NY Tax L § 1210 (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 1210 - Taxes of Cities and Counties Administered by State Tax Commission.

§  1210.  Taxes  of  cities  and  counties  administered  by state tax commission. Notwithstanding any other provision of law to the  contrary, but  subject  to  the  limitations  and  exemptions  in  part II of this article, any city in this state or county in this state, except a county wholly within a city, acting through  its  local  legislative  body,  is hereby   authorized  and  empowered  to  adopt  and  amend  local  laws, ordinances or resolutions imposing  in  any  such  city  or  county  the following  taxes,  at  the rate of one-half, one, one and one-half, two, two and one-half or three percent, provided, however, that:  (i) with respect to a city of one million or more  and  the  following counties (1) any such city having a population of one million or more is hereby   authorized  and  empowered  to  adopt  and  amend  local  laws, ordinances or resolutions imposing such taxes in any such city,  at  the rate of four and one-half percent;  (2) the county of Nassau is hereby further authorized and empowered to adopt  and  amend  local  laws,  ordinances or resolutions imposing such taxes at a rate which is three-quarters percent additional to the  three percent  rate authorized above in this paragraph for such county for the period beginning January first, nineteen hundred eighty-six  and  ending November thirtieth, two thousand twenty-three, subject to the limitation set  forth  in  section  twelve hundred sixty-two-e of this article, and also at a rate which is one-half percent additional to the three percent rate authorized above in this paragraph, and which is also additional to the three-quarters percent rate also authorized above in this clause for such county, for the period beginning September first, nineteen  hundred ninety-one and ending November thirtieth, two thousand twenty-three;  (3)  the  county  of  Rensselaer  is  hereby  further  authorized  and empowered to adopt and  amend  local  laws,  ordinances  or  resolutions imposing  such  taxes  at  a rate which is one percent additional to the three percent rate authorized above in this paragraph  for  such  county for  the  period beginning September first, nineteen hundred ninety-four and ending November thirtieth, two thousand twenty-three;  (4) the county of Erie is hereby further authorized and  empowered  to adopt  and  amend  local  laws,  ordinances or resolutions imposing such taxes (i) at a rate which is one percent additional to the three percent rate authorized above in this paragraph for such county for  the  period beginning  January  tenth,  nineteen  hundred  eighty-eight  and  ending November thirtieth, two thousand twenty-three; and (ii) at a rate  which is  three-quarters  of  one percent additional to the three percent rate authorized above in this paragraph, and which is also additional to  the one  percent  rate also authorized above in this clause for such county, for the period beginning December first, two thousand eleven, and ending November thirtieth, two thousand twenty-three;  (5) the  county  of  Cattaraugus  is  hereby  further  authorized  and empowered  to  adopt  and  amend  local  laws, ordinances or resolutions imposing such taxes at a rate which is one  percent  additional  to  the three  percent  rate  authorized above in this paragraph for such county for the period beginning March first, nineteen  hundred  eighty-six  and ending November thirtieth, two thousand twenty-three;  (6)  the  county of Wyoming is hereby further authorized and empowered to adopt and amend local laws, ordinances or resolutions  imposing  such taxes  at  a  rate  which is one percent additional to the three percent rate authorized above in this paragraph for such county for  the  period beginning  September  first,  nineteen  hundred  ninety-two  and  ending November thirtieth, two thousand twenty-three;  (7) the county of Ulster is hereby further authorized and empowered to adopt and amend local laws,  ordinances  or  resolutions  imposing  such taxes  at  a  rate  which is one percent additional to the three percent  rate authorized above in this paragraph for such county for  the  period beginning   September  first,  two  thousand  two  and  ending  November thirtieth, two thousand twenty-three;  (8)  the county of Allegany is hereby further authorized and empowered to adopt and amend local laws, ordinances or resolutions  imposing  such taxes  at  a  rate  which  is:  (i)  one percent additional to the three percent rate authorized above in this paragraph for such county for  the period  beginning December first, nineteen hundred eighty-six and ending November thirtieth, two thousand four; and (ii) one and one-half percent additional to the three percent rate authorized above in this  paragraph for  such  county  for the period beginning December first, two thousand four and ending November thirtieth, two thousand twenty-three;  (9) the county of Cayuga is hereby further authorized and empowered to adopt and amend local laws,  ordinances  or  resolutions  imposing  such taxes  at  a  rate  which is one percent additional to the three percent rate authorized above in this paragraph for such county for  the  period beginning  September  first,  nineteen  hundred  ninety-two  and  ending November thirtieth, two thousand twenty-three;  (10) the county of Albany is hereby further authorized  and  empowered to  adopt  and amend local laws, ordinances or resolutions imposing such taxes at a rate which is one percent additional  to  the  three  percent rate  authorized  above in this paragraph for such county for the period beginning  September  first,  nineteen  hundred  ninety-two  and  ending November thirtieth, two thousand twenty-three;  (11) the county of Tompkins is hereby further authorized and empowered to  adopt  and amend local laws, ordinances or resolutions imposing such taxes at a rate which is one-half or one percent additional to the three percent rate authorized above in this paragraph for such county for  the period  beginning December first, nineteen hundred ninety-two and ending November thirtieth, two thousand twenty-three;  (12) the county of Cortland is hereby further authorized and empowered to adopt and amend local laws, ordinances, or resolutions imposing  such taxes  at  a  rate  which is one percent additional to the three percent rate authorized above in this paragraph for such county for  the  period beginning  September  first,  nineteen  hundred  ninety-two  and  ending November thirtieth, two thousand twenty-three;  (13) the county of Oneida is hereby further authorized  and  empowered to  adopt  and amend local laws, ordinances or resolutions imposing such taxes at a rate which is:  (i)  one  percent  additional  to  the  three percent  rate authorized above in this paragraph for such county for the period beginning September first, nineteen hundred ninety-two and ending November thirtieth, two thousand twenty-three; and also (ii) at  a  rate which  is  three-quarters  of  one  percent  or  one-half of one percent additional to the three percent rate authorized above in this paragraph, and which is also additional to the one  percent  rate  also  authorized above  in this clause for such county, for the period beginning December first, two thousand eight and ending November  thirtieth,  two  thousand twenty-three;  (14)  the county of Suffolk is hereby further authorized and empowered to adopt and amend local laws, ordinances or resolutions  imposing  such taxes  at  a  rate  which is one percent additional to the three percent rate authorized above in this paragraph for such county for  the  period beginning  June  first,  two thousand one and ending November thirtieth, two thousand twenty-three;  (15) the county of Greene is hereby further authorized  and  empowered to  adopt  and amend local laws, ordinances or resolutions imposing such taxes at a rate which is one percent additional  to  the  three  percent rate  authorized  above in this paragraph for such county for the period  beginning  March  first,  nineteen  hundred  ninety-three,  and   ending November thirtieth, two thousand twenty-three;  (16)  the county of Orleans is hereby further authorized and empowered to adopt and amend local laws, ordinances or resolutions  imposing  such taxes  at  a  rate  which is one percent additional to the three percent rate authorized above in this paragraph for such county for  the  period beginning June first, nineteen hundred ninety-three, and ending November thirtieth, two thousand twenty-three;  (17) the county of Tioga is hereby further authorized and empowered to adopt  and  amend  local  laws,  ordinances or resolutions imposing such taxes at a rate which is: (i) one-half of one percent additional to  the three  percent  rate  authorized above in this paragraph for such county for the period beginning September first, nineteen hundred ninety-three, and ending November thirtieth, two thousand three; and (ii) one  percent additional  to the three percent rate authorized above in this paragraph for such county for the period beginning December  first,  two  thousand five, and ending November thirtieth, two thousand twenty-three;  (18)  the  county of Broome is hereby further authorized and empowered to adopt and amend local laws, ordinances or resolutions  imposing  such taxes  at  a  rate  which is one percent additional to the three percent rate authorized above in this paragraph for such county for  the  period beginning March first, nineteen hundred ninety-four, and ending November thirtieth, two thousand twenty-three;  (19) the county of Herkimer is hereby further authorized and empowered to  adopt  and amend local laws, ordinances or resolutions imposing such taxes at a rate which is one percent additional  to  the  three  percent rate  authorized  above in this paragraph for such county for the period beginning September first,  nineteen  hundred  ninety-four,  and  ending November thirtieth, two thousand twenty-three;  (20)  the county of Genesee is hereby further authorized and empowered to adopt and amend local laws, ordinances or resolutions  imposing  such taxes  at  a  rate  which is one percent additional to the three percent rate authorized above in this paragraph for such county for  the  period beginning  September  first,  nineteen  hundred  ninety-four, and ending November thirtieth, two thousand twenty-three;  (21) the county of Columbia is hereby further authorized and empowered to adopt and amend local laws, ordinances or resolutions  imposing  such taxes  at  a  rate  which is one percent additional to the three percent rate authorized above in this paragraph for such county for  the  period beginning March first, nineteen hundred ninety-five, and ending November thirtieth, two thousand twenty-three;  (22) the county of Schuyler is hereby further authorized and empowered to  adopt  and amend local laws, ordinances or resolutions imposing such taxes at a rate which is one percent additional  to  the  three  percent rate  authorized  above in this paragraph for such county for the period beginning September first,  nineteen  hundred  ninety-nine,  and  ending November thirtieth, two thousand twenty-three;  (23) the county of Rockland is hereby further authorized and empowered to  adopt  and amend local laws, ordinances or resolutions imposing such taxes at a rate which is: (i) five-eighths of one percent additional  to the  three  percent  rate  authorized  above  in this paragraph for such county for the period beginning  March  first,  two  thousand  two,  and ending November thirtieth, two thousand twenty-three; and also (ii) at a rate  which  is  three-eighths  of  one  percent additional to the three percent rate authorized above in  this  paragraph,  and  which  is  also additional to the five-eighths of one percent rate also authorized above in  this  clause  for such county, for the period beginning March first,  two  thousand  seven  and  ending  November  thirtieth,   two   thousand twenty-three;  (24) the county of Chenango is hereby further authorized and empowered to  adopt  and amend local laws, ordinances or resolutions imposing such taxes at a rate which is one percent additional  to  the  three  percent rate  authorized  above in this paragraph for such county for the period beginning  September  first,  two  thousand  two,  and  ending  November thirtieth, two thousand twenty-three;  (25)  the  county of Monroe is hereby further authorized and empowered to adopt and amend local laws, ordinances or resolutions  imposing  such taxes  at  a  rate  which is one percent additional to the three percent rate authorized  above  in  this  paragraph  for  the  period  beginning December  first,  nineteen  hundred  ninety-three  and  ending  November thirtieth, two thousand twenty-three;  (26) the county of Steuben is hereby further authorized and  empowered to  adopt  and amend local laws, ordinances or resolutions imposing such taxes at a rate which is one percent additional  to  the  three  percent rate  authorized  above in this paragraph for such county for the period beginning  December  first,  nineteen  hundred  ninety-two  and   ending November thirtieth, two thousand twenty-three;  (27)  the county of Chemung is hereby further authorized and empowered to adopt and amend local laws, ordinances or resolutions  imposing  such taxes  at  a  rate  which is one percent additional to the three percent rate authorized above in this paragraph for such county for  the  period beginning   December  first,  two  thousand  two,  and  ending  November thirtieth, two thousand twenty-three;  (28) the county of Seneca is hereby further authorized  and  empowered to  adopt  and amend local laws, ordinances or resolutions imposing such taxes at a rate that is one percent additional to the three percent rate authorized above in this  paragraph  for  such  county  for  the  period beginning   December   first,  two  thousand  two  and  ending  November thirtieth, two thousand twenty-three;   * (29)  the  county  of  Niagara  is  hereby  further  authorized  and empowered  to  adopt  and  amend  local  laws, ordinances or resolutions imposing such taxes at a rate which is one  percent  additional  to  the three  percent  rate  authorized above in this paragraph for such county for the period beginning March first, two  thousand  three,  and  ending November thirtieth, two thousand twenty-three;   * NB There are 2 clause (29)'s   * (29)  the  county  of  Dutchess  is  hereby  further  authorized and empowered to adopt and  amend  local  laws,  ordinances  or  resolutions imposing  such  taxes  at  a rate which is three-quarters of one percent additional to the three percent rate authorized above in this  paragraph for  such  county  for  the  period  beginning March first, two thousand three, and ending November thirtieth, two thousand twenty-three,   * NB There are 2 clause (29)'s  (30) the county of Yates is hereby further authorized and empowered to adopt and amend local laws,  ordinances  or  resolutions  imposing  such taxes  at  a  rate  which is one percent additional to the three percent rate authorized above in this paragraph for such county for  the  period beginning  September  first,  two  thousand  three,  and ending November thirtieth, two thousand twenty-three;   * (31) the county of Schenectady  is  hereby  further  authorized  and empowered  to  adopt  and  amend  local  laws, ordinances or resolutions imposing such  taxes  at  a  rate  which  is  one-half  of  one  percent additional  to the three percent rate authorized above in this paragraph for such county for the period beginning June first, two thousand three, and ending November thirtieth, two thousand twenty-three;    * NB There are 2 clause (31)'s   * (31)  the  county  of  Montgomery  is  hereby further authorized and empowered to adopt and  amend  local  laws,  ordinances  or  resolutions imposing  such  taxes  at  a rate which is one percent additional to the three percent rate authorized above in this paragraph  for  such  county for  the  period  beginning  June  first, two thousand three, and ending November thirtieth, two thousand twenty-three;   * NB There are 2 clause (31)'s  (32) the  county  of  Livingston  is  hereby  further  authorized  and empowered  to  adopt  and  amend  local  laws, ordinances or resolutions imposing such taxes at a rate which is one  percent  additional  to  the three  percent  rate  authorized above in this paragraph for such county for the period beginning June first,  two  thousand  three,  and  ending November thirtieth, two thousand twenty-three;  (33) the county of Sullivan is hereby further authorized and empowered to  adopt  and amend local laws, ordinances or resolutions imposing such taxes at a rate that is: (i) one-half of one percent additional  to  the three  percent  rate  authorized above in this paragraph for such county for the period beginning June first,  two  thousand  three,  and  ending November  thirtieth,  two  thousand twenty-three; and (ii) an additional one-half of one percent in addition to the other rates authorized  above in  this  paragraph for such county for the period beginning June first, two  thousand  seven  and  ending  November  thirtieth,   two   thousand twenty-three;   * (34) the county of Otsego is hereby further authorized and empowered to  adopt  and amend local laws, ordinances or resolutions imposing such taxes at a rate which is one percent additional  to  the  three  percent rate  authorized  above in this paragraph for such county for the period beginning December  first,  two  thousand  three,  and  ending  November thirtieth, two thousand twenty-three;   * NB There are 3 clause (34)'s   * (34)  the  county  of  Delaware  is  hereby  further  authorized and empowered to adopt and  amend  local  laws,  ordinances  or  resolutions imposing  such  taxes  at  a  rate that is one percent additional to the three percent rate authorized above in this paragraph  for  such  county for  the period beginning December first, two thousand three, and ending November thirtieth, two thousand thirteen;   * NB There are 3 clause (34)'s   * (34) the county of Wayne is hereby further authorized and  empowered to  adopt  and amend local laws, ordinances or resolutions imposing such taxes at a rate that is one percent additional to the three percent rate authorized above in this  paragraph  for  such  county  for  the  period beginning  December  first,  two  thousand  five,  and  ending  November thirtieth, two thousand twenty-three;   * NB There are 3 clause (34)'s   * (35) the county  of  Schoharie  is  hereby  further  authorized  and empowered  to  adopt  and  amend  local  laws, ordinances or resolutions imposing such taxes at a rate which is one  percent  additional  to  the three  percent  rate  authorized above in this paragraph for such county for the period beginning June  first,  two  thousand  four,  and  ending November thirtieth, two thousand twenty-three;   * NB There are 3 clause (35)'s   * (35)  the  county  of  Madison  is  hereby  further  authorized  and empowered to adopt and  amend  local  laws,  ordinances  or  resolutions imposing  such  taxes  at  a rate which is one percent additional to the three percent rate authorized above in this paragraph  for  such  county for  the  period  beginning  June  first,  two thousand four, and ending November thirtieth, two thousand twenty-three;    * NB There are 3 clause (35)'s   * (35) the county of Orange is hereby further authorized and empowered to  adopt  and amend local laws, ordinances or resolutions imposing such taxes at a rate which is three-quarters of one percent additional to the three percent rate authorized above in this paragraph  for  such  county for  the  period  beginning  June  first,  two thousand four, and ending November thirtieth, two thousand twenty-three;   * NB There are 3 clause (35)'s   * (36)  the  county  of  Clinton  is  hereby  further  authorized  and empowered  to  adopt  and  amend  local  laws, ordinances or resolutions imposing such taxes at a rate which is one  percent  additional  to  the three  percent  rate  authorized above in this paragraph for such county for the period beginning December first, two thousand seven, and  ending November thirtieth, two thousand twenty-three;   * NB There are 4 clause (36)'s   * (36)  the county of Lewis is hereby further authorized and empowered to adopt and amend local laws, ordinances or resolutions  imposing  such taxes at a rate that is one percent additional to the three percent rate authorized  above  in  this  paragraph  for  such  county for the period beginning June first, two thousand four, and ending November  thirtieth, two thousand twenty-three;   * NB There are 4 clause (36)'s   * (36) the county of Oswego is hereby further authorized and empowered to  adopt  and amend local laws, ordinances or resolutions imposing such taxes at a rate which is one percent additional  to  the  three  percent rate  authorized  above in this paragraph for such county for the period beginning September  first,  two  thousand  four,  and  ending  November thirtieth, two thousand twenty-three;   * NB There are 4 clause (36)'s   * (36)  the county of Essex is hereby further authorized and empowered to adopt and amend local laws, ordinances or resolutions  imposing  such taxes  at  a  rate  which is one percent additional to the three percent rate authorized above in this paragraph for such county for  the  period beginning  December  first,  two  thousand thirteen, and ending November thirtieth, two thousand twenty-three;   * NB There are 4 clause (36)'s   * (37) the county  of  Jefferson  is  hereby  further  authorized  and empowered  to  adopt  and  amend  local  laws, ordinances or resolutions imposing such taxes at a rate which is one  percent  additional  to  the three  percent  rate  authorized above in this paragraph for such county for the period beginning  December  first,  two  thousand  fifteen,  and ending November thirtieth, two thousand twenty-three;   * NB There are 2 clause (37)'s   * (37)  the  county  of  Onondaga  is  hereby  further  authorized and empowered to adopt and  amend  local  laws,  ordinances  or  resolutions imposing  such  taxes  at  a  rate that is one percent additional to the three percent rate authorized above in this paragraph  for  such  county for  the period beginning September first, two thousand four, and ending November thirtieth, two thousand twenty-three;   * NB There are 2 clause (37)'s  (38) the  county  of  Chautauqua  is  hereby  further  authorized  and empowered  to  adopt  and  amend  local  laws, ordinances or resolutions imposing such taxes at a rate that is: (i) one and  one-quarter  percent additional  to the three percent rate authorized above in this paragraph for such county for the period beginning March first, two thousand  five and  ending  August  thirty-first,  two  thousand  six; (ii) one percent additional to the three percent rate authorized above in this  paragraph for  such  county for the period beginning September first, two thousand  six  and  ending  November  thirtieth,   two   thousand   seven;   (iii) three-quarters  of  one  percent  additional  to  the three percent rate authorized above in this  paragraph  for  such  county  for  the  period beginning  December  first,  two  thousand  seven  and  ending  November thirtieth, two thousand ten; (iv) one-half of one percent additional  to the  three  percent  rate  authorized  above  in this paragraph for such county for the period beginning December first,  two  thousand  ten  and ending  November  thirtieth,  two  thousand fifteen; and (v) one percent additional to the three percent rate authorized above in this clause for such county for  the  period  beginning  December  first,  two  thousand fifteen and ending November thirtieth, two thousand twenty-three;   * (39) the county of Fulton is hereby further authorized and empowered to  adopt  and amend local laws, ordinances or resolutions imposing such taxes at a rate which is one percent additional  to  the  three  percent rate  authorized  above in this paragraph for such county for the period beginning September  first,  two  thousand  five,  and  ending  November thirtieth, two thousand twenty-three;   * NB There are 2 clause (39)'s   * (39) the county of Putnam is hereby further authorized and empowered to  adopt  and amend local laws, ordinances or resolutions imposing such taxes at a rate that is: (i) one-half of one percent additional  to  the three  percent  rate  authorized above in this paragraph for such county for the period beginning September first, two thousand five  and  ending August thirty-first, two thousand seven; and (ii) one percent additional to  the  three  percent rate authorized above in this paragraph for such county for the period beginning September first, two thousand seven  and ending November thirtieth, two thousand twenty-three;   * NB There are 2 clause (39)'s   * (40)  the  county  of  Franklin  is  hereby  further  authorized and empowered to adopt and  amend  local  laws,  ordinances  or  resolutions imposing  such  taxes  at  a  rate that is one percent additional to the three percent rate authorized above in this paragraph  for  such  county for  the  period  beginning  June  first,  two  thousand  six and ending November thirtieth, two thousand twenty-three;   * NB There are 2 clause (40)'s   * (40)  the  county  of  Ontario  is  hereby  further  authorized  and empowered  to  adopt  and  amend  local  laws, ordinances or resolutions imposing such taxes at a rate that is: (A)  one-eighth  of  one  percent additional  to the three percent rate authorized above in this paragraph for such county for the period beginning June first,  two  thousand  six and  ending  November thirtieth, two thousand twenty-three; and also (B) at a rate that is three-eighths of one percent additional to  the  three percent  rate  authorized  above  in  this  paragraph,  and that is also additional to the one-eighth of one  percent  rate  authorized  in  this clause  for  such  county, for the period beginning September first, two thousand nine and ending November thirtieth, two thousand twenty-three;   * NB There are 2 clause (40)'s   * (41) The county of St. Lawrence is  hereby  further  authorized  and empowered  to  adopt  and  amend  local  laws, ordinances or resolutions imposing such taxes at a rate that is  one  percent  additional  to  the three  percent  rate  authorized above in this paragraph for such county for the period beginning  December  first,  two  thousand  thirteen  and ending November thirtieth, two thousand twenty-three;   * NB There are 3 clause (41)'s   * (41)  The  county  of  Hamilton  is  hereby  further  authorized and empowered to adopt and  amend  local  laws,  ordinances  or  resolutions imposing  such  taxes  at  a  rate that is one percent additional to the three percent rate authorized above in this paragraph  for  such  county  for  the  period  beginning  December  first,  two thousand thirteen and ending November thirtieth, two thousand twenty-three;   * NB There are 3 clause (41)'s   * (41)  the  county  of  Delaware  is  hereby  further  authorized and empowered to adopt and  amend  local  laws,  ordinances  or  resolutions imposing  such  taxes  at  a rate which is one percent additional to the three percent rate authorized above in this paragraph  for  such  county for  the  period beginning September first, two thousand two, and ending November thirtieth, two thousand twenty-three;   * NB There are 3 clause (41)'s  (42) the county  of  Westchester  is  hereby  further  authorized  and empowered  to  adopt  and  amend  local  laws, ordinances or resolutions imposing such taxes at a rate that is  one  percent  additional  to  the three  percent  rate  authorized above in this paragraph for such county for the period beginning August first, two thousand nineteen and  ending November thirtieth, two thousand twenty-three;  (ii) with respect to the following cities * (1) the city of Yonkers is hereby  further  authorized and empowered to adopt and amend local laws, ordinances or resolutions imposing such taxes at a rate  which  is:  (a) one  percent  additional  to  the three percent rate authorized above in this paragraph for such  city;  and  (b)  one-half  of  one  percent  in addition  to  the other rates authorized in this paragraph for such city for the period beginning  September  first,  two  thousand  fifteen  and ending November thirtieth, two thousand twenty-three;   * NB Effective until November 30, 2023   * (1)  the  city of Yonkers is hereby further authorized and empowered to adopt and amend local laws, ordinances or resolutions  imposing  such taxes  at  a  rate  which is one percent additional to the three percent rate authorized above in this paragraph for such city;   * NB Effective November 30, 2023  (2) the  city  of  Mount  Vernon  is  hereby  further  authorized  and empowered  to  adopt  and  amend  local  laws, ordinances or resolutions imposing such taxes at a rate which is one  percent  additional  to  the three percent rate authorized above in this paragraph for such city;  (3)  the  city  of  White  Plains  is  hereby  further  authorized and empowered to adopt and  amend  local  laws,  ordinances  or  resolutions imposing  such  taxes  at  a  rate which is: (i) one-half of one percent additional to the three percent rate authorized above in this  paragraph for such city for the period beginning September first, nineteen hundred ninety-three  and ending August thirty-first, two thousand twenty-three; and (ii) an additional one-quarter of one percent  in  addition  to  the other  rates  authorized  in this paragraph for such city for the period beginning  March  first,  two   thousand   eight   and   ending   August thirty-first,   two  thousand  twenty-three;  and  (iii)  an  additional one-quarter of one percent in addition to the other rates authorized  in this  paragraph  for  such city for the period beginning June first, two thousand ten and ending August thirty-first, two thousand twenty-three;  (4) the  city  of  New  Rochelle  is  hereby  further  authorized  and empowered  to  adopt  and  amend  local  laws, ordinances or resolutions imposing such taxes at a rate which is one  percent  additional  to  the three  percent rate authorized above in this paragraph for such city for the period beginning September first, nineteen hundred ninety-three  and ending December thirty-first, two thousand twenty-three;  (5)  the  city of Fulton is hereby further authorized and empowered to adopt and amend local laws,  ordinances  or  resolutions  imposing  such taxes  at  a  rate  which is one percent additional to the three percent rate authorized above in this paragraph for such  city  for  the  period  beginning   March   first,  two  thousand  three,  and  ending  November thirtieth, two thousand seven;  (6)  the  city of Oswego is hereby further authorized and empowered to adopt and amend local laws,  ordinances  or  resolutions  imposing  such taxes  at  a  rate  which is one percent additional to the three percent rate authorized above in this paragraph for such  city  for  the  period beginning  September  first,  two  thousand  four,  and  ending November thirtieth, two thousand twenty-three;   * (iii) the  maximum  rate  referred  to  in  section  twelve  hundred twenty-four of this article shall be calculated without reference to the following  additional  rates authorized in subparagraphs (i) and (ii) of this paragraph: one and one-half percent for the county of Allegany; one percent for the counties of Rensselaer, Erie,  Cattaraugus,  Chautauqua, Wyoming,  Ulster,  Albany,  Suffolk,  Essex,  Greene, Orleans, Franklin, Hamilton, Herkimer, Jefferson, Genesee,  Columbia,  Schuyler,  Chenango, Monroe,  Steuben,  Chemung,  Seneca,  Livingston, Niagara, Yates, Tioga, Montgomery, Delaware, Wayne, Schoharie, Putnam,  Clinton,  St.  Lawrence and   Onondaga  and  the  cities  of  Mount  Vernon  and  New  Rochelle; three-quarters of one percent for the counties of Dutchess,  Lewis,  and Orange; one percent and three-quarters of one percent or one-half of one percent  for  the  county  of  Oneida; three-quarters of one percent and one-half of one percent for  the  county  of  Nassau;  one-half  of  one percent  and  one-quarter  of one percent and one-quarter of one percent for the city of White Plains; one-half or one percent for the county  of Tompkins;  three-eighths  of one percent and five-eighths of one percent for the county of Rockland; one-half of one percent for the counties  of Putnam  and  Schenectady; one-eighth of one percent and three-eighths of one percent for the county of  Ontario;  one-half  of  one  percent  and one-half  of  one  percent  for  the county of Sullivan; one percent and one-half of one percent for the city of Yonkers;   * NB Effective until November 30, 2023   * (iii) the  maximum  rate  referred  to  in  section  twelve  hundred twenty-four of this article shall be calculated without reference to the following  additional  rates authorized in subparagraphs (i) and (ii) of this paragraph: one and one-half percent for the county of Allegany; one percent for the counties of Rensselaer, Erie,  Cattaraugus,  Chautauqua, Wyoming,  Ulster,  Albany,  Suffolk,  Essex,  Greene, Orleans, Franklin, Hamilton, Herkimer, Jefferson, Genesee,  Columbia,  Schuyler,  Chenango, Monroe,  Steuben,  Chemung,  Seneca,  Livingston, Niagara, Yates, Tioga, Montgomery, Delaware, Wayne, Schoharie, Putnam,  Clinton,  St.  Lawrence and  Onondaga  and the cities of Yonkers, Mount Vernon and New Rochelle; three-quarters of one percent for the counties of Dutchess,  Lewis,  and Orange; one percent and three-quarters of one percent or one-half of one percent  for  the  county  of  Oneida; three-quarters of one percent and one-half of one percent for  the  county  of  Nassau;  one-half  of  one percent  and  one-quarter  of one percent and one-quarter of one percent for the city of White Plains; one-half or one percent for the county  of Tompkins;  three-eighths  of one percent and five-eighths of one percent for the county of Rockland; one-half of one percent for the counties  of Putnam  and  Schenectady; one-eighth of one percent and three-eighths of one percent for the county of Ontario; and one-half of one  percent  and one-half of one percent for the county of Sullivan;   * NB Effective November 30, 2023  (iv)  with  respect  to  certain counties in the metropolitan commuter transportation district, if the county of Dutchess, the county of Orange or the county of  Rockland  withdraws  from  the  metropolitan  commuter transportation    district    pursuant   to   section   twelve   hundred seventy-nine-b of the public authorities  law,  such  county  is  hereby  authorized  and  empowered, in the alternative, to adopt and amend local laws, ordinances or resolutions imposing  such  taxes  at  the  rate  of five-eighths,  seven-eighths, one and one-eighth, one and three-eighths, one and five-eighths, one and seven-eighths, two and one-eighth, two and three-eighths,  two  and  five-eighths, two and seven-eighths, three and one-eighth or three and three-eighths percent if  the  revenues  from  a three-eighths  percent rate of such tax are required by such local laws, ordinances or resolutions  to  be  set  aside  for  mass  transportation purposes;  all  such taxes to be administered, collected and distributed by the commissioner as provided in subpart B of part III and in part  IV of this article:  (a) (1)  Either, all of the taxes described in article twenty-eight of this chapter, at the same uniform rate, as to which taxes all provisions of the local laws, ordinances or resolutions imposing such  taxes  shall be  identical,  except as to rate and except as otherwise provided, with the corresponding provisions in such article twenty-eight, including the definition and exemption provisions of  such  article,  so  far  as  the provisions  of  such  article twenty-eight can be made applicable to the taxes imposed by such city or  county  and  with  such  limitations  and special  provisions  as  are  set  forth  in  this  article.  The  taxes authorized under this subdivision may not be imposed by a city or county unless the local law, ordinance or resolution imposes such taxes  so  as to  include  all  portions  and all types of receipts, charges or rents, subject to state tax under  sections  eleven  hundred  five  and  eleven hundred   ten   of   this   chapter,   except   as  otherwise  provided. Notwithstanding the foregoing,  a  tax  imposed  by  a  city  or  county authorized  under  this subdivision shall not include the tax imposed on charges for admission to race  tracks  and  simulcast  facilities  under subdivision  (f) of section eleven hundred five of this chapter. (i) Any local law, ordinance or resolution enacted by any city of less than  one million  or  by  any  county  or  school  district,  imposing  the taxes authorized by this subdivision, shall, notwithstanding any provision  of law  to the contrary, exclude from the operation of such local taxes all sales of tangible personal property for use or consumption directly  and predominantly  in  the  production  of  tangible personal property, gas, electricity,  refrigeration  or  steam,  for  sale,  by   manufacturing, processing,  generating,  assembly,  refining, mining or extracting; and all  sales  of  tangible  personal  property  for  use  or   consumption predominantly  either  in  the production of tangible personal property, for sale, by farming or in a commercial horse boarding operation, or  in both;  and  all  sales  of  fuel sold for use in commercial aircraft and general aviation aircraft; and,  unless  such  city,  county  or  school district elects otherwise, shall omit the provision for credit or refund contained in clause six of subdivision (a) or subdivision (d) of section eleven  hundred  nineteen of this chapter. (ii) Any local law, ordinance or resolution enacted by any city, county or school  district,  imposing the  taxes  authorized  by  this subdivision, shall omit the residential solar energy systems equipment and electricity exemption provided for in subdivision (ee), the commercial  solar  energy  systems  equipment  and electricity  exemption  provided for in subdivision (ii), the commercial fuel cell  electricity  generating  systems  equipment  and  electricity generated  by  such equipment exemption provided for in subdivision (kk) and the clothing and footwear exemption provided for in paragraph thirty of subdivision (a) of section eleven hundred fifteen  of  this  chapter, unless  such city, county or school district elects otherwise as to such residential solar energy systems equipment  and  electricity  exemption, such   commercial   solar   energy  systems  equipment  and  electricity exemption, commercial fuel cell electricity generating systems equipment  and electricity generated by such equipment exemption or  such  clothing and footwear exemption.  (2) A sale of tangible personal property to a person for use by him in performing  the services of laundering, drycleaning, tailoring, weaving, pressing, shoe repairing and shoe shining, subject to  the  tax  imposed under  the  authority of paragraph (1) of this subdivision, shall not be deemed a purchase for resale  for  purposes  of  the  taxes  imposed  by article  twenty-eight and pursuant to the authority of this article. The transitional provisions contained in section eleven  hundred  six  shall apply  to  a  tax  imposed  under the authority of clauses (A) or (B) of paragraph (1) of this subdivision in the same manner  and  to  the  same extent  as  applicable  to  the  taxes  imposed under subdivision (c) of section eleven hundred five except that  an  equivalent  date  shall  be substituted to accord with the date when the tax imposed pursuant to the authority of such clause shall become effective.  (3) (i) Notwithstanding any other provision of law to the contrary but not  with  respect to cities subject to the provisions of section eleven hundred eight of this chapter, any  city  or  county,  except  a  county wholly  contained  within  a  city,  may provide that the taxes imposed, pursuant to this subdivision, by such city or county on the retail  sale or  use  of  fuel oil and coal used for residential purposes, the retail sale or use of wood used for residential  heating  purposes,  the  sale, other  than  for  resale,  of propane (except when sold in containers of less than one hundred pounds), natural gas, electricity, steam and  gas, electric and steam services used for residential purposes and the use of gas  or  electricity  used  for residential purposes may be imposed at a lower rate than the uniform local rate imposed pursuant to  the  opening paragraph  of  this  section,  as  long as such rate is one of the rates authorized by such paragraph or such sale or use may  be  exempted  from such  taxes.  Provided,  however, such lower rate must apply to all such energy sources and services and at the same rate and no  such  exemption may  be enacted unless such exemption applies to all such energy sources and services. The provisions of this subparagraph shall not apply  to  a sale  or use of diesel motor fuel which involves a delivery at a filling station or into a repository which is equipped  with  a  hose  or  other apparatus  by  which  such fuel can be dispensed into the fuel tank of a motor vehicle.  (ii) The transitional provisions in subdivision (c) of section  eleven hundred  five-A  shall  apply  to  a  change  in rate or to an exemption adopted pursuant to the authority of this paragraph in the  same  manner and to the same extent as applicable under section eleven hundred five-A except  that  equivalent  dates  shall be substituted to accord with the date when the rate or exemption adopted pursuant to this paragraph shall become effective. The provisions in subdivisions (d) and (e) of  section eleven  hundred five-A shall apply so far as such provisions can be made applicable under this paragraph.  (iii) Notwithstanding  the  provisions  of  subdivision  (d)  of  this section to the contrary, any local law, ordinance or resolution, enacted pursuant  to the authority of this paragraph, (A) may be made applicable to the quarterly period ending February twenty-ninth,  nineteen  hundred eighty  if  a  certified  copy  of  such law, ordinance or resolution is mailed by registered mail to the state tax commission at its  office  in Albany  on  or before November twentieth, nineteen hundred seventy-nine, (B) may go into effect on January first, nineteen hundred eighty,  if  a certified  copy  of  such  law,  ordinance  or  resolution  is mailed by registered mail to the state tax commission at its office in  Albany  at least  thirty  days prior to such effective date and (C) may exempt from  tax, effective  October  first,  nineteen  hundred  eighty,  the  energy sources and services described in subparagraph (i) of this paragraph.  (iv)  Notwithstanding  any  other  provision  of  law, the one percent additional tax which Cattaraugus county is authorized to adopt  pursuant to  the  opening  paragraph  of this section shall not be imposed on the retail sale or use of the  energy  sources  and  services  described  in subparagraph (i) of this paragraph.  (4)  Notwithstanding  any  other provision of law to the contrary, any local law enacted by any city of one million or more  that  imposes  the taxes authorized by this subdivision (i) may omit the exception provided in  subparagraph  (ii)  of paragraph three of subdivision (c) of section eleven hundred five  of  this  chapter  for  receipts  from  laundering, dry-cleaning,  tailoring,  weaving,  pressing,  shoe  repairing and shoe shining;  (ii)  may  impose  the  tax  described  in  paragraph  six  of subdivision (c) of section eleven hundred five of this chapter at a rate in  addition  to  the  rate prescribed by this section not to exceed two percent in multiples of one-half of one  percent;  (iii)  shall  provide that  the  tax  described in paragraph six of subdivision (c) of section eleven hundred five of this chapter does not apply to  facilities  owned and  operated by the city or an agency or instrumentality of the city or a public corporation the majority of whose members are appointed by  the chief  executive officer of the city or the legislative body of the city or both of them; (iv) shall not include any tax on receipts from, or the use of, the services described in paragraph seven of subdivision (c)  of section eleven hundred five of this chapter; (v) shall provide that, for purposes  of  the  tax  described  in  subdivision (e) of section eleven hundred five of this chapter, "permanent resident" means any occupant of any room or rooms in a hotel for at least one hundred eighty consecutive days with regard to the period of such  occupancy;  (vi)  may  omit  the exception provided in paragraph one of subdivision (f) of section eleven hundred  five  of this chapter for charges to a patron for admission to, or use of, facilities for sporting activities in which the patron is  to be  a  participant, such as bowling alleys and swimming pools; (vii) may provide the clothing and  footwear  exemption  in  paragraph  thirty  of subdivision  (a) of section eleven hundred fifteen of this chapter, and, notwithstanding any provision of subdivision (d) of this section to  the contrary,  any  local law providing for such exemption or repealing such exemption, may go into effect on any one of the following  dates:  March first,  June first, September first or December first; (viii) shall omit the exemption provided in paragraph  forty-one  of  subdivision  (a)  of section  eleven  hundred  fifteen  of  this chapter; (ix) shall omit the exemption provided in subdivision (c) of section eleven hundred  fifteen of  this  chapter  insofar  as  it  applies  to  fuel, gas, electricity, refrigeration and steam, and  gas,  electric,  refrigeration  and  steam service   of  whatever  nature  for  use  or  consumption  directly  and exclusively in the production  of  gas,  electricity,  refrigeration  or steam;  (x) shall omit, unless such city elects otherwise, the provision for refund or credit contained in clause six of subdivision  (a)  or  in subdivision  (d)  of  section  eleven  hundred nineteen of this chapter; (xii) shall omit, unless such city elects otherwise, the  exemption  for residential  solar  energy systems equipment and electricity provided in subdivision (ee) of section eleven  hundred  fifteen  of  this  chapter; (xiii)  shall omit, unless such city elects otherwise, the exemption for commercial solar energy systems equipment and  electricity  provided  in subdivision (ii) of section eleven hundred fifteen of this chapter; and ** (xiv)  shall exclude from the operation of such local taxes all sales of fuel sold  for  use  in  commercial  aircraft  and  general  aviation aircraft.    ** NB There are 2 sbpar (xiv)'s ** (xiv)  shall  omit,  unless such city elects otherwise, the exemption for commercial fuel cell electricity generating  systems  equipment  and electricity  generated by such equipment provided in subdivision (kk) of section eleven hundred fifteen of this chapter.   ** NB There are 2 sbpar (xiv)'s Any reference in  this  chapter  or  in  any  local  law,  ordinance  or resolution  enacted  pursuant to the authority of this article to former subdivisions (n) or (p)  of  this  section  shall  be  deemed  to  be  a reference  to  clauses  (xii) or (xiii) of this paragraph, respectively, and any such local  law,  ordinance  or  resolution  that  provides  the exemptions  provided in such former subdivisions (n) and/or (p) shall be deemed instead to provide  the  exemptions  provided  in  clauses  (xii) and/or (xiii) of this paragraph.  (b)  (1)  Or,  one or more of the taxes described in subdivisions (b), (d), (e) and (f) of section eleven hundred five of this chapter, at  the same  uniform  rate,  including  the  transitional provisions in section eleven hundred six of this chapter covering  such  taxes,  but  not  the taxes  described  in  subdivisions (a) and (c) of section eleven hundred five of this chapter. Provided, further, that where the tax described in subdivision (b) of section  eleven  hundred  five  of  this  chapter  is imposed,  the  compensating  use taxes described in clauses (E), (G) and (H) of subdivision (a) of section eleven hundred  ten  of  this  chapter shall also be imposed. Provided, further, that where the taxes described in  subdivision  (b)  of section eleven hundred five of this chapter are imposed, such taxes shall omit: (A) 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 city or county elects to provide such  provision  or,  if  so  elected, to repeal such provision; (B) the exemption provided in paragraph  two  of  subdivision  (ee)  of  section eleven hundred fifteen of this chapter unless such county or city elects otherwise;  (C)  the  exemption provided in paragraph two of subdivision (ii) of section eleven hundred fifteen  of  this  chapter,  unless  such county  or  city  elects  otherwise;  and  (D) the exemption provided in paragraph two of subdivision (kk) of section eleven hundred  fifteen  of this  chapter, unless such county or city elects otherwise; and provided further that where the tax described in subdivision (f) of such  section eleven  hundred five is imposed, such tax shall not apply to charges for admission to race tracks and simulcast facilities.  (2) In respect to the taxes described in such subdivisions  (b),  (d), (e)  and  (f) of section eleven hundred five of this chapter and in such clauses (E), (G) and (H) of subdivision (a) of  section  eleven  hundred ten  of  this  chapter  and  the transitional provisions in such section eleven hundred six covering those taxes, all provisions of a  local  law imposing  any  such  tax,  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 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 city or county and with  such  limitations  and  special provisions as are set forth in this article; provided, however, that any local law enacted by any city of one million or more, imposing the taxes authorized  by  this  subdivision,  shall omit the exemption provided in subdivision (c) of section eleven hundred fifteen of  this  chapter  and may  omit  the exception provided in paragraph (1) of subdivision (f) of section eleven hundred five of this chapter for charges to a patron  for admission  to,  or  use  of, facilities for sporting activities in which  such patron is to be a participant, such as bowling alleys and  swimming pools.  The  transitional  provisions  contained  in  subdivision (d) of section eleven hundred six of this  chapter  shall  apply  in  the  same manner and to the same extent to a tax imposed by omitting the exception in  paragraph  (1)  of subdivision (f) of section eleven hundred five of this chapter, as described in the preceding  sentence,  except  that  an equivalent  date  shall  be substituted to accord with the date when the tax so imposed becomes effective. The tax described in any one  of  such subdivisions  (b),  (d),  (e)  and (f) of section eleven hundred five of this chapter, including the  related  transitional  provisions  in  such section  eleven  hundred six of this chapter, and the taxes described in clauses (E), (G) and (H) of subdivision (a) of  section  eleven  hundred ten  of  this chapter where the tax described in such subdivision (b) of section eleven hundred five of this  chapter  is  imposed,  may  not  be imposed  by  a  city  or  county  unless  the  local  law,  ordinance or resolution imposes such tax so as to include all portions and all  types of  receipts, charges or rents, as the case may be, subject to state tax under the applicable subdivision of section eleven hundred five of  this chapter  and  uses  subject  to  tax  under the applicable provisions of section eleven hundred ten of this chapter where the  tax  described  in subdivision  (b)  of  section  eleven  hundred  five  of this chapter is imposed.  (3) (i) Notwithstanding any other provision of law to the contrary but not with respect to cities subject to the provisions of  section  eleven hundred  eight  of  this  chapter,  any  city or county, except a county wholly contained within a  city,  may  provide  that  the  tax  imposed, pursuant  to this subdivision, by such city or county on the sale, other than for resale, of propane (except when sold in containers of less than one hundred pounds), natural gas, electricity, steam and  gas,  electric and  steam services of whatever nature used for residential purposes and on the use of gas or electricity used for residential  purposes  may  be imposed  at a lower rate than the uniform local rate imposed pursuant to the opening paragraph of this section, as long as such rate  is  one  of the  rates  authorized  by  such  paragraph  or  such sale or use may be exempted from such taxes. Provided, however, such lower rate must  apply to all such energy sources and services and at the same rate and no such exemption,  other than the exemption provided for in subdivision (ee) of section eleven hundred fifteen of this chapter,  if  such  exemption  is elected  by  such  city  or county, may be enacted unless such exemption applies to all such energy sources and services.  (ii) The transitional provisions in subdivision (c) of section  eleven hundred  five-A  shall  apply  to  a  change  in rate or to an exemption adopted pursuant to the authority of this paragraph in the  same  manner and to the same extent as applicable under section eleven hundred five-A except  that  equivalent  dates  shall be substituted to accord with the date when the rate or exemption adopted pursuant to this paragraph shall become effective. The provisions in subdivisions (d) and (e) of  section eleven  hundred five-A shall apply so far as such provisions can be made applicable under this paragraph.  (iii) Notwithstanding  the  provisions  of  subdivision  (d)  of  this section  to the contrary, any local law, ordinance or resolution enacted pursuant to the authority of this paragraph, (A) may be made  applicable to  the  quarterly period ending February twenty-ninth, nineteen hundred eighty if a certified copy of  such  law,  ordinance  or  resolution  is mailed  by  registered mail to the state tax commission at its office in Albany on or before November twentieth, nineteen  hundred  seventy-nine, (B)  may  go into effect on January first, nineteen hundred eighty, if a certified copy of  such  law,  ordinance  or  resolution  is  mailed  by  registered  mail  to the state tax commission at its office in Albany at least thirty days prior to such effective date and (C) may  exempt  from tax,  effective  October  first,  nineteen  hundred  eighty;  the energy sources and services described in subparagraph (i) of this paragraph.  (4)  Notwithstanding  any provision of this article to the contrary, a county, city or school district which, pursuant to the authority of this article, imposes the tax described in subdivision (b) of section  eleven hundred  five  of  this  chapter  without also imposing all of the other taxes described  in  subdivision  (a)  of  this  section  shall  not  be authorized  to impose the sales tax on prepaid telephone calling service described in subparagraph (D) of paragraph one  of  subdivision  (b)  of such  section  eleven hundred five or the compensating use tax described in clause (G) of subdivision (a) of section eleven hundred ten  of  this chapter;  and any reference in this article to the tax described in such subdivision (b) of section eleven hundred five and any reference in this article to the tax described in such clause (G) of  subdivision  (a)  of section  eleven hundred ten shall be deemed not to include the sales tax on prepaid  telephone  calling  service  or  the  compensating  use  tax described  in  such  clause  (G)  of  subdivision  (a) of section eleven hundred ten, in cases where the tax described in subdivision (b) of such section eleven hundred five is imposed  by  a  county,  city  or  school district  which does not also impose all of the other taxes described in subdivision (a) of this section.  (c) Notwithstanding the prior provisions of this section, where a city has, pursuant to section twelve hundred  twenty-four  of  this  article, pre-empted   the   right  to  impose  any  of  the  taxes  described  in subdivisions (b), (d), (e) and (f) of section  eleven  hundred  five  of this  chapter  by  imposing one or more of such taxes, and, if the taxes described in such subdivision (b) of section eleven hundred five of this chapter are imposed, the compensating use  taxes  described  in  clauses (E),  (G)  and  (H)  of subdivision (a) of section eleven hundred ten of this chapter, as provided for in subdivision (b) of  this  section,  the county  in  which  such  city  is  located  may still impose those taxes authorized under subdivision (a) or (b) of this section  not  pre-empted by  such city. Within areas in such county but outside of such city, the county shall continue to be authorized and empowered to impose the taxes as authorized in subdivisions (a) and (b) of this section,  without  any diminution  in  the county's right to impose such taxes in areas outside such city.  (d) A local law, ordinance or resolution imposing any tax pursuant  to this  section,  increasing or decreasing the rate of such tax, repealing or suspending such tax, exempting from such tax the energy  sources  and services   described  in  paragraph  three  of  subdivision  (a)  or  of subdivision (b) of this section or changing the rate of tax  imposed  on such  energy  sources and services or providing for the credit or refund described in clause six of subdivision (a)  of  section  eleven  hundred nineteen  of  this  chapter,  or electing or repealing the exemption for residential solar equipment  and  electricity  in  subdivision  (ee)  of section  eleven  hundred  fifteen  of this article, or the exemption for commercial solar  equipment  and  electricity  in  subdivision  (ii)  of section eleven hundred fifteen of this article, or electing or repealing the  exemption  for  commercial fuel cell electricity generating systems equipment and electricity generated by  such  equipment  in  subdivision (kk)  of  section  eleven  hundred  fifteen of this article must go into effect only on one of the following  dates:  March  first,  June  first, September first or December first; provided, that a local law, ordinance or  resolution providing for the exemption described in paragraph thirty of subdivision (a) of section eleven hundred fifteen of this chapter  or  repealing  any  such  exemption  or a local law, ordinance or resolution providing for a refund or credit described in subdivision (d) of section eleven hundred nineteen of this chapter or repealing such  provision  so provided  must  go  into  effect only on March first. No such local law, ordinance or resolution shall be effective unless a  certified  copy  of such  law,  ordinance or 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. Where the restriction provided for in section twelve hundred twenty-three of  this article  as  to  the  effective date of a tax and the notice requirement provided for therein are  applicable  and  have  not  been  waived,  the restriction   and   notice   requirement   in   section  twelve  hundred twenty-three of this article shall also apply.  (e) Certified  copies  of  any  local  law,  ordinance  or  resolution described  in  subdivision  (d) of this section shall also be filed with the city  or  county  clerk,  the  secretary  of  state  and  the  state comptroller  within  five  days  after the date it is enacted. Certified copies of any other local law, ordinance or resolution enacted  pursuant to  this  section shall be filed with the state tax commission, the city or county clerk, the secretary of state and the state comptroller within five days after the date it is enacted.  (f) On the first day of the first month following the month in which a municipal assistance corporation is created under  article  ten  of  the public  authorities  law,  any taxes imposed pursuant to this section by the city in aid of which such corporation was  created  and,  except  as hereinafter  provided  for  in subdivisions (h) and (j) of this section, the power of such city to adopt and  amend  local  laws,  ordinances  or resolutions  imposing  taxes  pursuant  to the authority of such section shall, notwithstanding any provision of this article to the contrary, be suspended until the later of July first, two thousand eight, or the last day of the month in which all the notes  and  bonds  of  such  municipal assistance  corporation  shall  have  been  fully  paid  and  discharged together with interest thereon and interest on  unpaid  installments  of interest.  (g)   All  of  the  enabling  act  provisions,  which  authorized  the imposition of the taxes suspended pursuant to this  section,  the  local laws,  ordinances,  and resolutions imposing such taxes, any regulations promulgated with respect to such taxes, including  the  provisions  with respect  to assessment, payment, determination, collection and refund of such taxes, requirements for filing returns, preservation of records and disposition of revenue shall continue in  full  force  and  effect  with respect  to  all  such  taxes  accrued  up to the effective date of such suspension.  (h) Notwithstanding the provisions of subdivision (f) of this section, any city having a population of one million or more in which a municipal assistance corporation is  created  under  article  ten  of  the  public authorities  law  shall continue to be authorized and empowered to adopt and amend local laws, imposing taxes, at  a  rate  not  to  exceed  four percent  on  the  receipts  of  sales  from  the services of laundering, dry-cleaning, tailoring, weaving,  pressing,  shoe  repairing  and  shoe shining, and charges to a patron for admission to, or use of, facilities for sporting activities in which such patron is to be a participant such  as  bowling alleys and swimming pools. Such taxes shall be administered, collected and distributed by the state tax  commission  as  provided  in subpart B of part III and in part IV of this article.  (i)  On  the first day of the first month following the month in which the taxes provided for in section eleven hundred seven of  this  chapter are  terminated,  the suspension provided for in subdivision (f) of this section shall terminate and the sales and compensating use taxes imposed by a city having a population of one million or more  immediately  prior to  the  effective  date  of the suspension shall go into full force and effect, provided that the resumed taxes,  and  any  local  law  imposing those  taxes,  shall  incorporate amendments to this article and article twenty-eight of this chapter so that the resumed taxes  are,  except  as otherwise  provided  by  law,  identical  to  the taxes authorized to be imposed by the city.  (j) Notwithstanding the provisions of subdivision (f) of this section, the city of Troy shall continue to be authorized and empowered to  adopt and  amend local laws, ordinances or resolutions imposing taxes pursuant to the authority  of  this  section  during  the  period  that  (i)  the municipal  assistance  corporation  for  the  city of Troy created under article ten of the public authorities law  is  in  existence,  and  (ii) pursuant  to section two of chapter one hundred eighty-seven of the laws of nineteen hundred ninety-five, as it may be amended, the tax described in section eleven hundred eight of this chapter is not imposed  in  such city.  (m)  Taxes  imposed  on native American nation or tribe lands. Where a non-native American person purchases, for such person's own consumption, any retail sale item on native American nation or tribe land  recognized by the federal government and reservation land recognized as such by the state   of  New  York,  the  commissioner  shall  promulgate  rules  and regulations necessary to implement the collection of sales,  excise  and use taxes on such retail sale items.  (o)  Notwithstanding  any  other  provision  of  state  or  local law, ordinance or resolution to the contrary: any city having a population of one million or more in which the taxes imposed by section eleven hundred seven  of  this  chapter  are  in  effect,  acting  through  its   local legislative  body, is hereby authorized and empowered to elect to exempt from such taxes,  or  reduce  the  rate  of  such  taxes  on,  the  same residential energy sources and services, in the same manner as described in  subparagraph  (i)  of  paragraph  three  of  subdivision (a) of this section, by enacting a local law or resolution in the form prescribed by the commissioner pursuant to section twelve hundred fifty-seven of  this article;  whereupon, upon compliance with the provisions of subdivisions (d) and (e) of this  section,  such  enactment  of  such  local  law  or resolution  shall be deemed to be an amendment to section eleven hundred seven of this chapter and such section eleven  hundred  seven  shall  be deemed  to  incorporate such exemption of or reduced rate on such energy sources and services as if  it  had  been  duly  enacted  by  the  state legislature and approved by the governor.