reglab/statecodes huggingface dataset:
2023 New York Laws › TAX - Tax › Article 28-D - Special Tax on Peer-to-Peer Car Sharing › 1192 - Imposition of Metropolitan Commuter Transportation District Tax.

§ 1192. Imposition  of  metropolitan  commuter transportation district
tax. (a) In addition to the statewide tax imposed under  section  eleven
hundred  ninety-one  of  this article and in addition to any tax imposed
under any other article of this chapter,  there  is  hereby  imposed  on
every  shared  vehicle  driver  and  there  shall be paid a metropolitan
commuter transportation district tax  of  three  percent  of  the  gross
receipts  paid  by  the  shared  vehicle  driver for the use of a shared
vehicle when the transfer of possession of the  shared  vehicle  to  the
shared vehicle driver occurs in the metropolitan commuter transportation
district  as  established  by  section  twelve  hundred sixty-two of the
public authorities law.
(b) Except to the  extent  that  the  transfer  of  a  shared  vehicle
described  in subdivision (a) of this section, or section eleven hundred
ninety-three of this article, has already been or will be subject to the
tax imposed under such subdivision or section and  except  as  otherwise
exempted  under  this  article,  there is hereby imposed on every shared
vehicle driver and there shall be paid a use tax for the use within  the
metropolitan  commuter transportation district as established by section
twelve hundred sixty-two of the public authorities  law  of  any  shared
vehicle  by the shared vehicle driver. For purposes of this subdivision,
the tax shall be at the rate of three percent of the gross receipts paid
or contracted to be paid for such shared vehicle.
2023 New York Laws › TAX - Tax › Article 28-D - Special Tax on Peer-to-Peer Car Sharing › 1193 - Imposition of Regional Transportation Tax.

§ 1193. Imposition  of regional transportation tax. (a) In addition to
the statewide tax imposed under section  eleven  hundred  ninety-one  of
this  article and in addition to any tax imposed under any other article
of this chapter, there is hereby imposed on every shared vehicle  driver
and  there  shall be paid a regional transportation tax of three percent
of the gross receipts paid by the shared vehicle driver for the use of a
shared vehicle when the transfer of possession of the shared vehicle  to
the  shared  vehicle driver occurs anywhere in this state outside of the
metropolitan transportation district as established  by  section  twelve
hundred sixty-two of the public authorities law.
(b)  Except  to  the  extent  that  the  transfer  of a shared vehicle
described in subdivision (a) of this section, or section eleven  hundred
ninety-two  of  this article, has already been or will be subject to the
tax imposed under such subdivision or section and  except  as  otherwise
exempted  under  this  article,  there is hereby imposed on every shared
vehicle driver and there shall be paid a use tax  for  the  use  in  the
state  outside  the  metropolitan  commuter  transportation  district as
established  by  section  twelve  hundred  sixty-two   of   the   public
authorities  law of any shared vehicle by the shared vehicle driver. For
purposes of this subdivision, the tax shall be  at  the  rate  of  three
percent  of  the  gross  receipts paid or contracted to be paid for such
shared vehicle.
2023 New York Laws › TAX - Tax › Article 28-D - Special Tax on Peer-to-Peer Car Sharing › 1194 - Collection of Tax.

§ 1194. Collection  of  tax.  The  peer-to-peer  car  sharing  program
  administrator shall collect the tax from the shared vehicle driver  when
  collecting the gross receipts to which it applies. The tax shall be paid
  to the peer-to-peer car sharing program administrator as trustee for and
  on account of the state.
2023 New York Laws › TAX - Tax › Article 28-D - Special Tax on Peer-to-Peer Car Sharing › 1195 - Presumption.

§ 1195. Presumption.  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  transfer of possession of a shared
  vehicle to a shared vehicle driver anywhere in this state is subject  to
  the  tax  under  this  article. This presumption shall prevail until the
  contrary is established.
2023 New York Laws › TAX - Tax › Article 28-D - Special Tax on Peer-to-Peer Car Sharing › 1196 - Administrative Provisions.

§ 1196. Administrative  provisions.  (a)  Except as otherwise provided
for in this  article,  the  taxes  imposed  by  this  article  shall  be
administered  and  collected  in  a  like manner as and jointly with the
taxes imposed by sections eleven hundred five and eleven hundred ten  of
this chapter. In addition, except as otherwise provided in this article,
all  of  the  provisions of article twenty-eight of this chapter (except
sections eleven hundred seven,  eleven  hundred  eight,  eleven  hundred
nine,  and  eleven hundred forty-eight) relating to or applicable to the
administration, collection and review  of  the  taxes  imposed  by  such
sections  eleven hundred five and eleven hundred ten, including, but not
limited to, the provisions relating to definitions, returns, exemptions,
penalties, tax secrecy, personal liability for the tax,  and  collection
of  tax  from  the  customer,  shall  apply to the taxes imposed by this
article so far as such provisions can be made applicable  to  the  taxes
imposed  by  this  article  with  such  limitations as set forth in this
article and such modifications as may be necessary  in  order  to  adapt
such  language to the taxes so imposed. Such provisions shall apply with
the same force and effect as if the language  of  those  provisions  had
been  set  forth  in  full in this article except to the extent that any
provision is either inconsistent with a provision of this article or  is
not relevant to the taxes imposed by this article.
(b) The tax imposed by this article is in lieu of and replaces any tax
as  may  be  imposed under sections eleven hundred sixty, eleven hundred
sixty-six-a, and eleven hundred sixty-six-b of this chapter.
2023 New York Laws › TAX - Tax › Article 28-D - Special Tax on Peer-to-Peer Car Sharing › 1197 - Deposit and Disposition of Revenue.

§ 1197. Deposit  and  disposition  of  revenue.  (a)  All taxes, fees,
interest and penalties collected or received by the  commissioner  under
section eleven hundred ninety-one of this article shall be deposited and
disposed   of   pursuant  to  the  provisions  of  section  one  hundred
seventy-one-a of this chapter.
(b) All taxes, fees, interest and penalties collected or  received  by
the commissioner under section eleven hundred ninety-two of this article
shall  be  deposited  and  disposed  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.
(c)  All  taxes, fees, interest and penalties collected or received by
the commissioner under  section  eleven  hundred  ninety-three  of  this
article  shall  be deposited and disposed into the public transportation
systems   operating   assistance   account   established   by    section
eighty-eight-a of the state finance law.
2023 New York Laws › TAX - Tax › Article 29 - Taxes Authorized for Cities, Counties and School Districts › Part 1 - Authority to Impose Taxes › Sub Part A - Taxes Administered by Cities, Counties and School Districts › 1201-B - Additional Credits Against Taxes Administered by Cities of One Million or More.

§  1201-b.  Additional credits against taxes administered by cities of
  one million or more. Any person, corporation or other entity required or
  permitted to grant rebates or discounts on bills for electricity, gas or
  steam in accordance with a local law adopted pursuant to  article  two-G
  of  the  general  city  law shall be entitled to a refundable credit for
  such  rebates  and  discounts  made,  to  the  extent  such  credit   is
  specifically authorized by such article of the general city law, against
  the  amount of tax of be paid pursuant to any gross receipts tax imposed
  by a local law adopted pursuant to subdivision  (a)  of  section  twelve
  hundred  one of this chapter. Notwithstanding any other provision of law
  to the contrary, no taxpayer taking a credit as authorized herein  shall
  incur  any  increased  liability  for  any taxes imposed pursuant to the
  authorization contained in chapter seven hundred seventy-two of the laws
  of nineteen hundred sixty-six, as amended, by reason of such credit.
2023 New York Laws › TAX - Tax › Article 29 - Taxes Authorized for Cities, Counties and School Districts › Part 1 - Authority to Impose Taxes › Sub Part A - Taxes Administered by Cities, Counties and School Districts › 1201-C - Credits Against Taxes Administered by Cities of One Million or More.

§  1201-c. Credits against taxes administered by cities of one million
  or more. Any utility company which is subject to the supervision of  the
  public  service commission and is required to grant rebates or discounts
  on bills for energy services in accordance with  article  two-I  of  the
  general  city  law  shall  be  entitled  to a credit for such rebates or
  discounts against the amount of tax to be paid  pursuant  to  any  gross
  receipts  tax imposed by a local law adopted pursuant to subdivision (a)
  of section twelve hundred one of  this  article.  The  amounts  of  such
  rebates  or  discounts shall not be treated as affecting or reducing the
  gross receipts otherwise subject to tax under such gross receipts tax or
  reducing the amount of tax imposed by or pursuant to  any  authorization
  contained in this chapter.
2023 New York Laws › TAX - Tax › Article 29 - Taxes Authorized for Cities, Counties and School Districts › Part 1 - Authority to Impose Taxes › Sub Part A - Taxes Administered by Cities, Counties and School Districts › 1201-D - Dedication of Taxes Authorized for Cities and Counties.

§ 1201-d. Dedication of taxes authorized for cities and counties.  (a)
Notwithstanding  any  other  provision  of  law  to  the  contrary,  any
authorization for a city or county to impose  a  tax  pursuant  to  this
article,  may  condition  such authorization upon the dedication of such
revenue derived from such tax imposed, to a public  benefit  corporation
established   as   an   industrial   development   agency   or  an  area
revitalization agency pursuant to  article  eighteen-A  of  the  general
municipal  law  or  to  a  public  authority  established  for  economic
development  or  transportation  purposes   pursuant   to   the   public
authorities law.
(b)  In  the  event  that a city or a county imposes a tax pursuant to
this  article,  in  accordance  with  a  conditional  authorization   as
described  in subdivision (a) of this section, such city or county shall
dedicate the revenue from such tax so imposed to the  designated  public
benefit  corporation  established as an industrial development agency or
an area revitalization agency pursuant  to  article  eighteen-A  of  the
general  municipal  law  or  public  authority  established for economic
development  or  transportation  purposes   pursuant   to   the   public
authorities law.
2023 New York Laws › TAX - Tax › Article 29 - Taxes Authorized for Cities, Counties and School Districts › Part 1 - Authority to Impose Taxes › Sub Part A - Taxes Administered by Cities, Counties and School Districts › 1201-E - Credit.

§  1201-e.  Credit. A taxpayer that is subject to a gross receipts tax
  imposed under a local law adopted pursuant to subdivision (a) of section
  twelve hundred one of this article shall be entitled to a credit to  the
  extent  provided  in  sections  twenty-five-y  and  twenty-five-z of the
  general city law with respect to a relocation as therein defined  on  or
  after January first, nineteen hundred ninety-nine.
2023 New York Laws › TAX - Tax › Article 29 - Taxes Authorized for Cities, Counties and School Districts › Part 1 - Authority to Impose Taxes › Sub Part A - Taxes Administered by Cities, Counties and School Districts › 1203 - Taxes Administered by Cities Under One Million.

§   1203.   Taxes   administered  by  cities  under  one  million.  a.
  Notwithstanding any other provision of law to the contrary, any city  in
  this  state  with  a  population  of  less  than  one  million is hereby
  authorized and empowered, subject to the limitations and  exemptions  in
  part  II  of  this article, to adopt and amend local laws, ordinances or
  resolutions imposing in such city any  of  the  taxes  authorized  under
  subdivisions  (c),  (d)  and  (e)  of section twelve hundred one, at the
  rates provided for therein, such taxes to be administered and  collected
  in the manner provided for in subpart A of part III of this article.
b.  Notwithstanding  any  provision  of law to the contrary, the local
  governing body of the city of Yonkers, by the adoption  of  local  laws,
  ordinances  or  resolutions  may  impose  in such city the tax otherwise
  authorized under subdivision (b) of section twelve  hundred  one,  at  a
  rate  not  to exceed three per centum, such taxes to be administered and
  collected in the manner provided for in subpart A of part  III  of  this
  article.  Such  local law, ordinance, or resolution may provide that any
  transfer of property owned and occupied as a residence by  one  or  more
  persons,  each  of  whom  is  sixty-five  years of age or over, shall be
  exempt from such tax.
2023 New York Laws › TAX - Tax › Article 29 - Taxes Authorized for Cities, Counties and School Districts › Part 1 - Authority to Impose Taxes › Sub Part A - Taxes Administered by Cities, Counties and School Districts › 1205 - Imposition of Taxes on Deeds in the City of Mount Vernon.

§  1205. Imposition of taxes on deeds in the city of Mount Vernon. (a)
Notwithstanding  any  provision  of  law  to  the  contrary,  the  local
governing  body  of  the  city  of  Mount  Vernon,  by  the adoption and
amendment of local laws, ordinances or resolutions may  impose  in  such
city and provide for the administration and collection of a tax on deeds
by  which real property is conveyed in such city in the manner set forth
and as authorized in subdivision (b) of this section.
(b) There is hereby imposed in the city of Mount Vernon a tax on  each
deed   by   which  any  real  property  is  conveyed  (measured  by  the
consideration or value of the interest or property conveyed) at  a  rate
not to exceed one percent of such consideration or value with respect to
all  conveyances,  provided  that such city may allow deductions for any
liens on such interest or property and may also allow an  exemption  not
in  excess of one hundred thousand dollars on the consideration or value
of the interest or property conveyed. Provided, further, that such taxes
shall not apply if the contract for any such conveyance was  made  prior
to  September  first,  nineteen  hundred  eighty-four. Such taxes may be
imposed on any conveyance or  transfer  of  real  property  or  interest
therein  by  deed  where  the  real  property  is  located  in such city
regardless of where transactions, negotiations, transfers  of  deeds  or
other  actions  with  regard  to  the transfer or conveyance take place,
subject only to the restrictions contained  in  section  twelve  hundred
thirty. The payment of, and the filing of a return relating to, any such
taxes  may  be  required  as a condition precedent to the recording of a
deed.
2023 New York Laws › TAX - Tax › Article 29 - Taxes Authorized for Cities, Counties and School Districts › Part 1 - Authority to Impose Taxes › Sub Part A - Taxes Administered by Cities, Counties and School Districts › 1206 - Imposition of Taxes on Deeds in the City of Peekskill.

§  1206.  Imposition  of  taxes on deeds in the city of Peekskill. (a)
Notwithstanding  any  provision  of  law  to  the  contrary,  the  local
governing  body  of the city of Peekskill, by the adoption and amendment
of local laws, ordinances or resolutions may impose  in  such  city  and
provide for the administration and collection of a tax on deeds by which
real  property  is  conveyed in such city in the manner set forth and as
authorized in subdivision (b) of this section.
(b) There is hereby imposed in the city of Peekskill  a  tax  on  each
deed   by   which  any  real  property  is  conveyed  (measured  by  the
consideration or value of the interest or property conveyed) at  a  rate
not to exceed one percent of such consideration or value with respect to
all  conveyances,  provided  that such city may allow deductions for any
liens on such interest or property and may also allow an  exemption  not
in  excess of one hundred thousand dollars on the consideration or value
of the interest or property conveyed. Provided, further, that such taxes
shall not apply if the contract for any such conveyance was  made  prior
to September first, two thousand seven. Such taxes may be imposed on any
conveyance  or  transfer  of  real  property or interest therein by deed
where the real property is located in  such  city  regardless  of  where
transactions,  negotiations,  transfers  of  deeds or other actions with
regard to the transfer or conveyance take place,  subject  only  to  the
restrictions contained in section twelve hundred thirty. The payment of,
and  the  filing of a return relating to, any such taxes may be required
as a condition precedent to the recording of a deed.
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-E - Sales and Compensating Use Taxes Within Herkimer County.

§  1210-E. Sales and compensating use taxes within Herkimer county. In
  addition to the taxes imposed by section  twelve  hundred  ten  of  this
  subpart  or any other provision of law, the county of Herkimer is hereby
  authorized and empowered to adopt and amend local  laws,  ordinances  or
  resolutions  imposing  within  the  territorial  limits  of  such county
  additional sales and compensating use taxes at the rate  of  one-quarter
  of  one  percent  for  the period beginning December first, two thousand
  seven and ending November thirtieth,  two  thousand  twenty-five,  which
  taxes shall be identical to the taxes imposed by such county pursuant to
  the  authority  of section twelve hundred ten of this subpart. Except as
  hereinafter provided, all provisions  of  this  article,  including  the
  definition  and  exemption provisions and the provisions relating to the
  administration, collection and distribution by the  commissioner,  shall
  apply  for  purposes of the taxes authorized by this section in the same
  manner and with the same force and effect as if  the  language  of  this
  article  had been incorporated in full in this section and had expressly
  referred to the taxes authorized by  this  section;  provided,  however,
  that  any  provision  relating  to  a  maximum  rate shall be calculated
  without reference to the rate of additional sales and  compensating  use
  taxes  herein  authorized.  For  purposes  of  part  IV of this article,
  relating to the disposition of revenues resulting from  taxes  collected
  and   administered   by  the  commissioner,  the  additional  sales  and
  compensating use taxes authorized by  this  section  imposed  under  the
  authority  of  section  twelve  hundred  ten  of  this  subpart  and all
  provisions relating to the deposit, administration  and  disposition  of
  taxes,  penalties  and  interest  relating  to taxes imposed by a county
  under the authority of section twelve hundred ten of this subpart shall,
  except as otherwise provided in this section, apply  to  the  additional
  sales and compensating use taxes authorized by this section.
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 › 1213 - Deliveries Outside the Jurisdiction Where Sale Is Made.

§  1213. Deliveries outside the jurisdiction where sale is made. Where
  a sale of tangible personal  property  or  services,  including  prepaid
  telephone  calling  services, but not including other services described
  in subdivision (b) of section  eleven  hundred  five  of  this  chapter,
  including  an  agreement therefor, is made in any city, county or school
  district, but the property sold, the property upon  which  the  services
  were  performed or prepaid telephone calling or other service is or will
  be delivered to the purchaser elsewhere, such sale shall not be  subject
  to  tax  by  such  city, county or school district. However, if delivery
  occurs or will occur in a city, county or school district imposing a tax
  on the sale or use of such property, prepaid telephone calling or  other
  services, the vendor shall be required to collect from the purchaser, as
  provided  in  section  twelve  hundred  fifty-four  of this article, the
  aggregate sales or compensating use taxes imposed by the city,  if  any,
  county  and  school district in which delivery occurs or will occur, for
  distribution  by  the  commissioner  to  such  taxing  jurisdiction   or
  jurisdictions. For the purposes of this section delivery shall be deemed
  to  include transfer of possession to the purchaser and the receiving of
  the property or of the  service,  including  prepaid  telephone  calling
  service,  by  the  purchaser.  Notwithstanding  the  foregoing,  where a
  transportation service described in paragraph ten of subdivision (c)  of
  section  eleven  hundred five of this chapter begins in one jurisdiction
  but ends in another  jurisdiction,  any  tax  imposed  pursuant  to  the
  authority of this article shall be due the jurisdiction or jurisdictions
  where the service commenced.
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 › 1215 - Definitions.

§  1215.  Definitions.  (a) As used in this article, the term "county"
shall mean any county in this state, except a  county  wholly  within  a
city.
(b) As used in this article, except where otherwise expressly provided
in  this  article, the term "population" shall mean the number of people
in the particular taxing jurisdiction as shown  by  the  latest  federal
census.
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 › 1216 - Special Transitional Provisions for Utility Services.

§   1216.   Special  transitional  provisions  for  utility  services.
  Notwithstanding sections three and five of chapter ninety-three  of  the
  laws  of  nineteen hundred sixty-five, as amended, the sale, consumption
  or use of gas, electricity, refrigeration and steam, and gas,  electric,
  refrigeration  and steam service of whatever nature, for which a bill is
  rendered based on meters read on or after August first, nineteen hundred
  sixty-five, where one-half or less of the number of days included in the
  month or other period billed are days subsequent to  July  thirty-first,
  nineteen  hundred  sixty-five,  shall  continue  to  be  subject  to the
  applicable tax on such sales, consumption or use as imposed pursuant  to
  the  authority  of  chapter  eight  hundred seventy-three of the laws of
  nineteen hundred thirty-four, as amended, or the applicable tax on  such
  sales,  consumption  or  use  as  imposed  pursuant  to the authority of
  sections one, two or three-a of chapter two hundred seventy-eight of the
  laws of nineteen  hundred  forty-seven,  as  amended.    Notwithstanding
  sections  three and five of chapter ninety-three of the laws of nineteen
  hundred sixty-five, as amended, such taxes shall also  apply  to  sales,
  consumption  or use of telephone or telegraph service shown on all bills
  dated before August first, nineteen hundred sixty-five covering  periods
  subsequent to July thirty-first, nineteen hundred sixty-five.
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 › 1217 - General Transitional Provisions.

§  1217.  General transitional provisions. (a) For the purposes of any
local law, ordinance or resolution imposing a local tax pursuant to  the
authority  of  section twelve hundred ten, twelve hundred eleven, twelve
hundred twelve or twelve hundred twelve-A or increasing the rate of such
tax, all references in section  eleven  hundred  six  to  August  first,
nineteen  hundred sixty-five shall be read as referring to the effective
date of such local law, ordinance or resolution, all references in  said
section  to  April  first,  nineteen hundred sixty-five shall be read as
referring to a date four months prior to  the  effective  date  of  such
local  law, ordinance or resolution and the reference in subdivision (b)
of section eleven hundred six to  July  thirty-first,  nineteen  hundred
sixty-five  shall be read as referring to the day immediately before the
effective date of such local law, ordinance or resolution.
(b) In applying the provisions of section eleven hundred nineteen with
respect to pre-existing lump sum or unit price construction contracts to
a tax on retail sales of tangible personal property  or  a  compensating
use  tax imposed pursuant to the authority of section twelve hundred ten
or twelve hundred eleven, all references in said section to the date  of
the  enactment  of  article  twenty-eight  or  the  enactment  of  a law
increasing the rate of tax imposed under said article shall be  read  as
referring  to  the  date of the enactment of the local law, ordinance or
resolution imposing such local tax or increasing the rate thereof.
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 › 1218 - Incorporation of Articles Twenty-Eight and Twenty-Nine Into Local Enactments.

§  1218.  Incorporation  of articles twenty-eight and twenty-nine into
  local enactments.  A local law, ordinance or resolution imposing  a  tax
  pursuant  to  subpart  B  of  part  I  of  this article shall, except as
  otherwise provided in this  article,  be  deemed  to  have  incorporated
  therein  all  of the provisions in articles twenty-eight and twenty-nine
  of this chapter and any amendment to the provisions in such articles  to
  the extent such provisions and amending acts are otherwise applicable to
  the  taxes  imposed  under  such local law, ordinance or resolution by a
  city, county or school district.
2023 New York Laws › TAX - Tax › Article 29 - Taxes Authorized for Cities, Counties and School Districts › Part 2 - Limitations on Authority and Exemptions › Sub Part A - General › 1220 - Territorial Limitations.

§  1220.  Territorial limitations. Any tax imposed under the authority
  of this article shall apply only within the territorial  limits  of  the
  city,  county or school district imposing the tax, except that where the
  taxes described in subdivision (b) of section eleven  hundred  five  and
  clauses  (E),  (G)  and (H) of subdivision (a) of section eleven hundred
  ten or the tax described in subdivision (e) of  section  eleven  hundred
  five  is imposed by a city, as provided in section twelve hundred ten or
  twelve  hundred  eleven  of  this  chapter,  any  establishment  located
  partially  within  such  city  and  partially within a town or towns and
  receiving or using any services or utilities provided by the city  shall
  be deemed to be wholly within such city for the purposes of such taxes.
2023 New York Laws › TAX - Tax › Article 29 - Taxes Authorized for Cities, Counties and School Districts › Part 2 - Limitations on Authority and Exemptions › Sub Part A - General › 1221 - Taxes Not Authorized.

§  1221. Taxes not authorized. (a) This article shall not be construed
as authorizing the imposition of:
(1) a tax on incomes or upon the  transfers  of  estates  of  deceased
persons,
(2)  a  tax  upon  gross income from the operation of hotels, multiple
dwellings or office buildings by persons in the business of operating or
leasing sleeping or parlor railroad cars or of operating railroads other
than street surface, rapid transit, subways and elevated railroads,
(3) except in accordance with the provisions of  section  twenty-b  of
the  general city law, a tax upon gross incomes, gross operating incomes
or gross receipts of persons subject to taxation under the provisions of
section one hundred eighty-six-a or one  hundred  eighty-six-e  of  this
chapter,  but  this  clause shall not be deemed to restrict the power to
tax persons not subject to taxation under such section of  this  chapter
who  are  otherwise subject to taxation under subdivision (a) of section
twelve hundred one, nor the power to provide for credits against any tax
imposed pursuant to such subdivision, nor to limit the  rates  of  taxes
authorized  to be imposed by such subdivision (a) of such section twelve
hundred one, or
(4) a tax upon interest or dividends received from a corporation by  a
person referred to in this section.
2023 New York Laws › TAX - Tax › Article 29 - Taxes Authorized for Cities, Counties and School Districts › Part 2 - Limitations on Authority and Exemptions › Sub Part A - General › 1222 - Taxes to Be in Addition to Others.

§  1222.  Taxes  to  be  in  addition  to  others. Except as expressly
  otherwise provided in this article, any tax imposed under the  authority
  of  this  article  shall  be  in  addition  to  any  and all other taxes
  authorized or imposed under any other provision  of  law.  This  article
  shall  not  be  construed  as  limiting the power of any city, county or
  school district to impose any other tax which it is authorized to impose
  under any other provision of law.
2023 New York Laws › TAX - Tax › Article 29 - Taxes Authorized for Cities, Counties and School Districts › Part 2 - Limitations on Authority and Exemptions › Sub Part B - Taxes Administered by Cities, Counties and School Districts › 1230 - Exempt Organizations.

§  1230.  Exempt organizations. Any tax imposed under the authority of
sections twelve hundred one through twelve hundred  five  shall  not  be
imposed on any transaction by or with the following:
(a)  The state of New York, or 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 where it is the purchaser, user or consumer;
(b) The United  States  of  America,  and  any  of  its  agencies  and
instrumentalities  insofar as it is immune from taxation where it is the
purchaser, user or consumer;
(c) The United Nations or other international organizations  of  which
the United States of America is a member; and
(d)  Any  corporation,  or  association, or trust, or community chest,
fund or foundation, organized and operated  exclusively  for  religious,
charitable, or educational purposes, or for the prevention of cruelty to
children  or animals, and no part of the net earnings of which inures to
the benefit of any private shareholder or individual, and no substantial
part of the activities of which is carrying on propaganda, or  otherwise
attempting  to  influence  legislation;  provided,  however,  that  this
subdivision shall not apply to an organization operated for the  primary
purpose  of  carrying  on a trade or business for profit, whether or not
all of its profits are payable to one or more organizations described in
this  subdivision.  Nothing  in  this  subdivision  shall  prohibit  any
organization   exempt  from  taxation  pursuant  to  this  section  from
collecting the taxes imposed  under  the  authority  of  section  twelve
hundred  two-f  from individuals who are doing business with such exempt
organization and who are not  exempt  from  taxation  pursuant  to  this
section.
2023 New York Laws › TAX - Tax › Article 29 - Taxes Authorized for Cities, Counties and School Districts › Part 2 - Limitations on Authority and Exemptions › Sub Part B - Taxes Administered by Cities, Counties and School Districts › 1231 - Certain Restrictions Against Double Taxation.

§  1231.  Certain  restrictions  against  double  taxation.  Except as
  expressly otherwise provided in this article, nothing  in  this  article
  shall  limit or prevent the imposition of a tax on gross income or a tax
  on gross receipts of persons, firms and corporations doing  business  in
  any  city with a population of one million or more. No such person, firm
  or corporation, however, shall be subject to the  imposition  under  the
  provisions  of  this  article  of  more than one tax by any such city on
  gross income or gross receipts for the privilege of doing business.
2023 New York Laws › TAX - Tax › Article 29 - Taxes Authorized for Cities, Counties and School Districts › Part 3 - Administrative Provisions › Sub Part A - Taxes Administered by Cities, Counties and School Districts › 1240 - Administration and Collection.

§  1240.  Administration  and  collection.  The taxes authorized under
  sections twelve hundred one through twelve hundred four of this  article
  which are now imposed shall continue to be administered and collected by
  the  fiscal  or other officers of the city, county or school district in
  the same manner as such taxes have been administered  and  collected  by
  such  officers  immediately  prior  to the enactment of this article, in
  accordance with the applicable provisions of the charter, administrative
  code, local law, ordinance  or  resolution  then  in  force,  with  such
  amendments  in  respect  to  administration  and  collection  as  may be
  enacted. Taxes authorized under  sections  twelve  hundred  one  through
  twelve  hundred four of this article which may hereafter be imposed by a
  city, county or school district shall be administered and  collected  in
  such  manner  as  may  be  provided in its charter, administrative code,
  local laws, ordinances or resolutions, with such amendments  in  respect
  to  administration and collection as may be enacted. Notwithstanding any
  other provision of law to the contrary, the authorization to impose  tax
  upon  the  transfer  of  real  property  pursuant  to subdivision (b) of
  section twelve  hundred  one  of  this  article,  shall  not,  when  the
  conveyance  consists  of  a  transfer of property made as a result of an
  order of the court in a foreclosure proceeding ordering the sale of such
  property,  include  the  authorization  to  impose  civil  or   criminal
  penalties,  interest,  or  other  liability  upon the referee or sheriff
  effectuating the transfer.
2023 New York Laws › TAX - Tax › Article 29 - Taxes Authorized for Cities, Counties and School Districts › Part 3 - Administrative Provisions › Sub Part A - Taxes Administered by Cities, Counties and School Districts › 1241 - Joint Administration and Collection of Taxes by Counties and Cities.

§  1241.  Joint administration and collection of taxes by counties and
cities. (a) The board of supervisors or other elective governing body of
any county and the local legislative body of any  city  may  provide  by
agreement with one or more counties or cities for the imposition by each
such  county and city of one or more taxes which may be imposed pursuant
to the authority of sections twelve hundred two and twelve hundred three
by such county or city, as the  case  may  be,  and  for  the  joint  or
cooperative  administration  and  collection  of  any such tax or taxes,
including common use of a single agency  therefor.  Such  agreement  may
make provision, consistent with law, for the custody and distribution of
the  proceeds  of  any  such  tax;  the appointment and removal, powers,
duties, and compensation of officers and employees; the availability  of
necessary funds and the audit and payment of expenses of administration;
and  such  other  matters  as are necessary and proper to effectuate the
purposes of such agreement.
(b) By agreement for a period of not to exceed one year, the board  of
supervisors  or  other elective governing body of a county and the local
legislative body of a city in  such  county  may,  from  year  to  year,
provide  that  the city shall have the sole right to impose in such city
one or more of the taxes described in sections twelve  hundred  two  and
twelve  hundred three and that the county shall have the right to impose
such tax or taxes only in the area of the county outside such  city.  In
such  event  the  net collections received by the county from such a tax
shall be allocated, applied and distributed to such area in  the  manner
provided by subdivision (d) of section twelve hundred sixty-two.
(c) Where a city imposes a tax described in subdivision (e) of section
twelve  hundred  one,  as  provided in section twelve hundred three, the
governing body of the city may provide by agreement with  the  governing
body of the county in which such city is contained for the collection of
such tax by the clerk of such county. Such agreement may make provision,
notwithstanding the provisions of any general, special or local law, for
the  safekeeping  of  moneys so collected; the bonding at the expense of
the city of  officers  and  employees  collecting  or  safekeeping  such
moneys;  compensation  to  the county for such services at a rate not in
excess of twenty-five cents for each vehicle the  use  of  which  is  so
taxed;  periodic  payment  to  the city of money so collected, less such
compensation; reporting to the city of registrations of  motor  vehicles
issued by such clerk pursuant to section two hundred five of the vehicle
and  traffic  law; and such other matters as are necessary and proper to
effectuate the purposes of such agreement.
2023 New York Laws › TAX - Tax › Article 29 - Taxes Authorized for Cities, Counties and School Districts › Part 3 - Administrative Provisions › Sub Part A - Taxes Administered by Cities, Counties and School Districts › 1242 - Limitations on Assessment.

§ 1242. Limitations on assessment. (a) Cities over one million. Except
in  the  case  of  a  wilfully false or fraudulent return with intent to
evade the tax, no assessment  of  additional  tax  shall  be  made  with
respect  to  the  taxes  imposed  under  the authority of section twelve
hundred one, after the expiration of more than three years from the date
of the filing of a return, provided, however, that where no  return  has
been filed, or where the taxpayer fails to file a report in respect of a
change  or  correction  in  the amount of sales and compensating use tax
liability relating to the purchase or use of items for which a sales  or
compensating  use tax credit against the tax was claimed, as provided by
law, the tax may be assessed at  any  time.  Notwithstanding  the  prior
sentence,  no assessment of additional tax shall be made with respect to
taxes imposed under local laws enacted prior  to  July  first,  nineteen
hundred  thirty-eight,  except  in  the  case  of  a  wilfully  false or
fraudulent return with intent to evade the  tax.    Where  the  taxpayer
files  a  report  in  respect  of  a  change  or correction in sales and
compensating use tax liability, as provided by law, an assessment may be
made at any time within two years after such report was filed.
(b) Cities under one million, counties and school districts. Except in
the case of a wilfully false or fraudulent return with intent  to  evade
the  tax,  no assessment of additional tax shall be made with respect to
taxes imposed under the authority of sections twelve hundred two through
twelve hundred four, after the expiration of more than three years  from
the  date  of  the  filing of a return, provided, however, that where no
return has been filed as provided by local law, ordinance or resolution,
the tax may be assessed at any time.
2023 New York Laws › TAX - Tax › Article 29 - Taxes Authorized for Cities, Counties and School Districts › Part 3 - Administrative Provisions › Sub Part A - Taxes Administered by Cities, Counties and School Districts › 1243 - Judicial Review.

§  1243. Judicial review. (a) Any final determination of the amount of
any tax payable under sections twelve hundred one through twelve hundred
four shall be reviewable for error, illegality or unconstitutionality or
any other reason whatsoever by a proceeding under article  seventy-eight
of  the  civil practice law and rules if application therefor is made to
the supreme court within four months after the giving of the  notice  of
such  final  determination,  provided, however, that any such proceeding
under article seventy-eight of the civil practice law  and  rules  shall
not  be instituted by a taxpayer unless (1) the amount of any tax sought
to be reviewed, with such interest  and  penalties  thereon  as  may  be
provided for by local law, ordinance, resolution or regulation, shall be
first  deposited  and  there is filed an undertaking, issued by a surety
company authorized to transact business in this state  and  approved  by
the  superintendent  of  financial services of this state as to solvency
and responsibility, in such amount as a justice  of  the  supreme  court
shall  approve to the effect that if such proceeding be dismissed or the
tax confirmed the taxpayer will pay all  costs  and  charges  which  may
accrue in the prosecution of such proceeding or (2) at the option of the
taxpayer,  such  undertaking  may  be  in  a sum sufficient to cover the
taxes, interest and penalties stated in  such  determination,  plus  the
costs  and  charges  which  may  accrue  against  such  taxpayer  in the
prosecution of the proceeding, in which event the taxpayer shall not  be
required  to  pay  such  taxes,  interest  or  penalties  as a condition
precedent to the application.
(b) Where any tax  imposed  hereunder  shall  have  been  erroneously,
illegally  or  unconstitutionally  assessed or collected and application
for the refund or revision  thereof  duly  made  to  the  proper  fiscal
officer  or  officers, and such officer or officers or, in the case of a
city of one  million  or  more  which  has  established  a  tax  appeals
tribunal,  such  tax  appeals  tribunal, shall have made a determination
denying such refund or revision, such determination shall be  reviewable
by  a  proceeding  under article seventy-eight of the civil practice law
and rules, provided, however, (1) that  such  proceeding  is  instituted
within  four  months  after the giving of the notice of such denial, (2)
that a final determination of tax due was not previously made,  and  (3)
that  an undertaking is filed with the proper fiscal officer or officers
in such amount and with such sureties as a justice of the supreme  court
shall  approve to the effect that if such proceeding be dismissed or the
tax confirmed, the taxpayer will pay all costs  and  charges  which  may
accrue in the prosecution of such proceeding.
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 › 1250 - Administration and Collection.

§  1250.  Administration  and  collection. The taxes imposed under the
  authority of sections twelve hundred ten, twelve hundred eleven,  twelve
  hundred  twelve  and  twelve  hundred twelve-A shall be administered and
  collected by the state tax commission in the same manner  as  the  taxes
  imposed  under article twenty-eight of this chapter are administered and
  collected by such commission.   All of the provisions  of  such  article
  relating  to  or  applicable to the administration and collection of the
  taxes imposed by that article shall apply to the taxes imposed under the
  authority of section twelve hundred ten, twelve hundred  eleven,  twelve
  hundred  twelve  or  twelve  hundred twelve-A, including sections eleven
  hundred one and  eleven  hundred  eleven  and  sections  eleven  hundred
  thirty-one  through  eleven hundred forty-seven, with the same force and
  effect as if those provisions had been incorporated in  full  into  this
  article  and  had expressly referred to the taxes imposed under sections
  twelve hundred ten through twelve hundred twelve-A, except to the extent
  that any provisions of such article twenty-eight are either inconsistent
  with a provision of this article or are not relevant  to  this  article.
  For  purposes of this article, the term "tax" in part IV of such article
  twenty-eight shall include  any  tax  imposed  under  the  authority  of
  section twelve hundred ten, twelve hundred eleven, twelve hundred twelve
  or  twelve hundred twelve-A. Wherever there is joint collection of state
  and local  taxes,  it  shall  be  deemed  that  such  collections  shall
  represent  proportionally  the  applicable  state  and  local  taxes  in
  determining the amount to be remitted to local taxing jurisdictions.
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 › 1252 - Payment of Tax.

§  1252. Payment of tax. (a) Every person required to file a return or
returns under subdivision (a) of the preceding  section  shall,  at  the
time  of  filing such return or returns, pay to the state tax commission
the amount which section eleven hundred thirty-seven or  section  eleven
hundred  thirty-seven-A of article twenty-eight requires to be paid with
respect to local taxes imposed pursuant to this article. The  amount  so
required  to  be  paid  for  the period for which a return or returns is
required to be  filed  shall  be  due  and  payable  to  the  state  tax
commission  on  the date limited for the filing of the return or returns
for such period, without regard to whether a return is filed or  whether
the  return  which  is  filed  clearly  shows  the  amount  of receipts,
amusement charges or returns or the value of property or  services  sold
or  purchased or the taxes due thereon.  Where the state tax commission,
in its discretion, deems it necessary to  protect  the  revenues  to  be
obtained  under this article, it shall have the power to require a bond,
cash or other security under procedures which are set forth  in  section
eleven hundred thirty-seven.
(b)  The  tax commission, in its discretion, may require or permit any
or all persons liable for  any  tax  or  required  to  collect  any  tax
authorized  under  section  twelve  hundred  ten, twelve hundred eleven,
twelve hundred twelve or twelve hundred twelve-A to make payment to such
banks,  banking  houses  or  trust  companies  designated  by  the   tax
commission  and to file returns with such banks, banking houses or trust
companies, as agent of the state tax commission, in lieu of  paying  the
taxes  imposed under the authority of section twelve hundred ten, twelve
hundred  eleven,  twelve  hundred  twelve  or  twelve  hundred  twelve-A
directly  to  the  state tax commission. However, the tax commission can
only designate such banks, banking houses and trust companies which  are
already  designated  by  the  comptroller  as  depositories  pursuant to
section eleven hundred forty-eight of this chapter.