STATE OF NEW YORK ________________________________________________________________________ 5613--A 2023-2024 Regular Sessions IN SENATE March 8, 2023 ___________ Introduced by Sen. O'MARA -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the tax law, in relation to extending the authorization of the county of Steuben to impose an additional one percent of sales and compensating use taxes The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Clause 26 of subparagraph (i) of the opening paragraph of 2 section 1210 of the tax law, as amended by section 1 of item SS of 3 subpart C of part XXX of chapter 58 of the laws of 2020, is amended to 4 read as follows: 5 (26) the county of Steuben is hereby further authorized and empowered 6 to adopt and amend local laws, ordinances or resolutions imposing such 7 taxes at a rate which is one percent additional to the three percent 8 rate authorized above in this paragraph for such county for the period 9 beginning December first, nineteen hundred ninety-two and ending Novem- 10 ber thirtieth, two thousand [twenty-three] twenty-five; 11 § 2. Section 1262-h of the tax law, as amended by chapter 315 of the 12 laws of 2020, is amended to read as follows: 13 § 1262-h. Allocation and distribution of net collections from the 14 additional one percent rate of sales and compensating use taxes in Steu- 15 ben county. Notwithstanding any provision of law to the contrary, of the 16 net collections received by the county of Steuben as a result of the 17 imposition of the additional one percent rate of tax authorized by 18 section twelve hundred ten of this article (a) during the period begin- 19 ning December first, nineteen hundred ninety-three and ending November 20 thirtieth, nineteen hundred ninety-four, the county of Steuben shall pay 21 or cause to be paid to the city of Hornell the sum of two hundred thou- 22 sand dollars, to the city of Corning the sum of three hundred thousand EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD07450-03-3
S. 5613--A 2 1 dollars, and the sum of five hundred thousand dollars to the towns and 2 villages of the county of Steuben, on the basis of the ratio which the 3 full valuation of real property in each town or village bears to the 4 aggregate full valuation of real property in all of the towns and 5 villages in such area. Of the net collections received by the county of 6 Steuben as a result of the imposition of said additional one percent 7 rate of tax authorized by section twelve hundred ten of this article 8 during the period beginning December first, nineteen hundred ninety-four 9 and ending November thirtieth, nineteen hundred ninety-five, the county 10 of Steuben shall pay or cause to be paid to the city of Hornell the sum 11 of three hundred thousand dollars, to the city of Corning the sum of 12 four hundred fifty thousand dollars, and the sum of seven hundred fifty 13 thousand dollars to the towns and villages of the county of Steuben, on 14 the basis of the ratio which the full valuation of real property in each 15 town or village bears to the aggregate full valuation of real property 16 in all of the towns and villages in such area; and (b) during the period 17 beginning December first, nineteen hundred ninety-five and ending Novem- 18 ber thirtieth, two thousand seven, the county of Steuben shall annually 19 pay or cause to be paid to the city of Hornell the sum of five hundred 20 fifty thousand dollars, to the city of Corning the sum of six hundred 21 thousand dollars, and the sum of seven hundred fifty thousand dollars to 22 the towns and villages of the county of Steuben, on the basis of the 23 ratio which the full valuation of real property in each town or village 24 bears to the aggregate full valuation of real property in all of the 25 towns and villages in such area; and during the period beginning Decem- 26 ber first, two thousand seven and ending November thirtieth, two thou- 27 sand nine, the county of Steuben shall annually pay or cause to be paid 28 to the city of Hornell the sum of six hundred ten thousand dollars, to 29 the city of Corning the sum of six hundred fifty thousand dollars, and 30 the sum of seven hundred fifty thousand dollars to the towns and 31 villages of the county of Steuben, on the basis of the ratio which the 32 full valuation of real property in each town or village bears to the 33 aggregate full valuation of real property in all of the towns and 34 villages in such area; and during the period beginning December first, 35 two thousand nine and ending November thirtieth, two thousand eleven, 36 the county of Steuben shall annually pay or cause to be paid to the city 37 of Hornell the sum of seven hundred ten thousand dollars, to the city of 38 Corning the sum of seven hundred ten thousand dollars, and the sum of 39 seven hundred fifty thousand dollars to the towns and villages of the 40 county of Steuben, on the basis of the ratio which the full valuation of 41 real property in each town or village bears to the aggregate full valu- 42 ation of real property in all of the towns and villages in such area; 43 and during the period beginning December first, two thousand eleven and 44 ending November thirtieth, two thousand thirteen, the county of Steuben 45 shall annually pay or cause to be paid to the city of Hornell the sum of 46 seven hundred forty thousand dollars, to the city of Corning the sum of 47 seven hundred forty thousand dollars, and the sum of seven hundred fifty 48 thousand dollars to the towns and villages of the county of Steuben, on 49 the basis of the ratio which the full valuation of real property in each 50 town or village bears to the aggregate full valuation of real property 51 in all of the towns and villages in such area; and during the period 52 beginning December first, two thousand thirteen and ending November 53 thirtieth, two thousand fifteen, the county of Steuben shall annually 54 pay or cause to be paid to the city of Hornell the sum of seven hundred 55 sixty-five thousand dollars, to the city of Corning the sum of seven 56 hundred sixty-five thousand dollars, and the sum of seven hundred fifty
S. 5613--A 3 1 thousand dollars to the towns and villages of the county of Steuben, on 2 the basis of the ratio which the full valuation of real property in each 3 town or village bears to the aggregate full valuation of real property 4 in all of the towns and villages in such area; and during the period 5 beginning December first, two thousand fifteen and ending November thir- 6 tieth, two thousand seventeen, the county of Steuben shall annually pay 7 or cause to be paid to the city of Hornell the sum of seven hundred 8 sixty-five thousand dollars, to the city of Corning the sum of seven 9 hundred sixty-five thousand dollars, and the sum of seven hundred fifty 10 thousand dollars to the towns and villages of the county of Steuben, on 11 the basis of the ratio which the full valuation of real property in each 12 town or village bears to the aggregate full valuation of real property 13 in all of the towns and villages in such area; and during the period 14 beginning December first, two thousand seventeen and ending November 15 thirtieth, two thousand twenty, the county of Steuben shall annually pay 16 or cause to be paid to the city of Hornell the sum of seven hundred 17 eighty thousand dollars, to the city of Corning the sum of seven hundred 18 eighty thousand dollars, and the sum of seven hundred fifty thousand 19 dollars to the towns and villages of the county of Steuben, on the basis 20 of the ratio which the full valuation of real property in each town or 21 village bears to the aggregate full valuation of real property in all of 22 the towns and villages in such area; and during the period beginning 23 December first, two thousand twenty and ending November thirtieth, two 24 thousand twenty-three, the county of Steuben shall annually pay or cause 25 to be paid to the city of Hornell the sum of eight hundred twenty thou- 26 sand dollars, to the city of Corning the sum of eight hundred twenty 27 thousand dollars, and the sum of seven hundred ninety thousand dollars 28 to the towns and villages of the county of Steuben, on the basis of the 29 ratio which the full valuation of real property in each town or village 30 bears to the aggregate full valuation of real property in all of the 31 towns and villages in such area; and during the period beginning Decem- 32 ber first, two thousand twenty-three and ending November thirtieth, two 33 thousand twenty-five, the county of Steuben shall annually pay or cause 34 to be paid to the city of Hornell the sum of eight hundred fifty thou- 35 sand dollars, to the city of Corning the sum of eight hundred fifty 36 thousand dollars, and the sum of eight hundred fifty thousand dollars to 37 the towns and villages of the county of Steuben, on the basis of the 38 ratio which the full valuation of real property in each town or village 39 bears to the aggregate full valuation of real property in all of the 40 towns and villages in such area. 41 § 3. This act shall take effect immediately.