N.Y. Tax Law Section 1262-A
Sales tax

  • Tompkins county

(a)

In the event that the county of Tompkins and the city of Ithaca both impose the same taxes described in section twelve hundred two, twelve hundred three or twelve hundred ten of this chapter, the 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 therefor. 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 with the latest decennial federal census or special population census taken pursuant to General Municipal Law § 20 (Special population census: population data)section twenty of the general municipal law completed and published prior to the end of the quarter for which the allocation is made.

(b)

Notwithstanding any other provision of law to the contrary, if the county of Tompkins imposes the additional one-half or one percent rate of tax pursuant to the provisions of § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article, the net collections received by the county of Tompkins on account of such additional rate during the first six months such additional rate is in effect shall be retained by the county of Tompkins to be used for any county purpose. Thereafter, seventy-five per centum of net collections attributable to such additional rate shall be retained by the county of Tompkins, to be used for any county purpose, and the remaining twenty-five per centum of such net collections shall be allocated as follows:

(1)

Where the city of Ithaca imposes a tax pursuant to the authority of subdivision (a) of § 1210 (Taxes of cities and counties administered by state tax commission)section one thousand two hundred ten of this article, that portion received by the county on account of the additional tax imposed by the county within the city of Ithaca shall be allocated to the city of Ithaca to be used for any city purpose. Where the city of Ithaca does not impose a tax pursuant to the authority of such subdivision (a) of section one thousand two hundred ten the amount required to be allocated to such city, to be used for any city purpose, shall be determined in proportion to such city’s population determined as a portion of the county’s total population as determined in accordance with the latest decennial federal census or special population census taken pursuant to General Municipal Law § 20 (Special population census: population data)section twenty of the general municipal law completed and published prior to the end of the quarter for which the allocation is made.

(2)

The balance of such twenty-five per centum, after deduction of the amount allocated to the city of Ithaca pursuant to paragraph one of this subdivision, shall be allocated to the towns of such county, and between towns and villages, if any village elects to take its share in cash, in the manner described in subdivision (a) of this section with respect to the area of the county outside the city of Ithaca.

Source: Section 1262-A — Sales tax; Tompkins county, https://www.­nysenate.­gov/legislation/laws/TAX/1262-A (updated Sep. 22, 2014; accessed May 11, 2024).

1260
Revenues resulting from taxes administered by cities over one million 1261
Revenues resulting from taxes administered by the commissioner 1261‑A
Revenues from certain taxes imposed by Washington and Warren counties 1262
Disposition of revenues from taxes imposed by cities under one million, counties and school districts 1262‑A
Sales tax 1262‑B
The Westchester county property tax stabilization and relief act 1262‑C
Allocation of revenue from sales and use taxes to villages wholly or partially contained within Broome county 1262‑D
Allocation and distribution of revenues from sales and use taxes to villages within the county of Albany 1262‑E
Establishment of local government assistance programs in Nassau county 1262‑F
Allocation and distribution of revenues from sales and use taxes within the village of Barker and town of Somerset, Niagara county 1262‑G
The Monroe county sales tax adjustment act 1262‑G*2
Oneida county allocation and distribution of net collections from the additional one percent rate of sales and compensating use taxes 1262‑H
Allocation and distribution of net collections from the additional one percent rate of sales and compensating use taxes in Steuben county 1262‑I
Allocation of net collections from the additional one percent rate of sales and compensating use taxes in the county of Tioga 1262‑J
Allocation and distribution of net collections from the additional sales and compensating use taxes in Suffolk county 1262‑K
Allocation and distribution of net collections in Oswego county 1262‑L
’s 1262‑L*2
Allocation and distribution of certain net collections in Warren county 1262‑M
Allocation of net collections from the additional one percent rate of sales and compensating use taxes in the county of Chenango 1262‑M*2
Allocation and distribution of net collections in Saratoga county 1262‑N
Disposition of net collections from the additional one percent rate of sales and compensating use taxes in the county of Niagara 1262‑O
Disposition of net collections from the additional rate of sales and compensating use taxes in the county of Chautauqua 1262‑P
Disposition of net collections from the additional one percent rate of sales and compensating use taxes in the county of Livingston 1262‑Q
Erie county-disposition of net collections from the one percent and the three-quarters of one percent rates of sales and compensating use... 1262‑R
Allocation and distribution of certain net collections in the county of Oswego 1262‑R*2
Disposition of net collections from sales and compensating use taxes imposed by the county of Ontario 1262‑S
Disposition of net collections from the additional one-quarter of one percent rate of sales and compensating use taxes in the county of H... 1262‑T
City of Yonkers - disposition of net collections from the additional one-half of one percent rate of sales and compensating use taxes in ... 1262‑U
Allocation and distribution of certain net collections in Genesee county 1262‑V
Allocation of net collections from the additional one percent rate of sales and compensating use taxes in the county of St 1263
Deposit of funds and use of funds not having assigned purposes 1264
References to certain taxes or revenues from certain taxes administered by the commissioner
Green check means up to date. Up to date

Accessed:
May 11, 2024

Last modified:
Sep. 22, 2014

§ 1262-A’s source at nysenate​.gov

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