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 › 1212 - Certain Taxes of School Districts Administered by Commissioner.

§   1212.   Certain   taxes   of   school  districts  administered  by
commissioner.  (a) Any school district which is coterminous with, partly
within or wholly within a city having a  population  of  less  than  one
hundred  twenty-five  thousand,  is  hereby authorized and empowered, by
majority vote of the whole number of its school authorities,  to  impose
for  school  district  purposes,  within  the territorial limits of such
school  district  and  without  discrimination  between  residents   and
nonresidents  thereof, the taxes described in subdivision (b) of section
eleven hundred five (but excluding the tax on prepaid telephone  calling
services)  and the taxes described in clauses (E) and (H) of subdivision
(a) of section eleven hundred ten, including the transitional provisions
in subdivision (b) of section eleven hundred six of this chapter, so far
as such provisions can be made applicable to the taxes imposed  by  such
school  district and with such limitations and special provisions as are
set forth in this article, such taxes to  be  imposed  at  the  rate  of
one-half,  one, one and one-half, two, two and one-half or three percent
which rate shall be uniform for all portions and all types  of  receipts
and uses subject to such taxes. In respect to such taxes, all provisions
of  the  resolution  imposing  them,  except  as  to  rate and except as
otherwise provided herein, shall be  identical  with  the  corresponding
provisions  in  such article twenty-eight of this chapter, including the
applicable definition and exemption provisions of such article,  so  far
as  the  provisions  of such article twenty-eight of this chapter can be
made applicable to the taxes imposed by such school  district  and  with
such  limitations  and  special  provisions  as  are  set  forth in this
article. The taxes  described  in  subdivision  (b)  of  section  eleven
hundred  five  (but  excluding  the  tax  on  prepaid  telephone calling
service) and clauses (E) and (H) of subdivision (a)  of  section  eleven
hundred  ten, including the transitional provision in subdivision (b) of
such section eleven hundred six of this chapter, may not be  imposed  by
such  school  district unless the resolution imposes such taxes so as to
include all portions and all types of receipts and uses subject  to  tax
under  such  subdivision  (but  excluding  the  tax on prepaid telephone
calling service) and clauses.  Provided, however, that, where  a  school
district  imposes  such  taxes,  such taxes shall omit the provision for
refund or credit contained in subdivision (d) of section eleven  hundred
nineteen  of  this  chapter with respect to such taxes described in such
subdivision (b) of  section  eleven  hundred  five  unless  such  school
district  elects  to provide such provision or, if so elected, to repeal
such provision, and shall omit the exemptions provided in paragraph  two
of  subdivision  (ee)  and  paragraph two of subdivision (ii) of section
eleven hundred fifteen of  this  chapter  unless  such  school  district
elects otherwise, and shall omit the exemption provided in paragraph two
of  subdivision  (kk)  of section eleven hundred fifteen of this chapter
unless such school district elects otherwise.
(b) A tax so imposed shall be in addition to any tax which a county or
city may impose or may be imposing pursuant to this article or any other
law, and may be so imposed notwithstanding any  inconsistent  provisions
of  this article or of any other law and notwithstanding that the county
or city may impose or may be imposing the taxes  authorized  by  section
twelve hundred ten at the maximum rate authorized therefor.
(c)  No  such  action  to  impose  the  taxes or provide or repeal the
exemptions authorized by subdivision (a) of this section shall be  taken
by  a  school  district until after the school authorities thereof shall
have held a public hearing thereon, after notice  given  in  the  manner
required  by  law  for the giving of notice of the annual meeting of the
school district, except that if it be a city school district such notice

shall be given in the manner required by law for a public hearing on its
tentative budget.
(d) All actions taken by majority votes of school authorities pursuant
to this section shall be deemed resolutions under this article and shall
be official records of the school district in which they are taken.
(e)  A  resolution imposing a tax pursuant to this section, increasing
or decreasing the rate of such tax, or repealing or suspending such  tax
must  go  into  effect  only on one of the following dates: March first,
June  first,  September  first  or  December  first;  provided,  that  a
resolution  providing  for the refund or credit described in subdivision
(d) of section eleven hundred nineteen of this chapter or repealing such
provision must go into effect only on March first.  No  such  resolution
shall  be effective unless a certified copy of such resolution is mailed
by  registered  or  certified  mail   to   the   commissioner   at   the
commissioner's  office  in Albany at least ninety days prior to the date
it is to become effective.  However,  the  commissioner  may  waive  and
reduce  such  ninety-day minimum notice requirement to a mailing of such
certified copy by registered or certified mail within a  period  of  not
less  than  thirty days prior to such effective date if the commissioner
deems such action to be consistent with the commissioner's duties  under
section  twelve  hundred fifty of this article and the commissioner acts
by resolution.
(f) Certified copies of any resolution described in subdivision (e) of
this section shall also be filed with the state department of education,
the secretary of state and the state comptroller within five days  after
the date it is enacted. Certified copies of any other resolution enacted
pursuant to this section shall be filed with the commissioner, the state
department   of   education,  the  secretary  of  state  and  the  state
comptroller within five days after the date it is enacted.