What's happening
This bill extends Oneida County's authority to impose additional sales and use taxes through November 30, 2023, and adjusts related fund distribution.
Why it matters
Extends Oneida County's ability to collect higher sales taxes. By pushing the expiration date to November 30, 2023, the bill allows the county to keep funding local services and projects without a gap in revenue, affecting residents, businesses, and government operations.
Affects how new tax revenues are shared with cities and towns. The bill details formulas and conditions for distributing the additional tax funds, including per capita allocations and special rules based on local population and whether a city imposes its own sales tax. This impacts how much money local governments receive, potentially influencing their budgets and services.
Continues dedicated funding for towns after certain revenue thresholds. The extension ensures that, once the county collects a set amount in extra taxes, the next $1.5 million is distributed among towns based on population. This can help ensure smaller municipalities benefit from countywide tax increases.
May influence local economic conditions. By maintaining a higher sales tax rate, the county may generate vital revenue but could also affect consumer spending and business competitiveness compared to neighboring areas with lower taxes.
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Extend Oneida Sales Tax
Plain English, a few words. Used as the page title.
Sponsors
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History
- Referred to investigations and government operations
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Extend Oneida Sales Tax
In Assembly Committee · Ways And Means · Sponsor Marianne Buttenschon
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
8073
IN SENATE
March 16, 2020
Introduced by Sen. GRIFFO -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations
AN ACT to amend the tax law, in relation to authorizing Oneida county to impose additional rates of sales and compensating use taxes and providing for allocation and distribution of a portion of net collections from such additional rates
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Clause 13 of subparagraph (i) of the opening paragraph of section 1210 of the tax law, as amended by section 1 of subpart DD of part A of chapter 61 of the laws of 2017, is amended to read as follows:
(13) the county of Oneida is hereby further authorized and empowered to adopt and amend local laws, ordinances or resolutions imposing such taxes at a rate which is: (i) one percent additional to the three percent rate authorized above in this paragraph for such county for the period beginning September first, nineteen hundred ninety-two and ending November thirtieth, two thousand [twenty] twenty-three; and also (ii) at a rate which is three-quarters of one percent or one-half of one percent additional to the three percent rate authorized above in this paragraph, and which is also additional to the one percent rate also authorized above in this clause for such county, for the period beginning December first, two thousand eight and ending November thirtieth, two thousand [twenty] twenty-three;
§ 2. Section 1262-g of the tax law, as amended by section 2 of subpart DD of part A of chapter 61 of the laws of 2017, is amended to read as follows:
§ 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
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15845-01-0
S. 8073 2
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; [and] September first, two thousand eighteen through August thirty-first, two thousand twenty; and September first, two thousand twenty through August thirty-first, two thousand twenty-three, 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.
§ 3. This act shall take effect immediately.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to amend the tax law, in relation to authorizing Oneida county to impose additional rates of sales and compensating use taxes and provid- ing for allocation and distribution of a portion of net collections from such additional rates
Purpose or general idea of bill
To authorize Oneida County to impose an additional one percent rate of sales and compensating use taxes for the period beginning December 1, 2020 and ending November 30, 2023, and also to impose a second addi- tional sales and compensating use tax rate of either three quarters of one percent or one-half of one percent for the same period. This bill also provides for distribution of a portion of the net collections from the additional one percent rate.
Summary of specific provisions
Section 1 would amend clause (13) of subparagraph (i) of the opening paragraph of section 1210 of the Tax Law, to authorize Oneida County to impose an additional one percent rate of sales and compensating use taxes, as well as an additional three-quarters of one percent rate or one-half of one percent rate of such taxes, for the period commencing December 1, 2020 and ending November 30, 2023.
Section 2 would amend Tax Law section 1262-g to continue the county's current allocation and distribution scheme for a portion of the net collections from the additional one percent rate through August 31, 2023.
Section 3 provides for an immediate effective date.
Justification
The county of Oneida, with the consent of the Oneida County Board of Legislators, has requested this legislation to extend the increase of their sales and compensating use tax and will utilize the additional revenue to continue to provide services that it deems vital to the community, while maintaining a balanced budget.
Prior legislative history
This is a new bill.
Fiscal implications
None.
Effective date
This act shall take effect immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.