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 › 1202 - Taxes Administered by Counties Not Wholly Within a City.

§  1202.  Taxes administered by counties not wholly within a city. (a)
Notwithstanding any other provision of law to the contrary,  any  county
in  this  state,  except  a  county  wholly  within  a  city,  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 any such  county  any  of  the  types  of  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) Any county authorized and empowered to impose a tax as provided by
this  section,  may, before acting hereunder, by resolution of its board
of supervisors, cause to be submitted to the qualified electors of  said
county,  in  the  manner  provided  for  the submission of a question to
electors by the election law and article three  of  the  county  law,  a
proposition  or  question  as  to whether such a tax shall be imposed by
said county under the provisions of this section.
(c) Notwithstanding the provisions of this article or any other law, a
local law, ordinance or resolution adopted by a county, imposing  a  tax
of  the  type authorized under subdivision (e) of section twelve hundred
one of this chapter may provide that such tax shall be administered  and
collected  by  the  commissioner of motor vehicles or his agents. In the
event that such local law, ordinance or resolution does so provide, such
tax shall not be imposed upon an application for the re-registration  of
a  motor  vehicle, and further, the commissioner of motor vehicles shall
enter  into  an  agreement  with  the  finance  administrator  or  other
appropriate  fiscal officer of such county, which agreement shall govern
the administration and collection of any such tax. Such agreement  shall
have the force and effect of a rule or regulation of the commissioner of
motor  vehicles  and shall be filed and published in accordance with any
statutory  requirements  relating  thereto.  Notwithstanding  any  other
provision  of law, such agreement shall provide for the exclusive method
of collection, custody and remittal of the proceeds of any such tax; for
the payment by such county of the reasonable expenses actually  incurred
by  the  department  of motor vehicles in connection with the collection
and administration of any such tax; for the department of motor vehicles
periodically to provide an accounting to the appropriate  county  fiscal
officer  summarizing  revenues  collected  and  administrative  expenses
actually incurred by the department pursuant to such agreement with  the
county;  and  for  such  other matters as may be necessary and proper to
effectuate the purposes of such agreement.
* (d) (i) For the purposes of this subdivision, "entertainment"  means
all  forms  of  commercial or professional entertainment, including, but
not limited to, concerts, professional athletic  events,  theatrical  or
operatic  performances,  and  trade  shows performed or conducted within
arenas or facilities with a permanent seating capacity in excess of  two
thousand  five  hundred  persons.  Events  performed  at or sponsored by
colleges or universities, any  amateur  athletic  competitions  and  all
events  and  programs  conducted  at  a facility owned or operated by an
off-track betting corporation or a non-profit racing  association  shall
be excluded from the provisions of this subdivision.
(ii)  Notwithstanding any other provisions of law to the contrary, the
county of Nassau is hereby authorized and empowered to adopt  and  amend
local laws, ordinances and resolutions imposing in such county a tax, in
addition  to  any  other  tax  authorized  and  imposed pursuant to this
article or other law such as the legislature has or would have the power
and authority to impose an assessment, to be known as an  "entertainment
surcharge"  upon every facility or arena as referred to in paragraph (i)

of  this  subdivision  selling  tickets  for  admission  to  places   of
entertainment  in  the county, in addition to the admission price of the
tickets sold, at a rate of one dollar and fifty cents on each  admission
ticket.  Such  surcharge  shall  be  imposed at facilities and arenas as
referred to in paragraph (i) of this subdivision.
(iii) Such tax  may  be  collected  and  administered  by  the  county
treasurer or other fiscal officers of Nassau county by such means and in
such  manner  as other taxes which are now collected and administered by
such officers or as  otherwise  may  be  provided  by  such  local  law,
ordinance or resolution.
* NB Repealed December 31, 2025
(e) Notwithstanding the provisions of this article or any other law, a
local  law,  ordinance or resolution adopted by a county, imposing a tax
of the type authorized under subdivision (e) of section  twelve  hundred
one  of this article may provide that such tax shall be administered and
collected by the commissioner of motor vehicles or his  or  her  agents;
provided, however, that the amount of such taxes in the county of Nassau
on  the  use of all passenger motor vehicles of a type commonly used for
noncommercial purposes owned by residents of the county shall  be  at  a
rate  per  annum  for each such vehicle not in excess of fifteen dollars
regardless of the weight of such vehicle; and the amount of  such  taxes
on  the  use  of  trucks, buses and other such commercial motor vehicles
used principally in connection with a business carried  on  within  such
county, except when owned and used in connection with the operation of a
farm  by  the  owner or tenant thereof, shall be at a rate per annum for
each such vehicle of not in excess of forty dollars.
(f)  The  county  of  Westchester,  in  imposing  taxes  of  the  type
authorized  under  subdivision (e) of section twelve hundred one of this
part, may impose taxes on the use of passenger motor vehicles of a  type
commonly  used  for  non-commercial  purposes  owned by residents of the
county at a rate per annum for each such vehicle of  not  in  excess  of
fifteen  dollars  if  such  vehicle weighs thirty-five hundred pounds or
less and not in excess of thirty  dollars  per  annum  if  such  vehicle
weighs  more  than  thirty-five  hundred pounds; and taxes on the use of
trucks, buses and other such commercial motor vehicles used  principally
in  connection with a business carried on within the county, except when
owned and used in connection with the operation of a farm by  the  owner
or  tenant  thereof, at a rate per annum for each such vehicle of not in
excess of thirty dollars.
(g) The county of Suffolk, in imposing taxes of  the  type  authorized
under subdivision (e) of section twelve hundred one of this subpart, may
impose  taxes  on the use of passenger motor vehicles of a type commonly
used for non-commercial purposes owned by residents of the county  at  a
rate per annum for each such vehicle of not in excess of fifteen dollars
if  such  vehicle  weighs  thirty-five hundred pounds or less and not in
excess of thirty dollars per annum if  such  vehicle  weighs  more  than
thirty-five  hundred  pounds;  and taxes on the use of trucks, buses and
other such commercial motor vehicles used principally in connection with
a business carried on within the county, except when owned and  used  in
connection  with the operation of a farm by the owner or tenant thereof,
at a rate per annum for each such vehicle of not  in  excess  of  thirty
dollars.