N.Y. Tax Law Section 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-q. Erie county-disposition of net collections from the one percent and the three-quarters of one percent rates of sales and compensating use taxes in excess of three percent. Notwithstanding any provision of law to the contrary:

(1)

If the county of Erie imposes the additional one percent rate of sales and compensating use taxes authorized by item (i) of clause (4) 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 during the period beginning January first, two thousand seven, or thereafter, the county shall allocate each calendar year the first twelve million five hundred thousand dollars of the net collections from such one percent rate to the cities of such county and the area in such county outside its cities to be applied or distributed in the same manner and proportion as the net collections for such cities and area are applied or distributed under the 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 part in effect on January first, two thousand six, and subject to all provisions of such agreement governing the net collections for such cities and area and shall retain the remainder of such net collections for any county purpose.

(2)

Net collections from the additional three-quarters of one percent 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-five, pursuant to the authority of item (ii) of clause (4) 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 used by the county solely for county purposes and shall not be subject to any revenue distribution agreement the county 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 part.

Source: Section 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..., https://www.­nysenate.­gov/legislation/laws/TAX/1262-Q (updated Jul. 7, 2023; accessed Dec. 21, 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:
Dec. 21, 2024

Last modified:
Jul. 7, 2023

§ 1262-Q’s source at nysenate​.gov

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