NY Tax L § 1212 (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 B - Taxes Administered by State Tax Commission 1212 - Certain Taxes of School Districts Administered by Commissioner.

§   1212.   Certain   taxes   of   school  districts  administered  by commissioner.  (a) Any school district which is coterminous with, partly within or wholly within a city having a  population  of  less  than  one hundred  twenty-five  thousand,  is  hereby authorized and empowered, by majority vote of the whole number of its school authorities,  to  impose for  school  district  purposes,  within  the territorial limits of such school  district  and  without  discrimination  between  residents   and nonresidents  thereof, the taxes described in subdivision (b) of section eleven hundred five (but excluding the tax on prepaid telephone  calling services)  and the taxes described in clauses (E) and (H) of subdivision (a) of section eleven hundred ten, including the transitional provisions in subdivision (b) of section eleven hundred six of this chapter, so far as such provisions can be made applicable to the taxes imposed  by  such school  district and with such limitations and special provisions as are set forth in this article, such taxes to  be  imposed  at  the  rate  of one-half,  one, one and one-half, two, two and one-half or three percent which rate shall be uniform for all portions and all types  of  receipts and uses subject to such taxes. In respect to such taxes, all provisions of  the  resolution  imposing  them,  except  as  to  rate and except as otherwise provided herein, shall be  identical  with  the  corresponding provisions  in  such article twenty-eight of this chapter, including the applicable definition and exemption provisions of such article,  so  far as  the  provisions  of such article twenty-eight of this chapter can be made applicable to the taxes imposed by such school  district  and  with such  limitations  and  special  provisions  as  are  set  forth in this article. The taxes  described  in  subdivision  (b)  of  section  eleven hundred  five  (but  excluding  the  tax  on  prepaid  telephone calling service) and clauses (E) and (H) of subdivision (a)  of  section  eleven hundred  ten, including the transitional provision in subdivision (b) of such section eleven hundred six of this chapter, may not be  imposed  by such  school  district unless the resolution imposes such taxes so as to include all portions and all types of receipts and uses subject  to  tax under  such  subdivision  (but  excluding  the  tax on prepaid telephone calling service) and clauses.  Provided, however, that, where  a  school district  imposes  such  taxes,  such taxes shall omit the provision for refund or credit contained in subdivision (d) of section eleven  hundred nineteen  of  this  chapter with respect to such taxes described in such subdivision (b) of  section  eleven  hundred  five  unless  such  school district  elects  to provide such provision or, if so elected, to repeal such provision, and shall omit the exemptions provided in paragraph  two of  subdivision  (ee)  and  paragraph two of subdivision (ii) of section eleven hundred fifteen of  this  chapter  unless  such  school  district elects otherwise, and shall omit the exemption provided in paragraph two of  subdivision  (kk)  of section eleven hundred fifteen of this chapter unless such school district elects otherwise.  (b) A tax so imposed shall be in addition to any tax which a county or city may impose or may be imposing pursuant to this article or any other law, and may be so imposed notwithstanding any  inconsistent  provisions of  this article or of any other law and notwithstanding that the county or city may impose or may be imposing the taxes  authorized  by  section twelve hundred ten at the maximum rate authorized therefor.  (c)  No  such  action  to  impose  the  taxes or provide or repeal the exemptions authorized by subdivision (a) of this section shall be  taken by  a  school  district until after the school authorities thereof shall have held a public hearing thereon, after notice  given  in  the  manner required  by  law  for the giving of notice of the annual meeting of the school district, except that if it be a city school district such notice  shall be given in the manner required by law for a public hearing on its tentative budget.  (d) All actions taken by majority votes of school authorities pursuant to this section shall be deemed resolutions under this article and shall be official records of the school district in which they are taken.  (e)  A  resolution imposing a tax pursuant to this section, increasing or decreasing the rate of such tax, or repealing or suspending such  tax must  go  into  effect  only on one of the following dates: March first, June  first,  September  first  or  December  first;  provided,  that  a resolution  providing  for the refund or credit described in subdivision (d) of section eleven hundred nineteen of this chapter or repealing such provision must go into effect only on March first.  No  such  resolution shall  be effective unless a certified copy of such resolution is mailed by  registered  or  certified  mail   to   the   commissioner   at   the commissioner's  office  in Albany at least ninety days prior to the date it is to become effective.  However,  the  commissioner  may  waive  and reduce  such  ninety-day minimum notice requirement to a mailing of such certified copy by registered or certified mail within a  period  of  not less  than  thirty days prior to such effective date if the commissioner deems such action to be consistent with the commissioner's duties  under section  twelve  hundred fifty of this article and the commissioner acts by resolution.  (f) Certified copies of any resolution described in subdivision (e) of this section shall also be filed with the state department of education, the secretary of state and the state comptroller within five days  after the date it is enacted. Certified copies of any other resolution enacted pursuant to this section shall be filed with the commissioner, the state department   of   education,  the  secretary  of  state  and  the  state comptroller within five days after the date it is enacted.