NY Tax L § 1202 (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 1 - Authority to Impose Taxes Sub Part A - Taxes Administered by Cities, Counties and School Districts 1202 - Taxes Administered by Counties Not Wholly Within a City.

§  1202.  Taxes administered by counties not wholly within a city. (a) Notwithstanding any other provision of law to the contrary,  any  county in  this  state,  except  a  county  wholly  within  a  city,  is hereby authorized and empowered, subject to the limitations and  exemptions  in part  II  of  this article, to adopt and amend local laws, ordinances or resolutions imposing in any such  county  any  of  the  types  of  taxes authorized under subdivisions (c), (d) and (e) of section twelve hundred one,  at  the  rates provided for therein, such taxes to be administered and collected in the manner provided for in subpart A  of  part  III  of this article.  (b) Any county authorized and empowered to impose a tax as provided by this  section,  may, before acting hereunder, by resolution of its board of supervisors, cause to be submitted to the qualified electors of  said county,  in  the  manner  provided  for  the submission of a question to electors by the election law and article three  of  the  county  law,  a proposition  or  question  as  to whether such a tax shall be imposed by said county under the provisions of this section.  (c) Notwithstanding the provisions of this article or any other law, a local law, ordinance or resolution adopted by a county, imposing  a  tax of  the  type authorized under subdivision (e) of section twelve hundred one of this chapter may provide that such tax shall be administered  and collected  by  the  commissioner of motor vehicles or his agents. In the event that such local law, ordinance or resolution does so provide, such tax shall not be imposed upon an application for the re-registration  of a  motor  vehicle, and further, the commissioner of motor vehicles shall enter  into  an  agreement  with  the  finance  administrator  or  other appropriate  fiscal officer of such county, which agreement shall govern the administration and collection of any such tax. Such agreement  shall have the force and effect of a rule or regulation of the commissioner of motor  vehicles  and shall be filed and published in accordance with any statutory  requirements  relating  thereto.  Notwithstanding  any  other provision  of law, such agreement shall provide for the exclusive method of collection, custody and remittal of the proceeds of any such tax; for the payment by such county of the reasonable expenses actually  incurred by  the  department  of motor vehicles in connection with the collection and administration of any such tax; for the department of motor vehicles periodically to provide an accounting to the appropriate  county  fiscal officer  summarizing  revenues  collected  and  administrative  expenses actually incurred by the department pursuant to such agreement with  the county;  and  for  such  other matters as may be necessary and proper to effectuate the purposes of such agreement.   * (d) (i) For the purposes of this subdivision, "entertainment"  means all  forms  of  commercial or professional entertainment, including, but not limited to, concerts, professional athletic  events,  theatrical  or operatic  performances,  and  trade  shows performed or conducted within arenas or facilities with a permanent seating capacity in excess of  two thousand  five  hundred  persons.  Events  performed  at or sponsored by colleges or universities, any  amateur  athletic  competitions  and  all events  and  programs  conducted  at  a facility owned or operated by an off-track betting corporation or a non-profit racing  association  shall be excluded from the provisions of this subdivision.  (ii)  Notwithstanding any other provisions of law to the contrary, the county of Nassau is hereby authorized and empowered to adopt  and  amend local laws, ordinances and resolutions imposing in such county a tax, in addition  to  any  other  tax  authorized  and  imposed pursuant to this article or other law such as the legislature has or would have the power and authority to impose an assessment, to be known as an  "entertainment surcharge"  upon every facility or arena as referred to in paragraph (i)  of  this  subdivision  selling  tickets  for  admission  to  places   of entertainment  in  the county, in addition to the admission price of the tickets sold, at a rate of one dollar and fifty cents on each  admission ticket.  Such  surcharge  shall  be  imposed at facilities and arenas as referred to in paragraph (i) of this subdivision.  (iii) Such tax  may  be  collected  and  administered  by  the  county treasurer or other fiscal officers of Nassau county by such means and in such  manner  as other taxes which are now collected and administered by such officers or as  otherwise  may  be  provided  by  such  local  law, ordinance or resolution.   * NB Repealed December 31, 2023  (e) Notwithstanding the provisions of this article or any other law, a local  law,  ordinance or resolution adopted by a county, imposing a tax of the type authorized under subdivision (e) of section  twelve  hundred one  of this article may provide that such tax shall be administered and collected by the commissioner of motor vehicles or his  or  her  agents; provided, however, that the amount of such taxes in the county of Nassau on  the  use of all passenger motor vehicles of a type commonly used for noncommercial purposes owned by residents of the county shall  be  at  a rate  per  annum  for each such vehicle not in excess of fifteen dollars regardless of the weight of such vehicle; and the amount of  such  taxes on  the  use  of  trucks, buses and other such commercial motor vehicles used principally in connection with a business carried  on  within  such county, except when owned and used in connection with the operation of a farm  by  the  owner or tenant thereof, shall be at a rate per annum for each such vehicle of not in excess of forty dollars.  (f)  The  county  of  Westchester,  in  imposing  taxes  of  the  type authorized  under  subdivision (e) of section twelve hundred one of this part, may impose taxes on the use of passenger motor vehicles of a  type commonly  used  for  non-commercial  purposes  owned by residents of the county at a rate per annum for each such vehicle of  not  in  excess  of fifteen  dollars  if  such  vehicle weighs thirty-five hundred pounds or less and not in excess of thirty  dollars  per  annum  if  such  vehicle weighs  more  than  thirty-five  hundred pounds; and taxes on the use of trucks, buses and other such commercial motor vehicles used  principally in  connection with a business carried on within the county, except when owned and used in connection with the operation of a farm by  the  owner or  tenant  thereof, at a rate per annum for each such vehicle of not in excess of thirty dollars.  (g) The county of Suffolk, in imposing taxes of  the  type  authorized under subdivision (e) of section twelve hundred one of this subpart, may impose  taxes  on the use of passenger motor vehicles of a type commonly used for non-commercial purposes owned by residents of the county  at  a rate per annum for each such vehicle of not in excess of fifteen dollars if  such  vehicle  weighs  thirty-five hundred pounds or less and not in excess of thirty dollars per annum if  such  vehicle  weighs  more  than thirty-five  hundred  pounds;  and taxes on the use of trucks, buses and other such commercial motor vehicles used principally in connection with a business carried on within the county, except when owned and  used  in connection  with the operation of a farm by the owner or tenant thereof, at a rate per annum for each such vehicle of not  in  excess  of  thirty dollars.