N.Y. Tax Law Section 1201-B
Additional credits against taxes administered by cities of one million or more


Any person, corporation or other entity required or permitted to grant rebates or discounts on bills for electricity, gas or steam in accordance with a local law adopted pursuant to article two-G of the general city law shall be entitled to a refundable credit for such rebates and discounts made, to the extent such credit is specifically authorized by such article of the general city law, against the amount of tax of be paid pursuant to any gross receipts tax imposed by a local law adopted pursuant to subdivision (a) of § 1201 (Taxes administered by cities of one million or more)section twelve hundred one of this chapter. Notwithstanding any other provision of law to the contrary, no taxpayer taking a credit as authorized herein shall incur any increased liability for any taxes imposed pursuant to the authorization contained in chapter seven hundred seventy-two of the laws of nineteen hundred sixty-six, as amended, by reason of such credit.

Source: Section 1201-B — Additional credits against taxes administered by cities of one million or more, https://www.­nysenate.­gov/legislation/laws/TAX/1201-B (updated Sep. 22, 2014; accessed Dec. 21, 2024).

1201
Taxes administered by cities of one million or more
1201‑A
Credits against taxes administered by cities of one million or more
1201‑B
Additional credits against taxes administered by cities of one million or more
1201‑C
Credits against taxes administered by cities of one million or more
1201‑D
Dedication of taxes authorized for cities and counties
1201‑E
Credit
1202
Taxes administered by counties not wholly within a city
1202‑A
Hotel or motel taxes in Onondaga county
1202‑AA
Occupancy tax in the city of New Rochelle
1202‑AA*2
Occupancy tax in the city of White Plains
1202‑AA*3
Hotel or motel taxes in Schoharie county
1202‑AA*4
Hotel and motel tax in Washington county
1202‑AA*5
Hotel or motel taxes in Orange county
1202‑AA*6
Hotel or motel taxes in the city of Peekskill
1202‑AA*7
Hotel or motel taxes in Tioga county
1202‑AAA
Occupancy tax in the city of Rye
1202‑B
Hotel or motel taxes in Broome county
1202‑BB
Occupancy tax in the Village of Rye Brook
1202‑C
Hotel or motel taxes in Jefferson county
1202‑CC
Hotel or motel taxes in Franklin county
1202‑CC*2
Hotel or motel taxes in Delaware county
1202‑D
Hotel or motel taxes in Oneida county
1202‑DD
Hotel or motel taxes in the city of Hudson
1202‑DD*2
Hotel or motel taxes in Fulton county
1202‑DD*3
Hotel or motel taxes in the town of Greenburgh and specified villages therein and in the village of Sleepy Hollow
1202‑DD*4
Occupancy tax in the village of Harrison
1202‑DD*5
Occupancy tax in the village of Mamaroneck
1202‑DD*6
Occupancy tax in the village of Port Chester
1202‑E
Hotel or motel taxes in Schenectady county
1202‑EE
Hotel or motel taxes in the town of Woodbury
1202‑EEE
Hotel or motel taxes in the village of Woodbury
1202‑F
Hotel or motel taxes in Tompkins county
1202‑FF
Hotel or motel taxes in Chenango county
1202‑FF*2
Occupancy tax in the city of Port Jervis
1202‑G
Hotel or motel taxes in Cortland county
1202‑G*2
Tourist home, inn, hotel or motel taxes in Saratoga county and the city of Saratoga Springs
1202‑G*3
Hotel or motel taxes in Steuben county
1202‑G*4
Hotel or motel taxes in the county of Westchester
1202‑GG
Hotel or motel taxes in the city of Ithaca
1202‑GG‑1
Hotel or motel taxes in the town of Cornwall
1202‑GG*2
Hotel or motel taxes in the town of Newburgh
1202‑GG*3
Hotel or motel taxes in the town of Mount Pleasant
1202‑GG*4
Hotel or motel taxes in the town of Wallkill
1202‑H
Hotel or motel taxes in Chemung county
1202‑H*2
Hotel or motel taxes in the county of Oswego
1202‑HH
Hotel or motel taxes in the city of Newburgh
1202‑HH‑1
Hotel or motel taxes in the town of Chester
1202‑HH*2
Hotel or motel taxes in the village of Cold Spring
1202‑HH*3
Occupancy tax in the village of Briarcliff Manor
1202‑HH*4
Occupancy tax in the village of Nyack
1202‑HHH
Occupancy tax in the town of Skaneateles
1202‑HHH*2
Occupancy tax in the village of Skaneateles
1202‑I
Hotel or motel taxes in Schuyler county
1202‑II
Hotel or motel taxes in the town of Goshen
1202‑II*2
Hotel or motel taxes in the village of Goshen
1202‑II*3
Hotel, motel or seasonal rental occupancy taxes in Wayne county
1202‑J
Hotel or motel taxes in Otsego county
1202‑J*2
Hotel and motel taxes in Sullivan county
1202‑J*3
Hotel or motel taxes in Chautauqua county
1202‑JJ
Hotel or motel taxes in the town of New Windsor
1202‑JJ*2
Hotel or motel taxes in the town of Clarkstown
1202‑JJ*3
Hotel or motel taxes in Columbia county
1202‑JJ*4
Hotel or motel taxes in the city of Binghamton
1202‑JJ*5
Hotel or motel taxes in the village of Greenwood Lake
1202‑JJ*6
Hotel or motel taxes in the village of South Blooming Grove
1202‑JJ*7
Hotel or motel taxes in the town of Wawayanda
1202‑JJ*8
Hotel or motel taxes in the city of Cortland
1202‑JJ*9
Hotel or motel taxes in the town of Ramapo
1202‑JJ*10
Occupancy tax in the town of Ossining
1202‑K
Hotel or motel taxes in Montgomery county
1202‑K*2
Hotel or motel taxes in the county of Rockland
1202‑L
Hotel and motel taxes in Ulster county
1202‑L*2
Hotel or motel taxes in the city of Canandaigua
1202‑L*3
Hotel or motel taxes in the county of St
1202‑L*4
Hotel or motel taxes in Niagara Falls
1202‑M
Hotel or motel taxes in Livingston county
1202‑MM
Hotel or motel taxes in the city of Beacon
1202‑N
Hotel or motel taxes in Rensselaer county
1202‑NN
Hotel or motel taxes in the city of Poughkeepsie
1202‑NNN
Occupancy tax in the town of Cortlandt
1202‑NNN*2
Hotel or motel taxes in the town of Poughkeepsie
1202‑NNN*3
Occupancy tax in the city of Syracuse
1202‑O
Hotel and motel taxes in Suffolk county
1202‑O*2
Hotel or motel taxes in the city of Lockport, Niagara county
1202‑O*3
Hotel or motel taxes in Seneca county
1202‑P
Hotel or motel taxes in Madison county
1202‑Q
Hotel and motel taxes in Nassau county
1202‑Q*2
Hotel or motel taxes in Cayuga county
1202‑R
Hotel or motel taxes in Genesee county
1202‑S
Hotel or motel taxes in Essex county
1202‑T
Hotel or motel taxes in Niagara county
1202‑T*2
Hotel or motel taxes in Ontario county
1202‑U
Hotel or motel taxes in Allegany county
1202‑U*2
Hotel and motel tax in Warren county
1202‑U*3
Hotel or motel taxes in Orleans county
1202‑U*4
Hotel and motel taxes in Cattaraugus county
1202‑UU
Hotel or motel taxes in the city of Olean
1202‑V
Hotel or motel taxes in Lewis county
1202‑W
Hotel or motel taxes in Wyoming county
1202‑X
Occupancy tax in the city of Yonkers
1202‑XX
Occupancy tax in the town of North Castle
1202‑Y
Hotel or motel taxes in the city of Geneva
1202‑Y*2
Hotel or motel taxes in Yates county
1202‑Z
Hotel or motel taxes in Clinton county
1202‑Z‑1
Occupancy tax in the village of Tuckahoe
1202‑Z‑2
Occupancy tax in the village of Weedsport
1202‑Z‑3
Occupancy tax in the village of Mount Kisco
1202‑Z‑4
Occupancy tax in the town of Putnam Valley
1202‑Z‑4*2
Occupancy tax in the village of Medina
1202‑ZZ
Occupancy tax in the village of Highland Falls
1202‑ZZ‑1
Hotel or motel taxes in the town of DeWitt
1203
Taxes administered by cities under one million
1204
Taxes administered by cities with populations of less than one hundred twenty-five thousand on request of school districts
1205
Imposition of taxes on deeds in the city of Mount Vernon
1206
Imposition of taxes on deeds in the city of Peekskill

Accessed:
Dec. 21, 2024

Last modified:
Sep. 22, 2014

§ 1201-B’s source at nysenate​.gov

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