§ 1262-G*2 — Oneida county allocation and distribution of net collections from the additional one percent rate of sales and compensating use taxes

New York § 1262-G*2

• Jurisdiction: New York
• Law TAX: Tax
• Part 4: Disposition of Revenues
• Art. 29: Taxes Authorized For Cities, Counties and School Districts

Text

* § 1262-g. Oneida county allocation and distribution of net\ncollections from the additional one percent rate of sales and\ncompensating use taxes. Notwithstanding any contrary provision of law,\nif the county of Oneida imposes sales and compensating use taxes at a\nrate which is one percent additional to the three percent rate\nauthorized by section twelve hundred ten of this article, as authorized\nby such section, (a) where a city in such county imposes tax pursuant to\nthe authority of subdivision (a) of such section twelve hundred ten,\nsuch county shall allocate, distribute and pay in cash quarterly to such\ncity one-half of the net collections attributable to such additional one\npercent rate of the county's taxes collected in such city's boundaries;\n(b) where a city in such county does not impose tax pursuant to the\nauthority of such subdivision (a) of such section twelve hundred ten,\nsuch county shall allocate, distribute and pay in cash quarterly to such\ncity not so imposing tax a portion of the net collections attributable\nto one-half of the county's additional one percent rate of tax\ncalculated on the basis of the ratio which such city's population bears\nto the county's total population, such populations as determined in\naccordance with the latest decennial federal census or special\npopulation census taken pursuant to section twenty of the general\nmunicipal law completed and published prior to the end of the quarter\nfor which the allocation is made, which special census must include the\nentire area of the county; and (c) provided, however, that such county\nshall dedicate the first one million five hundred thousand dollars of\nnet collections attributable to such additional one percent rate of tax\nreceived by such county after the county receives in the aggregate\neighteen million five hundred thousand dollars of net collections from\nsuch additional one percent rate of tax imposed for any of the periods:\nSeptember first, two thousand twelve through August thirty-first, two\nthousand thirteen; September first, two thousand thirteen through August\nthirty-first, two thousand fourteen; and September first, two thousand\nfourteen through August thirty-first, two thousand fifteen; September\nfirst, two thousand fifteen through August thirty-first, two thousand\nsixteen; and September first, two thousand sixteen through August\nthirty-first, two thousand seventeen; September first, two thousand\nseventeen through August thirty-first, two thousand eighteen; September\nfirst, two thousand eighteen through August thirty-first, two thousand\ntwenty; September first, two thousand twenty through August\nthirty-first, two thousand twenty-three; September first, two thousand\ntwenty-three through August thirty-first, two thousand twenty-five; and\nSeptember first, two thousand twenty-five through August thirty-first,\ntwo thousand twenty-seven, to an allocation on a per capita basis,\nutilizing figures from the latest decennial federal census or special\npopulation census taken pursuant to section twenty of the general\nmunicipal law, completed and published prior to the end of the year for\nwhich such allocation is made, which special census must include the\nentire area of such county, to be allocated and distributed among the\ntowns of Oneida county by appropriation of its board of legislators;\nprovided, further, that nothing herein shall require such board of\nlegislators to make any such appropriation until it has been notified by\nany town by appropriate resolution and, in any case where there is a\nvillage wholly or partly located within a town, a resolution of every\nsuch village, embodying the agreement of such town and village or\nvillages upon the amount of such appropriation to be distributed to such\nvillage or villages out of the allocation to the town or towns in which\nit is located.\n * NB There are 2 § 1262-g's\n