2023 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;   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, 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