N.Y.
Tax Law Section 1212
Certain taxes of school districts administered by commissioner
(a)
Any school district which is coterminous with, partly within or wholly within a city having a population of less than one hundred twenty-five thousand, is hereby authorized and empowered, by majority vote of the whole number of its school authorities, to impose for school district purposes, within the territorial limits of such school district and without discrimination between residents and nonresidents thereof, the taxes described in subdivision (b) of section eleven hundred five (but excluding the tax on prepaid telephone calling services) and the taxes described in clauses (E) and (H) of subdivision (a) of section eleven hundred ten, including the transitional provisions in subdivision (b) of § 1106 (Transitional provisions)section eleven hundred six of this chapter, so far as such provisions can be made applicable to the taxes imposed by such school district and with such limitations and special provisions as are set forth in this article, such taxes to be imposed at the rate of one-half, one, one and one-half, two, two and one-half or three percent which rate shall be uniform for all portions and all types of receipts and uses subject to such taxes. In respect to such taxes, all provisions of the resolution imposing them, except as to rate and except as otherwise provided herein, shall be identical with the corresponding provisions in such article 28 (Sales and Compensating Use Taxes)article twenty-eight of this chapter, including the applicable definition and exemption provisions of such article, so far as the provisions of such article 28 (Sales and Compensating Use Taxes)article twenty-eight of this chapter can be made applicable to the taxes imposed by such school district and with such limitations and special provisions as are set forth in this article. The taxes described in subdivision (b) of section eleven hundred five (but excluding the tax on prepaid telephone calling service) and clauses (E) and (H) of subdivision (a) of section eleven hundred ten, including the transitional provision in subdivision (b) of such § 1106 (Transitional provisions)section eleven hundred six of this chapter, may not be imposed by such school district unless the resolution imposes such taxes so as to include all portions and all types of receipts and uses subject to tax under such subdivision (but excluding the tax on prepaid telephone calling service) and clauses. Provided, however, that, where a school district imposes such taxes, such taxes shall omit the provision for refund or credit contained in subdivision (d) of § 1119 (Subject to the conditions and limitations provided for herein, a refund or credit shall be allowed for a tax paid pursuant to subdivision...)section eleven hundred nineteen of this chapter with respect to such taxes described in such subdivision (b) of section eleven hundred five unless such school district elects to provide such provision or, if so elected, to repeal such provision, and shall omit the exemptions provided in paragraph two of subdivision (ee) and paragraph two of subdivision (ii) of § 1115 (Exemptions from sales and use taxes)section eleven hundred fifteen of this chapter unless such school district elects otherwise, and shall omit the exemption provided in paragraph two of subdivision (kk) of § 1115 (Exemptions from sales and use taxes)section eleven hundred fifteen of this chapter unless such school district elects otherwise.(b)
A tax so imposed shall be in addition to any tax which a county or city may impose or may be imposing pursuant to this article or any other law, and may be so imposed notwithstanding any inconsistent provisions of this article or of any other law and notwithstanding that the county or city may impose or may be imposing the taxes authorized by section twelve hundred ten at the maximum rate authorized therefor.(c)
No such action to impose the taxes or provide or repeal the exemptions authorized by subdivision (a) of this section shall be taken by a school district until after the school authorities thereof shall have held a public hearing thereon, after notice given in the manner required by law for the giving of notice of the annual meeting of the school district, except that if it be a city school district such notice shall be given in the manner required by law for a public hearing on its tentative budget.(d)
All actions taken by majority votes of school authorities pursuant to this section shall be deemed resolutions under this article and shall be official records of the school district in which they are taken.(e)
A resolution imposing a tax pursuant to this section, increasing or decreasing the rate of such tax, or repealing or suspending such tax must go into effect only on one of the following dates: March first, June first, September first or December first; provided, that a resolution providing for the refund or credit described in subdivision (d) of § 1119 (Subject to the conditions and limitations provided for herein, a refund or credit shall be allowed for a tax paid pursuant to subdivision...)section eleven hundred nineteen of this chapter or repealing such provision must go into effect only on March first. No such resolution shall be effective unless a certified copy of such resolution is mailed by registered or certified mail to the commissioner at the commissioner’s office in Albany at least ninety days prior to the date it is to become effective. However, the commissioner may waive and reduce such ninety-day minimum notice requirement to a mailing of such certified copy by registered or certified mail within a period of not less than thirty days prior to such effective date if the commissioner deems such action to be consistent with the commissioner’s duties under § 1250 (Administration and collection)section twelve hundred fifty of this article and the commissioner acts by resolution.(f)
Certified copies of any resolution described in subdivision (e) of this section shall also be filed with the state department of education, the secretary of state and the state comptroller within five days after the date it is enacted. Certified copies of any other resolution enacted pursuant to this section shall be filed with the commissioner, the state department of education, the secretary of state and the state comptroller within five days after the date it is enacted.
Source:
Section 1212 — Certain taxes of school districts administered by commissioner, https://www.nysenate.gov/legislation/laws/TAX/1212 (updated Jul. 1, 2016; accessed Oct. 26, 2024).
