N.Y. Tax Law § 1262-g*2: Oneida county allocation and distribution of net collections from the additional one percent rate of sales and compensating use taxes

* § 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 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; September

first, two thousand eighteen through August thirty-first, two thousand

twenty; September first, two thousand twenty through August

thirty-first, two thousand twenty-three; September first, two thousand

twenty-three through August thirty-first, two thousand twenty-five; and

September first, two thousand twenty-five through August thirty-first,

two thousand twenty-seven, 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.

* NB There are 2 § 1262-g's