§ 1210-F. Sales and compensating use tax for purposes of the Suffolk
county water quality restoration fund. (a) In addition to the taxes
imposed by section twelve hundred ten, section twelve hundred ten-A, or
any other provision of this article, the county of Suffolk is hereby
authorized and empowered to adopt and amend a local law, ordinance or
resolution, subject to a mandatory referendum, in accordance with the
provisions set forth in section twenty-three of the municipal home rule
law, imposing within the territorial limits of said county an additional
sales and compensating use tax at the rate of one-eighth of one percent
for the period beginning March first, two thousand twenty-four and
ending February twenty-ninth, two thousand sixty, which tax shall be
identical to the tax imposed by said county pursuant to section twelve
hundred ten of this article. Provided, however, that such local law,
ordinance or resolution shall not take effect unless such county
complies with the provisions of subdivisions (d) and (e) of section
twelve hundred ten of this subpart and provides notice to the
commissioner in accordance with the provisions of subdivision (d) of
such section of the approval of such resolution by the electors. Except
as hereinafter provided, all provisions of this article, including the
definition and exemption provisions and the provisions relating to the
administration, collection and distribution by the commissioner, shall
apply for purposes of the tax imposed by this section in the same manner
and with the same force and effect as if the language of this article
had been incorporated in full in this section and had expressly referred
to the tax imposed by this section; provided, however, that any
provision relating to a maximum rate shall be calculated without
reference to the additional sales and compensating use tax herein
authorized. For purposes of part IV of this article, relating to the
disposition of revenues resulting from taxes collected and administered
by the commissioner, the additional sales and compensating use tax
herein provided shall be deemed to be imposed under the authority of
section twelve hundred ten of this article and all provisions relating
to the deposit, administration and disposition of taxes, penalties and
interest relating to a tax imposed by a county under the authority of
section twelve hundred ten of this article shall, except as otherwise
specifically provided in this section, apply to the additional sales and
compensating use tax imposed pursuant to this section.

(b) Notwithstanding any other provision of this article to the
contrary, the net collections from the tax imposed pursuant to
subdivision (a) of this section for the period beginning March first,
two thousand twenty-four and ending February twenty-ninth, two thousand
sixty shall, upon payment to the county of Suffolk, be deposited in a
special fund, to be designated as the water quality restoration fund to
be created by said county therefor separate and apart from any other
funds and accounts of the county. Moneys in such fund shall be deposited
and secured in the manner provided by section ten of the general
municipal law and in no event shall moneys deposited be transferred to
any other account. In addition to the net collections from the tax,
deposits into the fund may include revenues of Suffolk county from
whatever source and may include the acceptance of gifts. Pending
expenditure from such fund, moneys therein may be invested in the manner
provided in section eleven of the general municipal law. Any interest
earned or capital gain realized on the moneys so deposited or invested
shall accrue to and become part of such fund. Moneys in said fund may be
appropriated from and transferred to or expended in any fiscal year only
for the purposes authorized by subdivision eleven of section two hundred
fifty-six-b of the county law.