENT  IN  ADDITION  TO THE OTHER RATES AUTHORIZED ABOVE IN THIS PARA-
GRAPH FOR SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS AS  IT  SHALL  ELECT
BEGINNING ON AND AFTER JUNE FIRST, TWO THOUSAND SEVEN;
(36)  THE  COUNTY OF OTSEGO IS HEREBY FURTHER AUTHORIZED AND EMPOWERED
(37) THE COUNTY OF DELAWARE IS HEREBY FURTHER AUTHORIZED AND EMPOWERED
NING DECEMBER FIRST, TWO THOUSAND THREE, AND ENDING NOVEMBER  THIRTIETH,
TWO THOUSAND THIRTEEN;
(38) THE COUNTY OF WAYNE IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO
AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR SUCH  PERIODS  OF
TWO  YEARS  AS IT SHALL ELECT BEGINNING ON AND AFTER DECEMBER FIRST, TWO
THOUSAND FIVE;
(39)  THE  COUNTY  OF  SCHOHARIE  IS  HEREBY  FURTHER  AUTHORIZED  AND
JUNE FIRST, TWO THOUSAND FOUR;
(40)  THE COUNTY OF MADISON IS HEREBY FURTHER AUTHORIZED AND EMPOWERED
OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER  JUNE  FIRST,  TWO
THOUSAND FOUR;
(41)  THE  COUNTY OF ORANGE IS HEREBY FURTHER AUTHORIZED AND EMPOWERED
(42)  THE COUNTY OF CLINTON IS HEREBY FURTHER AUTHORIZED AND EMPOWERED
S. 2092                             7
TWO THOUSAND SEVEN;
(43) THE COUNTY OF LEWIS IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO
TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER JUNE FIRST, TWO THOU-
SAND FOUR;
(44)  THE  COUNTY OF OSWEGO IS HEREBY FURTHER AUTHORIZED AND EMPOWERED
TWO THOUSAND FOUR;
(45) THE COUNTY OF ESSEX IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO
OF  TWO  YEARS  AS IT SHALL ELECT BEGINNING ON AND AFTER DECEMBER FIRST,
(46)  THE  COUNTY  OF  JEFFERSON  IS  HEREBY  FURTHER  AUTHORIZED  AND
NING ON AND AFTER SEPTEMBER FIRST, TWO THOUSAND FOUR;
(47) THE COUNTY OF ONONDAGA IS HEREBY FURTHER AUTHORIZED AND EMPOWERED
TWO  YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER SEPTEMBER FIRST, TWO
(48) THE  COUNTY  OF  CHAUTAUQUA  IS  HEREBY  FURTHER  AUTHORIZED  AND
IMPOSING SUCH TAXES AT A RATE THAT IS: (I) ONE AND  ONE-QUARTER  PERCENT
FOR SUCH COUNTY FOR THE PERIOD BEGINNING MARCH FIRST, TWO THOUSAND  FIVE
AND ENDING AUGUST THIRTY-FIRST, TWO THOUSAND SIX; (II) ONE PERCENT ADDI-
SUCH COUNTY FOR THE PERIOD BEGINNING SEPTEMBER FIRST, TWO  THOUSAND  SIX
AND  ENDING NOVEMBER THIRTIETH, TWO THOUSAND SEVEN; (III) THREE-QUARTERS
OF ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE  IN
THIS  PARAGRAPH FOR SUCH COUNTY FOR THE PERIOD BEGINNING DECEMBER FIRST,
TWO THOUSAND SEVEN AND ENDING NOVEMBER THIRTIETH, TWO THOUSAND TEN;  AND
(IV)  ONE-HALF  OF  ONE  PERCENT  ADDITIONAL  TO  THE THREE PERCENT RATE
THOUSAND TEN AND ENDING NOVEMBER THIRTIETH, TWO  THOUSAND  FIFTEEN;  (V)
ONE  PERCENT  ADDITIONAL  TO  THE THREE PERCENT RATE AUTHORIZED ABOVE IN
THIS CLAUSE FOR SUCH COUNTY FOR SUCH PERIODS OF TWO YEARS  AS  IT  SHALL
ELECT BEGINNING ON AND AFTER DECEMBER FIRST, TWO THOUSAND FIFTEEN;
(49)  THE  COUNTY OF FULTON IS HEREBY FURTHER AUTHORIZED AND EMPOWERED
S. 2092                             8
TWO THOUSAND FIVE;
(50)  THE  COUNTY OF PUTNAM IS HEREBY FURTHER AUTHORIZED AND EMPOWERED
FOR  THE  PERIOD BEGINNING SEPTEMBER FIRST, TWO THOUSAND FIVE AND ENDING
AUGUST THIRTY-FIRST, TWO THOUSAND SEVEN; AND (II) ONE PERCENT ADDITIONAL
TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS  PARAGRAPH  FOR  SUCH
COUNTY  FOR SUCH PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND
AFTER SEPTEMBER FIRST, TWO THOUSAND SEVEN;
(51) THE COUNTY OF FRANKLIN IS HEREBY FURTHER AUTHORIZED AND EMPOWERED
SAND SIX;
(52) THE COUNTY OF ONTARIO IS HEREBY FURTHER AUTHORIZED AND  EMPOWERED
TAXES AT A RATE THAT IS: (I) ONE-EIGHTH OF ONE PERCENT ADDITIONAL TO THE
JUNE FIRST, TWO THOUSAND SIX; AND ALSO (II) AT A  RATE  THAT  IS  THREE-
ABOVE IN THIS PARAGRAPH, AND THAT IS ALSO ADDITIONAL TO  THE  ONE-EIGHTH
OF  ONE PERCENT RATE AUTHORIZED IN THIS CLAUSE FOR SUCH COUNTY, FOR SUCH
PERIODS OF TWO YEARS AS IT SHALL ELECT BEGINNING ON AND AFTER  SEPTEMBER
FIRST, TWO THOUSAND NINE;
(53)  THE  COUNTY  OF  ST.  LAWRENCE  IS HEREBY FURTHER AUTHORIZED AND
IMPOSING  SUCH  TAXES  AT  A  RATE THAT IS ONE PERCENT ADDITIONAL TO THE
DECEMBER FIRST, TWO THOUSAND THIRTEEN;
(54) THE COUNTY OF HAMILTON IS HEREBY FURTHER AUTHORIZED AND EMPOWERED
THOUSAND THIRTEEN;
(55) THE COUNTY OF DELAWARE IS HEREBY FURTHER AUTHORIZED AND EMPOWERED
one percent for [the period] PERIODS OF TWO YEARS beginning ON AND AFTER
December  first,  two thousand seven [and ending November thirtieth, two
S. 2092                             9
thousand seventeen], which taxes shall be identical to the taxes imposed
by such county pursuant to the authority of section twelve  hundred  ten
of  this subpart. Except as hereinafter provided, all provisions of this
article,  including  the  definition  and  exemption  provisions and the
provisions relating to the administration, collection  and  distribution
by the commissioner, shall apply for purposes of the taxes authorized by
this section in the same manner and with the same force and effect as if
the  language  of  this  article  had  been incorporated in full in this
section and had expressly referred  to  the  taxes  authorized  by  this
section;  provided,  however,  that  any provision relating to a maximum
rate shall be calculated without reference to  the  rate  of  additional
sales and compensating use taxes herein authorized. For purposes of part
IV  of  this  article, relating to the disposition of revenues resulting
from taxes collected and administered by  the  commissioner,  the  addi-
tional  sales  and  compensating  use  taxes  authorized by this section
imposed under the authority  of  section  twelve  hundred  ten  of  this
subpart  and  all provisions relating to the deposit, administration and
disposition of taxes, penalties and interest relating to  taxes  imposed
by  a  county  under the authority of section twelve hundred ten of this
subpart shall, except as otherwise provided in this  section,  apply  to
the  additional  sales  and  compensating  use  taxes authorized by this
§ 3. Subdivision (cc) of section 1224 of the tax law,  as  amended  by
chapter 170 of the laws of 2015, is amended to read as follows:
(cc)  The  county  of  Clinton shall have the sole right to impose the
additional one percent rate of tax which such county  is  authorized  to
impose  pursuant  to the authority of section twelve hundred ten of this
article. Such additional rate of tax shall be in addition to  any  other
tax  which  such  county  may impose or may be imposing pursuant to this
article or any other law and such additional rate of tax  shall  not  be
subject  to  preemption.  The  maximum three percent rate referred to in
this section shall be calculated without reference to the additional one
percent rate of tax which  the  county  of  Clinton  is  authorized  and
empowered  to adopt pursuant to section twelve hundred ten of this arti-
cle. Net collections from any additional rate of sales and  compensating
use taxes which the county may impose during [the period] TWO YEAR PERI-
ODS  commencing  ON  AND AFTER December first, two thousand eleven[, and
ending November thirtieth, two  thousand  seventeen],  pursuant  to  the
authority of section twelve hundred ten of this article shall be used by
the  county  solely  for county purposes and shall not be subject to any
revenue distribution agreement entered into pursuant to the authority of
subdivision (c) of section twelve hundred sixty-two of this article.
§ 4. Section 1262-e of the tax law, as amended by section 2 of subpart
D of part C of chapter 20 of the laws of 2015, is  amended  to  read  as
§  1262-e.  Establishment  of  local government assistance programs in
of law to the contrary, for [the] calendar [year] YEARS beginning on AND
AFTER  January  first,  nineteen  hundred  ninety-eight  [and continuing
through the calendar year  beginning  on  January  first,  two  thousand
seventeen],  the  county  of  Nassau  shall  enact and establish a local
government assistance program for the towns and cities within such coun-
ty to assist such towns and cities  to  minimize  real  property  taxes;
defray  the  cost  and expense of the treatment, collection, management,
disposal, and transportation of municipal solid  waste,  and  to  comply
with  the  provisions  of chapter two hundred ninety-nine of the laws of
S. 2092                            10
nineteen hundred  eighty-three;  and  defray  the  cost  of  maintaining
conservation and environmental control programs. Such special assistance
program  for the towns and cities within such county and the funding for
such  program  shall  equal  one-third  of the revenues received by such
county from the imposition of the three-quarters percent sales  and  use
tax  during  calendar  [years] YEAR two thousand one[, two thousand two,
two thousand three, two thousand four, two thousand five,  two  thousand
six,  two  thousand  seven,  two  thousand eight, two thousand nine, two
thousand ten, two thousand eleven, two  thousand  twelve,  two  thousand
thirteen,  two  thousand  fourteen,  two  thousand fifteen, two thousand
sixteen,] and [two thousand seventeen]  ALL  SUCCEEDING  CALENDAR  YEARS
additional  to the regular three percent rate authorized for such county
in section twelve hundred ten of  this  article.  The  monies  for  such
special  local assistance shall be paid and distributed to the towns and
cities on a per capita basis using the population figures in the  latest
decennial  federal  census.  Provided  further, that notwithstanding any
other law to the contrary, the establishment of such special  assistance
program shall preclude any city or town within such county from preempt-
ing  or  claiming  under  any other section of this chapter the revenues
derived from the additional tax authorized by section twelve hundred ten
of this article. Provided further, that any such town or towns  may,  by
resolution of the town board, apportion all or a part of monies received
in such special assistance program to an improvement district or special
district  account  within  such town or towns in order to accomplish the
purposes of this special assistance program.
ry, for [the] calendar [year]  YEARS  beginning  on  AND  AFTER  January
first,  nineteen hundred ninety-eight [and continuing through the calen-
dar year beginning on January first, two thousand seventeen], the county
of Nassau, by local law, is hereby empowered to enact  and  establish  a
local  government assistance program for the villages within such county
to assist such villages to minimize real property taxes; defray the cost
and expense of the  treatment,  collection,  management,  disposal,  and
transportation  of  municipal  solid waste; and defray the cost of main-
taining conservation and environmental control programs. The funding  of
such local assistance program for the villages within such county may be
provided by Nassau county during any calendar year in which such village
local  assistance program is in effect and shall not exceed one-sixth of
the revenues received from the imposition of the three-quarters  percent
sales  and  use  tax  that are remaining after the towns and cities have
received their funding pursuant to the provisions of subdivision one  of
this  section.    The  funding for such village local assistance program
shall be paid and distributed to the villages  on  a  per  capita  basis
using  the  population  figures  in the latest decennial federal census.
Provided further, that the establishment of such village  local  assist-
ance program shall preclude any village within such county from preempt-
§ 5. Section 1262-g of the tax law, as amended by chapter 185  of  the
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  section
S. 2092                            11
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
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
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 calculated on the
basis of the ratio which such city's population bears  to  the  county's
total  population, such populations as determined in accordance 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 thou-
sand dollars of net collections from such additional one percent rate of
tax  imposed for any [of the periods:] TWO YEAR PERIOD COMMENCING ON AND
AFTER 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], 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 allocated and distributed
among the towns of Oneida county by appropriation of its board of legis-
lators; 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
§  6.  Section 1262-h of the tax law, as amended by chapter 165 of the
S. 2092                            12
S. 2092                            13
in  all  of the towns and villages in such area; and during [the period]
TWO YEAR PERIODS beginning ON OR  AFTER  December  first,  two  thousand
fifteen  [and  ending  November  thirtieth, two thousand seventeen], the
county of Steuben shall annually pay or cause to be paid to the city  of
Hornell  the  sum  of  seven hundred sixty-five thousand dollars, to the
city of Corning the sum of seven hundred  sixty-five  thousand  dollars,
and  the  sum  of  seven hundred fifty thousand dollars to the towns and
villages in such area.
§  7.  Subdivision (c) of section 1262-j of of the tax law, as amended
by chapter 221 of the laws of 2015, is amended to read as follows:
(c) Notwithstanding any provision of law to the contrary, of  the  net
collections  received  by  the  county  of  Suffolk  as  a result of the
increase of one percent to the tax authorized by section twelve  hundred
ten  of  this article for [the period] TWO YEAR PERIODS beginning ON AND
AFTER June first, two thousand one [and ending November  thirtieth,  two
thousand  seventeen],  imposed  by  local laws or resolutions (by simple
majority) by the county legislature, and signed by the county executive,
the county of Suffolk shall allocate such net collections as follows: no
less than  one-eighth  and  no  more  than  three-eighths  of  such  net
collections  received  shall be dedicated for public safety purposes and
the balance shall be deposited in the general  fund  of  the  county  of
§  8.  Section 1262-l of the tax law, as amended by chapter 190 of the
§ 1262-l. Allocation and distribution  of  net  collections  from  the
authorized  by  section  twelve  hundred ten of this article during [the
period] TWO YEAR PERIODS beginning ON AND AFTER March first,  two  thou-
sand  two[, and ending November thirtieth, two thousand seventeen], such
county  shall  allocate  and  distribute  twenty  percent  of  the   net
collections  from  such additional rate to the towns and villages in the
county in accordance with subdivision  (c)  of  section  twelve  hundred
sixty-two of this part on the basis of the ratio which the population of
each such town or village bears to such county's total population; and
tax authorized by section twelve hundred ten of this article during [the
sand  seven,  [and  ending  November thirtieth, two thousand seventeen,]
such county shall allocate and distribute sixteen and two-thirds percent
of the net collections from such additional rate to the general funds of
towns and villages within the county of Rockland with existing town  and
village  police departments from March first, two thousand seven through
December thirty-first, two thousand seven and thirty-three and one-third
percent of the net collections from such additional rate [from]  ON  AND
AFTER January first, two thousand eight [through November thirtieth, two
thousand  seventeen].  The  monies allocated and distributed pursuant to
this subdivision  shall  be  allocated  and  distributed  to  towns  and
S. 2092                            14
villages with police departments on the basis of the number of full-time
equivalent  police officers employed by each police department and shall
not be used for salaries heretofore or hereafter negotiated.
§  9.  Section 1262-n of the tax law, as amended by chapter 183 of the
cle for all or any portion of [the period] TWO YEAR PERIODS beginning ON
AND  AFTER  March first, two thousand three [and ending November thirti-
eth, two thousand seventeen], the county shall use all  net  collections
from  such  additional one percent rate to pay the county's expenses for
Medicaid. The net collections  from  the  additional  one  percent  rate
imposed pursuant to this section shall be deposited in a special fund to
be  created  by  such county separate and apart from any other funds and
additional  one percent tax, after the Medicaid expenses are paid, shall
be deposited by the county of Niagara in the general fund of such county
for any county purpose.
§ 10. Section 1262-o of the tax law is  REPEALED  and  a  new  section
1262-o is added to read as follows:
§  1262-O.  DISPOSITION OF NET COLLECTIONS FROM THE ADDITIONAL RATE OF
SALES AND COMPENSATING USE TAXES IN THE COUNTY OF CHAUTAUQUA.   NOTWITH-
STANDING  ANY  CONTRARY  PROVISION  OF  LAW, IF THE COUNTY OF CHAUTAUQUA
IMPOSES THE ADDITIONAL ONE AND ONE-QUARTER PERCENT  RATE  OF  SALES  AND
ARTICLE FOR ALL OR ANY PORTION OF THE PERIOD BEGINNING MARCH FIRST,  TWO
THOUSAND  FIVE  AND  ENDING  AUGUST  THIRTY-FIRST, TWO THOUSAND SIX, THE
ADDITIONAL ONE PERCENT RATE AUTHORIZED BY SUCH SECTION FOR ALL OR ANY OF
THE PERIOD BEGINNING SEPTEMBER FIRST, TWO THOUSAND SIX AND ENDING NOVEM-
BER THIRTIETH, TWO THOUSAND SEVEN, THE ADDITIONAL THREE-QUARTERS OF  ONE
PERCENT  RATE  AUTHORIZED  BY  SUCH SECTION FOR ALL OR ANY OF THE PERIOD
ETH, TWO THOUSAND TEN, THE COUNTY SHALL ALLOCATE ONE-FIFTH  OF  THE  NET
COLLECTIONS  FROM  THE  ADDITIONAL  THREE-QUARTERS OF ONE PERCENT TO THE
CITIES, TOWNS AND VILLAGES IN THE COUNTY ON THE BASIS OF  THEIR  RESPEC-
TIVE  POPULATIONS,  DETERMINED  IN  ACCORDANCE 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, AND ALLOCATE THE
REMAINDER OF THE NET COLLECTIONS FROM THE ADDITIONAL  THREE-QUARTERS  OF
ONE  PERCENT  AS  FOLLOWS: (1) TO PAY THE COUNTY'S EXPENSES FOR MEDICAID
AND OTHER EXPENSES REQUIRED BY LAW; (2) TO PAY FOR LOCAL ROAD AND BRIDGE
PROJECTS; (3) FOR THE PURPOSES OF  CAPITAL  PROJECTS  AND  REPAYING  ANY
DEBTS  INCURRED  FOR  SUCH  CAPITAL PROJECTS IN THE COUNTY OF CHAUTAUQUA
THAT ARE NOT OTHERWISE PAID FOR BY REVENUE RECEIVED  FROM  THE  MORTGAGE
RECORDING  TAX;  AND  (4)  FOR  DEPOSIT  INTO  A RESERVE FUND FOR BONDED
INDEBTEDNESS ESTABLISHED PURSUANT TO THE GENERAL MUNICIPAL LAW. NOTWITH-
STANDING ANY CONTRARY PROVISION OF LAW,  IF  THE  COUNTY  OF  CHAUTAUQUA
IMPOSES  THE  ADDITIONAL ONE-HALF PERCENT RATE OF SALES AND COMPENSATING
USE TAXES AUTHORIZED BY SUCH SECTION TWELVE HUNDRED TEN FOR ALL  OR  ANY
OF  THE  PERIOD  BEGINNING  DECEMBER  FIRST, TWO THOUSAND TEN AND ENDING
NOVEMBER THIRTIETH, TWO THOUSAND  FIFTEEN,  THE  COUNTY  SHALL  ALLOCATE
THREE-TENTHS  OF THE NET COLLECTIONS FROM THE ADDITIONAL ONE-HALF OF ONE
S. 2092                            15
PERCENT TO THE CITIES, TOWNS AND VILLAGES IN THE COUNTY ON THE BASIS  OF
THEIR  RESPECTIVE  POPULATIONS, DETERMINED IN ACCORDANCE 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,  AND
ALLOCATE  THE  REMAINDER OF THE NET COLLECTIONS FROM THE ADDITIONAL ONE-
HALF OF ONE PERCENT AS FOLLOWS: (1) TO PAY  THE  COUNTY'S  EXPENSES  FOR
MEDICAID  AND  OTHER EXPENSES REQUIRED BY LAW; (2) TO PAY FOR LOCAL ROAD
AND BRIDGE PROJECTS; (3) FOR THE PURPOSES OF CAPITAL PROJECTS AND REPAY-
ING ANY DEBTS INCURRED FOR SUCH CAPITAL PROJECTS IN THE COUNTY OF  CHAU-
TAUQUA  THAT  ARE  NOT  OTHERWISE  PAID FOR BY REVENUE RECEIVED FROM THE
MORTGAGE RECORDING TAX; AND (4) FOR DEPOSIT  INTO  A  RESERVE  FUND  FOR
BONDED  INDEBTEDNESS  ESTABLISHED PURSUANT TO THE GENERAL MUNICIPAL LAW.
NOTWITHSTANDING ANY CONTRARY PROVISION OF LAW, IF THE COUNTY OF CHAUTAU-
QUA IMPOSES THE ADDITIONAL ONE PERCENT RATE OF  SALES  AND  COMPENSATING
USE  TAXES  AUTHORIZED BY SUCH SECTION TWELVE HUNDRED TEN FOR ALL OR ANY
OF THE TWO YEAR PERIODS BEGINNING ON OR AFTER DECEMBER FIRST, TWO  THOU-
SAND  FIFTEEN,  THE  COUNTY  SHALL  ALLOCATE THREE-TWENTIETHS OF THE NET
COLLECTIONS FROM THE ADDITIONAL ONE PERCENT TO  THE  CITIES,  TOWNS  AND
FOR  WHICH THE ALLOCATION IS MADE, AND ALLOCATE THE REMAINDER OF THE NET
COLLECTIONS FROM THE ADDITIONAL ONE PERCENT AS FOLLOWS: (1) TO  PAY  THE
COUNTY'S  EXPENSES  FOR MEDICAID AND OTHER EXPENSES REQUIRED BY LAW; (2)
TO PAY FOR LOCAL ROAD AND BRIDGE PROJECTS; (3) FOR THE PURPOSES OF CAPI-
TAL PROJECTS AND REPAYING ANY DEBTS INCURRED FOR SUCH  CAPITAL  PROJECTS
IN  THE  COUNTY OF CHAUTAUQUA THAT ARE NOT OTHERWISE PAID FOR BY REVENUE
RECEIVED FROM THE MORTGAGE RECORDING TAX; AND (4)  FOR  DEPOSIT  INTO  A
RESERVE FUND FOR BONDED INDEBTEDNESS ESTABLISHED PURSUANT TO THE GENERAL
MUNICIPAL  LAW.  THE  NET  COLLECTIONS FROM THE ADDITIONAL RATES IMPOSED
PURSUANT TO THIS SECTION SHALL BE DEPOSITED IN  A  SPECIAL  FUND  TO  BE
CREATED  BY  SUCH  COUNTY  SEPARATE  AND  APART FROM ANY OTHER FUNDS AND
ACCOUNTS OF THE COUNTY TO BE USED FOR PURPOSES ABOVE DESCRIBED.
§ 11. Section 1262-p of the tax law, as amended by chapter 199 of  the
article  for  all or any portion of [the period] TWO YEAR PERIODS begin-
ning ON AND AFTER June first, two thousand three  [and  ending  November
thirtieth,  two  thousand  seventeen],  the  county  shall  use  all net
collections from such additional one percent rate to  pay  the  county's
expenses  for  Medicaid.  The  net  collections  from the additional one
percent rate imposed pursuant to this section shall be  deposited  in  a
special  fund  to  be created by such county separate and apart from any
other funds and accounts of  the  county.  Any  and  all  remaining  net
collections  from  such  additional  one percent tax, after the Medicaid
expenses are paid, shall be deposited by the county of Livingston in the
general fund of such county for any county purpose.
§ 12. Subdivision 2 of section 1262-q of the tax law,  as  amended  by
chapter 184 of the laws of 2015, is amended to read as follows:
S. 2092                            16
during  [the  period]  TWO YEAR PERIODS commencing ON AND AFTER December
first, two thousand eleven[, and ending November thirtieth, two thousand
seventeen],  pursuant  to  the  authority  of item (ii) of clause (4) of
subparagraph (i) of the opening paragraph of section twelve hundred  ten
of  this  article shall be used by the county solely for county purposes
and shall not be subject to any revenue distribution agreement the coun-
ty entered into pursuant to the authority of subdivision (c) of  section
twelve hundred sixty-two of this part.
§  13. Section 1262-s of the tax law, as amended by chapter 286 of the
hundred ten-E of this article for all or any portion of [the period] TWO
YEAR  PERIODS  beginning ON AND AFTER December first, two thousand seven
[and ending November thirtieth,  two  thousand  seventeen],  the  county
shall  use  all  net collections from such additional one-quarter of one
percent rate to pay the county's expenses for the construction of  addi-
tional  correctional facilities. The net collections from the additional
rate imposed pursuant to section twelve hundred ten-E shall be deposited
in a special fund to be created by such county separate and  apart  from
any  other  funds  and accounts of the county. Any and all remaining net
collections from  such  additional  tax,  after  the  expenses  of  such
construction  are  paid, shall be deposited by the county of Herkimer in
the general fund of such county for any county purpose.
§ 14. Section 3 of chapter 200 of the laws of 2002  amending  the  tax
law  relating  to  certain tax rates imposed by the county of Ulster, as
amended by chapter 181 of the laws  of  2015,  is  amended  to  read  as
§  3.  If, pursuant to the authority of this act, the county of Ulster
percent for all or any portion of [the period] TWO YEAR PERIODS commenc-
ing  ON AND AFTER September 1, 2002[, and ending November 30, 2017], net
collections from such additional rate of tax imposed during such  period
shall be deemed to be, and shall be included in, net collections subject
to  such  county's  existing agreement with the city of Kingston entered
into pursuant to subdivision (c) of section 1262 of the tax law and such
net collections shall be allocated in accordance with such agreement.
§ 15. Section 3 of 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 is amended
§  3.  Notwithstanding  any contrary provision of law, net collections
from the additional one percent rate of sales and compensating use taxes
which may be imposed by the county of Onondaga during the  [period]  TWO
YEAR PERIODS commencing ON AND AFTER December 1, 2016 [and ending Novem-
ber 30, 2017], pursuant to the authority of section 1210 of the tax law,
shall  not be subject to any revenue distribution agreement entered into
under subdivision (c) of section 1262 of the tax law, but shall be allo-
cated and distributed or paid, at least quarterly, as follows: (i) 1.58%
to the county of Onondaga for any county purpose;  (ii)  97.79%  to  the
S. 2092                            17
city  of  Syracuse; and (iii) .63% to the school districts in accordance
with subdivision (a) of section 1262 of the tax law.
§  16.  Section  2 of chapter 192 of the laws of 2015 amending the tax
law relating to extending the authority  of  the  county  of  Orange  to
§  2.  Notwithstanding subdivision (c) of section 1262 of the tax law,
net collections from any additional rate of sales and  compensating  use
taxes  which  may be imposed by the county of Orange during [the period]
TWO YEAR PERIODS commencing ON OR AFTER December 1,  2015[,  and  ending
November 30, 2017], pursuant to the authority of section 1210 of the tax
law,  shall  be  paid  to the county of Orange and shall be used by such
county solely for county purposes and shall not be subject to any reven-
ue distribution agreement entered into  pursuant  to  the  authority  of
subdivision (c) of section 1262 of the tax law.
§  17.  Section  2 of 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, is amended to read as follows:
§  2.  Notwithstanding  the  provisions of subdivisions (b) and (c) of
additional  rate of one percent as authorized pursuant to clause (25) of
three  percent  rate authorized by the opening paragraph of section 1210
of the tax law, shall be distributed and allocated as follows: for  [the
period  of]  TWO  YEAR  PERIODS COMMENCING ON AND AFTER December 1, 2015
[through November  30,  2017]  in  cash,  five  percent  to  the  school
districts in the area of the county outside the city of Rochester, three
percent  to  the  towns  located  within the county, one and one-quarter
percent to the villages located within the county, and ninety and three-
quarters percent to the city of Rochester  and  county  of  Monroe.  The
amount  of  the  ninety and three-quarters percent to be distributed and
allocated to the city  of  Rochester  and  county  of  Monroe  shall  be
distributed  and  allocated  to each so that the combined total distrib-
ution and allocation to each from the sales  tax  revenues  pursuant  to
sections 1262 and 1262-g of the tax law and this section shall result in
the  same  total  amount  being distributed and allocated to the city of
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§ 18. Section 2 of 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 is amended to read as follows:
§  2. Notwithstanding any inconsistent provision of law, if the county
of Albany imposes the additional one percent rate of sales  and  compen-
sating  use  taxes  authorized by [section one of this act] CLAUSE 10 OF
SUBPARAGRAPH (I) OF THE OPENING PARAGRAPH OF SECTION 1210 OF THE TAX LAW
for any portion of the [period] TWO YEAR PERIODS during which the county
is so authorized to impose such additional  one  percent  rate  of  such
taxes, then such county of Albany shall allocate and distribute quarter-
ly  to the cities and the area in the county outside the cities the same
proportion of  net  collections  attributable  to  such  additional  one
percent rate of such taxes as such county is allocating and distributing
the  net  collections from the county's three percent rate of such taxes
as of the date this act shall have become a law, and such portion of net
collections attributable to such additional one  percent  rate  of  such
taxes  shall  be  allocated and distributed to the towns and villages in
such county in the same manner as the net  collections  attributable  to
such  county's  three  percent  rate  of  such  taxes  are allocated and
distributed to such towns and villages as of the  date  this  act  shall
have  become  a  law. In the event that any city in the county of Albany
exercises its prior right to impose tax pursuant to section 1224 of  the
tax law, then the county of Albany shall not be required to allocate and
distribute  net collections in accordance with the previous sentence for
any period of time during which any such city tax is in effect.
§ 19. Section 2 of chapter 212 of the laws of 2013  amending  the  tax
law  relating  to  sales  and compensating use tax in Columbia county is
§ 2. Notwithstanding any provision of law  to  the  contrary,  if  the
county  of Columbia imposes the additional one percent rate of sales and
compensating use taxes authorized by the opening  paragraph  of  section
1210  of  the tax law, [as extended by section one of this act,] for any
portion of the [period] TWO YEAR PERIODS during which such county is  so
authorized  to  impose  such  additional one percent rate of such taxes,
then the county of Columbia shall allocate and distribute  quarterly  to
the  city  of  Hudson  and the area in such county outside such city the
same proportion of net collections attributable to such  additional  one
percent  rate of such taxes as such county was allocating and distribut-
ing the net collections from such county's three percent  rate  of  such
taxes on July 31, 2008, and such portion of net collections attributable
to such additional one percent rate of such taxes shall be allocated and
distributed  to the towns and villages in such county in the same manner
as the net collections attributable to such county's three percent  rate
of  such taxes were allocated and distributed to such towns and villages
on July 31, 2008. In the event that the city  of  Hudson  exercises  its
prior  right  to  impose  a tax pursuant to section 1224 of the tax law,
then the county of Columbia  shall  not  be  required  to  allocate  and
distribute net collections in accordance with this section for any peri-
od of time during which any such city tax is in effect.
§  20.  Section  2 of chapter 171 of the laws of 2015 amending the tax
law relating to extending the expiration of  the  authorization  to  the
county  of  Genesee  to  impose  an  additional one percent of sales and
compensating use taxes is amended to read as follows:
§ 2. Notwithstanding any other provision of law to the  contrary,  the
the county of Genesee [until November 30, 2017] pursuant to clause 20 of
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§ 21. This act shall take effect immediately.
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