HomeMy WebLinkAboutReport of the Mayor 4/2/1973REPORT OF MAYOR
4/2/73
The only item I have to present to you concerns the sales tax, specifically a
proposal to alter the formula under which the Vilinge receives its share of the
tax from the Town of Ithaca. Under the present State Law the County distributes the
Sales Tax collected in the County outside the City of Ithaca, on the basis of the
population of the Towns. Accordingto the population the Town of Ithaca receives its
share. If a Village in Tompkins County asks for its share of the sales tax, as we
did last fall, the Town must calculate the Village share in terms of the Village's
assessed valuation, as compared to the Town's.
The Town of Ithaca has asked Mrs. Cook to introduce a bill with the following
provisions:
" Section 1262 -a. Sales Tax; Tompkins County outside the City of Ithaca
In the event that the count of Tompkins and the city of Ithaca both impose the
same taxes described in sections twelve hundrdd two, three and ten of thds
chapterthe county shall have power to impose or continue to impose such taxes
on the area of the county outside such city up to the maximum rate authorized there-
for. In such event, notwithstanding the provisions of the preceding section,
the portion of the net collections received by the county by reason of its additional
rate on such area, shall be allocated quarterly to the towns in such area in
proportion to their respective populations, and allocated between the towns and
villages, if any village elects to take its share in cash, in proportion to their
respective populations, determined in accordance Kd with the latest decennial
federal census or special population census taken pursuant to ddYddgfdd# section
twenty of the general municipal law completed and published prior to the end of
the quarter for which the allocation is made. "
No legal or other justification is offered for this change. The practical con-
sideration, not mentioned at my point, is that in the eyes of the Town of
Ithaca, the Village gets too much money.from the Sales Tax, alternately that
the Town gets too little.
Mrs. Cook has asked me to offer comments on the proposal change in the lsw.
As the text now stands it appears that a section of the law applies solely to
Tompkins County. I assume that the law which has been amemded at least once
since its original passage - allotted the Villages of Tompkins County their shake
of the sales tax on the basis of assessed valuation for a good reason. The Villages
had no part in framing the law; the Yd$dlaw conformed to the wishes of Tompkins
County legislators or other local officials. My opinion is that the Board should �d
recommend opposition to the proposed amendment.
My opinion is that this proposal aims only at the Village of Cayuga Heights..
Nothing is said of theeffects on the other Villages in the County such as
Trumansburg and Groton. The amendment seeks a single change for seasons not
specified in a particular place, this Village. As a rule it is unwise to amend
general legislation to meet the situation in a particular locality. An Ancient
maxim is: Land cases make bad laws.