NY Tax L § 1223 (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 2 - Limitations on Authority and Exemptions Sub Part A - General 1223 - Limitations on Rates.

§  1223.  Limitations  on  rates.  (a)  No transaction taxable under sections twelve hundred two through twelve hundred four of this  article shall  be  taxed  pursuant  to this article by any county or by any city located therein, or by both, at an  aggregate  rate  in  excess  of  the highest  rate  set forth in the applicable subdivision of section twelve hundred one of this article  or,  in  the  case  of  any  taxes  imposed pursuant  to  the  authority  of  section  twelve  hundred ten or twelve hundred eleven of this article (other than taxes imposed by  the  county of Nassau, Erie, Steuben, Cattaraugus, Suffolk, Oneida, Genesee, Greene, Franklin,  Hamilton, Herkimer, Tioga, Orleans, Allegany, Ulster, Albany, Rensselaer, Tompkins, Wyoming, Columbia, Schuyler,  Rockland,  Chenango, Monroe,  Chemung,  Seneca,  Sullivan,  Wayne,  Livingston,  Schenectady, Montgomery, Delaware, Clinton, Niagara, Yates, Lewis,  Essex,  Dutchess, Schoharie,  Putnam,  Chautauqua, Orange, Oswego, Ontario, Jefferson, St. Lawrence, Westchester or Onondaga and by the county of Cortland and  the city  of Cortland and by the county of Broome and the city of Binghamton and by the county of Cayuga and the city of Auburn and by the county  of Otsego and the city of Oneonta and by the county of Madison and the city of  Oneida  and  by the county of Fulton and the city of Gloversville or the city of Johnstown as provided in section twelve hundred ten of  this article)  at a rate in excess of three percent, except that, in the city of Yonkers, in the city of Mount Vernon, in the city of New Rochelle, in the city of Fulton, in the city of Oswego, and  in  the  city  of  White Plains,  the  rate may not be in excess of four percent, and except that in the city of Poughkeepsie in the county of Dutchess,  if  such  county withdraws   from   the  metropolitan  commuter  transportation  district pursuant  to  section  twelve  hundred  seventy-nine-b  of  the   public authorities law and if the revenues from a three-eighths percent rate of such  tax  imposed  by such county, pursuant to the authority of section twelve hundred  ten  of  this  article,  are  required  by  local  laws, ordinances  or  resolutions  to  be  set  aside  for mass transportation purposes, the rate may not be  in  excess  of  three  and  three-eighths percent.  (b) If a transaction is taxed by both a county and a city, the rate of tax  on such transaction imposed by the county or city, not having prior right thereto pursuant to section twelve hundred twenty-four,  shall  be deemed to be reduced (or the entire tax eliminated, if necessary) to the extent necessary to comply with the foregoing requirement. A tax imposed by  a county upon any transaction, to the extent that it would require a reduction in any tax rate imposed thereon by a city,  shall  not  become effective  in  respect  to  any  transaction  taxed  by such city (or in respect of other similar transactions outside  of  the  city  which,  if occurring  in  such  city, would be subject to such city tax) before the commencement of the city's next succeeding fiscal year and then only  if the  county  shall have given notice to such city of its imposition of a tax on such transaction at least six months prior to the commencement of such fiscal year, provided however that the local  legislative  body  of such  city may waive the requirement of such notice and the postponement of the effective date of such tax. A city tax upon any  transaction,  to the  extent that it would require a reduction in any tax rate imposed by a  county  thereon,  shall  not  become  effective  in  respect  of  any transaction taxed by such county before the commencement of the county's next  succeeding  fiscal year and then only if the city shall have given notice to such county of its imposition of a tax on such transaction  at least  six  months  prior  to  the  commencement  of  such  fiscal year, provided, however, that the local legislative body of  such  county  may waive  the  requirement of such notice and postponement of the effective date of such tax.  However,  whether  or  not  the  six  months'  notice  requirement  provided  in  this  section  has been waived, a tax imposed pursuant to the authority  of  section  twelve  hundred  ten  or  twelve hundred  eleven  shall still be subject to the requirements provided for in  the first three sentences of subdivision (d) of such sections and in subdivision (e) of such sections.