NY Tax L § 1262-G-2 (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 4 - Disposition of Revenues 1262-G*2 - Oneida County Allocation and Distribution of Net Collections From the Additional One Percent Rate of Sales and Compensating Use Taxes.

* §   1262-g.   Oneida  county  allocation  and  distribution  of  net   collections  from  the  additional  one  percent  rate  of   sales   and   compensating  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 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   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 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 thirty-first, two thousand eighteen; September   first, two thousand eighteen through August thirty-first,  two  thousand   twenty;   and  September  first,  two  thousand  twenty  through  August   thirty-first, two thousand twenty-three,  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   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.* NB There are 2 § 1262-g's