2023 New York Laws › TAX - Tax › Article 29 - Taxes Authorized for Cities, Counties and School Districts › Part 4 - Disposition of Revenues › 1262-A - Sales Tax; Tompkins County.

§ 1262-a. Sales tax; Tompkins county. (a) In the event that the county
of  Tompkins and the city of Ithaca both impose the same taxes described
in section twelve hundred two, twelve hundred three  or  twelve  hundred
ten  of  this chapter, the county shall have power to impose or continue
to impose such taxes on the area of the county outside such city  up  to
the maximum rate authorized therefor. In such event, notwithstanding the
provisions  of the preceding section, the portion of the net collections
received by the county by reason of its additional rate  on  such  area,
shall  be allocated quarterly to the towns in such area in proportion to
their respective  populations,  and  allocated  between  the  towns  and
villages, if any village elects to take its share in cash, 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.
(b) Notwithstanding any other provision of law to the contrary, if the
county  of  Tompkins imposes the additional one-half or one percent rate
of tax pursuant to the provisions of section twelve hundred ten of  this
article,  the  net  collections  received  by  the county of Tompkins on
account of such  additional  rate  during  the  first  six  months  such
additional rate is in effect shall be retained by the county of Tompkins
to  be  used for any county purpose. Thereafter, seventy-five per centum
of net  collections  attributable  to  such  additional  rate  shall  be
retained  by  the county of Tompkins, to be used for any county purpose,
and the remaining twenty-five per centum of such net  collections  shall
be allocated as follows:
(1)  Where  the city of Ithaca imposes a tax pursuant to the authority
of subdivision (a) of section one  thousand  two  hundred  ten  of  this
article,  that  portion  received  by  the  county  on  account  of  the
additional tax imposed by the county within the city of Ithaca shall  be
allocated  to  the city of Ithaca to be used for any city purpose. Where
the city of Ithaca does not impose a tax pursuant to  the  authority  of
such  subdivision (a) of section one thousand two hundred ten the amount
required to be allocated to such city, to be used for any city  purpose,
shall  be  determined in proportion to such city's population determined
as  a  portion  of  the  county's  total  population  as  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.
(2) The balance of such twenty-five per centum, after deduction of the
amount allocated to the city of Ithaca pursuant to paragraph one of this
subdivision, shall be allocated to the towns of such county, and between
towns and villages, if any village elects to take its share in cash,  in
the  manner described in subdivision (a) of this section with respect to
the area of the county outside the city of Ithaca.