N.Y. Tax Law Section 1203
Taxes administered by cities under one million

a.

Notwithstanding any other provision of law to the contrary, any city in this state with a population of less than one million is hereby authorized and empowered, subject to the limitations and exemptions in part II of this article, to adopt and amend local laws, ordinances or resolutions imposing in such city any of the taxes authorized under subdivisions (c), (d) and (e) of section twelve hundred one, at the rates provided for therein, such taxes to be administered and collected in the manner provided for in subpart A of part III of this article.

b.

Notwithstanding any provision of law to the contrary, the local governing body of the city of Yonkers, by the adoption of local laws, ordinances or resolutions may impose in such city the tax otherwise authorized under subdivision (b) of section twelve hundred one, at a rate not to exceed three per centum, such taxes to be administered and collected in the manner provided for in subpart A of part III of this article. Such local law, ordinance, or resolution may provide that any transfer of property owned and occupied as a residence by one or more persons, each of whom is sixty-five years of age or over, shall be exempt from such tax.

Source: Section 1203 — Taxes administered by cities under one million, https://www.­nysenate.­gov/legislation/laws/TAX/1203 (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
Green check means up to date. Up to date

Accessed:
Dec. 21, 2024

Last modified:
Sep. 22, 2014

§ 1203’s source at nysenate​.gov

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