New York Laws
Part 4 - Disposition of Revenues
1262-O - Disposition of Net Collections From the Additional Rate of Sales and Compensating Use Taxes in the County of Chautauqua.

§ 1262-o. Disposition of net collections from the additional rate of
sales and compensating use taxes in the county of Chautauqua.
Notwithstanding any contrary provision of law, if the county of
Chautauqua imposes the additional one and one-quarter percent rate of
sales and compensating use taxes authorized by section twelve hundred
ten of this article for all or any portion of the period beginning March
first, two thousand five and ending August thirty-first, two thousand
six, the additional one percent rate authorized by such section for all
or any of the period beginning September first, two thousand six and
ending November thirtieth, two thousand seven, the additional
three-quarters of one percent rate authorized by such section for all or
any of the period beginning December first, two thousand seven and
ending November thirtieth, two thousand ten, the county shall allocate
one-fifth of the net collections from the additional three-quarters of
one percent to the cities, towns and villages in the county on the basis
of their respective populations, 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, and allocate the remainder of the net collections from the
additional three-quarters of one percent as follows: (1) to pay the
county's expenses for Medicaid and other expenses required by law; (2)
to pay for local road and bridge projects; (3) for the purposes of
capital projects and repaying any debts incurred for such capital
projects in the county of Chautauqua that are not otherwise paid for by
revenue received from the mortgage recording tax; and (4) for deposit
into a reserve fund for bonded indebtedness established pursuant to the
general municipal law. Notwithstanding any contrary provision of law, if
the county of Chautauqua imposes the additional one-half percent rate of
sales and compensating use taxes authorized by such section twelve
hundred ten for all or any of the period beginning December first, two
thousand ten and ending November thirtieth, two thousand fifteen, the
county shall allocate three-tenths of the net collections from the
additional one-half of one percent to the cities, towns and villages in
the county on the basis of their respective populations, 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, and allocate the remainder of the net
collections from the additional one-half of one percent as follows: (1)
to pay the county's expenses for Medicaid and other expenses required by
law; (2) to pay for local road and bridge projects; (3) for the purposes
of capital projects and repaying any debts incurred for such capital
projects in the county of Chautauqua that are not otherwise paid for by
revenue received from the mortgage recording tax; and (4) for deposit
into a reserve fund for bonded indebtedness established pursuant to the
general municipal law. Notwithstanding any contrary provision of law, if
the county of Chautauqua imposes the additional one percent rate of
sales and compensating use taxes authorized by such section twelve
hundred ten for all or any of the period beginning December first, two
thousand fifteen and ending November thirtieth, two thousand
twenty-five, the county shall allocate three-twentieths of the net
collections from the additional one percent to the cities, towns and
villages in the county on the basis of their respective populations,
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, and allocate the remainder of

the net collections from the additional one percent as follows: (1) to
pay the county's expenses for Medicaid and other expenses required by
law; (2) to pay for local road and bridge projects; (3) for the purposes
of capital projects and repaying any debts incurred for such capital
projects in the county of Chautauqua that are not otherwise paid for by
revenue received from the mortgage recording tax; and (4) for deposit
into a reserve fund for bonded indebtedness established pursuant to the
general municipal law. The net collections from the additional rates
imposed pursuant to this section shall be deposited in a special fund to
be created by such county separate and apart from any other funds and
accounts of the county to be used for purposes above described.