year is not adopted prior to the first day of such fiscal year, the county executive may propose, and the board of supervisors may make, such appropriations as are necessary for the continued operation of government, until such time as a budget is adopted. Transfers of appropriations within the same department may be authorized by the board of supervisors on the recommendation of the county executive, and transfers between departments may, upon like recommendation, be authorized during the last two months of the year by the board of supervisors by a thirds vote of the voting strength thereof. Supplemental appropriations from any moneys not otherwise appropriated may be made at any time recommendation of the county executive by a two-thirds vote of the voting strength of the board of supervisors. two upon 17. Section 5-15.0 of the Nassau county administrative code, as separately amended by chapters 703 and 845 of the laws of 1939, subdivision b as amended by chapter 182 of the laws of 1943, is amended to read as follows: § 5-15.0 Taxes, except school district taxes; when due and payable. a. [One-half] 1. In any fiscal year for which the county budget shall have been finally adopted by the third Monday of the preceding December, onehalf of all taxes upon real estate, except school district taxes, shall be due and payable on the first day of January, and the remaining and final one-half of such taxes on real estate shall be due and payable on the first day of July. the 2. In any fiscal year for which the county budget shall not have been finally adopted by the third Monday of the preceding December, the amount due and payable on the first day of January shall be equal to fifty percent of the amount extended by the board of assessors upon levy of the exigency tax. The amount due and payable on the first day of July shall be as follows: (1) if a budget has been adopted on or before July 1, the amount extended by the board of assessors shall be equal to the sum of fifty percent of the amount extended by the board of assessors upon the levy of the exigency tax and the amount extended by the board of assessors upon the levy of the residual tax; or (2) in the event the budget has not been adopted prior to July 1, the amount extended by the board of assessors shall be equal to fifty percent of the amount extended by the board of assessors upon the levy of the exigency tax. For the purposes of this section, the terms "exigency tax" and "residual tax" shall be defined as provided in section 306 of the county government law of Nassau county (Nassau County Charter). 3. All such taxes shall be and become liens on the real estate affected thereby and shall be construed and deemed to be charged thereon on the respective days when they become due and payable and shall remain such liens until paid. b. [The] In any fiscal year for which the county budget shall have been finally adopted by the third Monday of the preceding December, the second half of such tax on real estate which is due on the first day of July as provided in paragraph 1 of subdivision a of this section, may be paid on the first day of January, the date when the first half becomes due and payable, or at any time thereafter. The second half may be thus paid if the first half shall have been paid or shall be paid at the same time. A discount of one per centum shall be allowed on those payments of the second half which are made on or before February tenth. Such discounts shall be a town or city charge as the case may be. c. In the event such discounts allowed by a city receiver on the state and county taxes of a given taxable year shall exceed fifty per centum of the amount of penalties and interest collected by such city receiver on the state and county taxes of such taxable year during the time he has had in his possession the consolidated tax warrant for such taxable year and the portion of the assessment roll annexed thereto containing the real property within such city, the county shall reimburse such city for such excess of such discounts. § 18. Separability clause. If any clause, sentence, paragraph, section, or part of this act shall be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, 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. § 19. This act shall take effect immediately. EXPLANATION-Matter in italics is new; matter in brackets [] is old law CHAPTER 718 AN ACT to amend the tax law, in relation to sales and use taxes to be imposed in the county of Monroe and to enact the Monroe county sales tax adjustment act and to repeal 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 Became a law July 31, 1992, with the approval of the Governor. Passed on message of necessity pursuant to Article III, section 14 and on Home Rule request pursuant to Article IX, section 2(b) (2) 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: 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 within a city, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws, ordinances or at rate 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 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, 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 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 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 in 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 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 county of Monroe is hereby further authorized and empowered to adopt and amend local laws or resolutions imposing such taxes at a rate which is one-half of 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, nineteen hundred ninety-three, 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 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 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 a 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: § 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 [or], Allegany or Monroe 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 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 EXPLANATION-Matter in italics is new; matter in brackets [] is old law hundred seventy-nine-b of the public authorities law and if the revenues from a one-quarter percent rate of such tax imposed by such county, pursuant to the authority of section twelve hundred ten of this article, are 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 Monroe shall have the sole right to impose the additional one-half of one percent rate of tax which such county is authorized to impose pursuant to the authority of section twelve hundred ten, 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 to preemption. The maximum three percent rate referred to in this section shall be calculated without reference to the additional one-half of one percent rate of tax which the county of Monroe is authorized and empowered to adopt pursuant to section twelve hundred ten. § 4. The tax law is amended by adding a new section 1262-g to read as follows: § 1262-g. The Monroe county sales tax adjustment act. 1. As used in this section, the following terms shall mean: (a) Annual fiscal year. A twelve-month time period which begins on July first and ends June thirtieth of the following year. The first annual fiscal year shall begin on July first, nineteen hundred ninety-one and end on June thirtieth, nineteen hundred ninety-two. (b) Sales tax revenue. The net amount of sales and compensating use taxes collected by the state of New York during an annual fiscal year and thereafter distributed to the county of Monroe. (c) Sales tax increase. That amount by which sales tax revenue for an annual fiscal year exceeds the amount of sales tax revenue for the immediately preceding annual fiscal year. (d) Sales tax decrease. That amount by which sales tax revenue for an annual fiscal year is less than the amount of sales tax revenue for the immediately preceding annual fiscal year. 2. Notwithstanding any other provisions of law to the contrary, on and after July first, nineteen hundred ninety-two, the county of Monroe shall allocate sales tax increases as follows: (a) In the event there is a sales tax increase during any annual fiscal year, beginning on July first, nineteen hundred ninety-two or thereafter, subject to the provisions of paragraph (b) of this subdivi sion: (i) fifty percent of such sales tax increase shall be allocated to the city of Rochester, subject, however, to the limitation set forth in subparagraph (iv) of this paragraph; and (ii) fifty percent of the sales tax increase shall be allocated pursuant to section twelve hundred sixty-two of this article, subject however, to the exceptions hereinafter set forth in clauses (A) and (B) of this subparagraph: (A) The amounts allocated to the school districts outside the city of Rochester shall be equal to the amount of money which would have been received by those districts from said sales tax increase prior to the application of this section, which increased funds for those school districts shall be deducted from that portion of the sales tax increase allocated to the county of Monroe; and (B) The amounts allocated to all of the villages located within the county of Monroe shall be equal to the amount of money which would have been received by those villages from said sales tax increase prior to the application of this section, which increased funds for those villages shall be deducted from that portion of the sales tax increase allocated to the county of Monroe; and (iii) The remainder of the sales tax revenue shall be allocated in accordance with the same allocation that was made during the immediately preceding annual fiscal year; and (iv) At no time during an annual fiscal year shall the amount of sales tax revenue allocated to the city of Rochester pursuant to the provisions of this section and section twelve hundred sixty-two of this article exceed thirty-five and sixty-three one hundredths percent of the total sales tax revenue. Any sales tax revenue that would have been otherwise allocated to the city of Rochester shall be allocated in accordance with section twelve hundred sixty-two of this article except that none of the additional sales tax revenue shall be allocated to the city of Rochester. (b) In the event that there is a sales tax decrease during any annual fiscal year, beginning on July first, nineteen hundred ninety-two or thereafter: (1) The amount of the sales tax decrease shall be borne by the county of Monroe, city of Rochester and the area in the county of Monroe outside the city of Rochester in the same proportion in which the preceding year's overall allocations were made; (ii) in the first annual fiscal year, or, if necessary, years following the annual fiscal year, or years, of sales tax decrease, during which there is a sales tax increase, an amount equal to the total sales tax decrease shall be subtracted from the sales tax increase and such amount shall be allocated to the county of Monroe, the city of Rochester and the area in the county of Monroe outside the city of Rochester in the same amounts as subtracted in the sales tax decrease year; (iii) the remainder of the sales tax increase, if any, shall be allocated on the same basis as set forth in paragraph (a) of this subdivision; and (iv) the remainder of the sales tax revenue shall be allocated in accordance with the same allocation that was made during the immediately preceding annual fiscal year. made (c) The allocation required by this section for an annual fiscal year shall be made during such year at the same time that allocation is for sales tax revenue apportioned pursuant to section twelve hundred sixty-two of this article. 3. The provisions of this section shall terminate if a payroll tax or income tax is enacted for the city of Rochester on the same date that such payroll tax or income tax becomes effective, and the sales tax increase allocation pursuant to this section shall not be utilized after such date. § 5. Notwithstanding the provisions of subdivisions (b) and (c) of section 1262 and of section 1262-g of the tax law, the additional onehalf of one percent sales and compensating use taxes, after reserving the amounts provided for in subdivision (b) of section 1261 of the tax law, which may be levied by Monroe county in addition to the three percent rate authorized by the opening paragraph of section 1210 of the tax law pursuant to this act, shall be distributed to the county of Monroe solely for county purposes and shall not be subject to any allocation or EXPLANATION-Matter in italics is new; matter in brackets [ ] is old law |