Section 1262-G*2. Allocation and distribution of net collections from the additional one percent rate of sales and compensating use taxes in Oneida county  


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  • 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, (1) 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; and (2)  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, nineteen hundred ninety-four, through
      August thirty-first,  nineteen  hundred  ninety-five;  September  first,
      nineteen  hundred  ninety-five  through  August  thirty-first,  nineteen
      hundred  ninety-six;  September  first,  nineteen  hundred   ninety-six,
      through  August  thirty-first,  nineteen hundred ninety-seven; September
      first,  nineteen  hundred  ninety-seven  through  August   thirty-first,
      nineteen   hundred   ninety-eight;  September  first,  nineteen  hundred
      ninety-eight through August thirty-first, nineteen hundred  ninety-nine;
      September   first,   nineteen   hundred   ninety-nine   through   August
      thirty-first, two thousand; September first, two thousand through August
      thirty-first, two  thousand  one;  September  first,  two  thousand  one
      through  August  thirty-first,  two  thousand  two; September first, two
    
      thousand two through August thirty-first, two thousand three;  September
      first,  two  thousand  three  through  August thirty-first, two thousand
      four; September first, two thousand four  through  August  thirty-first,
      two  thousand  five,  September  first, two thousand five through August
      thirty-first, two  thousand  six;  September  first,  two  thousand  six
      through  August  thirty-first,  two thousand seven, September first, two
      thousand  seven  through  August  thirty-first,  two   thousand   eight;
      September  first,  two  thousand  eight through August thirty-first, two
      thousand  nine;  September  first,  two  thousand  nine  through  August
      thirty-first,  two  thousand  ten; and September first, two thousand ten
      through August thirty-first, two thousand eleven, 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