2023 New York Laws › TAX - Tax › Article 29 - Taxes Authorized for Cities, Counties and School Districts › Part 4 - Disposition of Revenues › 1262-O - Disposition of Net Collections From the Additional Rate of Sales and Compensating Use Taxes in the County of Chautauqua.

§  1262-o.  Disposition of net collections from the additional rate of
  sales  and  compensating  use  taxes  in  the  county   of   Chautauqua.
  Notwithstanding  any  contrary  provision  of  law,  if  the  county  of
  Chautauqua imposes the additional one and one-quarter  percent  rate  of
  sales  and  compensating  use taxes authorized by section twelve hundred
  ten of this 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   November   thirtieth,   two   thousand  seven,  the  additional
  three-quarters of one percent rate authorized by such section for all or
  any of the period beginning  December  first,  two  thousand  seven  and
  ending  November  thirtieth, 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  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 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. Notwithstanding 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 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 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. Notwithstanding any contrary provision of law, if
  the county of Chautauqua 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 period beginning December  first,  two
  thousand   fifteen   and   ending   November   thirtieth,  two  thousand
  twenty-five, the county  shall  allocate  three-twentieths  of  the  net
  collections  from  the  additional  one 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 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.  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.