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ARTICLE 29
Taxes Authorized For Cities, Counties and School Districts
Tax (TAX) CHAPTER 60
ARTICLE 29

TAXES AUTHORIZED FOR CITIES, COUNTIES AND SCHOOL DISTRICTS

PART I--AUTHORITY TO IMPOSE TAXES

SUBPART A--TAXES ADMINISTERED BY CITIES, COUNTIES

AND SCHOOL DISTRICTS
Section 1201. Taxes administered by cities of one million or more.

1201-a. Credits against taxes administered by cities of one

million or more.

1201-b. Additional credits against taxes administered by

cities of one million or more.

1201-c. Credits against taxes administered by cities of one

million or more.

1201-d. Dedication of taxes authorized for cities and

counties.

1201-e. Credit.

1202. Taxes administered by counties not wholly within a

city.

1202-a. Hotel or motel taxes in Onondaga county.

1202-aa. Occupancy tax in the city of New Rochelle.

1202-aa*2. Occupancy tax in the city of White Plains.

1202-aa*3. Hotel or motel taxes in Schoharie county.

1202-aa*4. Hotel and motel tax in Washington county.

1202-aa*5. Hotel or motel taxes in Orange county.

1202-aa*6. Hotel or motel taxes in the city of Peekskill.

1202-aa*7. Hotel or motel taxes in Tioga county.

1202-aaa. Occupancy tax in the city of Rye.

1202-b. Hotel or motel taxes in Broome county.

1202-bb. Occupancy tax in the Village of Rye Brook.

1202-c. Hotel or motel taxes in Jefferson county.

1202-cc. Hotel or motel taxes in Franklin county.

1202-cc*2. Hotel or motel taxes in Delaware county.

1202-d. Hotel or motel taxes in Oneida county.

1202-dd. Hotel or motel taxes in the city of Hudson.

1202-dd*2. Hotel or motel taxes in Fulton county.

1202-dd*3. Hotel or motel taxes in the town of Greenburgh and

specified villages therein and in the village of

Sleepy Hollow.

1202-dd*4. Occupancy tax in the village of Harrison.

1202-dd*5. Occupancy tax in the village of Mamaroneck.

1202-dd*6. Occupancy tax in the village of Port Chester.

1202-e. Hotel or motel taxes in Schenectady county.

1202-ee. Hotel or motel taxes in the town of Woodbury.

1202-f. Hotel or motel taxes in Tompkins county.

1202-ff. Hotel or motel taxes in Chenango county.

1202-ff*2. Occupancy tax in the city of Port Jervis.

1202-g. Hotel or motel taxes in Cortland county.

1202-g*2. Tourist home, inn, hotel or motel taxes in Saratoga

county and the city of Saratoga Springs.

1202-g*3. Hotel or motel taxes in Steuben county.

1202-g*4. Hotel or motel taxes in the county of Westchester.

1202-gg. Occupancy tax in the city of Cortland.

1202-gg*2. Hotel or motel taxes in the city of Ithaca.

1202-gg*3. Hotel or motel taxes in the town of Newburgh.

1202-gg*4. Hotel or motel taxes in the town of Mount Pleasant.

1202-gg*5. Hotel or motel taxes in the town of Wallkill.

1202-h. Hotel or motel taxes in Chemung county.

1202-h*2. Hotel or motel taxes in the county of Oswego.

1202-i. Hotel or motel taxes in Schuyler county.

1202-j. Hotel or motel taxes in Otsego county.

1202-j*2. Hotel and motel taxes in Sullivan county.

1202-j*3. Hotel or motel taxes in Chautauqua county.

1202-k. Hotel or motel taxes in Montgomery county.

1202-k*2. Hotel or motel taxes in the county of Rockland.

1202-l. Hotel and motel taxes in Ulster county.

1202-l*2. Hotel or motel taxes in the city of Canandaigua.

1202-l*3. Hotel or motel taxes in the county of St. Lawrence.

1202-l*4. Hotel or motel taxes in Niagara Falls.

1202-m. Hotel or motel taxes in Livingston county.

1202-n. Hotel or motel taxes in Rensselaer county.

1202-o. Hotel and motel taxes in Suffolk county.

1202-o*2. Hotel or motel taxes in the city of Lockport, Niagara

county.

1202-o*3. Hotel or motel taxes in Seneca county.

1202-p. Hotel or motel taxes in Madison county.

1202-q. Hotel and motel taxes in Nassau county.

1202-q*2. Hotel or motel taxes in Cayuga county.

1202-r. Hotel or motel taxes in Genesee county.

1202-s. Hotel or motel taxes in Essex county.

1202-t. Hotel or motel taxes in Niagara county.

1202-t*2. Hotel or motel taxes in Ontario county.

1202-u. Hotel or motel taxes in Allegany county.

1202-u*2. Hotel and motel tax in Warren county.

1202-u*3. Hotel or motel taxes in Orleans county.

1202-u*4. Hotel and motel taxes in Cattaraugus county.

1202-v. Hotel or motel taxes in Lewis county.

1202-w. Hotel or motel taxes in Wyoming county.

1202-x. Occupancy tax in the city of Yonkers.

1202-xx. Occupancy tax in the town of North Castle.

1202-y. Hotel or motel taxes in the city of Geneva.

1202-y*2. Hotel or motel taxes in Yates county.

1202-z. Hotel or motel taxes in Clinton county.

1202-z-1. Occupancy tax in the village of Tuckahoe.

1202-z-3. Occupancy tax in the village of Mount Kisco.

1203. Taxes administered by cities under one million.

1204. Taxes administered by cities with populations of less

than one hundred twenty-five thousand on request of

school districts.

1205. Imposition of taxes on deeds in the city of Mount

Vernon.

1206. Imposition of taxes on deeds in the city of

Peekskill.

SUBPART B--TAXES ADMINISTERED BY STATE TAX COMMISSION

1210. Taxes of cities and counties administered by state tax

commission.

1210-A. Sales and compensating use tax for purposes of the

Suffolk county drinking water protection program.

1210-B. Sales and compensating use tax within Suffolk county

for purposes of stabilizing property taxes and

either paying certain judgments, compromises or

settlements or paying debt service on obligations

of said county issued to pay said judgments,

compromises or settlements.

1210-C. Sales and compensating use tax for purposes of the

Schenectady county metroplex development authority.

1210-E. Sales and compensating use taxes within Herkimer

county.

1211. Taxes of certain cities and school districts

administered by state tax commission.

1212. Certain taxes of school districts administered by

commissioner.

1212-A. Certain taxes of cities of one million or more

administered by commissioner of taxation and

finance.

1213. Deliveries outside the jurisdiction where sale is

made.

1214. Certain sales of motor vehicles and vessels: proof

required for registration of motor vehicles and

vessels.

1215. Definitions.

1216. Special transitional provisions for utility services.

1217. General transitional provisions.

1218. Incorporation of articles twenty-eight and twenty-nine

into local enactments.

PART II--LIMITATIONS ON AUTHORITY AND EXEMPTIONS

SUBPART A--GENERAL
Section 1220. Territorial limitations.

1221. Taxes not authorized.

1222. Taxes to be in addition to others.

1223. Limitations on rates.

1224. Prior rights assigned counties and cities.

SUBPART B--TAXES ADMINISTERED BY CITIES, COUNTIES

AND SCHOOL DISTRICTS
Section 1230. Exempt organizations.

1231. Certain restrictions against double taxation.

SUBPART C--TAXES ADMINISTERED BY STATE TAX COMMISSION

1235. Taxes paid to other jurisdictions.

PART III--ADMINISTRATIVE PROVISIONS

SUBPART A--TAXES ADMINISTERED BY CITIES, COUNTIES

AND SCHOOL DISTRICTS

1240. Administration and collection.

1241. Joint administration and collection of taxes by

counties and cities.

1242. Limitations on assessment.

1243. Judicial review.

SUBPART B--TAXES ADMINISTERED BY TAX COMMISSION

1250. Administration and collection.

1251. Returns.

1252. Payment of tax.

1253. Registration.

1254. Duty to collect taxes.

SUBPART C--MISCELLANEOUS

1256. Cooperation by localities.

1257. Preparation of model local laws, resolutions and

regulations by tax commission.

PART IV--DISPOSITION OF REVENUES
Section 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; Tompkins county.

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. Allocation and distribution of net collections from

the additional rate of sales and compensating use

tax in Rockland county.

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 taxes in excess

of three percent.

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 Herkimer.

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 the city of

Yonkers.

1262-u. Allocation and distribution of certain net collections

in Genesee county.

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.