NY Tax L § 1262-A (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 4 - Disposition of Revenues 1262-A - Sales Tax; Tompkins County.

§ 1262-a. Sales tax; Tompkins county. (a) In the event that the county of  Tompkins and the city of Ithaca both impose the same taxes described in section twelve hundred two, twelve hundred three  or  twelve  hundred ten  of  this chapter, the county shall have power to impose or continue to impose such taxes on the area of the county outside such city  up  to the maximum rate authorized therefor. In such event, notwithstanding the provisions  of the preceding section, the portion of the net collections received by the county by reason of its additional rate  on  such  area, shall  be allocated quarterly to the towns in such area in proportion to their respective  populations,  and  allocated  between  the  towns  and villages, if any village elects to take its share in cash, in proportion to  their  respective  populations,  determined  in  accordance with the latest decennial federal  census  or  special  population  census  taken pursuant  to  section  twenty of the general municipal law completed and published prior to the end of the quarter for which  the  allocation  is made.  (b) Notwithstanding any other provision of law to the contrary, if the county  of  Tompkins imposes the additional one-half or one percent rate of tax pursuant to the provisions of section twelve hundred ten of  this article,  the  net  collections  received  by  the county of Tompkins on account of such  additional  rate  during  the  first  six  months  such additional rate is in effect shall be retained by the county of Tompkins to  be  used for any county purpose. Thereafter, seventy-five per centum of net  collections  attributable  to  such  additional  rate  shall  be retained  by  the county of Tompkins, to be used for any county purpose, and the remaining twenty-five per centum of such net  collections  shall be allocated as follows:  (1)  Where  the city of Ithaca imposes a tax pursuant to the authority of subdivision (a) of section one  thousand  two  hundred  ten  of  this article,  that  portion  received  by  the  county  on  account  of  the additional tax imposed by the county within the city of Ithaca shall  be allocated  to  the city of Ithaca to be used for any city purpose. Where the city of Ithaca does not impose a tax pursuant to  the  authority  of such  subdivision (a) of section one thousand two hundred ten the amount required to be allocated to such city, to be used for any city  purpose, shall  be  determined in proportion to such city's population determined as  a  portion  of  the  county's  total  population  as  determined  in accordance   with   the  latest  decennial  federal  census  or  special population census taken  pursuant  to  section  twenty  of  the  general municipal  law  completed  and published prior to the end of the quarter for which the allocation is made.  (2) The balance of such twenty-five per centum, after deduction of the amount allocated to the city of Ithaca pursuant to paragraph one of this subdivision, shall be allocated to the towns of such county, and between towns and villages, if any village elects to take its share in cash,  in the  manner described in subdivision (a) of this section with respect to the area of the county outside the city of Ithaca.