New York Laws
Part 4 - Disposition of Revenues
1262-G - The Monroe County Sales Tax Adjustment Act.

(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
subdivision:
(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:
(i) 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.
(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 made
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.
* NB There are 2 § 1262-g's