revenue distribution pursuant to the provisions of subdivisions (b) and (c) of section 1262 and of section 1262-g of the tax law. § 6. The net collections resulting from the additional one-half of one percent sales and compensating use taxes, as authorized by this act, shall not be included in determining a sales tax increase or decrease as defined in paragraphs (c) and (d) of subdivision 1 of section 1262-g of the tax law. § 7. Notwithstanding any other provision of law to the contrary, any local law or resolution enacted or amended to increase the rate of tax authorized by this act, shall take effect in accordance with the provisions of subdivision (d) of section 1210 of the tax law, except that the notice requirement provided for therein shall be thirty days instead of ninety days. $ 8. Severability. If any clause, sentence, paragraph or part of this act shall be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not effect, impair or invalidate the remainder thereof, but shall be confined in its operation to the clause, sentence, paragraph, section or part thereof directly involved in the controversy in which such judgment shall have been rendered. § 9. Notwithstanding any other provision of law to the contrary, any local law or resolution enacted or amended by the county of Monroe to impose the additional tax as authorized by this act shall take effect in accordance with the provisions of section seven of this act, except that the minimum notice requirements to the commissioner of taxation and finance shall be deemed to have been complied with upon the mailing of a certified copy of such local law or resolution by registered or certified mail to the commissioner of taxation and finance at his office in Albany on or before August 1, 1992, with respect to such local law or resolution taking effect on September 1, 1992; provided, however, that if this act takes effect after July 29, 1992, and before August 5, 1992, such minimum notice requirements with respect to such local law or resolution taking effect September 1, 1992, shall be deemed complied with upon such mailing of such local law or resolution by registered mail or certified mail to the commissioner of taxation and finance provided such mailing is made not later than August 9, 1992. § 10. The county of Monroe shall establish a "blue ribbon" commission pursuant to local resolution, ordinance, or law to evaluate the extent of the county's financial problems, review the accuracy and reasonableness of budget projections for the fiscal years 1993 through 1996, determine the amount of the deficit for the 1992 fiscal year, and report its findings to the legislature and the elected executive of the county of Monroe. § 11. Chapter 359 of the laws of 1984, relating to authorizing the county of Monroe to make specific allocations of a portion of sales tax revenue received on or after July first, nineteen hundred eighty-five, to provide necessary aid to the city of Rochester and chapter 130 of the laws of 1985 relating to amending chapter three hundred fifty-nine of the laws of nineteen hundred eighty-four, constituting the Monroe county sales tax adjustment act, generally are repealed. § 12. This act shall take effect immediately. CHAPTER 719 AN ACT to amend the tax law, in relation to sales and use taxes to be imposed in the county of Oneida Became a law July 31, 1992, with the approval of the Governor. The People of the State of New York, represented in Senate and Assembly, do enact as follows: Section 1. The opening paragraph of section 1210 of the tax law, as amended by chapter 2 of the laws of 1992, is amended to read as follows: Notwithstanding any other provision of law to the contrary, but subject to the limitations and exemptions in part II of this article, any city in this state or county in this state, except a county wholly at within a city, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws, ordinances or resolutions imposing in any such city or county the following taxes the rate of one-half, one, one and one-half, two, two and one-half or three percent, provided, however, that for the period beginning June first, nineteen hundred seventy-four and ending June thirtieth, nineteen hundred seventy-five, any such city having a population of one million or more is hereby authorized and empowered to adopt and amend local laws imposing such taxes in any such city, at the rate of four percent and, provided further, however, that the county of Nassau is hereby further authorized and empowered to adopt and amend local laws imposing such taxes: (i) at a rate which is one percent additional to the three percent rate authorized above in this paragraph for such county for the period beginning June first, nineteen hundred eighty-three and ending December thirty-first, nineteen hundred eighty-five; and (ii) at a rate which is three-quarters percent additional to the three percent rate authorized above in this paragraph for such county for the period beginning January first, nineteen hundred eighty-six and ending December thirty-first, nineteen hundred ninety-three subject to the limitation set forth in section twelve hundred sixty-two-e of this chapter, and provided further, however, that the county of Nassau is hereby further authorized and empowered to adopt and amend local laws or resolutions imposing such taxes at a rate which is one-half percent additional to the three percent rate authorized above in this paragraph and which is additional to the three-quarters percent rate also authorized above in this paragraph for such county for the period beginning September first, nineteen hundred ninety-one and ending December thirty-first, nineteen hundred ninety-three, and provided further, however, that the county of Erie is hereby further authorized and empowered to adopt and amend local laws or resolutions imposing such taxes at a rate which is one percent additional to the three percent rate authorized above in this paragraph for such county for: (i) the period beginning March first, nineteen hundred eighty-five and ending December thirty-first, thirty-first, nineteen hundred eighty-seven; and (ii) the period beginning January tenth, nineteen hundred eighty-eight and ending February twenty-eighth, nineteen hundred ninety-three and provided further, however, that the county of Cattaraugus is hereby further authorized and empowered to adopt and amend local aws or resolutions imposing such taxes at a rate which is one percent additional to the three percent rate authorized above in this paragraph for such county for the period beginning March first, nineteen hundred eighty-six and ending February twenty-eighth, nineteen hundred ninetyfour, and provided further, however, that the county of Allegany is hereby further authorized and empowered to adopt and amend local laws or resolutions imposing such taxes at a rate which is one percent additional to the three percent rate authorized above in this paragraph for such county for the period beginning December first, nineteen hundred eighty-six and ending November thirtieth, nineteen hundred ninety-two, and provided further, however, that the county of Oneida is hereby further authorized and empowered to adopt and amend local laws, ordinances resolutions imposing such taxes at a rate which is 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 August thirty-first, nineteen hundred ninety-four, and provided further, however, that the county of Suffolk is hereby further authorized and empowered to adopt and amend local laws or resolutions imposing such taxes at a rate which is one-half percent additional to the three percent rate authorized above in this paragraph for such county for the period beginning September first, nineteen hundred ninety-one and ending December thirty-first, nineteen hundred ninetythree, and provided further, however, that the city of Yonkers is hereby further authorized and empowered to adopt and amend local laws imposing such taxes at a rate which is one percent additional to the three percent rate authorized above in this paragraph for such city (The maximum rate referred to in section twelve hundred twenty-four shall be calculated without reference to such one percent additional rate authorized for Yonkers and the counties of Erie, Cattaraugus, Oneida and Allegany,), and provided further, however, that the city of Mount Vernon is hereby further authorized and empowered to adopt and amend local laws imposing such taxes at a rate which is one percent additional to the EXPLANATION-Matter in italics is new; matter in brackets [ ] is old law or a three percent rate authorized above in this paragraph for such city (The maximum rate referred to in section twelve hundred twenty-four shall be calculated without reference to such one percent additional rate authorized for Mount Vernon.), and provided further, however, that the city of Rome is hereby further authorized and empowered to adopt and amend local laws, ordinances or resolutions imposing such taxes at rate which is one-quarter percent additional to the three percent rate authorized above in this paragraph for such city for the period beginning September first, nineteen hundred ninety and ending August thirtyfirst, two thousand (The maximum rate referred to in section twelve hundred twenty-four shall be calculated without reference to such onequarter of one percent additional rate authorized for Rome.), and provided further, however, that if the county of Dutchess, the county of Orange or the county of Rockland withdraws from the metropolitan commuter transportation district pursuant to section twelve hundred seventy-nine-b of the public authorities law, such county is hereby authorized and empowered, in the alternative, to adopt and amend local laws, ordinances or resolutions imposing such taxes at the rate of onehalf, three-quarters, one, one and one-quarter, one and one-half, one and three-quarters, two, two and one-quarter, two and one-half, two and three-quarters, three or three and one-quarter percent if the revenues from a one-quarter percent rate of such tax are required by such local laws, ordinances or resolutions to be set aside for mass transportation purposes, such taxes to be administered, collected and distributed by the commissioner of taxation and finance as provided in subpart B of part III and in part IV of this article: § 2. Section 1223 of the tax law, as amended by chapter 769 of the laws of 1990, is amended to read as follows: a are § 1223. Limitations on rates. No transaction taxable under sections twelve hundred two through twelve hundred four shall be taxed pursuant to this article by any county or by any city located therein, or by both, at an aggregate rate in excess of the highest rate set forth in the applicable subdivision of section twelve hundred one of this act or, in the case of any taxes imposed pursuant to the authority of section twelve hundred ten or twelve hundred eleven (other than taxes imposed by a city having a population of one million or more for the limited period provided in section twelve hundred ten or pursuant to subdivision (h) of section twelve hundred ten or by the counties of Nassau, Erie, Cattaraugus, Oneida or Allegany as provided in section twelve hundred ten) at a rate in excess of three percent, except that, in the city of Yonkers and in the city of Mount Vernon, the rate may not be in excess of four percent and in the city of Rome, the rate may not be in excess of [three] four and one-quarter percent and except that in the city of Poughkeepsie in the county of Dutchess, if such county withdraws from the metropolitan commuter transportation district pursuant to section twelve hundred seventy-nine-b of the public authorities law and if the revenues from one-quarter percent rate of such tax imposed by such county, pursuant to the authority of section twelve hundred ten of this article, required by local laws, ordinances or resolutions to be set aside for mass transportation purposes, the rate may not be in excess of three and one-quarter percent. If a transaction is taxed by both a county and a city, the rate of tax on such transaction imposed by the county or city, not having prior right thereto pursuant to section twelve hundred twenty-four, shall be deemed to be reduced (or the entire tax eliminated, if necessary) to the extent necessary to comply with the foregoing requirement. A tax imposed by a county upon any transaction, to the extent that it would require a reduction in any tax rate imposed thereon by a city, shall not become effective in respect to any transaction taxed by such city (or in respect of other similar transactions outside of the city which, if occurring in such city, would be subject to such city tax) before the commencement of the city's next succeeding fiscal year and then only if the county shall have given notice to such city of its imposition of a tax on such transaction at least six months prior to the commencement of such fiscal year, provided however that the local legislative body of such city may waive the requirement of such notice and the postponement of the effective date of such tax. A city tax upon any transaction, to the extent that it would require a reduction in any tax rate imposed by a county thereon, shall not become effective in respect of any transaction taxed by such county before the commencement of the county's next succeeding fiscal year and then only if the city shall have given notice to such county of its imposition of a tax on such transaction at least six months prior to the commencement of such fiscal year, provided, however, that the local legislative body of such county may waive the requirement of such notice and postponement of the effective date of such tax. However, whether or not the six months' notice requirement provided in this section has been waived, a tax imposed pursuant to the authority of section twelve hundred ten or twelve hundred eleven shall still be subject to the requirements provided for in the first three sentences of subdivision (d) of such sections and in subdivision (e) of such sections. § 3. Subdivision (j) of section 1224 of the tax law, as relettered by chapter 769 of the laws of 1990, is relettered subdivision (k) and a new subdivision (j) is added to read as follows: (j) The county of Oneida shall have the sole right to impose the additional one percent rate of tax which such county is authorized to impose pursuant to the authority of section twelve hundred ten of this article. Such additional rate of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to this article or any other law and such additional rate of tax shall not be subject preemption. The maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the county of Oneida is authorized and empowered to adopt pursuant to section twelve hundred ten of this article. to § 4. The tax law is amended by adding a new section 1262-g to read as follows: im § 1262-g. Allocation and distribution of net collections from the additional one percent rate of sales and compensating use taxes in Oneida county. 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 posing 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 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 the period September first, nineteen hundred ninety-two, through August thirty-first, nineteen hundred ninety-three, and the first one million five hundred thousand dollars of such net collections after the county receives in the aggregate eighteen million five hundred thousand dollars of such net collections for the period September first, nineteen hundred ninety-three, through August thirty-first, nineteen hundred ninety-four, 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 and cities 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 EXPLANATION-Matter in italics is new; matter in brackets [] is old law appropriation to be distributed to such village or villages out of the allocation to the town or towns in which it is located. § 5. Notwithstanding any other provision of law to the contrary, any local law, ordinance or resolution enacted or amended by the county of Oneida to increase the rate of tax as authorized by this act shall take effect in accordance with the provisions of subdivision (d) of section 1210 of the tax law, except that the minimum notice requirements to the commissioner of taxation and finance shall be deemed to have been complied with upon the mailing of a certified copy of such local law, ordinance or resolution, by registered mail to the commissioner of taxation and finance at his office in Albany on or before August 1, 1992, with respect to such local law, ordinance or resolution taking effect on September 1, 1992, provided, however, that if this act is signed into law after July 29, 1992, and before August 5, 1992, such minimum notice requirements shall be deemed complied with upon such mailing of such local law, ordinance or resolution by registered mail to the commissioner of taxation and finance within four days of the effective date of this act. § 6. This act shall take effect immediately. CHAPTER 720 AN ACT to amend the tax law, in relation to authorizing the county of Cortland to increase the rate of sales and compensating use taxes Became a law July 31, 1992, with the approval of the Governor. Passed on message of necessity pursuant to Article III, section 14 of the Constitution by a majority vote, three-fifths being present. The People of the State of New York, represented in Senate and Assembly, do enact as follows: any at Section 1. The opening paragraph of section 1210 of the tax law, as amended by chapter 2 of the laws of 1992, is amended to read as follows: Notwithstanding any other provision of law to the contrary, but subject to the limitations and exemptions in part II of this article, city in this state or county in this state, except a county wholly within a city, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws, ordinances or resolutions imposing in any such city or county the following taxes the rate of one-half, one, one and one-half, two, two and one-half or three percent, provided, however, that for the period beginning June first, nineteen hundred seventy-four and ending June thirtieth, nineteen hundred seventy-five, any such city having a population of one million or more is hereby authorized and empowered to adopt and amend local laws imposing such taxes in any such city, at the rate of four percent and, provided further, however, that the county of Nassau is hereby further authorized and empowered to adopt and amend local laws imposing such taxes: (i) at a rate which is one percent additional to the three percent rate authorized above in this paragraph for such county for the period beginning June first, nineteen hundred eighty-three and ending December thirty-first, nineteen hundred eighty-five; and (ii) at a which is three-quarters percent additional to the three percent rate authorized above in this paragraph for such county for the period beginning January first, nineteen hundred eighty-six and ending December thirty-first, nineteen hundred ninety-three subject to the limitation set forth in section twelve hundred sixty-two-e of this chapter, and provided further, however, that the county of Nassau is hereby further authorized and empowered to adopt and amend local laws or resolutions imposing such taxes at a rate which is one-half percent additional to the three percent rate authorized above in this paragraph and which is additional to the three-quarters percent rate also authorized above in this paragraph for such county for the period beginning September first, nineteen hundred ninety-one and ending December thirty-first, nineteen hundred ninety-three, and provided further, however, that the county of Erie is hereby further authorized and empowered to adopt and amend local laws or resolutions imposing such taxes at a rate which is one percent rate |