2023 New York Laws › TAX - Tax › Article 29 - Taxes Authorized for Cities, Counties and School Districts › Part 4 - Disposition of Revenues › 1262-G - The Monroe County Sales Tax Adjustment Act.

* § 1262-g.  The Monroe county sales tax adjustment act. 1. As used in
this section, the following terms shall mean:
(a) Annual fiscal year. A twelve-month time  period  which  begins  on
July  first  and  ends  June  thirtieth of the following year. The first
annual  fiscal  year  shall  begin  on  July  first,  nineteen   hundred
ninety-one and end on June thirtieth, nineteen hundred ninety-two.
(b)  Sales  tax  revenue. The net amount of sales and compensating use
taxes collected by the state of New York during an  annual  fiscal  year
and thereafter distributed to the county of Monroe.
(c)  Sales tax increase. That amount by which sales tax revenue for an
annual fiscal year exceeds the amount  of  sales  tax  revenue  for  the
immediately preceding annual fiscal year.
(d)  Sales tax decrease. That amount by which sales tax revenue for an
annual fiscal year is less than the amount of sales tax revenue for  the
immediately preceding annual fiscal year.
2. Notwithstanding any other provisions of law to the contrary, on and
after  July  first,  nineteen  hundred  ninety-two, the county of Monroe
shall allocate sales tax increases as follows:
(a) In the event there is a  sales  tax  increase  during  any  annual
fiscal  year,  beginning  on  July first, nineteen hundred ninety-two or
thereafter,  subject  to  the  provisions  of  paragraph  (b)  of   this
subdivision:
(i) fifty percent of such sales tax increase shall be allocated to the
city  of  Rochester,  subject,  however,  to the limitation set forth in
subparagraph (iv) of this paragraph; and
(ii) fifty percent of  the  sales  tax  increase  shall  be  allocated
pursuant  to  section  twelve hundred sixty-two of this article, subject
however, to the exceptions hereinafter set forth in clauses (A) and  (B)
of this subparagraph:
(A)  The amounts allocated to the school districts outside the city of
Rochester shall be equal to the amount of money which  would  have  been
received  by  those  districts from said sales tax increase prior to the
application of this section, which  increased  funds  for  those  school
districts  shall be deducted from that portion of the sales tax increase
allocated to the county of Monroe; and
(B) The amounts allocated to all of the villages  located  within  the
county  of Monroe shall be equal to the amount of money which would have
been received by those villages from said sales tax  increase  prior  to
the  application  of  this  section,  which  increased  funds  for those
villages shall be deducted from that portion of the sales  tax  increase
allocated to the county of Monroe; and
(iii)  The  remainder  of  the sales tax revenue shall be allocated in
accordance with the same allocation that was made during the immediately
preceding annual fiscal year; and
(iv) At no time during an annual fiscal year shall the amount of sales
tax  revenue  allocated  to  the  city  of  Rochester  pursuant  to  the
provisions  of this section and section twelve hundred sixty-two of this
article exceed thirty-five and sixty-three one hundredths percent of the
total sales tax revenue. Any sales tax  revenue  that  would  have  been
otherwise  allocated  to  the  city  of  Rochester shall be allocated in
accordance with section twelve hundred sixty-two of this article  except
that  none of the additional sales tax revenue shall be allocated to the
city of Rochester.
(b) In the event that there is a sales tax decrease during any  annual
fiscal  year,  beginning  on  July first, nineteen hundred ninety-two or
thereafter:
(i) The amount of the sales tax decrease shall be borne by the  county
of  Monroe,  city  of  Rochester  and  the  area in the county of Monroe

outside the city of Rochester  in  the  same  proportion  in  which  the
preceding year's overall allocations were made;
(ii)  in  the  first  annual  fiscal  year,  or,  if  necessary, years
following the annual fiscal year,  or  years,  of  sales  tax  decrease,
during which there is a sales tax increase, an amount equal to the total
sales  tax  decrease shall be subtracted from the sales tax increase and
such amount shall be allocated to the county  of  Monroe,  the  city  of
Rochester  and  the  area  in  the  county of Monroe outside the city of
Rochester in the same amounts as subtracted in the  sales  tax  decrease
year;
(iii)  the  remainder  of  the  sales  tax  increase, if any, shall be
allocated on the same basis as  set  forth  in  paragraph  (a)  of  this
subdivision; and
(iv)  the  remainder  of  the  sales tax revenue shall be allocated in
accordance with the same allocation that was made during the immediately
preceding annual fiscal year.
(c) The allocation required by this section for an annual fiscal  year
shall  be made during such year at the same time that allocation is made
for sales tax revenue apportioned pursuant  to  section  twelve  hundred
sixty-two of this article.
3.  The provisions of this section shall terminate if a payroll tax or
income tax is enacted for the city of Rochester on the  same  date  that
such  payroll  tax  or  income  tax becomes effective, and the sales tax
increase allocation pursuant to this section shall not be utilized after
such date.
* NB There are 2 § 1262-g's