NY Tax L § 1224 (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 1224 - Prior Rights Assigned Counties and Cities.

§  1224. Prior rights assigned counties and cities. (a) Where a county contains one or more cities of less than one million, such county  shall have prior right to impose:  (1) any or all of the taxes described in subdivisions (c), (d) and (e) of  section  twelve hundred one, as authorized by section twelve hundred two.  (2) all of the taxes described in article twenty-eight  as  authorized by  subdivision  (a)  of  section  twelve  hundred ten, to the extent of one-half the maximum rates authorized under such subdivision, except  as otherwise provided in this section.  (b) Each city in such a county shall have prior right to impose:  (1)  any  or  all of the taxes described in subdivisions (b), (d), (e) and (f) of section eleven hundred five, and, where the tax described  in subdivision  (b)  of  section eleven hundred five is imposed, all of the taxes described in clauses (E),  (G)  and  (H)  of  subdivision  (a)  of section eleven hundred ten of this chapter, as authorized by subdivision (b) of section twelve hundred ten of this article.  (2)  all  of the taxes described in article twenty-eight as authorized by subdivision (a) of section twelve hundred ten, or by  section  twelve hundred  eleven,  to  the extent of one-half the maximum aggregate rates authorized under such subdivision (a) and such  section  twelve  hundred eleven, except as otherwise provided in this section.  (c) However, where a county containing a city with a population of one hundred  twenty-five thousand or more imposes all of the taxes described in article twenty-eight as authorized  by  subdivision  (a)  of  section twelve  hundred  ten  (1)  for  county  purposes and (2) for educational purposes or for allocation and  distribution  to  cities  and  the  area outside cities, in accordance with section twelve hundred sixty-two, the county  shall  have  the  prior  right  to  impose such taxes for county purposes at not to exceed one-third of the maximum rate authorized under subdivision (a) of section twelve hundred ten and prior right to  impose such   taxes  for  educational  purposes  or  for  such  allocation  and distribution, or both, at not to exceed one-third of such maximum  rate. In  such  event,  a  city in the county shall have prior right to impose such taxes at not to exceed one-third of such maximum rate.  (c-1) Notwithstanding any other provision of law: (1) Where  a  county containing one or more cities with a population of less than one million has elected the exemption for residential solar energy systems equipment and  electricity  provided in subdivision (ee) of section eleven hundred fifteen of this chapter,  the  exemption  for  commercial  solar  energy systems  equipment  and electricity provided in subdivision (ii) of such section eleven hundred fifteen, or both such exemptions, a  city  within such  county  shall  have  the  prior right to impose tax on such exempt equipment and/or electricity to the extent of one half  of  the  maximum rates  authorized under subdivision (a) of section twelve hundred ten of this article;  (2) Where a city of less than one million has  elected  the  exemption for  residential solar energy systems equipment and electricity provided in subdivision (ee) of section eleven hundred fifteen of  this  chapter, the   exemption  for  commercial  solar  energy  systems  equipment  and electricity provided in subdivision (ii) of such section eleven  hundred fifteen,  or  both  such  exemptions,  the  county in which such city is located shall have  the  prior  right  to  impose  tax  on  such  exempt equipment  and/or  electricity  to the extent of one half of the maximum rates authorized under subdivision (a) of section twelve hundred ten  of this article.  (c-2)  Notwithstanding  any other provision of law: (1) Where a county containing one or more cities with a population of less than one million  has  elected  the  exemption  for  commercial  fuel   cell   electricity generating systems equipment and electricity generated by such equipment provided  in  subdivision (kk) of such section eleven hundred fifteen, a city within such county shall have the prior right to impose tax on such exempt  equipment  and/or  electricity  to the extent of one half of the maximum rates authorized under subdivision (a) of section twelve hundred ten of this article;  (2) Where a city of less than one million has  elected  the  exemption for  commercial  fuel  cell electricity generating systems equipment and electricity generated by such equipment provided in subdivision (kk)  of such  section  eleven  hundred fifteen, the county in which such city is located shall have  the  prior  right  to  impose  tax  on  such  exempt equipment  and/or  electricity  to the extent of one half of the maximum rates authorized under subdivision (a) of section twelve hundred ten  of this article.   * (d)  The  city  of  Yonkers  shall have the sole right to impose the additional one percent and one-half of one percent  rate  of  tax  which such  city  is authorized to impose pursuant to the authority of section twelve hundred ten, such additional rates of tax shall be in addition to any other tax which such city may impose or may be imposing pursuant  to this article or any other law and such additional rates of tax shall not be subject to pre-emption. The maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent  and  one-half  of  one  percent  rate  of tax which the city of Yonkers is authorized and empowered to adopt pursuant to section  twelve hundred ten of this article.   * NB Effective until November 30, 2023   * (d)  The  city  of  Yonkers  shall have the sole right to impose the additional one percent rate of tax which  such  city  is  authorized  to impose  pursuant  to  the  authority of section twelve hundred ten, such additional rate of tax shall be in addition to any other tax which  such city may impose or may be imposing pursuant to this article or any other law and such additional rate of tax shall not be subject to pre-emption. The  maximum  three  percent  rate  referred to in this section shall be calculated without reference to the additional one percent rate  of  tax which  the city of Yonkers is authorized and empowered to adopt pursuant to section twelve hundred ten.   * NB Effective November 30, 2023  (e) The county of Erie  shall  have  the  sole  right  to  impose  the additional  one  percent  rate  and the additional three-quarters of one percent rate of tax which such county is authorized to  impose  pursuant to  the  authority  of  section twelve hundred ten of this article, such additional rates of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to  this  article  or  any other  law  and  such  additional  rates  of tax shall not be subject to preemption. The maximum three percent rate referred to in  this  section shall be calculated without reference to the additional one percent rate and  the  additional three-quarters of one percent rate of tax which the county of Erie is authorized and empowered to adopt pursuant to  section twelve hundred ten of this article.  (f)  The  city of Mount Vernon shall have the sole right to impose the additional one percent rate of tax which  such  city  is  authorized  to impose  pursuant  to  the  authority of section twelve hundred ten, such additional rate of tax shall be in addition to any other tax which  such city may impose or may be imposing pursuant to this article or any other law and such additional rate of tax shall not be subject to pre-emption. The  maximum  three  percent  rate  referred to in this section shall be calculated without reference to the additional one percent rate  of  tax  which  the  city  of  Mount  Vernon is authorized and empowered to adopt pursuant to section twelve hundred ten.  (g)  The county of Cattaraugus shall have the sole right to impose the additional one percent rate of tax which such county  is  authorized  to impose  pursuant  to  the  authority of section twelve hundred ten, such additional rate of tax shall be in addition to any other tax which  such county  may  impose  or  may be imposing pursuant to this article or any other law and such additional rate  of  tax  shall  not  be  subject  to preemption.  The  maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the county of Cattaraugus is authorized  and  empowered  to adopt pursuant to section twelve hundred ten.  (h)  In  the  city  of  Poughkeepsie in the county of Dutchess, if the aggregate rate of such tax imposed in such city by such county and  such city  is three and three-eighths percent, the three-eighths percent rate of such tax imposed by such county in such city which has been set aside for mass transportation purposes shall not be subject to preemption.  (i) The city  of  Rome  shall  have  the  sole  right  to  impose  the additional  one-quarter  of  one  percent rate of tax which such city is authorized to impose pursuant to the authority of section twelve hundred ten of this article. Such additional rate of tax shall be in addition to any other tax which such city may impose or may be imposing pursuant  to this  article or any other law and such additional rate of tax shall not be subject to pre-emption. The maximum three percent referred to in this section  shall  be  calculated  without  reference  to  the   additional one-quarter  of  one  percent  rate  of  tax  which  the city of Rome is authorized and empowered to adopt pursuant to section twelve hundred ten of this article.   * (j) The county of Albany shall have the sole  right  to  impose  the additional  one  percent  rate of tax which such county is authorized to impose pursuant to the authority of section  twelve  hundred  ten,  such additional  rate of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to  this  article  or  any other  law  and  such  additional  rate  of  tax shall not be subject to preemption. The maximum three percent rate referred to in  this  section shall be calculated without reference to the additional one percent rate of  tax  which the county of Albany is authorized and empowered to adopt pursuant to section twelve hundred ten.   * NB There are 4 sub (j)'s   * (j) The county of Tompkins shall have the sole right to  impose  the additional  one-half  or  one  percent  rate of tax which such county is authorized to impose pursuant to the authority of section twelve hundred ten of this article, such additional rate of tax shall be in addition to any other tax which such county may impose or may be  imposing  pursuant to  this  article or any other law and such additional rate of tax shall not be subject to preemption. The maximum three percent rate referred to in this section shall be calculated without reference to the  additional one-half  or  one  percent  rate  of tax which the county of Tompkins is authorized and empowered to adopt pursuant to section twelve hundred ten of this article.   * NB There are 4 sub (j)'s   * (j) The county of Monroe shall have the sole right  to  impose  each additional  one-half  of  one percent rate of tax and the additional one percent rate of tax which such county is authorized to  impose  pursuant to the authority of clauses (i), (ii) and (iii) of the opening paragraph of  section  twelve  hundred ten that relate to the county of Monroe and each such additional rate of tax shall be in addition to any  other  tax which such county may impose or may be imposing pursuant to this article  or  any  other  law  and  each  such additional rate of tax shall not be subject to preemption. The maximum three percent  rate  referred  to  in this  section  shall  be calculated without reference to each additional one-half  of one percent rate of tax and the additional one percent rate of tax which the county of Monroe is authorized and empowered  to  adopt pursuant  to  clauses  (i),  (ii)  and (iii) of the opening paragraph of section twelve hundred ten that relate to the county of Monroe.   * NB There are 4 sub (j)'s   * (j) The county of Oneida shall have the sole  right  to  impose  the additional  one  percent and either the additional three-quarters of one percent or one-half of one percent rates of tax  which  such  county  is authorized to impose pursuant to the authority of section twelve hundred ten  of  this article. Such additional rates of tax shall be in addition to any other tax which  such  county  may  impose  or  may  be  imposing pursuant  to  this article or any other law and such additional rates of tax shall not be subject to preemption. The  net  collections  from  the additional three-quarters of one percent or one-half of one percent rate authorized pursuant to subclause (ii) of clause thirteen of subparagraph (i)  of  the  opening  paragraph  of  section twelve hundred ten of this article shall not be  subject  to  any  revenue  distribution  agreement entered  into  pursuant  to  the authority of subdivision (c) of section twelve hundred sixty-two of this article. The maximum three percent rate referred to in this section shall be calculated without reference to any of the additional rates of tax which the county of Oneida is  authorized and  empowered  to  adopt pursuant to section twelve hundred ten of this article.   * NB There are 4 sub (j)'s  (k) For purposes of this section, the term "prior  right"  shall  mean the  preferential  right  to impose any tax described in sections twelve hundred two and twelve hundred three,  twelve  hundred  ten  and  twelve hundred  eleven and thereby to pre-empt such tax and to preclude another municipal corporation from imposing or continuing the imposition of such tax to the extent that such right is exercised. However,  the  right  of pre-emption shall only apply within the territorial limits of the taxing jurisdiction having the right of pre-emption.  (l)  The  county  of  Steuben  shall have the sole right to impose the additional one percent rate of tax which such county  is  authorized  to impose  pursuant  to  the  authority of section twelve hundred ten, such additional rate of tax shall be in addition to any other tax which  such county  may  impose  or  may be imposing pursuant to this article or any other law and such additional rate  of  tax  shall  not  be  subject  to preemption.  The  maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the county of Steuben is authorized and empowered to  adopt pursuant to section twelve hundred ten.  (m)  The  city of White Plains shall have the sole right to impose the additional one-half of one percent and the additional one-quarter of one percent and the additional one-quarter of one percent rates of tax which such city is authorized to impose pursuant to the authority  of  section twelve  hundred  ten of this chapter. Such additional rates of tax shall be in addition to any other tax which such city may  impose  or  may  be imposing  pursuant  to this article or any other law and such additional rates of tax shall not be subject  to  pre-emption.  The  maximum  three percent  rate  referred  to  in this section shall be calculated without reference to the additional one-half of one percent and  the  additional one-quarter of one percent and the additional one-quarter of one percent rates  of tax which the city of White Plains is authorized and empowered to adopt pursuant to section twelve hundred ten of this article.    * (n) The city of New Rochelle shall have the sole right to impose the additional one percent rate of tax which  such  city  is  authorized  to impose  pursuant  to  the  authority of section twelve hundred ten, such additional rate of tax shall be in addition to any other tax which  such city may impose or may be imposing pursuant to this article or any other law and such additional rate of tax shall not be subject to pre-emption. The  maximum  three  percent  rate  referred to in this section shall be calculated without reference to the additional one percent rate  of  tax which  the  city  of  New  Rochelle is authorized and empowered to adopt pursuant to section twelve hundred ten.   * NB There are 2 sub (n)'s   * (n) The county of Tioga shall have the  sole  right  to  impose  the additional  one  percent  rate of tax which such county is authorized to impose pursuant to the authority of section twelve hundred ten  of  this article.  Such  additional rate of tax shall be in addition to any other tax which such county may impose or may be  imposing  pursuant  to  this article  or  any  other law and such additional rate of tax shall not be subject to preemption. The maximum three percent  rate  referred  to  in this section shall be calculated without reference to the additional one percent  rate  of  tax  which  the  county  of  Tioga  is authorized and empowered to adopt pursuant  to  section  twelve  hundred  ten  of  this article.   * NB There are 2 sub (n)'s  (o)  The  county  of  Ulster  shall  have the sole right to impose the additional one percent rate of tax which such county  is  authorized  to impose  pursuant  to  the  authority of section twelve hundred ten, such additional rate of tax shall be in addition to any other tax which  such county  may  impose  or  may be imposing pursuant to this article or any other law and such additional rate  of  tax  shall  not  be  subject  to preemption.  The  maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the county of Ulster is authorized and empowered  to  adopt pursuant to section twelve hundred ten.   * (p)  The  county of Herkimer shall have the sole right to impose the additional one percent rate of tax which such county  is  authorized  to impose  pursuant  to  the  authority of section twelve hundred ten, such additional rate of tax shall be in addition to any other tax which  such county  may  impose  or  may be imposing pursuant to this article or any other law and such additional rate  of  tax  shall  not  be  subject  to preemption,  pursuant to an agreement entered into between the county of Herkimer and the city of Little Falls on April twelfth, nineteen hundred ninety-four, and filed with the clerk of the county legislature  of  the county  of  Herkimer. The maximum three percent rate referred to in this section shall be calculated without  reference  to  the  additional  one percent  rate  of  tax  which  the  county of Herkimer is authorized and empowered to adopt pursuant to section twelve hundred ten.   * NB There are 2 sub (p)'s   * (p) The county of Genesee shall have the sole right  to  impose  the additional  one  percent  rate of tax which such county is authorized to impose pursuant to the authority of section  twelve  hundred  ten,  such additional  rate of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to  this  article  or  any other  law  and  such  additional  rate  of  tax shall not be subject to preemption. The maximum three percent rate referred to in  this  section shall be calculated without reference to the additional one percent rate of  tax which the county of Genesee is authorized and empowered to adopt pursuant to section twelve hundred ten.   * NB There are 2 sub (p)'s  (q) The county of Rensselaer shall have the sole right to  impose  the additional  one  percent  rate of tax which such county is authorized to impose pursuant to the authority of section  twelve  hundred  ten,  such additional  rate of tax shall be in addition to any other tax which such county  may  impose  or  may be imposing pursuant to this article or any other law and such additional rate  of  tax  shall  not  be  subject  to preemption.  The  maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the county of Rensselaer is  authorized  and  empowered  to adopt pursuant to section twelve hundred ten.  (r)  The  county  of  Columbia shall have the sole right to impose the additional one percent rate of tax which such county  is  authorized  to impose  pursuant  to the authority of section twelve hundred ten of this article. Such additional rate of tax shall be in addition to  any  other tax  which  such  county  may impose or may be imposing pursuant to this article or any other law and such additional rate of tax  shall  not  be subject  to  preemption.  The  maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the  county  of  Columbia  is  authorized  and empowered  to  adopt  pursuant  to  section  twelve  hundred ten of this article.  (s) (1) Notwithstanding any other provision of this section, each city in the county of Oswego shall have prior right to impose:  (A) all of the taxes described in article twenty-eight of this chapter as authorized by subdivision (a) of section twelve  hundred  ten  or  by section  twelve  hundred  eleven of this article, up to the maximum rate authorized by the opening paragraph of such section twelve hundred ten.  (B) any or all of the taxes described in subdivisions  (b),  (d),  (e) and  (f)  of section eleven hundred five of this chapter, and, where the tax described in such subdivision (b) of section eleven hundred five  is imposed,  all  of  the  taxes  described  in clauses (E), (G) and (H) of subdivision (a) of section  eleven  hundred  ten  of  this  chapter,  as authorized  by  subdivision  (b)  of  section twelve hundred ten of this article.  (2) Notwithstanding any provision of this article, during  any  period that  the county of Oswego is authorized to impose an additional rate of tax by section twelve hundred ten of this  article,  such  county  shall have the sole right to impose such additional rate, such additional rate of  tax  shall  be  in  addition  to any other tax which such county may impose or may be imposing pursuant to this article or any other law, and such additional rate of tax shall not  be  subject  to  pre-emption  and shall  apply  only  in the area of the county outside the cities in such county, provided that such additional rate of the county shall apply  in a  city  in  such  county  to  the  extent  the city does not impose tax pursuant to the authority of section twelve hundred ten of this  article at a rate greater than three percent.  (t)  The  county  of  Schuyler shall have the sole right to impose the additional one percent rate of tax which such county  is  authorized  to impose  pursuant  to the authority of section twelve hundred ten of this article. Such additional rate of tax shall be in addition to  any  other tax  which  such  county  may impose or may be imposing pursuant to this article or any other law and such additional rate of tax  shall  not  be subject  to  preemption.  The  maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the  county  of  Schuyler  is  authorized  and empowered  to  adopt  pursuant  to  section  twelve  hundred ten of this article.    * (u) The county of Chenango shall have the sole right to  impose  the additional  one  percent  rate of tax which such county is authorized to impose pursuant to the authority of section twelve hundred ten  of  this article.  Such  additional rate of tax shall be in addition to any other tax  which  such  county  may impose or may be imposing pursuant to this article or any other law and such additional rate of tax  shall  not  be subject  to  preemption.  The  maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the  county  of  Chenango  is  authorized  and empowered  to  adopt  pursuant  to  section  twelve  hundred ten of this article.   * NB There are 3 sub (u)'s   * (u) The county of Chemung shall have the sole right  to  impose  the additional  one  percent  rate of tax which such county is authorized to impose pursuant to the authority of section twelve hundred ten  of  this article.  Such  additional rate of tax shall be in addition to any other tax which such county may impose or may be  imposing  pursuant  to  this article  or  any  other law and such additional rate of tax shall not be subject to preemption. The maximum three percent  rate  referred  to  in this section shall be calculated without reference to the additional one percent  rate  of  tax  which  the  county  of Chemung is authorized and empowered to adopt pursuant  to  section  twelve  hundred  ten  of  this article.   * NB There are 3 sub (u)'s   * (u)  The  county  of  Seneca shall have the sole right to impose the additional one percent rate of tax which such county  is  authorized  to impose  pursuant  to the authority of section twelve hundred ten of this article. Such additional rate of tax shall be in addition to  any  other tax  which  such  county  may impose or may be imposing pursuant to this article or any other law and such additional rate of tax  shall  not  be subject  to  preemption.  The  maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax  which  the  county  of  Seneca  is  authorized  and empowered  to  adopt  pursuant  to  section  twelve  hundred ten of this article.   * NB There are 3 sub (u)'s   * (v) The county of Niagara shall have the sole right  to  impose  the additional  one  percent  rate of tax which such county is authorized to impose pursuant to the authority of section twelve hundred ten  of  this article.  Such  additional rate of tax shall be in addition to any other tax which such county may impose or may be  imposing  pursuant  to  this article  or  any  other law and such additional rate of tax shall not be subject to preemption. The maximum three percent  rate  referred  to  in this section shall be calculated without reference to the additional one percent  rate  of  tax  which  the  county  of Niagara is authorized and empowered to adopt pursuant  to  section  twelve  hundred  ten  of  this article.   * NB There are 2 sub (v)'s   * (v)  The  county of Dutchess shall have the sole right to impose the additional three-quarters of one percent rate of tax which  such  county is  authorized  to  impose  pursuant  to the authority of section twelve hundred ten of this article. Such additional rate of  tax  shall  be  in addition  to  any  other  tax  which  such  county  may impose or may be imposing pursuant to this article or any other law and  such  additional rate  of  tax  shall  not  be  subject  to preemption. The maximum three percent rate referred to in this section  shall  be  calculated  without reference  to  the  additional three-quarters of one percent rate of tax  which the county of  Dutchess  is  authorized  and  empowered  to  adopt pursuant to section twelve hundred ten of this article.   * NB There are 2 sub (v)'s   * (w) The county of Montgomery shall have the sole right to impose the additional  one  percent  rate of tax which such county is authorized to impose pursuant to the authority of section twelve hundred ten  of  this article.  Such  additional rate of tax shall be in addition to any other tax which such county may impose or may be  imposing  pursuant  to  this article  or  any  other law and such additional rate of tax shall not be subject to preemption. The maximum three percent  rate  referred  to  in this section shall be calculated without reference to the additional one percent  rate  of  tax  which the county of Montgomery is authorized and empowered to adopt pursuant  to  section  twelve  hundred  ten  of  this article.   * NB There are 2 sub (w)'s   * (w)  The  county  of  Yates  shall have the sole right to impose the additional one percent rate of tax which such county  is  authorized  to impose  pursuant  to the authority of section twelve hundred ten of this article. Such additional rate of tax shall be in addition to  any  other tax  which  such  county  may impose or may be imposing pursuant to this article or any other law and such additional rate of tax  shall  not  be subject  to  preemption.  The  maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of  tax  which  the  county  of  Yates  is  authorized  and empowered  to  adopt  pursuant  to  section  twelve  hundred ten of this article.   * NB There are 2 sub (w)'s  (x) The county of Schenectady shall have the sole right to impose  the additional  one-half  of  one  percent  rate of tax which such county is authorized to impose pursuant to the authority of section twelve hundred ten of this article. Such additional rate of tax shall be in addition to any other tax which such county may impose or may be  imposing  pursuant to  this  article or any other law and such additional rate of tax shall not be subject to preemption. The maximum three percent rate referred to in this section shall be calculated without reference to the  additional one-half  of  one percent rate of tax which the county of Schenectady is authorized and empowered to adopt pursuant to section twelve hundred ten of this article.  (y) The county of Livingston shall have the sole right to  impose  the additional  one  percent  rate of tax which such county is authorized to impose pursuant to the authority of section twelve hundred ten  of  this article.  Such  additional rate of tax shall be in addition to any other tax which such county may impose or may be  imposing  pursuant  to  this article  or  any  other law and such additional rate of tax shall not be subject to preemption. The maximum three percent  rate  referred  to  in this section shall be calculated without reference to the additional one percent  rate  of  tax  which the county of Livingston is authorized and empowered to adopt pursuant  to  section  twelve  hundred  ten  of  this article.  (z)  The  county  of Sullivan shall have the sole right to impose both additional one-half of one percent rates of tax  which  such  county  is authorized to impose pursuant to the authority of section twelve hundred ten  of  this article. Such additional rates of tax shall be in addition to any other tax which  such  county  may  impose  or  may  be  imposing pursuant  to  this article or any other law and such additional rates of tax shall not be subject to preemption. The maximum three  percent  rate referred to in this section shall be calculated without reference to the additional  one-half  of  one  percent  rates of tax which the county of  Sullivan is authorized and empowered to adopt pursuant to section twelve hundred ten of this article.  (z-1)  The  county  of  Lewis  shall have the sole right to impose the additional three-quarters of one percent rate of tax which  such  county is  authorized  to  impose  pursuant  to the authority of section twelve hundred ten of this article. Such additional rate of  tax  shall  be  in addition  to  any  other  tax  which  such  county  may impose or may be imposing pursuant to this article or any other law and  such  additional rate  of  tax  shall  not  be  subject  to preemption. The maximum three percent rate referred to in this section  shall  be  calculated  without reference  to  the  additional three-quarters of one percent rate of tax which the county of Lewis is authorized and empowered to adopt  pursuant to section twelve hundred ten of this article.   * (aa)  The  county  of Broome shall have the sole right to impose the additional one percent rate of tax which such county  is  authorized  to impose  pursuant  to  the  authority of section twelve hundred ten, such additional rate of tax shall be in addition to any other tax which  such county  may  impose  or  may be imposing pursuant to this article or any other law and such additional rate  of  tax  shall  not  be  subject  to preemption.  The  maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the county of Broome is authorized and empowered  to  adopt pursuant to section twelve hundred ten.   * NB There are 2 sub (aa)'s   * (aa)  The county of Delaware shall have the sole right to impose the additional one percent rate of tax which such county  is  authorized  to impose  pursuant  to the authority of section twelve hundred ten of this article. Such additional rate of tax shall be in addition to  any  other tax  which  such  county  may impose or may be imposing pursuant to this article or any other law and such additional rate of tax  shall  not  be subject  to  preemption.  The  maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the  county  of  Delaware  is  authorized  and empowered  to  adopt  pursuant  to  section  twelve  hundred ten of this article.   * NB There are 2 sub (aa)'s   * (bb) The county of Schoharie shall have the sole right to impose the additional one percent rate of tax which such county  is  authorized  to impose  pursuant  to the authority of section twelve hundred ten of this article. Such additional rate of tax shall be in addition to  any  other tax  which  such  county  may impose or may be imposing pursuant to this article or any other law and such additional rate of tax  shall  not  be subject  to  preemption.  The  maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the county  of  Schoharie  is  authorized  and empowered  to  adopt  pursuant  to  section  twelve  hundred ten of this article.   * NB There are 2 sub (bb)'s   * (bb) The county of Orange shall have the sole right  to  impose  the additional  three-quarters  of one percent rate of tax which such county is authorized to impose pursuant to  the  authority  of  section  twelve hundred  ten  of  this  article. Such additional rate of tax shall be in addition to any other tax  which  such  county  may  impose  or  may  be imposing  pursuant  to this article or any other law and such additional rate of tax shall not  be  subject  to  preemption.  The  maximum  three percent  rate  referred  to  in this section shall be calculated without reference to the additional three-quarters of one percent  rate  of  tax  which the county of Orange is authorized and empowered to adopt pursuant to section twelve hundred ten of this article.   * NB There are 2 sub (bb)'s   * (cc)  The  county of Clinton shall have the sole right to impose the additional one percent rate of tax which such county  is  authorized  to impose  pursuant  to the authority of section twelve hundred ten of this article. Such additional rate of tax shall be in addition to  any  other tax  which  such  county  may impose or may be imposing pursuant to this article or any other law and such additional rate of tax  shall  not  be subject  to  preemption.  The  maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which  the  county  of  Clinton  is  authorized  and empowered  to  adopt  pursuant  to  section  twelve  hundred ten of this article.  Net  collections  from  any  additional  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-three,  pursuant  to  the authority of 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  entered  into  pursuant  to  the  authority  of subdivision (c) of section twelve hundred sixty-two of this article.   * NB There are 2 sub (cc)'s   * (cc)  The  county  of  Essex shall have the sole right to impose the additional one percent rate of tax which such county  is  authorized  to impose  pursuant  to the authority of section twelve hundred ten of this article. Such additional rate of tax shall be in addition to  any  other tax  which  such  county  may impose or may be imposing pursuant to this article or any other law and such additional rate of tax  shall  not  be subject  to  preemption.  The  maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of  tax  which  the  county  of  Essex  is  authorized  and empowered  to  adopt  pursuant  to  section  twelve  hundred ten of this article.   * NB There are 2 sub (cc)'s   * (dd) The county of Jefferson shall have the sole right to impose the additional one percent rate of tax which such county  is  authorized  to impose  pursuant  to the authority of section twelve hundred ten of this article. Such additional rate of tax shall be in addition to  any  other tax  which  such  county  may impose or may be imposing pursuant to this article or any other law and such additional rate of tax  shall  not  be subject  to  preemption.  The  maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the county  of  Jefferson  is  authorized  and empowered  to  adopt  pursuant  to  section  twelve  hundred ten of this article.   * NB There are 2 sub (dd)'s   * (dd) The county of Onondaga shall have the sole right to impose  the additional  one  percent  rate of tax which such county is authorized to impose pursuant to the authority of section twelve hundred ten  of  this article.  Such  additional rate of tax shall be in addition to any other tax which such county may impose or may be  imposing  pursuant  to  this article  or  any  other law and such additional rate of tax shall not be subject to preemption. The maximum three percent  rate  referred  to  in this section shall be calculated without reference to the additional one percent  rate  of  tax  which  the  county of Onondaga is authorized and empowered to adopt pursuant  to  section  twelve  hundred  ten  of  this article.   * NB There are 2 sub (dd)'s  (ee)  The county of Chautauqua shall have the sole right to impose the additional one percent rate of tax which such county  is  authorized  to impose  pursuant  to the authority of section twelve hundred ten of this article. Such additional rate of tax shall be in addition to  any  other tax  which  such  county  may impose or may be imposing pursuant to this article or any other law and such additional rate of tax  shall  not  be subject  to  preemption.  The  maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the county of  Chautauqua  is  authorized  and empowered  to  adopt  pursuant  to  section  twelve  hundred ten of this article.  (ff) The county of Putnam shall have the  sole  right  to  impose  the additional  one  percent  rate of tax which such county is authorized to impose pursuant to the authority of section twelve hundred ten  of  this article.  Such  additional rate of tax shall be in addition to any other tax which such county may impose or may be  imposing  pursuant  to  this article  or  any  other law and such additional rate of tax shall not be subject to preemption. The maximum three percent  rate  referred  to  in this section shall be calculated without reference to the additional one percent  rate  of  tax  which  the  county  of  Putnam is authorized and empowered to adopt pursuant  to  section  twelve  hundred  ten  of  this article.   * (gg)  The county of Franklin shall have the sole right to impose the additional one percent rate of tax which such county  is  authorized  to impose  pursuant  to the authority of section twelve hundred ten of this article. Such additional rate of tax shall be in addition to  any  other tax  which  such  county  may impose or may be imposing pursuant to this article or any other law and such additional rate of tax  shall  not  be subject  to  preemption.  The  maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the  county  of  Franklin  is  authorized  and empowered  to  adopt  pursuant  to  section  twelve  hundred ten of this article.   * NB There are 2 sub (gg)'s   * (gg) The county of Ontario shall have the sole right to  impose  the additional one-eighth of one percent and the additional three-eighths of one  percent  rates  of  tax  which  such county is authorized to impose pursuant to the authority of section twelve hundred ten of this article. Such additional rates of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to  this  article  or any  other  law and such additional rates of tax shall not be subject to preemption. Net collections from the  additional  three-eighths  of  one percent  rate  imposed  pursuant  to  the  authority of subclause (B) of clause forty of subparagraph (i) of the  opening  paragraph  of  section twelve  hundred  ten  of  this  article  shall  be  set aside for county purposes and shall not be subject to any revenue distribution  agreement entered  into  pursuant  to  the authority of subdivision (c) of section twelve hundred sixty-two or section twelve hundred sixty-two-r  of  this article,  as  added  by chapter thirty-seven of the laws of two thousand six. The maximum three percent rate referred to in this section shall be calculated without reference to the additional one-eighth of one percent or three-eighths of one percent rate of tax which the county of  Ontario is  authorized and empowered to adopt pursuant to section twelve hundred ten of this article.   * NB There are 2 sub (gg)'s  (hh) Notwithstanding the foregoing provisions of this section or other law to the contrary:  (1) If a county, other than a county to which subdivision (c) of  this section  applies  and other than Oswego county, and a city in the county each impose sales and compensating use taxes pursuant to  the  authority of subpart B of part one of this article, and  (A)  neither  elects  to  tax  motor  fuel  and  diesel  motor fuel as described in subdivision (m) of section eleven hundred  eleven  of  this chapter,  the provisions of paragraph two of subdivisions (a) and (b) of this section shall apply to their rates of tax on motor fuel and  diesel motor fuel in such city; or  (B) both elect to tax motor fuel and diesel motor fuel as described in subdivision  (m)  of section eleven hundred eleven of this chapter, each shall have the prior right to the taxes on such fuels  as  described  in subdivision (m) of section eleven hundred eleven of this chapter, to the extent  of one-half the maximum rate authorized for such county or city, without regard to whether they have  chosen  the  two  dollar  or  three dollar base on which such taxes may be imposed; or  (C) only one of them elects to tax motor fuel and diesel motor fuel as described  in  subdivision  (m) of section eleven hundred eleven of this chapter, the one that did not make such election shall  have  the  prior right  to  impose  taxes  on  such fuels described in subdivision (m) of section eleven hundred eleven of this chapter, to the extent of one-half the maximum rate, and the one that did make such election shall have the prior right to impose taxes on such fuels described in  subdivision  (m) of  section  eleven  hundred  eleven  of  this chapter, to the extent of one-half the maximum rate authorized for such locality but  with  regard to  whether  it  chose the two dollar or three dollar base on which such taxes may be imposed.  (2) If a county to which subdivision (c) of this section applies and a city in such  county  each  impose  sales  and  compensating  use  taxes pursuant to the authority of subpart B of part one of this article, and  (A)  neither  elects  to  tax  motor  fuel  and  diesel  motor fuel as described in subdivision (m) of section eleven hundred  eleven  of  this chapter,  the  provisions of subdivision (c) of this section shall apply to their rates of tax on motor fuel and diesel motor fuel in such  city; or  (B) both elect to tax motor fuel and diesel motor fuel as described in subdivision  (m)  of  section eleven hundred eleven of this chapter, the county shall have the prior right to  impose  taxes  on  such  fuels  as described  in  subdivision  (m) of section eleven hundred eleven of this chapter, to the extent of two-thirds, and the city shall have the  prior right  to  impose taxes on such fuels as described in subdivision (m) of section eleven  hundred  eleven  of  this  chapter,  to  the  extent  of one-third,  of  the  maximum  rate  authorized for such county and city, without regard to whether they have  chosen  the  two  dollar  or  three dollar base on which such taxes may be imposed; or  (C) only one of them elects to tax motor fuel and diesel motor fuel as described  in  subdivision  (m) of section eleven hundred eleven of this chapter, if the county did not make such election,  it  shall  have  the prior  right  to impose taxes on such fuels described in subdivision (m) of section eleven hundred eleven of  this  chapter,  to  the  extent  of two-thirds  the  maximum  rate  authorized,  and the city shall have the prior right to impose taxes on such fuels described in  subdivision  (m) of  section  eleven  hundred  eleven  of  this chapter, to the extent of one-third the maximum rate authorized for such city but with  regard  to whether  it  chose the two dollar or three dollar base on which such tax may be imposed; and, if the city did not make  the  election,  it  shall have  the  prior  right  to  impose  taxes  on  such  fuels described in subdivision (m) of section eleven hundred eleven of this chapter, to the  extent of one-third the maximum rate authorized, and  the  county  shall have  the  prior  right  to  impose  taxes  on  such  fuels described in subdivision (m) of section eleven hundred eleven of this chapter, to the extent  of  two-thirds  the  maximum rate authorized for such county but with regard to whether it chose the two dollar or three dollar  base  on which such taxes may be imposed.  (3)  In Oswego county, references in subparagraph (A) of paragraph one of subdivision (s) of this section to tax imposed  by  a  city  in  such county  at  the  maximum  rate  authorized  or  in  subparagraph  (B) of subdivision (s) of this section to the taxes  described  in  subdivision (b)  of  section  eleven  hundred five of this chapter shall include tax imposed by the city pursuant to any election it makes under  subdivision (m)  of  section  eleven  hundred  eleven of this chapter, regardless of whether such city chooses the two dollar or three dollar base  on  which such tax may be imposed.  (4)  Nothing  in  this  subdivision  or  in subdivision (m) of section eleven hundred eleven of this chapter shall be construed to  affect  the authority  of  a  county  or  city  to  impose an additional rate of tax pursuant to this article, provided that, if a county or city  makes  the election  described  in subdivision (m) of section eleven hundred eleven of this chapter, such election shall  apply  uniformly  to  any  tax  it imposes  pursuant  to  the  authority  of  subpart B of part one of this article, including any additional  rate  of  tax  it  is  authorized  to impose.  (5)  For purposes of this section, the terms "maximum rate authorized" and "maximum rate" shall each have the same meaning as  in  subdivisions (a), (b) and (c) of this section.   * (ii)  The county of St. Lawrence shall have the sole right to impose the additional one percent rate of tax which such county  is  authorized to  impose  pursuant  to  the authority of section twelve hundred ten of this article. Such additional rate of tax shall be in  addition  to  any other  tax  which  such county may impose or may be imposing pursuant to this article or any other law and such additional rate of tax shall  not be  subject to preemption. The maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the county of St. Lawrence is  authorized  and empowered  to  adopt  pursuant  to  section  twelve  hundred ten of this article.   * NB There are 2 sb (ii)'s   * (ii) The county of Hamilton shall have the sole right to impose  the additional  one  percent  rate of tax which such county is authorized to impose pursuant to the authority of section twelve hundred ten  of  this article.  Such  additional rate of tax shall be in addition to any other tax which such county may impose or may be  imposing  pursuant  to  this article  or  any  other law and such additional rate of tax shall not be subject to preemption. The maximum three percent  rate  referred  to  in this section shall be calculated without reference to the additional one percent  rate  of  tax  which  the  county of Hamilton is authorized and empowered to adopt pursuant  to  section  twelve  hundred  ten  of  this article.   * NB There are 2 sb (ii)'s  (jj) The county of Westchester shall have the sole right to impose the additional  one  percent  rate of tax which such county is authorized to impose pursuant to the authority of section twelve hundred ten  of  this article  in  the  area of the county outside the cities of Mount Vernon, New Rochelle, White Plains and Yonkers.  Such  additional  rate  of  tax shall  be  in  addition to any other tax which such county may impose or may be imposing pursuant to this article  or  any  other  law  and  such  additional  rate  of tax shall not be subject to preemption. The maximum three percent rate referred to  in  this  section  shall  be  calculated without  reference  to  the additional one percent rate of tax which the county  of  Westchester is authorized and empowered to adopt pursuant to section twelve hundred ten of this article.