reglab/statecodes huggingface dataset:
2023 New York Laws › TAX - Tax › Article 29 - Taxes Authorized for Cities, Counties and School Districts › Part 3 - Administrative Provisions › Sub Part B - Taxes Administered by Tax Commission › 1253 - Registration.

§  1253.  Registration.  Every person required to register pursuant to
  section eleven hundred thirty-four shall be  required  to  register  for
  purposes  of  the  taxes  imposed under the authority of sections twelve
  hundred ten, twelve hundred eleven, twelve  hundred  twelve  and  twelve
  hundred  twelve-A.    However, only one certificate of authority need be
  issued. Persons who elect to register under such section eleven  hundred
  thirty-four  pursuant  to  the  election  provided therein shall also be
  required to make a similar election for purposes of  the  taxes  imposed
  under  the authority of such sections twelve hundred ten, twelve hundred
  eleven, twelve hundred twelve and twelve hundred twelve-A, but only  one
  certificate of authority need be issued.
2023 New York Laws › TAX - Tax › Article 29 - Taxes Authorized for Cities, Counties and School Districts › Part 3 - Administrative Provisions › Sub Part B - Taxes Administered by Tax Commission › 1254 - Duty to Collect Taxes.

§  1254.  Duty  to collect taxes. (a) Every person required to collect
tax, as defined in section eleven hundred thirty-one, who is required to
collect any state tax imposed under sections eleven hundred five, eleven
hundred six or eleven hundred ten, shall at the same  time  collect  any
applicable  tax  imposed  by a city, county or school district under the
authority of sections twelve hundred ten, twelve hundred eleven,  twelve
hundred  twelve or twelve hundred twelve-A, and where the state tax is a
retail sales tax, shall also collect any compensating use tax which  may
be  applicable as provided in sections twelve hundred thirteen or twelve
hundred fourteen.
(b)  Where  the  state   of   New   York,   any   of   its   agencies,
instrumentalities,  public  corporations (including a public corporation
created pursuant to agreement or compact with another state  or  Canada)
or   political  subdivisions  sells  services  or  property  of  a  kind
ordinarily sold by private persons it shall be considered a  vendor  for
purposes  of  the  taxes  imposed under the authority of sections twelve
hundred ten, twelve hundred eleven, twelve  hundred  twelve  and  twelve
hundred  twelve-A  and shall be required to collect the taxes imposed by
cities, counties and  school  districts  under  the  authority  of  such
sections.
2023 New York Laws › TAX - Tax › Article 29 - Taxes Authorized for Cities, Counties and School Districts › Part 3 - Administrative Provisions › Sub Part C - Miscellaneous › 1256 - Cooperation by Localities.

§  1256.  Cooperation  by  localities.  Every  city, county and school
  district shall cooperate with the state tax commission to enable  it  to
  carry out its duties under articles twenty-eight and twenty-nine of this
  chapter.  Every  such  locality  shall  furnish to such commission those
  returns, reports and other information which the  tax  commission  deems
  necessary  to  carry  out  such  duties,  except  that  cities  having a
  population of one million or more, may,  in  their  discretion,  furnish
  instead  copies  of  such  returns,  reports and other information. Such
  copies shall be furnished at the tax commission's expense, such expenses
  to be charged to the cost of administration.  Notwithstanding any  other
  law  to  the  contrary,  the  duty to furnish returns, reports and other
  information or copies thereof shall apply to those returns  and  reports
  filed  under  taxes authorized under chapter eight hundred seventy-three
  of the laws of nineteen hundred thirty-four, as amended,  chapter  three
  hundred forty-one of the laws of nineteen hundred forty-six, as amended,
  article   two-B  of  the  general  city  law  and  chapter  two  hundred
  seventy-eight of the laws of nineteen hundred forty-seven,  as  amended,
  and to such other information which is relevant to the duties of the tax
  commission under such articles twenty-eight and twenty-nine.
2023 New York Laws › TAX - Tax › Article 29 - Taxes Authorized for Cities, Counties and School Districts › Part 3 - Administrative Provisions › Sub Part C - Miscellaneous › 1257 - Preparation of Model Local Laws, Resolutions and Regulations by Tax Commission.

§  1257.  Preparation of model local laws, resolutions and regulations
  by tax commission. The state tax commission shall  prepare  model  local
  laws,  ordinances,  resolutions  and  regulations  for the assistance of
  local officials and shall otherwise advise and cooperate with  them  for
  the  purpose  of  effectuating  uniform  administration,  collection and
  distribution of the taxes authorized under this article.
2023 New York Laws › TAX - Tax › Article 29 - Taxes Authorized for Cities, Counties and School Districts › Part 4 - Disposition of Revenues › 1260 - Revenues Resulting From Taxes Administered by Cities Over One Million.

§  1260. Revenues resulting from taxes administered by cities over one
  million. All taxes, penalties and interest resulting from the imposition
  of the taxes authorized under section twelve hundred one shall  be  paid
  into  the treasury of the city imposing the tax and shall be credited to
  and deposited in the general fund of any such city, but no such part  of
  such  revenues  may be expended unless appropriated in the annual budget
  of such city.
2023 New York Laws › TAX - Tax › Article 29 - Taxes Authorized for Cities, Counties and School Districts › Part 4 - Disposition of Revenues › 1262-C - Allocation of Revenue From Sales and Use Taxes to Villages Wholly or Partially Contained Within Broome County.

§  1262-c.  Allocation of revenue from sales and use taxes to villages
  wholly or partially contained within Broome county. Notwithstanding  any
  other  provision  of the tax law to the contrary, the county legislature
  of Broome county shall have the authority to adopt a method for dividing
  the sales and use tax revenues allocated to a town between  any  village
  or  villages located wholly or partially within the town and to the area
  outside of villages based on either population or full valuation of real
  property or on any combination of these two factors.
2023 New York Laws › TAX - Tax › Article 29 - Taxes Authorized for Cities, Counties and School Districts › Part 4 - Disposition of Revenues › 1262-D - Allocation and Distribution of Revenues From Sales and Use Taxes to Villages Within the County of Albany.

§  1262-d.  Allocation and distribution of revenues from sales and use
  taxes to villages within the county of Albany. Notwithstanding any other
  provision of this chapter to the contrary, the net  collections  from  a
  tax  imposed  by  Albany  county  pursuant to this article set aside for
  allocation and distribution to the towns and villages therein  shall  be
  distributed  between  such towns and villages where any such village has
  elected or hereafter elects to take  its  share  in  cash,  directly  in
  proportion to their respective populations determined in accordance with
  the  latest  decennial federal census or special population census taken
  pursuant to section twenty of the general municipal  law  completed  and
  published  prior  to  the end of the quarter for which the allocation is
  made, which special census must include the entire area of  the  county,
  except  that in the towns of Colonie and Coeymans, the amount to be paid
  to each village therein shall be determined by the ratio that  the  full
  valuation  of  real property in each such village within said town bears
  to the full valuation of real property in the entire town as  set  forth
  in  subdivision (c) of section twelve hundred sixty-two of this chapter;
  provided, however, that  commencing  with  the  July,  nineteen  hundred
  eighty-one  quarterly distribution, one-eighth of the amount of such net
  collections allocated to the town of Colonie and each successive quarter
  thereafter, cumulatively, an additional one-eighth  part  of  each  such
  quarterly  town  allocation shall be distributed between such village or
  villages and the town of Colonie in proportion to their respective  full
  valuations  of  real  property,  with  the  remainder  of each such town
  quarterly  allocation  through  and  including  that  distributable   in
  January,  nineteen  hundred  eighty-three,  being  an  evenly  declining
  portion  of  each  such  quarterly  allocation,  to  be  distributed  in
  proportion  to population as hereinbefore set forth for the remainder of
  Albany  county,  so  that  the  April,  nineteen  hundred   eighty-three
  quarterly  allocation  to  the  town  of  Colonie  and those allocations
  thereafter received shall be divided between said town and the  villages
  therein solely in proportion to their respective full valuations of real
  property as provided herein.
2023 New York Laws › TAX - Tax › Article 29 - Taxes Authorized for Cities, Counties and School Districts › Part 4 - Disposition of Revenues › 1262-F - Allocation and Distribution of Revenues From Sales and Use Taxes Within the Village of Barker and Town of Somerset, Niagara County.

§  1262-f.  Allocation and distribution of revenues from sales and use
  taxes within the village of Barker and town of Somerset, Niagara county.
  Notwithstanding any other provision of this chapter to the contrary, the
  net collections from a tax imposed by Niagara county  pursuant  to  this
  article  set  aside  for  allocation  and  distribution  to  the town of
  Somerset and village of Barker shall be distributed  between  such  town
  and  village  which has elected or hereafter elects to take its share in
  cash, directly in proportion to their respective populations  determined
  in  accordance  with  the  latest  decennial  federal  census or special
  population census taken  pursuant  to  section  twenty  of  the  general
  municipal  law  completed  and published prior to the end of the quarter
  for which the allocation is made, which special census must include  the
  entire area of the county.
2023 New York Laws › TAX - Tax › Article 29 - Taxes Authorized for Cities, Counties and School Districts › Part 4 - Disposition of Revenues › 1262-I - Allocation of Net Collections From the Additional One Percent Rate of Sales and Compensating Use Taxes in the County of Tioga.

§  1262-i.  Allocation  of  net  collections  from  the additional one
  percent rate of sales and compensating use taxes in the county of Tioga.
  Notwithstanding any contrary provision  of  law,  one-half  of  the  net
  collections  received  by the county of Tioga from the one percent sales
  and compensating use taxes in addition to the three percent  rate,  each
  as  authorized  by  section twelve hundred ten of this article, shall be
  deposited in the general fund  of  such  county  and  one-half  of  such
  collections  shall  be  deposited  by  the  county of Tioga in a capital
  reserves fund. Disbursements  from  such  capital  reserves  fund  shall
  solely  be  made  for  the purposes of capital projects and repaying any
  debts incurred for such capital projects in the county of Tioga.
2023 New York Laws › TAX - Tax › Article 29 - Taxes Authorized for Cities, Counties and School Districts › Part 4 - Disposition of Revenues › 1262-J - Allocation and Distribution of Net Collections From the Additional Sales and Compensating Use Taxes in Suffolk County.

§  1262-j.  Allocation  and  distribution  of net collections from the
additional sales and compensating  use  taxes  in  Suffolk  county.  (a)
Notwithstanding  any  provision  of  law  to  the  contrary,  of the net
collections received by the  county  of  Suffolk  as  a  result  of  the
imposition of up to the additional one percent rate of tax authorized by
section  twelve  hundred ten of this chapter during the period beginning
January  first,  nineteen  hundred  ninety-four  and   ending   December
thirty-first,  nineteen hundred ninety-five, the county of Suffolk shall
allocate  such  net  collections  as  follows:  one-eighth  of  the  net
collections  received  shall be dedicated for public safety purposes; an
appropriate amount shall be used to bring the maximum funds dedicated to
the sewer stabilization fund to twelve  million  five  hundred  thousand
dollars  annually;  and,  the  balance shall be deposited in the general
fund of the county of Suffolk.
(b) Notwithstanding any provision of law to the contrary, of  the  net
collections  received  by  the  county  of  Suffolk  as  a result of the
increase of three-quarters of one  percent  to  the  tax  authorized  by
section  twelve  hundred  ten  of  this article for the period beginning
January first, nineteen hundred ninety-six and ending May  thirty-first,
two  thousand  one,  imposed  by  local  laws  or resolutions (by simple
majority) by the county legislature, and signed by the county executive,
the county of Suffolk shall allocate such net collections as follows: an
amount equal to no less than one-eighth and no more than one-quarter  of
net  collections  which  would be received from the imposition of a full
one percent rate increase, shall be dedicated for public safety purposes
and the balance shall be deposited in the general fund of the county  of
Suffolk.
(c)  Notwithstanding  any provision of law to the contrary, of the net
collections received by the  county  of  Suffolk  as  a  result  of  the
increase  of one percent to the tax authorized by section twelve hundred
ten of this article for the period beginning June  first,  two  thousand
one  and ending November thirtieth, two thousand twenty-five, imposed by
local  laws  or  resolutions  (by  simple  majority)   by   the   county
legislature,  and  signed by the county executive, the county of Suffolk
shall allocate such net collections as follows: no less than  one-eighth
and no more than three-eighths of such net collections received shall be
dedicated  for public safety purposes and the balance shall be deposited
in the general fund of the county of Suffolk.
2023 New York Laws › TAX - Tax › Article 29 - Taxes Authorized for Cities, Counties and School Districts › Part 4 - Disposition of Revenues › 1262-L - Allocation and Distribution of Net Collections From the Additional Rate of Sales and Compensating Use Tax in Rockland County.

* §  1262-1.  Allocation  and distribution of net collections from the
  additional rate of sales and compensating use tax in Rockland county. 1.
  Notwithstanding any provision of law to the contrary, if the  county  of
  Rockland  imposes the additional five-eighths of one percent rate of tax
  authorized by section twelve hundred ten  of  this  article  during  the
  period  beginning  March  first,  two  thousand two, and ending November
  thirtieth, two thousand twenty-five,  such  county  shall  allocate  and
  distribute  twenty  percent  of the net collections from such additional
  rate to the  towns  and  villages  in  the  county  in  accordance  with
  subdivision  (c) of section twelve hundred sixty-two of this part on the
  basis of the ratio which the population of each  such  town  or  village
  bears to such county's total population; and
2. Notwithstanding any provision of law to the contrary, if the county
  of  Rockland imposes the additional three-eighths of one percent rate of
  tax authorized by section twelve hundred ten of this article during  the
  period  beginning  March  first, two thousand seven, and ending November
  thirtieth, two thousand twenty-five,  such  county  shall  allocate  and
  distribute  sixteen  and  two-thirds percent of the net collections from
  such additional rate to the general funds of towns and  villages  within
  the county of Rockland with existing town and village police departments
  from  March first, two thousand seven through December thirty-first, two
  thousand seven  and  thirty-three  and  one-third  percent  of  the  net
  collections  from  such additional rate from January first, two thousand
  eight through November thirtieth, two thousand twenty-five.  The  monies
  allocated   and  distributed  pursuant  to  this  subdivision  shall  be
  allocated and distributed to towns and villages with police  departments
  on  the  basis  of  the  number  of full-time equivalent police officers
  employed by each police department and shall not be  used  for  salaries
  heretofore or hereafter negotiated.
* NB There are 2 § 1262-l's
2023 New York Laws › TAX - Tax › Article 29 - Taxes Authorized for Cities, Counties and School Districts › Part 4 - Disposition of Revenues › 1262-L*2 - Allocation and Distribution of Certain Net Collections in Warren County.

* §  1262-l. Allocation and distribution of certain net collections in
Warren county. (a) If the county of  Warren  enters  into  an  agreement
pursuant  to  the authority of subdivision (c) of section twelve hundred
sixty-two of this article with the city of Glens Falls to  allocate  and
distribute  a  portion  of net collections due the county from its taxes
imposed pursuant to the authority of subdivision (a) of  section  twelve
hundred  ten  of  this  article,  the  agreement  may  be for a term not
exceeding forty years and the state  comptroller  shall  not  disapprove
such  agreement based on the length of its term, provided that such term
shall not exceed forty years.
(b) Notwithstanding any contrary provision of this article or  of  any
agreement  between  the  city  of  Glens  Falls and the county of Warren
pursuant to the authority of subdivision (c) of section  twelve  hundred
sixty-two  of  this  article, if at any time the board of supervisors of
Warren county shall pledge all or a  portion  of  net  collections  from
sales  and compensating use taxes imposed by such county as described in
section twelve hundred sixty-one-a of this article,  any  obligation  of
the  county  of Warren to allocate and distribute net collections to the
city of Glens Falls under any such agreement between such city and  such
county  shall  be  satisfied  if  the  amounts  due such city under such
agreement are instead paid by such county from moneys returned  to  such
county  each  month  by  the  Warren  and  Washington  county industrial
development agency or trustee, as the case may be, as provided  in  such
section  twelve  hundred  sixty-one-a;  or,  in the event such moneys so
returned to such county are insufficient in  any  month  to  allow  such
county  to  pay  to such city the amounts required under such agreement,
such county shall make such payments to such city in the amounts and  in
the manner set forth in such agreement.
* NB There are 2 § 1262-l's
2023 New York Laws › TAX - Tax › Article 29 - Taxes Authorized for Cities, Counties and School Districts › Part 4 - Disposition of Revenues › 1262-M - Allocation of Net Collections From the Additional One Percent Rate of Sales and Compensating Use Taxes in the County of Chenango.

* §  1262-m.  Allocation  of  net  collections from the additional one
  percent rate of sales and  compensating  use  taxes  in  the  county  of
  Chenango.    Notwithstanding  any  contrary  provision  of  law, all net
  collections received by the county of  Chenango  from  the  one  percent
  sales  and compensating use taxes in addition to the three percent rate,
  each as authorized by section twelve hundred ten of this article,  shall
  be  used,  in  the  first  instance, to pay the cost of constructing and
  repaying any debts incurred in the construction of the  Chenango  county
  public safety building project, and any operational costs related to the
  Chenango county public safety building. Any and all revenue derived from
  such  additional  one  percent  tax,  after  the  construction  and debt
  financing costs of the Chenango county public  safety  building  project
  annex,  and  any operational costs related to the Chenango county public
  safety building are paid, shall be deposited by the county  of  Chenango
  in  a  capital  reserves  fund. Disbursements from such capital reserves
  fund shall solely be made for  the  purposes  of  capital  projects  and
  repaying  any  debts incurred for such capital projects in the county of
  Chenango.
* NB There are 2 § 1262-m's
2023 New York Laws › TAX - Tax › Article 29 - Taxes Authorized for Cities, Counties and School Districts › Part 4 - Disposition of Revenues › 1262-M*2 - Allocation and Distribution of Net Collections in Saratoga County.

* § 1262-m. Allocation and distribution of net collections in Saratoga
county. Notwithstanding any other provision of law to the contrary:
(a)  If  Saratoga  county  imposes  sales  and  compensating use taxes
pursuant to the authority of subdivision (a) of section  twelve  hundred
ten of this article, the local legislative body of Saratoga county shall
be authorized and empowered to adopt and amend local laws, ordinances or
resolutions to allocate and distribute to the town of Milton up to sixty
thousand dollars per calendar year, from net collections received by the
county from such taxes; and any such amount allocated and distributed to
the  town of Milton pursuant to this subdivision shall be in addition to
any amounts allocated and applied or distributed by such county to  such
town  pursuant  to  the  authority  of  subdivision  (c) or (d), or both
subdivisions (c) and (d), of section twelve hundred  sixty-two  of  this
article.
(b)  If  Saratoga  county and the city of Saratoga Springs each impose
sales  and  compensating  use  taxes  pursuant  to  the   authority   of
subdivision  (a)  of  section twelve hundred ten of this article and the
city of  Mechanicville  does  not  impose  any  taxes  pursuant  to  the
authority of such section twelve hundred ten, the local legislative body
of  Saratoga county shall be authorized and empowered to adopt and amend
local laws, ordinances or resolutions to allocate and distribute to  the
city  of Mechanicville up to five hundred forty-two thousand dollars per
calendar year, from net collections received  by  the  county  from  its
sales  and  compensating  use taxes imposed pursuant to the authority of
such section twelve hundred ten;  and  any  such  amount  allocated  and
distributed  to  the  city of Mechanicville pursuant to this subdivision
shall be in addition to any amounts allocated and applied or distributed
by such county to such city pursuant to the authority of subdivision (c)
or (d), or both subdivisions (c) and  (d),  of  section  twelve  hundred
sixty-two of this article.
* NB There are 2 § 1262-m's
2023 New York Laws › TAX - Tax › Article 29 - Taxes Authorized for Cities, Counties and School Districts › Part 4 - Disposition of Revenues › 1262-N - Disposition of Net Collections From the Additional One Percent Rate of Sales and Compensating Use Taxes in the County of Niagara.

§  1262-n.  Disposition  of  net  collections  from the additional one
  percent rate of sales and  compensating  use  taxes  in  the  county  of
  Niagara.    Notwithstanding any contrary provision of law, if the county
  of Niagara  imposes  the  additional  one  percent  rate  of  sales  and
  compensating  use taxes authorized by section twelve hundred ten of this
  article for all or any portion of the period beginning March first,  two
  thousand three and ending November thirtieth, two thousand twenty-three,
  the  county  shall  use  all  net  collections  from such additional one
  percent rate  to  pay  the  county's  expenses  for  Medicaid.  The  net
  collections  from  the  additional  one percent rate imposed pursuant to
  this section shall be deposited in a special fund to be created by  such
  county  separate  and  apart  from  any  other funds and accounts of the
  county. Any and all remaining net collections from such  additional  one
  percent tax, after the Medicaid expenses are paid, shall be deposited by
  the  county of Niagara in the general fund of such county for any county
  purpose.
2023 New York Laws › TAX - Tax › Article 29 - Taxes Authorized for Cities, Counties and School Districts › Part 4 - Disposition of Revenues › 1262-P - Disposition of Net Collections From the Additional One Percent Rate of Sales and Compensating Use Taxes in the County of Livingston.

§  1262-p.  Disposition  of  net  collections  from the additional one
  percent rate of sales and  compensating  use  taxes  in  the  county  of
  Livingston.    Notwithstanding  any  contrary  provision  of law, if the
  county of Livingston imposes the additional one percent  rate  of  sales
  and  compensating  use taxes authorized by section twelve hundred ten of
  this article for all or any portion of the period beginning June  first,
  two   thousand   three  and  ending  November  thirtieth,  two  thousand
  twenty-five,  the  county  shall  use  all  net  collections  from  such
  additional  one  percent rate to pay the county's expenses for Medicaid.
  The net  collections  from  the  additional  one  percent  rate  imposed
  pursuant  to  this  section  shall  be deposited in a special fund to be
  created by such county separate and  apart  from  any  other  funds  and
  accounts  of the county. Any and all remaining net collections from such
  additional one percent tax, after the Medicaid expenses are paid,  shall
  be  deposited  by  the  county of Livingston in the general fund of such
  county for any county purpose.
2023 New York Laws › TAX - Tax › Article 29 - Taxes Authorized for Cities, Counties and School Districts › Part 4 - Disposition of Revenues › 1262-Q - Erie County-Disposition of Net Collections From the One Percent and the Three-Quarters of One Percent Rates of Sales and Compensating Use Taxes in Excess of Three Percent.

§  1262-q.  Erie  county-disposition  of  net collections from the one
percent and the  three-quarters  of  one  percent  rates  of  sales  and
compensating  use  taxes in excess of three percent. Notwithstanding any
provision of law to the contrary: (1) If the county of Erie imposes  the
additional  one  percent  rate  of  sales  and  compensating  use  taxes
authorized by item (i) of clause (4) of subparagraph (i) of the  opening
paragraph  of  section  twelve  hundred  ten  of this article during the
period beginning January first, two thousand seven, or  thereafter,  the
county  shall  allocate each calendar year the first twelve million five
hundred thousand dollars of the net collections from  such  one  percent
rate  to  the  cities of such county and the area in such county outside
its cities  to  be  applied  or  distributed  in  the  same  manner  and
proportion  as  the net collections for such cities and area are applied
or distributed under the revenue  distribution  agreement  entered  into
pursuant  to  the authority of subdivision (c) of section twelve hundred
sixty-two of this part in effect on January first, two thousand six, and
subject  to  all  provisions  of  such  agreement  governing   the   net
collections  for  such cities and area and shall retain the remainder of
such net collections for any county purpose.
(2) Net collections from the additional three-quarters of one  percent
rate  of  sales  and  compensating use taxes which the county may impose
during the period commencing December first, two  thousand  eleven,  and
ending  November  thirtieth,  two  thousand twenty-five, pursuant to the
authority of item (ii) of clause (4) of subparagraph (i) of the  opening
paragraph of section twelve hundred ten of this article shall be used by
the  county  solely  for county purposes and shall not be subject to any
revenue distribution agreement the county entered into pursuant  to  the
authority of subdivision (c) of section twelve hundred sixty-two of this
part.
2023 New York Laws › TAX - Tax › Article 29 - Taxes Authorized for Cities, Counties and School Districts › Part 4 - Disposition of Revenues › 1262-R - Allocation and Distribution of Certain Net Collections in the County of Oswego.

* §  1262-r. Allocation and distribution of certain net collections in
  the county of Oswego. Notwithstanding any other provision of law to  the
  contrary,  if the city of Fulton does not impose any tax pursuant to the
  authority of section twelve hundred ten of this article: (1) the  county
  of  Oswego shall impose sales and compensating use taxes pursuant to the
  authority of subdivision (a) of  section  twelve  hundred  ten  of  this
  article  at the maximum rate authorized therefor; (2) such county shall,
  by local law, ordinance or resolution, allocate and  distribute  monthly
  to  the  city  of  Fulton  net collections in the amount of five hundred
  eight thousand eight hundred twenty dollars, commencing on the first day
  of the first month in which  the  repeal  of  such  city's  taxes  takes
  effect,  and  continuing  monthly  unless the city of Fulton imposes tax
  pursuant to the authority of such section twelve hundred ten;  (3)  such
  monthly amount allocated and distributed to such city shall be deemed to
  be  paid from the county's net collections set aside for county purposes
  and shall not affect the amount of net collections to be  allocated  and
  distributed  by  the county to the area of the county outside the cities
  in the county pursuant to subdivision  (c)  of  section  twelve  hundred
  sixty-two  of  this  part;  and (4) such county shall not be required to
  allocate net collections to the city of Fulton pursuant  to  subdivision
  (c) of such section twelve hundred sixty-two unless net collections from
  the county's sales and compensating use taxes exceed thirty-four million
  dollars per year, in which case the county shall allocate ten percent of
  its  net  collections  in  excess  of thirty-four million dollars on the
  basis of population to the city of Fulton and such area  of  the  county
  outside the cities.
* NB There are 2 § 1262-r's
2023 New York Laws › TAX - Tax › Article 29 - Taxes Authorized for Cities, Counties and School Districts › Part 4 - Disposition of Revenues › 1262-S - Disposition of Net Collections From the Additional One-Quarter of One Percent Rate of Sales and Compensating Use Taxes in the County of Herkimer.

§   1262-s.   Disposition  of  net  collections  from  the  additional
  one-quarter of one percent rate of sales and compensating use  taxes  in
  the  county  of Herkimer. Notwithstanding any contrary provision of law,
  if the county of Herkimer imposes  the  additional  one-quarter  of  one
  percent  rate  of sales and compensating use taxes authorized by section
  twelve hundred ten-E of this article for  all  or  any  portion  of  the
  period  beginning December first, two thousand seven and ending November
  thirtieth, two thousand  twenty-five,  the  county  shall  use  all  net
  collections  from such additional one-quarter of one percent rate to pay
  the county's expenses for the construction  of  additional  correctional
  facilities.  The  net  collections  from  the  additional  rate  imposed
  pursuant to section twelve  hundred  ten-E  of  this  article  shall  be
  deposited  in  a  special fund to be created by such county separate and
  apart from any other funds and accounts  of  the  county.  Any  and  all
  remaining  net  collections from such additional tax, after the expenses
  of such construction are paid, shall  be  deposited  by  the  county  of
  Herkimer in the general fund of such county for any county purpose.
2023 New York Laws › TAX - Tax › Article 29 - Taxes Authorized for Cities, Counties and School Districts › Part 4 - Disposition of Revenues › 1262-T - City of Yonkers - Disposition of Net Collections From the Additional One-Half of One Percent Rate of Sales and Compensating Use Taxes in the City of Yonkers.

* §  1262-t. City of Yonkers - disposition of net collections from the
  additional one-half of one percent rate of sales  and  compensating  use
  taxes  in  the  city of Yonkers. Notwithstanding any provision of law to
  the contrary, if the city of Yonkers imposes the additional one-half  of
  one  percent rate of sales and compensating use taxes authorized by item
  (b) of clause one of subparagraph  (ii)  of  the  opening  paragraph  of
  section  twelve  hundred ten of this article, the city shall use the net
  collections from such additional one-half of one percent rate solely for
  the support of education, unless the city council votes,  on  an  annual
  basis,  to use such net collections for a different purpose of the city,
  provided, however, that the requirements of paragraph b  of  subdivision
  five-b of section two thousand five hundred seventy-six of the education
  law are met.
* NB Repealed November 30, 2025
2023 New York Laws › TAX - Tax › Article 29 - Taxes Authorized for Cities, Counties and School Districts › Part 4 - Disposition of Revenues › 1262-U - Allocation and Distribution of Certain Net Collections in Genesee County.

§  1262-u.  Allocation  and distribution of certain net collections in
  Genesee county. If the  county  of  Genesee  enters  into  an  agreement
  pursuant  to  the authority of subdivision (c) of section twelve hundred
  sixty-two of this  part  with  the  city  of  Batavia  to  allocate  and
  distribute  a  portion  of net collections due the county from its taxes
  imposed pursuant to the authority of subdivision (a) of  section  twelve
  hundred  ten  of  this  article,  the  agreement  may  be for a term not
  exceeding forty years and the state  comptroller  shall  not  disapprove
  such  agreement based on the length of its term, provided that such term
  shall not exceed forty years.
2023 New York Laws › TAX - Tax › Article 29 - Taxes Authorized for Cities, Counties and School Districts › Part 4 - Disposition of Revenues › 1262-V - Allocation of Net Collections From the Additional One Percent Rate of Sales and Compensating Use Taxes in the County of St. Lawrence.

§  1262-v.  Allocation  of  net  collections  from  the additional one
  percent rate of sales and compensating use taxes in the  county  of  St.
  Lawrence.    Notwithstanding  any contrary provision of law, one-half of
  the net collections received by the county of St. Lawrence  from  within
  the  boundaries of the city of Ogdensburg from the one percent sales and
  compensating use taxes in addition to the three percent  rate,  each  as
  authorized  by  section  twelve  hundred  ten  of this article, shall be
  allocated and distributed and paid in cash quarterly by such  county  to
  the city of Ogdensburg.
2023 New York Laws › TAX - Tax › Article 29 - Taxes Authorized for Cities, Counties and School Districts › Part 4 - Disposition of Revenues › 1263 - Deposit of Funds and Use of Funds Not Having Assigned Purposes.

§  1263.  Deposit  of  funds  and  use  of  funds  not having assigned
purposes. (a) Deposit and use of net collections from taxes  imposed  by
cities  of  over  one  million  administered  and collected by state tax
commission.  Net collections paid to the director of finance of the city
of New York and any other appropriate fiscal officer of any city  having
a  population  of  over  one  million, as provided for in section twelve
hundred sixty-one, shall be deposited by  such  fiscal  officer  in  the
general  fund of such city, but no part of such revenues may be expended
by such city unless appropriated in the annual budget of such city.
(b) Deposit and  use  of  net  collections  by  cities,  counties  and
villages. Net collections received by or distributed to a county, a city
with  a  population  of  less  than  one million or a village from taxes
imposed pursuant to this article shall be paid into the treasury of  the
county,  city  or  village and shall be credited to and deposited in the
general fund thereof and, unless restricted by local law,  ordinance  or
resolution  to  a  specified purpose or purposes, shall be available for
any county, city or village purpose of such  county,  city  or  village.
Expenditures  from  the proceeds of any such tax shall not be considered
as part of the cost of government within the meaning of  any  limitation
on   expenditures  contained  in  any  general,  special  or  local  law
applicable to such county, city or village.
2023 New York Laws › TAX - Tax › Article 29 - Taxes Authorized for Cities, Counties and School Districts › Part 4 - Disposition of Revenues › 1264 - References to Certain Taxes or Revenues From Certain Taxes Administered by the Commissioner.

§  1264.  References  to  certain taxes or revenues from certain taxes
  administered by the commissioner. Notwithstanding any provision of  this
  article  or  other  law to the contrary: where a section of subpart B of
  part one of this article or a local law, ordinance or resolution adopted
  pursuant to the authority of such subpart B or an agreement described in
  subdivision (c) of section twelve hundred sixty-two of this  part  or  a
  section of this part refers to revenues or net collections, or the like,
  from a tax or taxes imposed pursuant to the authority of such subpart B,
  and  such  tax or taxes are imposed on motor fuel and diesel motor fuel,
  any such reference expressed as a percentage of the rate  imposed  as  a
  percentage  or  as  a percentage of such revenues or net collections, or
  the like, shall be deemed also to refer to such tax or taxes imposed  on
  such  fuels at a rate of cents per gallon; and any such amount expressed
  as a percentage shall be  calculated  in  a  like  manner  as  an  equal
  fraction  of  such  tax  on  such  fuels  imposed at a rate of cents per
  gallon.
2023 New York Laws › TAX - Tax › Article 29-A - Tax on Medallion Taxicab Trips in the Metropolitan Commuter Transportation District › 1281 - Imposition of Tax.

§  1281.  Imposition  of  tax. In addition to any other tax imposed by
  this chapter or other law, there is  hereby  imposed  on  every  taxicab
  owner a tax of fifty cents per taxicab trip and on every HAIL base a tax
  of  fifty  cents  per  HAIL  vehicle trip provided by every HAIL vehicle
  affiliated with the base, on every trip that originates in the city  and
  terminates anywhere within the territorial boundaries of the MCTD.
2023 New York Laws › TAX - Tax › Article 29-A - Tax on Medallion Taxicab Trips in the Metropolitan Commuter Transportation District › 1282 - Presumption of Taxability.

§  1282.  Presumption  of  taxability.  For  the purpose of the proper
  administration of this article and to prevent evasion of the tax imposed
  by this article, it shall be presumed that every taxicab trip and  every
  HAIL  vehicle  trip  that  originates  in the city is subject to the tax
  imposed by this  article.  This  presumption  shall  prevail  until  the
  contrary  is  proven, and the burden of proving the contrary shall be on
  the person liable for tax.
2023 New York Laws › TAX - Tax › Article 29-A - Tax on Medallion Taxicab Trips in the Metropolitan Commuter Transportation District › 1284 - Returns.

§  1284.  Returns.  Every  person  liable  for the tax imposed by this
  article shall file a return quarterly with the commissioner. Each return
  shall show the number of trips in the quarter for which  the  return  is
  filed,  together  with  such  other  information as the commissioner may
  require.   The returns required by  this  section  shall  be  filed  for
  quarterly  periods ending on the last day of March, June, September, and
  December of each year, and each return shall be filed within twenty days
  after the end of the quarterly period covered thereby. Every such person
  shall also file a  return  with  the  commissioner  for  the  period  of
  November  and  December  two  thousand  nine,  by January twentieth, two
  thousand  ten,  containing  the  information  described  above.  If  the
  commissioner  deems  it  necessary in order to ensure the payment of the
  tax imposed by this article, the commissioner may require returns to  be
  made  for shorter periods than prescribed by the foregoing provisions of
  this section, and upon such dates as the commissioner may  specify.  The
  form  of  returns  shall  be  prescribed  by  the commissioner and shall
  contain such information as the commissioner may deem necessary for  the
  proper  administration  of  this  article.  The commissioner may require
  amended returns to be filed within  twenty  days  after  notice  and  to
  contain  the  information  specified in the notice. The commissioner may
  require that the returns be filed electronically.
2023 New York Laws › TAX - Tax › Article 29-A - Tax on Medallion Taxicab Trips in the Metropolitan Commuter Transportation District › 1285 - Payment of Tax.

§  1285.  Payment of tax. Every person required to file a return under
  this article shall, at the time  of  filing  such  return,  pay  to  the
  commissioner  the  total  of  all  tax  imposed  by this article, on the
  correct number of trips subject to tax under this article. The amount so
  payable to the commissioner  for  the  period  for  which  a  return  is
  required to be filed shall be due and payable to the commissioner on the
  date  limited  for  the  filing  of  the return for such period, without
  regard to whether a return is filed or whether the return which is filed
  correctly shows the correct number of trips or the  amount  of  tax  due
  thereon.   The   commissioner   may   require   that  the  tax  be  paid
  electronically.
2023 New York Laws › TAX - Tax › Article 29-A - Tax on Medallion Taxicab Trips in the Metropolitan Commuter Transportation District › 1286 - Records to Be Kept.

§  1286.  Records  to  be  kept.  (a)  Every person liable for any tax
imposed by this article shall keep:
(1) records of every taxicab or HAIL vehicle trip originating  in  the
city  and  of  all  amounts  paid, charged or due thereon and of the tax
payable thereon, in such form as the commissioner may require;
(2) a  true  and  complete  copy  of  every  contract,  agreement,  or
arrangement  concerning  the  lease, rental, or license to use a taxicab
for which the person is required to remit the tax on  trips  imposed  by
this article on such person;
(3)  a  true  and  complete  copy  of  every  contract,  agreement, or
arrangement concerning the appointment of an agent;
(4) a  true  and  complete  copy  of  every  contract,  agreement,  or
arrangement  concerning  the  affiliation of a HAIL vehicle or of a HAIL
vehicle owner or driver with a HAIL base;
(5) true and complete copies of any records required to be kept by the
TLC; and
(6) such other records and information as the commissioner may require
to perform his or her duties under this article.
(b) Every person that has contracted with the city or TLC  to  provide
services  to  the  city,  to the TLC, or to persons liable for tax under
this article relating to taximeters, to administering taximeters  or  to
information  obtained  from taximeters and every person that the TLC has
authorized to obtain or  possess  information  generated  by  taximeters
shall keep true and complete copies of all meter information.
(c) The records required to be kept by this section shall be available
for   inspection  and  examination  at  any  time  upon  demand  by  the
commissioner or the commissioner's duly authorized agent or employee and
shall be preserved  for  a  period  of  three  years,  except  that  the
commissioner  may consent to their destruction within that period or may
require that they be kept longer. Such records may be  kept  within  the
meaning   of   this   section   when  reproduced  on  any  photographic,
photostatic, microfilm,  micro-card,  miniature  photographic  or  other
process  which actually reproduces the original record. If those records
are maintained in an electronic format, they must be made available  and
accessible to the commissioner in electronic format.
2023 New York Laws › TAX - Tax › Article 29-A - Tax on Medallion Taxicab Trips in the Metropolitan Commuter Transportation District › 1288 - Deposit and Disposition of Revenue.

§  1288.  Deposit  and  disposition  of  revenue.  Notwithstanding any
provision of law to the contrary: (a) All taxes, interest and  penalties
collected or received by the commissioner pursuant to this article shall
be  deposited daily with such responsible banks, banking houses or trust
companies, as may be designated by the comptroller,  in  trust  for  the
credit  of  the metropolitan transportation authority. An account may be
established in one or more of such depositories. Such deposits shall  be
kept  separate  and  apart from all other money in the possession of the
comptroller. The comptroller shall require adequate  security  from  all
such depositories. Of the total revenue collected or received under this
section,  the  comptroller  shall retain in the comptroller's hands such
amount as the commissioner may determine to  be  necessary  for  refunds
under  this  article.  The  commissioner  is  authorized and directed to
deduct from such amounts  collected  or  received  under  this  article,
before  deposit  into  the  accounts  specified  by  the  comptroller, a
reasonable amount necessary to effectuate refunds of  appropriations  of
the  department to reimburse the department for the costs to administer,
collect and distribute the taxes imposed by this article.
(b) On or before the twelfth day following  the  end  of  each  month,
after  reserving  such  amount  for  such  refunds  and  such costs, the
commissioner shall certify to the comptroller the amount of all revenues
so received pursuant to this article during the prior month as a  result
of the taxes, interest and penalties so imposed.
(c)  By  the  fifteenth day of the last month of each calendar quarter
the comptroller shall pay over the amount of  revenues  from  the  prior
three  months  in  total  so  certified  by  the  commissioner,  without
appropriation,  into  the  corporate  transportation  account   of   the
metropolitan    transportation   authority   special   assistance   fund
established  by  section  twelve  hundred  seventy-a   of   the   public
authorities   law  to  be  applied  as  provided  in  paragraph  (e)  of
subdivision four of such section twelve  hundred  seventy-a.  Any  money
collected  pursuant to this article that is deposited by the comptroller
in  the   corporate   transportation   account   of   the   metropolitan
transportation  authority  special assistance fund shall be held in such
fund free and clear of any claim by any person or entity paying the  tax
pursuant  to this article, including, without limiting the generality of
the  foregoing,  any   right   or   claim   against   the   metropolitan
transportation  authority,  any of its bondholders, or any subsidiary or
affiliate of the metropolitan transportation authority.