2023 New York Laws › TAX - Tax › Article 29 - Taxes Authorized for Cities, Counties and School Districts › Part 1 - Authority to Impose Taxes › Sub Part B - Taxes Administered by State Tax Commission › 1210-A - Sales and Compensating Use Tax for Purposes of the Suffolk County Drinking Water Protection Program.

§  1210-A.  Sales and compensating use tax for purposes of the Suffolk
county drinking water protection program.  (a) In addition to the  taxes
imposed  by  section  twelve  hundred ten or any other provision of this
article, the county of Suffolk is hereby  authorized  and  empowered  to
adopt and amend a local law, ordinance or resolution imposing within the
territorial  limits  of said county an additional sales and compensating
use tax at the rate  of  one-quarter  of  one  percent  for  the  period
beginning  December  first,  nineteen  hundred  eighty-four  and  ending
November thirtieth, two thousand sixty, which tax shall be identical  to
the tax imposed by said county pursuant to section twelve hundred ten of
this  article.  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 tax imposed 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 tax imposed by this section; provided,
however, that  any  provision  relating  to  a  maximum  rate  shall  be
calculated  without  reference  to the additional sales and compensating
use tax 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  additional   sales   and
compensating use tax herein provided shall be deemed to be imposed under
the  authority  of  section  twelve  hundred ten of this article and all
provisions relating to the deposit, administration  and  disposition  of
taxes,  penalties  and  interest  relating  to a tax imposed by a county
under the authority of section twelve hundred ten of this article shall,
except as otherwise specifically provided in this section, apply to  the
additional  sales  and  compensating  use  tax  imposed pursuant to this
section.
(b) Notwithstanding  any  other  provision  of  this  article  to  the
contrary,   the  net  collections  from  the  tax  imposed  pursuant  to
subdivision (a) of this section for the period beginning December first,
nineteen hundred eighty-four and  ending  November  thirtieth,  nineteen
hundred  eighty-eight  shall, upon payment to the county of Suffolk, and
moneys due said fund pursuant  to  subdivisions  (c)  and  (d)  of  this
section,  be  deposited  in  a  special  fund,  to  be  designated as an
assessment stabilization reserve fund, to  be  created  by  said  county
therefor  separate  and  apart  from any other funds and accounts of the
county. Moneys in such fund shall be deposited and secured in the manner
provided  by  section  ten  of  the  general  municipal   law.   Pending
expenditure from such fund, moneys therein may be invested in the manner
provided  in  section  eleven of the general municipal law. Any interest
earned or capital gain realized on the moneys so deposited  or  invested
shall accrue to and become part of such fund. Moneys in said fund may be
appropriated from and transferred to or expended in any fiscal year only
for the purposes and in the order as follows:
(i) to an account or accounts for the Southwest Sewer District of said
county  in  such  amount or amounts as shall be determined by the county
executive of said county and approved by the county legislature of  said
county  as  necessary to stabilize assessments in such sewer district in
any given year;
(ii)  to  an  account  or  accounts  for  any  other  sewer   district
established  by the county of Suffolk in such amount or amounts as shall
be determined by the county executive of said county and approved by the
county legislature of said county as necessary to stabilize  assessments
in any such sewer district in any given year; and
(iii)  for  distribution  to the towns and villages within said county
which have established or created a sewer district or benefitted area to
provide sewer improvements or constructed or are constructing a sewer or
sewerage system in such amount or amounts as shall be determined by  the
county  executive  of said county and approved by the county legislature
of said county as necessary to stabilize assessments or  taxes,  as  the
case  may  be,  in any such sewer district or benefitted area or for any
such sewer system in any given year.
(c) To the extent necessary to continue the tax stabilization of those
sewer districts receiving appropriations pursuant to subdivision (b)  of
this  section,  the  net  collections  from  the tax imposed pursuant to
subdivision (a) of this section for the period beginning December first,
nineteen hundred eighty-eight and ending  November  thirtieth,  nineteen
hundred  eighty-nine,  together with interest thereon at a rate equal to
the interest rate for one year United States Treasury bills  as  of  the
date such funds were invested, shall constitute a guarantee and shall be
made available and paid to the assessment stabilization reserve fund set
forth  in subdivision (b) of this section on a first priority basis from
all of the net collections of the tax imposed pursuant to this section.
(d) Notwithstanding  any  other  provision  of  this  article  to  the
contrary,   the  net  collections  from  the  tax  imposed  pursuant  to
subdivision (a) of this section for the period beginning December first,
nineteen  hundred  eighty-eight  and  ending  November  thirtieth,   two
thousand  sixty  shall,  upon  payment  to  the  county  of  Suffolk, be
deposited in a special fund,  to  be  designated  as  a  drinking  water
protection  reserve fund, to be created by said county therefor separate
and apart from any other funds and accounts of  the  county.  Moneys  in
such  fund  shall  be  deposited  in  one  or more of the banks or trust
companies designated, in the manner provided by law, as a depository  of
the  funds  of  such  county. Pending expenditure from such fund, moneys
therein may be invested in the manner provided in section eleven of  the
general  municipal  law. Any interest earned or capital gain realized on
the moneys so deposited or invested shall accrue to and become  part  of
such  fund. Moneys in said fund may be appropriated from and transferred
to or expended in any fiscal  year  only  for  the  purposes  of  making
payments  pursuant  to  subdivisions (b) and (c) of this section for the
period beginning December first, nineteen hundred eighty-eight,  to  the
extent  that  moneys  in  said  fund are remaining, and if authorized by
local law, for the following purposes:
(i) for the purposes of specific environmental protection (acquisition
of: farmland development rights; open space, wetlands,  woodlands,  pine
barrens  and other lands for passive recreational uses; lands for hamlet
greens, hamlet parks, pocket parks, historic parks, cultural  parks  and
other  lands  for active/parkland recreational uses; lands necessary for
maintaining and protecting the quality of surface water, groundwater and
coastal resources);
(ii) for  a  water  quality  protection  and  restoration  program  or
programs and land stewardship initiatives;
(iii) for the purposes of county-wide property tax protection; and
(iv)  for  the  purpose  of  sewer taxpayer protection (25% of the net
collections from the tax). Beginning with the first  fiscal  year  after
the adoption of the water quality restoration fund, a portion of the net
collections  of  such  tax  apportioned for this purpose as provided for
herein, shall be transferred to  the  water  quality  restoration  fund,
established  pursuant  to  subdivision  eleven  of  section  two hundred
fifty-six-b of the county law. Said revenues shall be  dedicated  solely
to  funding  individual  septic  system  projects  as  defined  in  such

subdivision. The portion of net collections of the  tax  transferred  to
the water quality restoration fund each year shall be as follows:
 
Year                                                   Percentage
1                                                          5%
2                                                          5%
3                                                          5%
4                                                          5%
5                                                         20%
6                                                         30%
7                                                         40%
8                                                         50%
9                                                         70%
10                                                        70%
 
For  all subsequent years, the portion of net collections transferred to
the water quality restoration fund shall be fifty percent.
Notwithstanding any  special  or  local  law,  resolution  or  charter
provision  to  the  contrary,  moneys  in  said fund which have not been
appropriated from and transferred to or expended in any fiscal year  for
the  purposes of making payments pursuant to subdivisions (b) and (c) of
this section, may alternatively be  appropriated  for  the  purposes  of
paying debt service on any new indebtedness incurred after the effective
date  of  the  chapter of the laws of two thousand one that enacted this
paragraph pursuant to the local finance law in order to  effectuate  the
purposes described in paragraph (i) or (ii) of this subdivision. For the
purpose  of  allocating  moneys in said fund pursuant to local law among
the purposes described in paragraphs (i), (ii), (iii) and (iv)  of  this
subdivision,  moneys  applied  to  the payment of debt service under the
authority of the previous sentence shall be considered by said county to
have been expended for the purposes  for  which  such  indebtedness  was
incurred.