N.Y.
Tax Law Section 1224
Prior rights assigned counties and cities
(a)
Where a county contains one or more cities of less than one million, such county shall have prior right to impose:(1)
any or all of the taxes described in subdivisions (c), (d) and (e) of section twelve hundred one, as authorized by section twelve hundred two.(2)
all of the taxes described in article twenty-eight as authorized by subdivision (a) of section twelve hundred ten, to the extent of one-half the maximum rates authorized under such subdivision, except as otherwise provided in this section.(b)
Each city in such a county shall have prior right to impose:(1)
any or all of the taxes described in subdivisions (b), (d), (e) and (f) of section eleven hundred five, and, where the tax described in subdivision (b) of section eleven hundred five is imposed, all of the taxes described in clauses (E), (G) and (H) of subdivision (a) of § 1110 (Imposition of compensating use tax)section eleven hundred ten of this chapter, as authorized by subdivision (b) of § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article.(2)
all of the taxes described in article twenty-eight as authorized by subdivision (a) of section twelve hundred ten, or by section twelve hundred eleven, to the extent of one-half the maximum aggregate rates authorized under such subdivision (a) and such section twelve hundred eleven, except as otherwise provided in this section.(c)
However, where a county containing a city with a population of one hundred twenty-five thousand or more imposes all of the taxes described in article twenty-eight as authorized by subdivision (a) of section twelve hundred ten (1) for county purposes and (2) for educational purposes or for allocation and distribution to cities and the area outside cities, in accordance with section twelve hundred sixty-two, the county shall have the prior right to impose such taxes for county purposes at not to exceed one-third of the maximum rate authorized under subdivision (a) of section twelve hundred ten and prior right to impose such taxes for educational purposes or for such allocation and distribution, or both, at not to exceed one-third of such maximum rate. In such event, a city in the county shall have prior right to impose such taxes at not to exceed one-third of such maximum rate. (c-1) Notwithstanding any other provision of law:(1)
Where a county containing one or more cities with a population of less than one million has elected the exemption for residential solar energy systems equipment and electricity provided in subdivision (ee) of § 1115 (Exemptions from sales and use taxes)section eleven hundred fifteen of this chapter, the exemption for commercial solar energy systems equipment and electricity provided in subdivision (ii) of such section eleven hundred fifteen, or both such exemptions, a city within such county shall have the prior right to impose tax on such exempt equipment and/or electricity to the extent of one half of the maximum rates authorized under subdivision (a) of § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article;(2)
Where a city of less than one million has elected the exemption for residential solar energy systems equipment and electricity provided in subdivision (ee) of § 1115 (Exemptions from sales and use taxes)section eleven hundred fifteen of this chapter, the exemption for commercial solar energy systems equipment and electricity provided in subdivision (ii) of such section eleven hundred fifteen, or both such exemptions, the county in which such city is located shall have the prior right to impose tax on such exempt equipment and/or electricity to the extent of one half of the maximum rates authorized under subdivision (a) of § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article. (c-2) Notwithstanding any other provision of law:(1)
Where a county containing one or more cities with a population of less than one million has elected the exemption for commercial fuel cell electricity generating systems equipment and electricity generated by such equipment provided in subdivision (kk) of such section eleven hundred fifteen, a city within such county shall have the prior right to impose tax on such exempt equipment and/or electricity to the extent of one half of the maximum rates authorized under subdivision (a) of § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article;(2)
Where a city of less than one million has elected the exemption for commercial fuel cell electricity generating systems equipment and electricity generated by such equipment provided in subdivision (kk) of such section eleven hundred fifteen, the county in which such city is located shall have the prior right to impose tax on such exempt equipment and/or electricity to the extent of one half of the maximum rates authorized under subdivision (a) of § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article. * (d) The city of Yonkers shall have the sole right to impose the additional one percent and one-half of one percent rate of tax which such city is authorized to impose pursuant to the authority of section twelve hundred ten, such additional rates of tax shall be in addition to any other tax which such city may impose or may be imposing pursuant to this article or any other law and such additional rates of tax shall not be subject to pre-emption. The maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent and one-half of one percent rate of tax which the city of Yonkers is authorized and empowered to adopt pursuant to section twelve hundred ten of this article. * NB Effective until November 30, 2025 * (d) The city of Yonkers shall have the sole right to impose the additional one percent rate of tax which such city is authorized to impose pursuant to the authority of section twelve hundred ten, such additional rate of tax shall be in addition to any other tax which such city may impose or may be imposing pursuant to this article or any other law and such additional rate of tax shall not be subject to pre-emption. The maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the city of Yonkers is authorized and empowered to adopt pursuant to section twelve hundred ten. * NB Effective November 30, 2025 (e) The county of Erie shall have the sole right to impose the additional one percent rate and the additional three-quarters of one percent rate of tax which such county is authorized to impose pursuant to the authority of § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article, such additional rates of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to this article or any other law and such additional rates of tax shall not be subject to preemption. The maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate and the additional three-quarters of one percent rate of tax which the county of Erie is authorized and empowered to adopt pursuant to section twelve hundred ten of this article.(f)
The city of Mount Vernon shall have the sole right to impose the additional one percent rate of tax which such city is authorized to impose pursuant to the authority of section twelve hundred ten, such additional rate of tax shall be in addition to any other tax which such city may impose or may be imposing pursuant to this article or any other law and such additional rate of tax shall not be subject to pre-emption. The maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the city of Mount Vernon is authorized and empowered to adopt pursuant to section twelve hundred ten.(g)
The county of Cattaraugus shall have the sole right to impose the additional one percent rate of tax which such county is authorized to impose pursuant to the authority of section twelve hundred ten, such additional rate of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to this article or any other law and such additional rate of tax shall not be subject to preemption. The maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the county of Cattaraugus is authorized and empowered to adopt pursuant to section twelve hundred ten.(h)
In the city of Poughkeepsie in the county of Dutchess, if the aggregate rate of such tax imposed in such city by such county and such city is three and three-eighths percent, the three-eighths percent rate of such tax imposed by such county in such city which has been set aside for mass transportation purposes shall not be subject to preemption.(i)
The city of Rome shall have the sole right to impose the additional one-quarter of one percent rate of tax which such city is authorized to impose pursuant to the authority of § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article. Such additional rate of tax shall be in addition to any other tax which such city may impose or may be imposing pursuant to this article or any other law and such additional rate of tax shall not be subject to pre-emption. The maximum three percent referred to in this section shall be calculated without reference to the additional one-quarter of one percent rate of tax which the city of Rome is authorized and empowered to adopt pursuant to section twelve hundred ten of this article. * (j) The county of Albany shall have the sole right to impose the additional one percent rate of tax which such county is authorized to impose pursuant to the authority of section twelve hundred ten, such additional rate of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to this article or any other law and such additional rate of tax shall not be subject to preemption. The maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the county of Albany is authorized and empowered to adopt pursuant to section twelve hundred ten. * NB There are 4 sub (j)’s * (j) The county of Tompkins shall have the sole right to impose the additional one-half or one percent rate of tax which such county is authorized to impose pursuant to the authority of § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article, such additional rate of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to this article or any other law and such additional rate of tax shall not be subject to preemption. The maximum three percent rate referred to in this section shall be calculated without reference to the additional one-half or one percent rate of tax which the county of Tompkins is authorized and empowered to adopt pursuant to section twelve hundred ten of this article. * NB There are 4 sub (j)’s * (j) The county of Monroe shall have the sole right to impose each additional one-half of one percent rate of tax and the additional one percent rate of tax which such county is authorized to impose pursuant to the authority of clauses (i), (ii) and (iii) of the opening paragraph of section twelve hundred ten that relate to the county of Monroe and each such additional rate of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to this article or any other law and each such additional rate of tax shall not be subject to preemption. The maximum three percent rate referred to in this section shall be calculated without reference to each additional one-half of one percent rate of tax and the additional one percent rate of tax which the county of Monroe is authorized and empowered to adopt pursuant to clauses (i), (ii) and (iii) of the opening paragraph of section twelve hundred ten that relate to the county of Monroe. * NB There are 4 sub (j)’s * (j) The county of Oneida shall have the sole right to impose the additional one percent and either the additional three-quarters of one percent or one-half of one percent rates of tax which such county is authorized to impose pursuant to the authority of § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article. Such additional rates of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to this article or any other law and such additional rates of tax shall not be subject to preemption. The net collections from the additional three-quarters of one percent or one-half of one percent rate authorized pursuant to subclause (ii) of clause thirteen of subparagraph (i) of the opening paragraph of § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article shall not be subject to any revenue distribution agreement entered into pursuant to the authority of subdivision (c) of § 1262 (Disposition of revenues from taxes imposed by cities under one million, counties and school districts)section twelve hundred sixty-two of this article. The maximum three percent rate referred to in this section shall be calculated without reference to any of the additional rates of tax which the county of Oneida is authorized and empowered to adopt pursuant to section twelve hundred ten of this article. * NB There are 4 sub (j)’s (k) For purposes of this section, the term “prior right” shall mean the preferential right to impose any tax described in sections twelve hundred two and twelve hundred three, twelve hundred ten and twelve hundred eleven and thereby to pre-empt such tax and to preclude another municipal corporation from imposing or continuing the imposition of such tax to the extent that such right is exercised. However, the right of pre-emption shall only apply within the territorial limits of the taxing jurisdiction having the right of pre-emption.(l)
The county of Steuben shall have the sole right to impose the additional one percent rate of tax which such county is authorized to impose pursuant to the authority of section twelve hundred ten, such additional rate of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to this article or any other law and such additional rate of tax shall not be subject to preemption. The maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the county of Steuben is authorized and empowered to adopt pursuant to section twelve hundred ten.(m)
The city of White Plains shall have the sole right to impose the additional one-half of one percent and the additional one-quarter of one percent and the additional one-quarter of one percent rates of tax which such city is authorized to impose pursuant to the authority of § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this chapter. Such additional rates of tax shall be in addition to any other tax which such city may impose or may be imposing pursuant to this article or any other law and such additional rates of tax shall not be subject to pre-emption. The maximum three percent rate referred to in this section shall be calculated without reference to the additional one-half of one percent and the additional one-quarter of one percent and the additional one-quarter of one percent rates of tax which the city of White Plains is authorized and empowered to adopt pursuant to section twelve hundred ten of this article. * (n) The city of New Rochelle shall have the sole right to impose the additional one percent rate of tax which such city is authorized to impose pursuant to the authority of section twelve hundred ten, such additional rate of tax shall be in addition to any other tax which such city may impose or may be imposing pursuant to this article or any other law and such additional rate of tax shall not be subject to pre-emption. The maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the city of New Rochelle is authorized and empowered to adopt pursuant to section twelve hundred ten. * NB There are 2 sub (n)’s * (n) The county of Tioga shall have the sole right to impose the additional one percent rate of tax which such county is authorized to impose pursuant to the authority of § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article. Such additional rate of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to this article or any other law and such additional rate of tax shall not be subject to preemption. The maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the county of Tioga is authorized and empowered to adopt pursuant to section twelve hundred ten of this article. * NB There are 2 sub (n)’s (o) The county of Ulster shall have the sole right to impose the additional one percent rate of tax which such county is authorized to impose pursuant to the authority of section twelve hundred ten, such additional rate of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to this article or any other law and such additional rate of tax shall not be subject to preemption. The maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the county of Ulster is authorized and empowered to adopt pursuant to section twelve hundred ten. * (p) The county of Herkimer shall have the sole right to impose the additional one percent rate of tax which such county is authorized to impose pursuant to the authority of section twelve hundred ten, such additional rate of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to this article or any other law and such additional rate of tax shall not be subject to preemption, pursuant to an agreement entered into between the county of Herkimer and the city of Little Falls on April twelfth, nineteen hundred ninety-four, and filed with the clerk of the county legislature of the county of Herkimer. The maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the county of Herkimer is authorized and empowered to adopt pursuant to section twelve hundred ten. * NB There are 2 sub (p)’s * (p) The county of Genesee shall have the sole right to impose the additional one percent rate of tax which such county is authorized to impose pursuant to the authority of section twelve hundred ten, such additional rate of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to this article or any other law and such additional rate of tax shall not be subject to preemption. The maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the county of Genesee is authorized and empowered to adopt pursuant to section twelve hundred ten. * NB There are 2 sub (p)’s (q) The county of Rensselaer shall have the sole right to impose the additional one percent rate of tax which such county is authorized to impose pursuant to the authority of section twelve hundred ten, such additional rate of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to this article or any other law and such additional rate of tax shall not be subject to preemption. The maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the county of Rensselaer is authorized and empowered to adopt pursuant to section twelve hundred ten.(r)
The county of Columbia shall have the sole right to impose the additional one percent rate of tax which such county is authorized to impose pursuant to the authority of § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article. Such additional rate of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to this article or any other law and such additional rate of tax shall not be subject to preemption. The maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the county of Columbia is authorized and empowered to adopt pursuant to section twelve hundred ten of this article.(s)
(1) Notwithstanding any other provision of this section, each city in the county of Oswego shall have prior right to impose: (A) all of the taxes described in article 28 (Sales and Compensating Use Taxes)article twenty-eight of this chapter as authorized by subdivision (a) of section twelve hundred ten or by section twelve hundred eleven of this article, up to the maximum rate authorized by the opening paragraph of such section twelve hundred ten. (B) any or all of the taxes described in subdivisions (b), (d), (e) and (f) of § 1105 (Imposition of sales tax)section eleven hundred five of this chapter, and, where the tax described in such subdivision (b) of section eleven hundred five is imposed, all of the taxes described in clauses (E), (G) and (H) of subdivision (a) of § 1110 (Imposition of compensating use tax)section eleven hundred ten of this chapter, as authorized by subdivision (b) of § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article.(2)
Notwithstanding any provision of this article, during any period that the county of Oswego is authorized to impose an additional rate of tax by § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article, such county shall have the sole right to impose such additional rate, such additional rate of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to this article or any other law, and such additional rate of tax shall not be subject to pre-emption and shall apply only in the area of the county outside the cities in such county, provided that such additional rate of the county shall apply in a city in such county to the extent the city does not impose tax pursuant to the authority of § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article at a rate greater than three percent.(t)
The county of Schuyler shall have the sole right to impose the additional one percent rate of tax which such county is authorized to impose pursuant to the authority of § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article. Such additional rate of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to this article or any other law and such additional rate of tax shall not be subject to preemption. The maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the county of Schuyler is authorized and empowered to adopt pursuant to section twelve hundred ten of this article. * (u) The county of Chenango shall have the sole right to impose the additional one percent rate of tax which such county is authorized to impose pursuant to the authority of § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article. Such additional rate of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to this article or any other law and such additional rate of tax shall not be subject to preemption. The maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the county of Chenango is authorized and empowered to adopt pursuant to section twelve hundred ten of this article. * NB There are 3 sub (u)’s * (u) The county of Chemung shall have the sole right to impose the additional one percent rate of tax which such county is authorized to impose pursuant to the authority of § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article. Such additional rate of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to this article or any other law and such additional rate of tax shall not be subject to preemption. The maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the county of Chemung is authorized and empowered to adopt pursuant to section twelve hundred ten of this article. * NB There are 3 sub (u)’s * (u) The county of Seneca shall have the sole right to impose the additional one percent rate of tax which such county is authorized to impose pursuant to the authority of § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article. Such additional rate of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to this article or any other law and such additional rate of tax shall not be subject to preemption. The maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the county of Seneca is authorized and empowered to adopt pursuant to section twelve hundred ten of this article. * NB There are 3 sub (u)’s * (v) The county of Niagara shall have the sole right to impose the additional one percent rate of tax which such county is authorized to impose pursuant to the authority of § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article. Such additional rate of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to this article or any other law and such additional rate of tax shall not be subject to preemption. The maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the county of Niagara is authorized and empowered to adopt pursuant to section twelve hundred ten of this article. * NB There are 2 sub (v)’s * (v) The county of Dutchess shall have the sole right to impose the additional three-quarters of one percent rate of tax which such county is authorized to impose pursuant to the authority of § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article. Such additional rate of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to this article or any other law and such additional rate of tax shall not be subject to preemption. The maximum three percent rate referred to in this section shall be calculated without reference to the additional three-quarters of one percent rate of tax which the county of Dutchess is authorized and empowered to adopt pursuant to section twelve hundred ten of this article. * NB There are 2 sub (v)’s * (w) The county of Montgomery shall have the sole right to impose the additional one percent rate of tax which such county is authorized to impose pursuant to the authority of § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article. Such additional rate of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to this article or any other law and such additional rate of tax shall not be subject to preemption. The maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the county of Montgomery is authorized and empowered to adopt pursuant to section twelve hundred ten of this article. * NB There are 2 sub (w)’s * (w) The county of Yates shall have the sole right to impose the additional one percent rate of tax which such county is authorized to impose pursuant to the authority of § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article. Such additional rate of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to this article or any other law and such additional rate of tax shall not be subject to preemption. The maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the county of Yates is authorized and empowered to adopt pursuant to section twelve hundred ten of this article. * NB There are 2 sub (w)’s (x) The county of Schenectady shall have the sole right to impose the additional one-half of one percent rate of tax which such county is authorized to impose pursuant to the authority of § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article. Such additional rate of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to this article or any other law and such additional rate of tax shall not be subject to preemption. The maximum three percent rate referred to in this section shall be calculated without reference to the additional one-half of one percent rate of tax which the county of Schenectady is authorized and empowered to adopt pursuant to section twelve hundred ten of this article.(y)
The county of Livingston shall have the sole right to impose the additional one percent rate of tax which such county is authorized to impose pursuant to the authority of § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article. Such additional rate of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to this article or any other law and such additional rate of tax shall not be subject to preemption. The maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the county of Livingston is authorized and empowered to adopt pursuant to section twelve hundred ten of this article.(z)
The county of Sullivan shall have the sole right to impose both additional one-half of one percent rates of tax which such county is authorized to impose pursuant to the authority of § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article. Such additional rates of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to this article or any other law and such additional rates of tax shall not be subject to preemption. The maximum three percent rate referred to in this section shall be calculated without reference to the additional one-half of one percent rates of tax which the county of Sullivan is authorized and empowered to adopt pursuant to section twelve hundred ten of this article. (z-1) The county of Lewis shall have the sole right to impose the additional three-quarters of one percent rate of tax which such county is authorized to impose pursuant to the authority of § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article. Such additional rate of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to this article or any other law and such additional rate of tax shall not be subject to preemption. The maximum three percent rate referred to in this section shall be calculated without reference to the additional three-quarters of one percent rate of tax which the county of Lewis is authorized and empowered to adopt pursuant to section twelve hundred ten of this article. * (aa) The county of Broome shall have the sole right to impose the additional one percent rate of tax which such county is authorized to impose pursuant to the authority of section twelve hundred ten, such additional rate of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to this article or any other law and such additional rate of tax shall not be subject to preemption. The maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the county of Broome is authorized and empowered to adopt pursuant to section twelve hundred ten. * NB There are 2 sub (aa)’s * (aa) The county of Delaware shall have the sole right to impose the additional one percent rate of tax which such county is authorized to impose pursuant to the authority of § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article. Such additional rate of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to this article or any other law and such additional rate of tax shall not be subject to preemption. The maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the county of Delaware is authorized and empowered to adopt pursuant to section twelve hundred ten of this article. * NB There are 2 sub (aa)’s * (bb) The county of Schoharie shall have the sole right to impose the additional one percent rate of tax which such county is authorized to impose pursuant to the authority of § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article. Such additional rate of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to this article or any other law and such additional rate of tax shall not be subject to preemption. The maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the county of Schoharie is authorized and empowered to adopt pursuant to section twelve hundred ten of this article. * NB There are 2 sub (bb)’s * (bb) The county of Orange shall have the sole right to impose the additional three-quarters of one percent rate of tax which such county is authorized to impose pursuant to the authority of § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article. Such additional rate of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to this article or any other law and such additional rate of tax shall not be subject to preemption. The maximum three percent rate referred to in this section shall be calculated without reference to the additional three-quarters of one percent rate of tax which the county of Orange is authorized and empowered to adopt pursuant to section twelve hundred ten of this article. * NB There are 2 sub (bb)’s * (cc) The county of Clinton shall have the sole right to impose the additional one percent rate of tax which such county is authorized to impose pursuant to the authority of § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article. Such additional rate of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to this article or any other law and such additional rate of tax shall not be subject to preemption. The maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the county of Clinton is authorized and empowered to adopt pursuant to section twelve hundred ten of this article. Net collections from any additional rate of sales and compensating use taxes which the county may impose during the period commencing December first, two thousand eleven, and ending November thirtieth, two thousand twenty-three, pursuant to the authority of § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article shall be used by the county solely for county purposes and shall not be subject to any revenue distribution agreement entered into pursuant to the authority of subdivision (c) of § 1262 (Disposition of revenues from taxes imposed by cities under one million, counties and school districts)section twelve hundred sixty-two of this article. * NB There are 2 sub (cc)’s * (cc) The county of Essex shall have the sole right to impose the additional one percent rate of tax which such county is authorized to impose pursuant to the authority of § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article. Such additional rate of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to this article or any other law and such additional rate of tax shall not be subject to preemption. The maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the county of Essex is authorized and empowered to adopt pursuant to section twelve hundred ten of this article. * NB There are 2 sub (cc)’s * (dd) The county of Jefferson shall have the sole right to impose the additional one percent rate of tax which such county is authorized to impose pursuant to the authority of § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article. Such additional rate of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to this article or any other law and such additional rate of tax shall not be subject to preemption. The maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the county of Jefferson is authorized and empowered to adopt pursuant to section twelve hundred ten of this article. * NB There are 2 sub (dd)’s * (dd) The county of Onondaga shall have the sole right to impose the additional one percent rate of tax which such county is authorized to impose pursuant to the authority of § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article. Such additional rate of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to this article or any other law and such additional rate of tax shall not be subject to preemption. The maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the county of Onondaga is authorized and empowered to adopt pursuant to section twelve hundred ten of this article. * NB There are 2 sub (dd)’s (ee) The county of Chautauqua shall have the sole right to impose the additional one percent rate of tax which such county is authorized to impose pursuant to the authority of § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article. Such additional rate of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to this article or any other law and such additional rate of tax shall not be subject to preemption. The maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the county of Chautauqua is authorized and empowered to adopt pursuant to section twelve hundred ten of this article.(ff)
The county of Putnam shall have the sole right to impose the additional one percent rate of tax which such county is authorized to impose pursuant to the authority of § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article. Such additional rate of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to this article or any other law and such additional rate of tax shall not be subject to preemption. The maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the county of Putnam is authorized and empowered to adopt pursuant to section twelve hundred ten of this article. * (gg) The county of Franklin shall have the sole right to impose the additional one percent rate of tax which such county is authorized to impose pursuant to the authority of § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article. Such additional rate of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to this article or any other law and such additional rate of tax shall not be subject to preemption. The maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the county of Franklin is authorized and empowered to adopt pursuant to section twelve hundred ten of this article. * NB There are 2 sub (gg)’s * (gg) The county of Ontario shall have the sole right to impose the additional one-eighth of one percent and the additional three-eighths of one percent rates of tax which such county is authorized to impose pursuant to the authority of § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article. Such additional rates of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to this article or any other law and such additional rates of tax shall not be subject to preemption. Net collections from the additional three-eighths of one percent rate imposed pursuant to the authority of subclause (B) of clause forty of subparagraph (i) of the opening paragraph of § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article shall be set aside for county purposes and shall not be subject to any revenue distribution agreement entered into pursuant to the authority of subdivision (c) of section twelve hundred sixty-two or section twelve hundred sixty-two-r of this article, as added by chapter thirty-seven of the laws of two thousand six. The maximum three percent rate referred to in this section shall be calculated without reference to the additional one-eighth of one percent or three-eighths of one percent rate of tax which the county of Ontario is authorized and empowered to adopt pursuant to section twelve hundred ten of this article. * NB There are 2 sub (gg)’s (hh) Notwithstanding the foregoing provisions of this section or other law to the contrary:(1)
If a county, other than a county to which subdivision (c) of this section applies and other than Oswego county, and a city in the county each impose sales and compensating use taxes pursuant to the authority of subpart B of part one of this article, and (A) neither elects to tax motor fuel and diesel motor fuel as described in subdivision (m) of § 1111 (Special rules for computing receipts and consideration)section eleven hundred eleven of this chapter, the provisions of paragraph two of subdivisions (a) and (b) of this section shall apply to their rates of tax on motor fuel and diesel motor fuel in such city; or (B) both elect to tax motor fuel and diesel motor fuel as described in subdivision (m) of § 1111 (Special rules for computing receipts and consideration)section eleven hundred eleven of this chapter, each shall have the prior right to the taxes on such fuels as described in subdivision (m) of § 1111 (Special rules for computing receipts and consideration)section eleven hundred eleven of this chapter, to the extent of one-half the maximum rate authorized for such county or city, without regard to whether they have chosen the two dollar or three dollar base on which such taxes may be imposed; or (C) only one of them elects to tax motor fuel and diesel motor fuel as described in subdivision (m) of § 1111 (Special rules for computing receipts and consideration)section eleven hundred eleven of this chapter, the one that did not make such election shall have the prior right to impose taxes on such fuels described in subdivision (m) of § 1111 (Special rules for computing receipts and consideration)section eleven hundred eleven of this chapter, to the extent of one-half the maximum rate, and the one that did make such election shall have the prior right to impose taxes on such fuels described in subdivision (m) of § 1111 (Special rules for computing receipts and consideration)section eleven hundred eleven of this chapter, to the extent of one-half the maximum rate authorized for such locality but with regard to whether it chose the two dollar or three dollar base on which such taxes may be imposed.(2)
If a county to which subdivision (c) of this section applies and a city in such county each impose sales and compensating use taxes pursuant to the authority of subpart B of part one of this article, and (A) neither elects to tax motor fuel and diesel motor fuel as described in subdivision (m) of § 1111 (Special rules for computing receipts and consideration)section eleven hundred eleven of this chapter, the provisions of subdivision (c) of this section shall apply to their rates of tax on motor fuel and diesel motor fuel in such city; or (B) both elect to tax motor fuel and diesel motor fuel as described in subdivision (m) of § 1111 (Special rules for computing receipts and consideration)section eleven hundred eleven of this chapter, the county shall have the prior right to impose taxes on such fuels as described in subdivision (m) of § 1111 (Special rules for computing receipts and consideration)section eleven hundred eleven of this chapter, to the extent of two-thirds, and the city shall have the prior right to impose taxes on such fuels as described in subdivision (m) of § 1111 (Special rules for computing receipts and consideration)section eleven hundred eleven of this chapter, to the extent of one-third, of the maximum rate authorized for such county and city, without regard to whether they have chosen the two dollar or three dollar base on which such taxes may be imposed; or (C) only one of them elects to tax motor fuel and diesel motor fuel as described in subdivision (m) of § 1111 (Special rules for computing receipts and consideration)section eleven hundred eleven of this chapter, if the county did not make such election, it shall have the prior right to impose taxes on such fuels described in subdivision (m) of § 1111 (Special rules for computing receipts and consideration)section eleven hundred eleven of this chapter, to the extent of two-thirds the maximum rate authorized, and the city shall have the prior right to impose taxes on such fuels described in subdivision (m) of § 1111 (Special rules for computing receipts and consideration)section eleven hundred eleven of this chapter, to the extent of one-third the maximum rate authorized for such city but with regard to whether it chose the two dollar or three dollar base on which such tax may be imposed; and, if the city did not make the election, it shall have the prior right to impose taxes on such fuels described in subdivision (m) of § 1111 (Special rules for computing receipts and consideration)section eleven hundred eleven of this chapter, to the extent of one-third the maximum rate authorized, and the county shall have the prior right to impose taxes on such fuels described in subdivision (m) of § 1111 (Special rules for computing receipts and consideration)section eleven hundred eleven of this chapter, to the extent of two-thirds the maximum rate authorized for such county but with regard to whether it chose the two dollar or three dollar base on which such taxes may be imposed.(3)
In Oswego county, references in subparagraph (A) of paragraph one of subdivision (s) of this section to tax imposed by a city in such county at the maximum rate authorized or in subparagraph (B) of subdivision (s) of this section to the taxes described in subdivision (b) of § 1105 (Imposition of sales tax)section eleven hundred five of this chapter shall include tax imposed by the city pursuant to any election it makes under subdivision (m) of § 1111 (Special rules for computing receipts and consideration)section eleven hundred eleven of this chapter, regardless of whether such city chooses the two dollar or three dollar base on which such tax may be imposed.(4)
Nothing in this subdivision or in subdivision (m) of § 1111 (Special rules for computing receipts and consideration)section eleven hundred eleven of this chapter shall be construed to affect the authority of a county or city to impose an additional rate of tax pursuant to this article, provided that, if a county or city makes the election described in subdivision (m) of § 1111 (Special rules for computing receipts and consideration)section eleven hundred eleven of this chapter, such election shall apply uniformly to any tax it imposes pursuant to the authority of subpart B of part one of this article, including any additional rate of tax it is authorized to impose.(5)
For purposes of this section, the terms “maximum rate authorized” and “maximum rate” shall each have the same meaning as in subdivisions (a), (b) and (c) of this section. * (ii) The county of St. Lawrence shall have the sole right to impose the additional one percent rate of tax which such county is authorized to impose pursuant to the authority of § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article. Such additional rate of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to this article or any other law and such additional rate of tax shall not be subject to preemption. The maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the county of St. Lawrence is authorized and empowered to adopt pursuant to § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article. * NB There are 2 sb (ii)’s * (ii) The county of Hamilton shall have the sole right to impose the additional one percent rate of tax which such county is authorized to impose pursuant to the authority of § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article. Such additional rate of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to this article or any other law and such additional rate of tax shall not be subject to preemption. The maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the county of Hamilton is authorized and empowered to adopt pursuant to section twelve hundred ten of this article. * NB There are 2 sb (ii)’s (jj) The county of Westchester shall have the sole right to impose the additional one percent rate of tax which such county is authorized to impose pursuant to the authority of § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article in the area of the county outside the cities of Mount Vernon, New Rochelle, White Plains and Yonkers. Such additional rate of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to this article or any other law and such additional rate of tax shall not be subject to preemption. The maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the county of Westchester is authorized and empowered to adopt pursuant to section twelve hundred ten of this article.
Source:
Section 1224 — Prior rights assigned counties and cities, https://www.nysenate.gov/legislation/laws/TAX/1224 (updated Jul. 7, 2023; accessed May 11, 2024).
