2012 New York Consolidated Laws
TAX - Tax
Article 29 - TAXES AUTHORIZED FOR CITIES, COUNTIES AND SCHOOL DISTRICTS
Part 4 - (1260 - 1264) DISPOSITION OF REVENUES
1262-G*2 - Allocation and distribution of net collections from the additional one percent rate of sales and compensating use taxes in Oneida county.

 
    * §  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 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  ten  through  August thirty-first, two
  thousand eleven; September first, two  thousand  eleven  through  August
  thirty-first,  two  thousand  twelve;  and September first, two thousand
  twelve  through  August  thirty-first,  two  thousand  thirteen,  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