2023 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-five, 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-five;
(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-five;
(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-five; 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-five;
(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-five;
(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-five;
(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-five;
(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-five;
(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-five;
(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-five;
(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 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-five;
(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-five;
(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-five; 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-five;
(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-five;
(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-five;
(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-five;
(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-five;
(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-five;
(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-five;
(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-five;
(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-five;
(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-five;
(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-five; 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-five;
(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-five;
(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-five;
(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-five;
(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-five;
(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-five;
* (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-five;
* 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-five;
* 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-five;
* (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-five;
* 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-five;
* 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-five;
(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-five; 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-five;
* (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-five;
* 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-five;
* 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-five;
* 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-five;
* 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-five;
* 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-five;
* 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-five;
* 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-five;
* 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-five;
* 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-five;
* 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-five;
* 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-five;
* (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-five;
* 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-five;
* 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-five;
* 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-five; 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-five;
* 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-five;
* 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-five;
* 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-five;
* 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-five;
(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-five;
* NB Effective until November 30, 2025
* (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, 2025
(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-five;
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-five;  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-five;
(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-five;
(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-five;
* (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, 2025
* (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, 2025
(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.