* § 1262-o. Disposition of net collections from the additional rate of\nsales and compensating use taxes in the county of Chautauqua.\nNotwithstanding any contrary provision of law, if the county of\nChautauqua imposes the additional one and one-quarter percent rate of\nsales and compensating use taxes authorized by section twelve hundred\nten of this article for all or any portion of the period beginning March\nfirst, two thousand five and ending August thirty-first, two thousand\nsix, the additional one percent rate authorized by such section for all\nor any of the period beginning September first, two thousand six and\nending November thirtieth, two thousand seven, the additional\nthree-quarters of one percent rate authorized by such section for all or\nany of the period beginning December first, two thousand seven and\nending November thirtieth, two thousand ten, the county shall allocate\none-fifth of the net collections from the additional three-quarters of\none percent to the cities, towns and villages in the county on the basis\nof their respective populations, determined in accordance with the\nlatest decennial federal census or special population census taken\npursuant to section twenty of the general municipal law completed and\npublished prior to the end of the quarter for which the allocation is\nmade, and allocate the remainder of the net collections from the\nadditional three-quarters of one percent as follows: (1) to pay the\ncounty's expenses for Medicaid and other expenses required by law; (2)\nto pay for local road and bridge projects; (3) for the purposes of\ncapital projects and repaying any debts incurred for such capital\nprojects in the county of Chautauqua that are not otherwise paid for by\nrevenue received from the mortgage recording tax; and (4) for deposit\ninto a reserve fund for bonded indebtedness established pursuant to the\ngeneral municipal law. Notwithstanding any contrary provision of law, if\nthe county of Chautauqua imposes the additional one-half percent rate of\nsales and compensating use taxes authorized by such section twelve\nhundred ten for all or any of the period beginning December first, two\nthousand ten and ending November thirtieth, two thousand seventeen, the\ncounty shall allocate three-tenths of the net collections from the\nadditional one-half of one percent to the cities, towns and villages in\nthe county on the basis of their respective populations, determined in\naccordance with the latest decennial federal census or special\npopulation census taken pursuant to section twenty of the general\nmunicipal law completed and published prior to the end of the quarter\nfor which the allocation is made, and allocate the remainder of the net\ncollections from the additional one-half of one percent as follows: (1)\nto pay the county's expenses for Medicaid and other expenses required by\nlaw; (2) to pay for local road and bridge projects; (3) for the purposes\nof capital projects and repaying any debts incurred for such capital\nprojects in the county of Chautauqua that are not otherwise paid for by\nrevenue received from the mortgage recording tax; and (4) for deposit\ninto a reserve fund for bonded indebtedness established pursuant to the\ngeneral municipal law. The net collections from the additional rates\nimposed pursuant to this section shall be deposited in a special fund to\nbe created by such county separate and apart from any other funds and\naccounts of the county to be used for purposes above described.\n * NB Effective until notification from the commissioner of taxation\nand finance that the provisions of § 8 of chapter 332 of 2015 have been\nsatisfied for the 2016 county tax year\n * § 1262-o. Disposition of net collections from the additional rate of\nsales and compensating use taxes in the county of Chautauqua.\nNotwithstanding any contrary provision of law, if the county of\nChautauqua imposes the additional one and one-quarter percent rate of\nsales and compensating use taxes authorized by section twelve hundred\nten of this article for all or any portion of the period beginning March\nfirst, two thousand five and ending August thirty-first, two thousand\nsix, the additional one percent rate authorized by such section for all\nor any of the period beginning September first, two thousand six and\nending November thirtieth, two thousand seven, the additional\nthree-quarters of one percent rate authorized by such section for all or\nany of the period beginning December first, two thousand seven and\nending November thirtieth, two thousand ten, the county shall allocate\none-fifth of the net collections from the additional three-quarters of\none percent to the cities, towns and villages in the county on the basis\nof their respective populations, determined in accordance with the\nlatest decennial federal census or special population census taken\npursuant to section twenty of the general municipal law completed and\npublished prior to the end of the quarter for which the allocation is\nmade, and allocate the remainder of the net collections from the\nadditional three-quarters of one percent as follows: (1) to pay the\ncounty's expenses for Medicaid and other expenses required by law; (2)\nto pay for local road and bridge projects; (3) for the purposes of\ncapital projects and repaying any debts incurred for such capital\nprojects in the county of Chautauqua that are not otherwise paid for by\nrevenue received from the mortgage recording tax; and (4) for deposit\ninto a reserve fund for bonded indebtedness established pursuant to the\ngeneral municipal law. Notwithstanding any contrary provision of law, if\nthe county of Chautauqua imposes the additional one-half percent rate of\nsales and compensating use taxes authorized by such section twelve\nhundred ten for all or any of the period beginning December first, two\nthousand ten and ending November thirtieth, two thousand fifteen, the\ncounty shall allocate three-tenths of the net collections from the\nadditional one-half of one percent to the cities, towns and villages in\nthe county on the basis of their respective populations, determined in\naccordance with the latest decennial federal census or special\npopulation census taken pursuant to section twenty of the general\nmunicipal law completed and published prior to the end of the quarter\nfor which the allocation is made, and allocate the remainder of the net\ncollections from the additional one-half of one percent as follows: (1)\nto pay the county's expenses for Medicaid and other expenses required by\nlaw; (2) to pay for local road and bridge projects; (3) for the purposes\nof capital projects and repaying any debts incurred for such capital\nprojects in the county of Chautauqua that are not otherwise paid for by\nrevenue received from the mortgage recording tax; and (4) for deposit\ninto a reserve fund for bonded indebtedness established pursuant to the\ngeneral municipal law. Notwithstanding any contrary provision of law, if\nthe county of Chautauqua imposes the additional one percent rate of\nsales and compensating use taxes authorized by such section twelve\nhundred ten for all or any of the period beginning December first, two\nthousand fifteen and ending November thirtieth, two thousand seventeen,\nthe county shall allocate three-twentieths of the net collections from\nthe additional one percent to the cities, towns and villages in the\ncounty on the basis of their respective populations, determined in\naccordance with the latest decennial federal census or special\npopulation census taken pursuant to section twenty of the general\nmunicipal law completed and published prior to the end of the quarter\nfor which the allocation is made, and allocate the remainder of the net\ncollections from the additional one percent as follows: (1) to pay the\ncounty's expenses for Medicaid and other expenses required by law; (2)\nto pay for local road and bridge projects; (3) for the purposes of\ncapital projects and repaying any debts incurred for such capital\nprojects in the county of Chautauqua that are not otherwise paid for by\nrevenue received from the mortgage recording tax; and (4) for deposit\ninto a reserve fund for bonded indebtedness established pursuant to the\ngeneral municipal law. The net collections from the additional rates\nimposed pursuant to this section shall be deposited in a special fund to\nbe created by such county separate and apart from any other funds and\naccounts of the county to be used for purposes above described.\n * NB Effective upon notification from the commissioner of taxation and\nfinance that the provisions of § 8 of chapter 332 of 2015 have been\nsatisfied for the 2016 county tax year\n * § 1262-o. Disposition of net collections from the additional rate of\nsales and compensating use taxes in the county of Chautauqua.\nNotwithstanding any contrary provision of law, if the county of\nChautauqua imposes the additional one and one-quarter percent rate of\nsales and compensating use taxes authorized by section twelve hundred\nten of this article for all or any portion of the period beginning March\nfirst, two thousand five and ending August thirty-first, two thousand\nsix, the additional one percent rate authorized by such section for all\nor any of the period beginning September first, two thousand six and\nending November thirtieth, two thousand seven, the additional\nthree-quarters of one percent rate authorized by such section for all or\nany of the period beginning December first, two thousand seven and\nending November thirtieth, two thousand ten, the county shall allocate\none-fifth of the net collections from the additional three-quarters of\none percent to the cities, towns and villages in the county on the basis\nof their respective populations, determined in accordance with the\nlatest decennial federal census or special population census taken\npursuant to section twenty of the general municipal law completed and\npublished prior to the end of the quarter for which the allocation is\nmade, and allocate the remainder of the net collections from the\nadditional three-quarters of one percent as follows: (1) to pay the\ncounty's expenses for Medicaid and other expenses required by law; (2)\nto pay for local road and bridge projects; (3) for the purposes of\ncapital projects and repaying any debts incurred for such capital\nprojects in the county of Chautauqua that are not otherwise paid for by\nrevenue received from the mortgage recording tax; and (4) for deposit\ninto a reserve fund for bonded indebtedness established pursuant to the\ngeneral municipal law. Notwithstanding any contrary provision of law, if\nthe county of Chautauqua imposes the additional one-half percent rate of\nsales and compensating use taxes authorized by such section twelve\nhundred ten for all or any of the period beginning December first, two\nthousand ten and ending November thirtieth, two thousand fifteen, and\nbeginning December first, two thousand sixteen and ending November\nthirtieth, two thousand seventeen, the county shall allocate\nthree-tenths of the net collections from the additional one-half of one\npercent to the cities, towns and villages in the county on the basis of\ntheir respective populations, determined in accordance with the latest\ndecennial federal census or special population census taken pursuant to\nsection twenty of the general municipal law completed and published\nprior to the end of the quarter for which the allocation is made, and\nallocate the remainder of the net collections from the additional\none-half of one percent as follows: (1) to pay the county's expenses for\nMedicaid and other expenses required by law; (2) to pay for local road\nand bridge projects; (3) for the purposes of capital projects and\nrepaying any debts incurred for such capital projects in the county of\nChautauqua that are not otherwise paid for by revenue received from the\nmortgage recording tax; and (4) for deposit into a reserve fund for\nbonded indebtedness established pursuant to the general municipal law.\nNotwithstanding any contrary provision of law, if the county of\nChautauqua imposes the additional one percent rate of sales and\ncompensating use taxes authorized by such section twelve hundred ten for\nall or any of the period beginning December first, two thousand fifteen\nand ending November thirtieth, two thousand sixteen, the county shall\nallocate three-twentieths of the net collections from the additional one\npercent to the cities, towns and villages in the county on the basis of\ntheir respective populations, determined in accordance with the latest\ndecennial federal census or special population census taken pursuant to\nsection twenty of the general municipal law completed and published\nprior to the end of the quarter for which the allocation is made, and\nallocate the remainder of the net collections from the additional one\npercent as follows: (1) to pay the county's expenses for Medicaid and\nother expenses required by law; (2) to pay for local road and bridge\nprojects; (3) for the purposes of capital projects and repaying any\ndebts incurred for such capital projects in the county of Chautauqua\nthat are not otherwise paid for by revenue received from the mortgage\nrecording tax; and (4) for deposit into a reserve fund for bonded\nindebtedness established pursuant to the general municipal law. The net\ncollections from the additional rates imposed pursuant to this section\nshall be deposited in a special fund to be created by such county\nseparate and apart from any other funds and accounts of the county to be\nused for purposes above described.\n * NB Effective upon notification from the commissioner of taxation and\nfinance that the provisions of § 8 of chapter 332 of 2015 have NOT been\nsatisfied for the 2017 county tax year\n
§ 1262-o. Disposition of net collections from the additional rate of\nsales and compensating use taxes in the county of Chautauqua.\nNotwithstanding any contrary provision of law, if the county of\nChautauqua imposes the additional one and one-quarter percent rate of\nsales and compensating use taxes authorized by section twelve hundred\nten of this article for all or any portion of the period beginning March\nfirst, two thousand five and ending August thirty-first, two thousand\nsix, the additional one percent rate authorized by such section for all\nor any of the period beginning September first, two thousand six and\nending November thirtieth, two thousand seven, the additional\nthree-quarters of one percent rate authorized by such section for all or\nany of the period beginning December first, two thousand seven and\nending November thirtieth, two thousand ten, the county shall allocate\none-fifth of the net collections from the additional three-quarters of\none percent to the cities, towns and villages in the county on the basis\nof their respective populations, determined in accordance with the\nlatest decennial federal census or special population census taken\npursuant to section twenty of the general municipal law completed and\npublished prior to the end of the quarter for which the allocation is\nmade, and allocate the remainder of the net collections from the\nadditional three-quarters of one percent as follows: (1) to pay the\ncounty's expenses for Medicaid and other expenses required by law; (2)\nto pay for local road and bridge projects; (3) for the purposes of\ncapital projects and repaying any debts incurred for such capital\nprojects in the county of Chautauqua that are not otherwise paid for by\nrevenue received from the mortgage recording tax; and (4) for deposit\ninto a reserve fund for bonded indebtedness established pursuant to the\ngeneral municipal law. Notwithstanding any contrary provision of law, if\nthe county of Chautauqua imposes the additional one-half percent rate of\nsales and compensating use taxes authorized by such section twelve\nhundred ten for all or any of the period beginning December first, two\nthousand ten and ending November thirtieth, two thousand fifteen, the\ncounty shall allocate three-tenths of the net collections from the\nadditional one-half of one percent to the cities, towns and villages in\nthe county on the basis of their respective populations, determined in\naccordance with the latest decennial federal census or special\npopulation census taken pursuant to section twenty of the general\nmunicipal law completed and published prior to the end of the quarter\nfor which the allocation is made, and allocate the remainder of the net\ncollections from the additional one-half of one percent as follows: (1)\nto pay the county's expenses for Medicaid and other expenses required by\nlaw; (2) to pay for local road and bridge projects; (3) for the purposes\nof capital projects and repaying any debts incurred for such capital\nprojects in the county of Chautauqua that are not otherwise paid for by\nrevenue received from the mortgage recording tax; and (4) for deposit\ninto a reserve fund for bonded indebtedness established pursuant to the\ngeneral municipal law. Notwithstanding any contrary provision of law, if\nthe county of Chautauqua imposes the additional one percent rate of\nsales and compensating use taxes authorized by such section twelve\nhundred ten for all or any of the period beginning December first, two\nthousand fifteen and ending November thirtieth, two thousand\ntwenty-seven, the county shall allocate three-twentieths of the net\ncollections from the additional one percent to the cities, towns and\nvillages in the county on the basis of their respective populations,\ndetermined in accordance with the latest decennial federal census or\nspecial population census taken pursuant to section twenty of the\ngeneral municipal law completed and published prior to the end of the\nquarter for which the allocation is made, and allocate the remainder of\nthe net collections from the additional one percent as follows: (1) to\npay the county's expenses for Medicaid and other expenses required by\nlaw; (2) to pay for local road and bridge projects; (3) for the purposes\nof capital projects and repaying any debts incurred for such capital\nprojects in the county of Chautauqua that are not otherwise paid for by\nrevenue received from the mortgage recording tax; and (4) for deposit\ninto a reserve fund for bonded indebtedness established pursuant to the\ngeneral municipal law. The net collections from the additional rates\nimposed pursuant to this section shall be deposited in a special fund to\nbe created by such county separate and apart from any other funds and\naccounts of the county to be used for purposes above described.\n
