N.Y. Tax Law Section 1262-J
Allocation and distribution of net collections from the additional sales and compensating use taxes in Suffolk county

(a)

Notwithstanding any provision of law to the contrary, of the net collections received by the county of Suffolk as a result of the imposition of up to the additional one percent rate of tax authorized by § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this chapter during the period beginning January first, nineteen hundred ninety-four and ending December thirty-first, nineteen hundred ninety-five, the county of Suffolk shall allocate such net collections as follows: one-eighth of the net collections received shall be dedicated for public safety purposes; an appropriate amount shall be used to bring the maximum funds dedicated to the sewer stabilization fund to twelve million five hundred thousand dollars annually; and, the balance shall be deposited in the general fund of the county of Suffolk.

(b)

Notwithstanding any provision of law to the contrary, of the net collections received by the county of Suffolk as a result of the increase of three-quarters of one percent to the tax authorized by § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article for the period beginning January first, nineteen hundred ninety-six and ending May thirty-first, two thousand one, imposed by local laws or resolutions (by simple majority) by the county legislature, and signed by the county executive, the county of Suffolk shall allocate such net collections as follows: an amount equal to no less than one-eighth and no more than one-quarter of net collections which would be received from the imposition of a full one percent rate increase, shall be dedicated for public safety purposes and the balance shall be deposited in the general fund of the county of Suffolk.

(c)

Notwithstanding any provision of law to the contrary, of the net collections received by the county of Suffolk as a result of the increase of one percent to the tax authorized by § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article for the period beginning June first, two thousand one and ending November thirtieth, two thousand twenty-five, imposed by local laws or resolutions (by simple majority) by the county legislature, and signed by the county executive, the county of Suffolk shall allocate such net collections as follows: no less than one-eighth and no more than three-eighths of such net collections received shall be dedicated for public safety purposes and the balance shall be deposited in the general fund of the county of Suffolk.

Source: Section 1262-J — Allocation and distribution of net collections from the additional sales and compensating use taxes in Suffolk county, https://www.­nysenate.­gov/legislation/laws/TAX/1262-J (updated Jul. 21, 2023; accessed Oct. 26, 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:
Oct. 26, 2024

Last modified:
Jul. 21, 2023

§ 1262-J’s source at nysenate​.gov

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