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 › 1224 - Prior Rights Assigned Counties and Cities.

§  1224. Prior rights assigned counties and cities. (a) Where a county
contains one or more cities of less than one million, such county  shall
have prior right to impose:
(1) any or all of the taxes described in subdivisions (c), (d) and (e)
of  section  twelve hundred one, as authorized by section twelve hundred
two.
(2) all of the taxes described in article twenty-eight  as  authorized
by  subdivision  (a)  of  section  twelve  hundred ten, to the extent of
one-half the maximum rates authorized under such subdivision, except  as
otherwise provided in this section.
(b) Each city in such a county shall have prior right to impose:
(1)  any  or  all of the taxes described in subdivisions (b), (d), (e)
and (f) of section eleven hundred five, and, where the tax described  in
subdivision  (b)  of  section eleven hundred five is imposed, all of the
taxes described in clauses (E),  (G)  and  (H)  of  subdivision  (a)  of
section eleven hundred ten of this chapter, as authorized by subdivision
(b) of section twelve hundred ten of this article.
(2)  all  of the taxes described in article twenty-eight as authorized
by subdivision (a) of section twelve hundred ten, or by  section  twelve
hundred  eleven,  to  the extent of one-half the maximum aggregate rates
authorized under such subdivision (a) and such  section  twelve  hundred
eleven, except as otherwise provided in this section.
(c) However, where a county containing a city with a population of one
hundred  twenty-five thousand or more imposes all of the taxes described
in article twenty-eight as authorized  by  subdivision  (a)  of  section
twelve  hundred  ten  (1)  for  county  purposes and (2) for educational
purposes or for allocation and  distribution  to  cities  and  the  area
outside cities, in accordance with section twelve hundred sixty-two, the
county  shall  have  the  prior  right  to  impose such taxes for county
purposes at not to exceed one-third of the maximum rate authorized under
subdivision (a) of section twelve hundred ten and prior right to  impose
such   taxes  for  educational  purposes  or  for  such  allocation  and
distribution, or both, at not to exceed one-third of such maximum  rate.
In  such  event,  a  city in the county shall have prior right to impose
such taxes at not to exceed one-third of such maximum rate.
(c-1) Notwithstanding any other provision of law: (1) Where  a  county
containing one or more cities with a population of less than one million
has elected the exemption for residential solar energy systems equipment
and  electricity  provided in subdivision (ee) of section eleven hundred
fifteen of this chapter,  the  exemption  for  commercial  solar  energy
systems  equipment  and electricity provided in subdivision (ii) of such
section eleven hundred fifteen, or both such exemptions, a  city  within
such  county  shall  have  the  prior right to impose tax on such exempt
equipment and/or electricity to the extent of one half  of  the  maximum
rates  authorized under subdivision (a) of section twelve hundred ten of
this article;
(2) Where a city of less than one million has  elected  the  exemption
for  residential solar energy systems equipment and electricity provided
in subdivision (ee) of section eleven hundred fifteen of  this  chapter,
the   exemption  for  commercial  solar  energy  systems  equipment  and
electricity provided in subdivision (ii) of such section eleven  hundred
fifteen,  or  both  such  exemptions,  the  county in which such city is
located shall have  the  prior  right  to  impose  tax  on  such  exempt
equipment  and/or  electricity  to the extent of one half of the maximum
rates authorized under subdivision (a) of section twelve hundred ten  of
this article.
(c-2)  Notwithstanding  any other provision of law: (1) Where a county
containing one or more cities with a population of less than one million

has  elected  the  exemption  for  commercial  fuel   cell   electricity
generating systems equipment and electricity generated by such equipment
provided  in  subdivision (kk) of such section eleven hundred fifteen, a
city within such county shall have the prior right to impose tax on such
exempt  equipment  and/or  electricity  to the extent of one half of the
maximum rates authorized under subdivision (a) of section twelve hundred
ten of this article;
(2) Where a city of less than one million has  elected  the  exemption
for  commercial  fuel  cell electricity generating systems equipment and
electricity generated by such equipment provided in subdivision (kk)  of
such  section  eleven  hundred fifteen, the county in which such city is
located shall have  the  prior  right  to  impose  tax  on  such  exempt
equipment  and/or  electricity  to the extent of one half of the maximum
rates authorized under subdivision (a) of section twelve hundred ten  of
this article.
* (d)  The  city  of  Yonkers  shall have the sole right to impose the
additional one percent and one-half of one percent  rate  of  tax  which
such  city  is authorized to impose pursuant to the authority of section
twelve hundred ten, such additional rates of tax shall be in addition to
any other tax which such city may impose or may be imposing pursuant  to
this article or any other law and such additional rates of tax shall not
be subject to pre-emption. The maximum three percent rate referred to in
this section shall be calculated without reference to the additional one
percent  and  one-half  of  one  percent  rate  of tax which the city of
Yonkers is authorized and empowered to adopt pursuant to section  twelve
hundred ten of this article.
* NB Effective until November 30, 2025
* (d)  The  city  of  Yonkers  shall have the sole right to impose the
additional one percent rate of tax which  such  city  is  authorized  to
impose  pursuant  to  the  authority of section twelve hundred ten, such
additional rate of tax shall be in addition to any other tax which  such
city may impose or may be imposing pursuant to this article or any other
law and such additional rate of tax shall not be subject to pre-emption.
The  maximum  three  percent  rate  referred to in this section shall be
calculated without reference to the additional one percent rate  of  tax
which  the city of Yonkers is authorized and empowered to adopt pursuant
to section twelve hundred ten.
* NB Effective November 30, 2025
(e) The county of Erie  shall  have  the  sole  right  to  impose  the
additional  one  percent  rate  and the additional three-quarters of one
percent rate of tax which such county is authorized to  impose  pursuant
to  the  authority  of  section twelve hundred ten of this article, such
additional rates of tax shall be in addition to any other tax which such
county may impose or may be imposing pursuant to  this  article  or  any
other  law  and  such  additional  rates  of tax shall not be subject to
preemption. The maximum three percent rate referred to in  this  section
shall be calculated without reference to the additional one percent rate
and  the  additional three-quarters of one percent rate of tax which the
county of Erie is authorized and empowered to adopt pursuant to  section
twelve hundred ten of this article.
(f)  The  city of Mount Vernon shall have the sole right to impose the
additional one percent rate of tax which  such  city  is  authorized  to
impose  pursuant  to  the  authority of section twelve hundred ten, such
additional rate of tax shall be in addition to any other tax which  such
city may impose or may be imposing pursuant to this article or any other
law and such additional rate of tax shall not be subject to pre-emption.
The  maximum  three  percent  rate  referred to in this section shall be
calculated without reference to the additional one percent rate  of  tax

which  the  city  of  Mount  Vernon is authorized and empowered to adopt
pursuant to section twelve hundred ten.
(g)  The county of Cattaraugus shall have the sole right to impose the
additional one percent rate of tax which such county  is  authorized  to
impose  pursuant  to  the  authority of section twelve hundred ten, such
additional rate of tax shall be in addition to any other tax which  such
county  may  impose  or  may be imposing pursuant to this article or any
other law and such additional rate  of  tax  shall  not  be  subject  to
preemption.  The  maximum three percent rate referred to in this section
shall be calculated without reference to the additional one percent rate
of tax which the county of Cattaraugus is authorized  and  empowered  to
adopt pursuant to section twelve hundred ten.
(h)  In  the  city  of  Poughkeepsie in the county of Dutchess, if the
aggregate rate of such tax imposed in such city by such county and  such
city  is three and three-eighths percent, the three-eighths percent rate
of such tax imposed by such county in such city which has been set aside
for mass transportation purposes shall not be subject to preemption.
(i) The city  of  Rome  shall  have  the  sole  right  to  impose  the
additional  one-quarter  of  one  percent rate of tax which such city is
authorized to impose pursuant to the authority of section twelve hundred
ten of this article. Such additional rate of tax shall be in addition to
any other tax which such city may impose or may be imposing pursuant  to
this  article or any other law and such additional rate of tax shall not
be subject to pre-emption. The maximum three percent referred to in this
section  shall  be  calculated  without  reference  to  the   additional
one-quarter  of  one  percent  rate  of  tax  which  the city of Rome is
authorized and empowered to adopt pursuant to section twelve hundred ten
of this article.
* (j) The county of Albany shall have the sole  right  to  impose  the
additional  one  percent  rate of tax which such county is authorized to
impose pursuant to the authority of section  twelve  hundred  ten,  such
additional  rate of tax shall be in addition to any other tax which such
county may impose or may be imposing pursuant to  this  article  or  any
other  law  and  such  additional  rate  of  tax shall not be subject to
preemption. The maximum three percent rate referred to in  this  section
shall be calculated without reference to the additional one percent rate
of  tax  which the county of Albany is authorized and empowered to adopt
pursuant to section twelve hundred ten.
* NB There are 4 sub (j)'s
* (j) The county of Tompkins shall have the sole right to  impose  the
additional  one-half  or  one  percent  rate of tax which such county is
authorized to impose pursuant to the authority of section twelve hundred
ten of this article, such additional rate of tax shall be in addition to
any other tax which such county may impose or may be  imposing  pursuant
to  this  article or any other law and such additional rate of tax shall
not be subject to preemption. The maximum three percent rate referred to
in this section shall be calculated without reference to the  additional
one-half  or  one  percent  rate  of tax which the county of Tompkins is
authorized and empowered to adopt pursuant to section twelve hundred ten
of this article.
* NB There are 4 sub (j)'s
* (j) The county of Monroe shall have the sole right  to  impose  each
additional  one-half  of  one percent rate of tax and the additional one
percent rate of tax which such county is authorized to  impose  pursuant
to the authority of clauses (i), (ii) and (iii) of the opening paragraph
of  section  twelve  hundred ten that relate to the county of Monroe and
each such additional rate of tax shall be in addition to any  other  tax
which such county may impose or may be imposing pursuant to this article

or  any  other  law  and  each  such additional rate of tax shall not be
subject to preemption. The maximum three percent  rate  referred  to  in
this  section  shall  be calculated without reference to each additional
one-half  of one percent rate of tax and the additional one percent rate
of tax which the county of Monroe is authorized and empowered  to  adopt
pursuant  to  clauses  (i),  (ii)  and (iii) of the opening paragraph of
section twelve hundred ten that relate to the county of Monroe.
* NB There are 4 sub (j)'s
* (j) The county of Oneida shall have the sole  right  to  impose  the
additional  one  percent and either the additional three-quarters of one
percent or one-half of one percent rates of tax  which  such  county  is
authorized to impose pursuant to the authority of section twelve hundred
ten  of  this article. Such additional rates of tax shall be in addition
to any other tax which  such  county  may  impose  or  may  be  imposing
pursuant  to  this article or any other law and such additional rates of
tax shall not be subject to preemption. The  net  collections  from  the
additional three-quarters of one percent or one-half of one percent rate
authorized pursuant to subclause (ii) of clause thirteen of subparagraph
(i)  of  the  opening  paragraph  of  section twelve hundred ten of this
article shall not be  subject  to  any  revenue  distribution  agreement
entered  into  pursuant  to  the authority of subdivision (c) of section
twelve hundred sixty-two of this article. The maximum three percent rate
referred to in this section shall be calculated without reference to any
of the additional rates of tax which the county of Oneida is  authorized
and  empowered  to  adopt pursuant to section twelve hundred ten of this
article.
* NB There are 4 sub (j)'s
(k) For purposes of this section, the term "prior  right"  shall  mean
the  preferential  right  to impose any tax described in sections twelve
hundred two and twelve hundred three,  twelve  hundred  ten  and  twelve
hundred  eleven and thereby to pre-empt such tax and to preclude another
municipal corporation from imposing or continuing the imposition of such
tax to the extent that such right is exercised. However,  the  right  of
pre-emption shall only apply within the territorial limits of the taxing
jurisdiction having the right of pre-emption.
(l)  The  county  of  Steuben  shall have the sole right to impose the
additional one percent rate of tax which such county  is  authorized  to
impose  pursuant  to  the  authority of section twelve hundred ten, such
additional rate of tax shall be in addition to any other tax which  such
county  may  impose  or  may be imposing pursuant to this article or any
other law and such additional rate  of  tax  shall  not  be  subject  to
preemption.  The  maximum three percent rate referred to in this section
shall be calculated without reference to the additional one percent rate
of tax which the county of Steuben is authorized and empowered to  adopt
pursuant to section twelve hundred ten.
(m)  The  city of White Plains shall have the sole right to impose the
additional one-half of one percent and the additional one-quarter of one
percent and the additional one-quarter of one percent rates of tax which
such city is authorized to impose pursuant to the authority  of  section
twelve  hundred  ten of this chapter. Such additional rates of tax shall
be in addition to any other tax which such city may  impose  or  may  be
imposing  pursuant  to this article or any other law and such additional
rates of tax shall not be subject  to  pre-emption.  The  maximum  three
percent  rate  referred  to  in this section shall be calculated without
reference to the additional one-half of one percent and  the  additional
one-quarter of one percent and the additional one-quarter of one percent
rates  of tax which the city of White Plains is authorized and empowered
to adopt pursuant to section twelve hundred ten of this article.
* (n) The city of New Rochelle shall have the sole right to impose the
additional one percent rate of tax which  such  city  is  authorized  to
impose  pursuant  to  the  authority of section twelve hundred ten, such
additional rate of tax shall be in addition to any other tax which  such
city may impose or may be imposing pursuant to this article or any other
law and such additional rate of tax shall not be subject to pre-emption.
The  maximum  three  percent  rate  referred to in this section shall be
calculated without reference to the additional one percent rate  of  tax
which  the  city  of  New  Rochelle is authorized and empowered to adopt
pursuant to section twelve hundred ten.
* NB There are 2 sub (n)'s
* (n) The county of Tioga shall have the  sole  right  to  impose  the
additional  one  percent  rate of tax which such county is authorized to
impose pursuant to the authority of section twelve hundred ten  of  this
article.  Such  additional rate of tax shall be in addition to any other
tax which such county may impose or may be  imposing  pursuant  to  this
article  or  any  other law and such additional rate of tax shall not be
subject to preemption. The maximum three percent  rate  referred  to  in
this section shall be calculated without reference to the additional one
percent  rate  of  tax  which  the  county  of  Tioga  is authorized and
empowered to adopt pursuant  to  section  twelve  hundred  ten  of  this
article.
* NB There are 2 sub (n)'s
(o)  The  county  of  Ulster  shall  have the sole right to impose the
additional one percent rate of tax which such county  is  authorized  to
impose  pursuant  to  the  authority of section twelve hundred ten, such
additional rate of tax shall be in addition to any other tax which  such
county  may  impose  or  may be imposing pursuant to this article or any
other law and such additional rate  of  tax  shall  not  be  subject  to
preemption.  The  maximum three percent rate referred to in this section
shall be calculated without reference to the additional one percent rate
of tax which the county of Ulster is authorized and empowered  to  adopt
pursuant to section twelve hundred ten.
* (p)  The  county of Herkimer shall have the sole right to impose the
additional one percent rate of tax which such county  is  authorized  to
impose  pursuant  to  the  authority of section twelve hundred ten, such
additional rate of tax shall be in addition to any other tax which  such
county  may  impose  or  may be imposing pursuant to this article or any
other law and such additional rate  of  tax  shall  not  be  subject  to
preemption,  pursuant to an agreement entered into between the county of
Herkimer and the city of Little Falls on April twelfth, nineteen hundred
ninety-four, and filed with the clerk of the county legislature  of  the
county  of  Herkimer. The maximum three percent rate referred to in this
section shall be calculated without  reference  to  the  additional  one
percent  rate  of  tax  which  the  county of Herkimer is authorized and
empowered to adopt pursuant to section twelve hundred ten.
* NB There are 2 sub (p)'s
* (p) The county of Genesee shall have the sole right  to  impose  the
additional  one  percent  rate of tax which such county is authorized to
impose pursuant to the authority of section  twelve  hundred  ten,  such
additional  rate of tax shall be in addition to any other tax which such
county may impose or may be imposing pursuant to  this  article  or  any
other  law  and  such  additional  rate  of  tax shall not be subject to
preemption. The maximum three percent rate referred to in  this  section
shall be calculated without reference to the additional one percent rate
of  tax which the county of Genesee is authorized and empowered to adopt
pursuant to section twelve hundred ten.
* NB There are 2 sub (p)'s
(q) The county of Rensselaer shall have the sole right to  impose  the
additional  one  percent  rate of tax which such county is authorized to
impose pursuant to the authority of section  twelve  hundred  ten,  such
additional  rate of tax shall be in addition to any other tax which such
county  may  impose  or  may be imposing pursuant to this article or any
other law and such additional rate  of  tax  shall  not  be  subject  to
preemption.  The  maximum three percent rate referred to in this section
shall be calculated without reference to the additional one percent rate
of tax which the county of Rensselaer is  authorized  and  empowered  to
adopt pursuant to section twelve hundred ten.
(r)  The  county  of  Columbia shall have the sole right to impose the
additional one percent rate of tax which such county  is  authorized  to
impose  pursuant  to the authority of section twelve hundred ten of this
article. Such additional rate of tax shall be in addition to  any  other
tax  which  such  county  may impose or may be imposing pursuant to this
article or any other law and such additional rate of tax  shall  not  be
subject  to  preemption.  The  maximum three percent rate referred to in
this section shall be calculated without reference to the additional one
percent rate of tax which the  county  of  Columbia  is  authorized  and
empowered  to  adopt  pursuant  to  section  twelve  hundred ten of this
article.
(s) (1) Notwithstanding any other provision of this section, each city
in the county of Oswego shall have prior right to impose:
(A) all of the taxes described in article twenty-eight of this chapter
as authorized by subdivision (a) of section twelve  hundred  ten  or  by
section  twelve  hundred  eleven of this article, up to the maximum rate
authorized by the opening paragraph of such section twelve hundred ten.
(B) any or all of the taxes described in subdivisions  (b),  (d),  (e)
and  (f)  of section eleven hundred five of this chapter, and, where the
tax described in such subdivision (b) of section eleven hundred five  is
imposed,  all  of  the  taxes  described  in clauses (E), (G) and (H) of
subdivision (a) of section  eleven  hundred  ten  of  this  chapter,  as
authorized  by  subdivision  (b)  of  section twelve hundred ten of this
article.
(2) Notwithstanding any provision of this article, during  any  period
that  the county of Oswego is authorized to impose an additional rate of
tax by section twelve hundred ten of this  article,  such  county  shall
have the sole right to impose such additional rate, such additional rate
of  tax  shall  be  in  addition  to any other tax which such county may
impose or may be imposing pursuant to this article or any other law, and
such additional rate of tax shall not  be  subject  to  pre-emption  and
shall  apply  only  in the area of the county outside the cities in such
county, provided that such additional rate of the county shall apply  in
a  city  in  such  county  to  the  extent  the city does not impose tax
pursuant to the authority of section twelve hundred ten of this  article
at a rate greater than three percent.
(t)  The  county  of  Schuyler shall have the sole right to impose the
additional one percent rate of tax which such county  is  authorized  to
impose  pursuant  to the authority of section twelve hundred ten of this
article. Such additional rate of tax shall be in addition to  any  other
tax  which  such  county  may impose or may be imposing pursuant to this
article or any other law and such additional rate of tax  shall  not  be
subject  to  preemption.  The  maximum three percent rate referred to in
this section shall be calculated without reference to the additional one
percent rate of tax which the  county  of  Schuyler  is  authorized  and
empowered  to  adopt  pursuant  to  section  twelve  hundred ten of this
article.
* (u) The county of Chenango shall have the sole right to  impose  the
additional  one  percent  rate of tax which such county is authorized to
impose pursuant to the authority of section twelve hundred ten  of  this
article.  Such  additional rate of tax shall be in addition to any other
tax  which  such  county  may impose or may be imposing pursuant to this
article or any other law and such additional rate of tax  shall  not  be
subject  to  preemption.  The  maximum three percent rate referred to in
this section shall be calculated without reference to the additional one
percent rate of tax which the  county  of  Chenango  is  authorized  and
empowered  to  adopt  pursuant  to  section  twelve  hundred ten of this
article.
* NB There are 3 sub (u)'s
* (u) The county of Chemung shall have the sole right  to  impose  the
additional  one  percent  rate of tax which such county is authorized to
impose pursuant to the authority of section twelve hundred ten  of  this
article.  Such  additional rate of tax shall be in addition to any other
tax which such county may impose or may be  imposing  pursuant  to  this
article  or  any  other law and such additional rate of tax shall not be
subject to preemption. The maximum three percent  rate  referred  to  in
this section shall be calculated without reference to the additional one
percent  rate  of  tax  which  the  county  of Chemung is authorized and
empowered to adopt pursuant  to  section  twelve  hundred  ten  of  this
article.
* NB There are 3 sub (u)'s
* (u)  The  county  of  Seneca shall have the sole right to impose the
additional one percent rate of tax which such county  is  authorized  to
impose  pursuant  to the authority of section twelve hundred ten of this
article. Such additional rate of tax shall be in addition to  any  other
tax  which  such  county  may impose or may be imposing pursuant to this
article or any other law and such additional rate of tax  shall  not  be
subject  to  preemption.  The  maximum three percent rate referred to in
this section shall be calculated without reference to the additional one
percent rate of tax  which  the  county  of  Seneca  is  authorized  and
empowered  to  adopt  pursuant  to  section  twelve  hundred ten of this
article.
* NB There are 3 sub (u)'s
* (v) The county of Niagara shall have the sole right  to  impose  the
additional  one  percent  rate of tax which such county is authorized to
impose pursuant to the authority of section twelve hundred ten  of  this
article.  Such  additional rate of tax shall be in addition to any other
tax which such county may impose or may be  imposing  pursuant  to  this
article  or  any  other law and such additional rate of tax shall not be
subject to preemption. The maximum three percent  rate  referred  to  in
this section shall be calculated without reference to the additional one
percent  rate  of  tax  which  the  county  of Niagara is authorized and
empowered to adopt pursuant  to  section  twelve  hundred  ten  of  this
article.
* NB There are 2 sub (v)'s
* (v)  The  county of Dutchess shall have the sole right to impose the
additional three-quarters of one percent rate of tax which  such  county
is  authorized  to  impose  pursuant  to the authority of section twelve
hundred ten of this article. Such additional rate of  tax  shall  be  in
addition  to  any  other  tax  which  such  county  may impose or may be
imposing pursuant to this article or any other law and  such  additional
rate  of  tax  shall  not  be  subject  to preemption. The maximum three
percent rate referred to in this section  shall  be  calculated  without
reference  to  the  additional three-quarters of one percent rate of tax

which the county of  Dutchess  is  authorized  and  empowered  to  adopt
pursuant to section twelve hundred ten of this article.
* NB There are 2 sub (v)'s
* (w) The county of Montgomery shall have the sole right to impose the
additional  one  percent  rate of tax which such county is authorized to
impose pursuant to the authority of section twelve hundred ten  of  this
article.  Such  additional rate of tax shall be in addition to any other
tax which such county may impose or may be  imposing  pursuant  to  this
article  or  any  other law and such additional rate of tax shall not be
subject to preemption. The maximum three percent  rate  referred  to  in
this section shall be calculated without reference to the additional one
percent  rate  of  tax  which the county of Montgomery is authorized and
empowered to adopt pursuant  to  section  twelve  hundred  ten  of  this
article.
* NB There are 2 sub (w)'s
* (w)  The  county  of  Yates  shall have the sole right to impose the
additional one percent rate of tax which such county  is  authorized  to
impose  pursuant  to the authority of section twelve hundred ten of this
article. Such additional rate of tax shall be in addition to  any  other
tax  which  such  county  may impose or may be imposing pursuant to this
article or any other law and such additional rate of tax  shall  not  be
subject  to  preemption.  The  maximum three percent rate referred to in
this section shall be calculated without reference to the additional one
percent rate of  tax  which  the  county  of  Yates  is  authorized  and
empowered  to  adopt  pursuant  to  section  twelve  hundred ten of this
article.
* NB There are 2 sub (w)'s
(x) The county of Schenectady shall have the sole right to impose  the
additional  one-half  of  one  percent  rate of tax which such county is
authorized to impose pursuant to the authority of section twelve hundred
ten of this article. Such additional rate of tax shall be in addition to
any other tax which such county may impose or may be  imposing  pursuant
to  this  article or any other law and such additional rate of tax shall
not be subject to preemption. The maximum three percent rate referred to
in this section shall be calculated without reference to the  additional
one-half  of  one percent rate of tax which the county of Schenectady is
authorized and empowered to adopt pursuant to section twelve hundred ten
of this article.
(y) The county of Livingston shall have the sole right to  impose  the
additional  one  percent  rate of tax which such county is authorized to
impose pursuant to the authority of section twelve hundred ten  of  this
article.  Such  additional rate of tax shall be in addition to any other
tax which such county may impose or may be  imposing  pursuant  to  this
article  or  any  other law and such additional rate of tax shall not be
subject to preemption. The maximum three percent  rate  referred  to  in
this section shall be calculated without reference to the additional one
percent  rate  of  tax  which the county of Livingston is authorized and
empowered to adopt pursuant  to  section  twelve  hundred  ten  of  this
article.
(z)  The  county  of Sullivan shall have the sole right to impose both
additional one-half of one percent rates of tax  which  such  county  is
authorized to impose pursuant to the authority of section twelve hundred
ten  of  this article. Such additional rates of tax shall be in addition
to any other tax which  such  county  may  impose  or  may  be  imposing
pursuant  to  this article or any other law and such additional rates of
tax shall not be subject to preemption. The maximum three  percent  rate
referred to in this section shall be calculated without reference to the
additional  one-half  of  one  percent  rates of tax which the county of

Sullivan is authorized and empowered to adopt pursuant to section twelve
hundred ten of this article.
(z-1)  The  county  of  Lewis  shall have the sole right to impose the
additional three-quarters of one percent rate of tax which  such  county
is  authorized  to  impose  pursuant  to the authority of section twelve
hundred ten of this article. Such additional rate of  tax  shall  be  in
addition  to  any  other  tax  which  such  county  may impose or may be
imposing pursuant to this article or any other law and  such  additional
rate  of  tax  shall  not  be  subject  to preemption. The maximum three
percent rate referred to in this section  shall  be  calculated  without
reference  to  the  additional three-quarters of one percent rate of tax
which the county of Lewis is authorized and empowered to adopt  pursuant
to section twelve hundred ten of this article.
* (aa)  The  county  of Broome shall have the sole right to impose the
additional one percent rate of tax which such county  is  authorized  to
impose  pursuant  to  the  authority of section twelve hundred ten, such
additional rate of tax shall be in addition to any other tax which  such
county  may  impose  or  may be imposing pursuant to this article or any
other law and such additional rate  of  tax  shall  not  be  subject  to
preemption.  The  maximum three percent rate referred to in this section
shall be calculated without reference to the additional one percent rate
of tax which the county of Broome is authorized and empowered  to  adopt
pursuant to section twelve hundred ten.
* NB There are 2 sub (aa)'s
* (aa)  The county of Delaware shall have the sole right to impose the
additional one percent rate of tax which such county  is  authorized  to
impose  pursuant  to the authority of section twelve hundred ten of this
article. Such additional rate of tax shall be in addition to  any  other
tax  which  such  county  may impose or may be imposing pursuant to this
article or any other law and such additional rate of tax  shall  not  be
subject  to  preemption.  The  maximum three percent rate referred to in
this section shall be calculated without reference to the additional one
percent rate of tax which the  county  of  Delaware  is  authorized  and
empowered  to  adopt  pursuant  to  section  twelve  hundred ten of this
article.
* NB There are 2 sub (aa)'s
* (bb) The county of Schoharie shall have the sole right to impose the
additional one percent rate of tax which such county  is  authorized  to
impose  pursuant  to the authority of section twelve hundred ten of this
article. Such additional rate of tax shall be in addition to  any  other
tax  which  such  county  may impose or may be imposing pursuant to this
article or any other law and such additional rate of tax  shall  not  be
subject  to  preemption.  The  maximum three percent rate referred to in
this section shall be calculated without reference to the additional one
percent rate of tax which the county  of  Schoharie  is  authorized  and
empowered  to  adopt  pursuant  to  section  twelve  hundred ten of this
article.
* NB There are 2 sub (bb)'s
* (bb) The county of Orange shall have the sole right  to  impose  the
additional  three-quarters  of one percent rate of tax which such county
is authorized to impose pursuant to  the  authority  of  section  twelve
hundred  ten  of  this  article. Such additional rate of tax shall be in
addition to any other tax  which  such  county  may  impose  or  may  be
imposing  pursuant  to this article or any other law and such additional
rate of tax shall not  be  subject  to  preemption.  The  maximum  three
percent  rate  referred  to  in this section shall be calculated without
reference to the additional three-quarters of one percent  rate  of  tax

which the county of Orange is authorized and empowered to adopt pursuant
to section twelve hundred ten of this article.
* NB There are 2 sub (bb)'s
* (cc)  The  county of Clinton shall have the sole right to impose the
additional one percent rate of tax which such county  is  authorized  to
impose  pursuant  to the authority of section twelve hundred ten of this
article. Such additional rate of tax shall be in addition to  any  other
tax  which  such  county  may impose or may be imposing pursuant to this
article or any other law and such additional rate of tax  shall  not  be
subject  to  preemption.  The  maximum three percent rate referred to in
this section shall be calculated without reference to the additional one
percent rate of tax which  the  county  of  Clinton  is  authorized  and
empowered  to  adopt  pursuant  to  section  twelve  hundred ten of this
article.  Net  collections  from  any  additional  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-three,  pursuant  to  the authority 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  entered  into  pursuant  to  the  authority  of
subdivision (c) of section twelve hundred sixty-two of this article.
* NB There are 2 sub (cc)'s
* (cc)  The  county  of  Essex shall have the sole right to impose the
additional one percent rate of tax which such county  is  authorized  to
impose  pursuant  to the authority of section twelve hundred ten of this
article. Such additional rate of tax shall be in addition to  any  other
tax  which  such  county  may impose or may be imposing pursuant to this
article or any other law and such additional rate of tax  shall  not  be
subject  to  preemption.  The  maximum three percent rate referred to in
this section shall be calculated without reference to the additional one
percent rate of  tax  which  the  county  of  Essex  is  authorized  and
empowered  to  adopt  pursuant  to  section  twelve  hundred ten of this
article.
* NB There are 2 sub (cc)'s
* (dd) The county of Jefferson shall have the sole right to impose the
additional one percent rate of tax which such county  is  authorized  to
impose  pursuant  to the authority of section twelve hundred ten of this
article. Such additional rate of tax shall be in addition to  any  other
tax  which  such  county  may impose or may be imposing pursuant to this
article or any other law and such additional rate of tax  shall  not  be
subject  to  preemption.  The  maximum three percent rate referred to in
this section shall be calculated without reference to the additional one
percent rate of tax which the county  of  Jefferson  is  authorized  and
empowered  to  adopt  pursuant  to  section  twelve  hundred ten of this
article.
* NB There are 2 sub (dd)'s
* (dd) The county of Onondaga shall have the sole right to impose  the
additional  one  percent  rate of tax which such county is authorized to
impose pursuant to the authority of section twelve hundred ten  of  this
article.  Such  additional rate of tax shall be in addition to any other
tax which such county may impose or may be  imposing  pursuant  to  this
article  or  any  other law and such additional rate of tax shall not be
subject to preemption. The maximum three percent  rate  referred  to  in
this section shall be calculated without reference to the additional one
percent  rate  of  tax  which  the  county of Onondaga is authorized and
empowered to adopt pursuant  to  section  twelve  hundred  ten  of  this
article.
* NB There are 2 sub (dd)'s
(ee)  The county of Chautauqua shall have the sole right to impose the
additional one percent rate of tax which such county  is  authorized  to
impose  pursuant  to the authority of section twelve hundred ten of this
article. Such additional rate of tax shall be in addition to  any  other
tax  which  such  county  may impose or may be imposing pursuant to this
article or any other law and such additional rate of tax  shall  not  be
subject  to  preemption.  The  maximum three percent rate referred to in
this section shall be calculated without reference to the additional one
percent rate of tax which the county of  Chautauqua  is  authorized  and
empowered  to  adopt  pursuant  to  section  twelve  hundred ten of this
article.
(ff) The county of Putnam shall have the  sole  right  to  impose  the
additional  one  percent  rate of tax which such county is authorized to
impose pursuant to the authority of section twelve hundred ten  of  this
article.  Such  additional rate of tax shall be in addition to any other
tax which such county may impose or may be  imposing  pursuant  to  this
article  or  any  other law and such additional rate of tax shall not be
subject to preemption. The maximum three percent  rate  referred  to  in
this section shall be calculated without reference to the additional one
percent  rate  of  tax  which  the  county  of  Putnam is authorized and
empowered to adopt pursuant  to  section  twelve  hundred  ten  of  this
article.
* (gg)  The county of Franklin shall have the sole right to impose the
additional one percent rate of tax which such county  is  authorized  to
impose  pursuant  to the authority of section twelve hundred ten of this
article. Such additional rate of tax shall be in addition to  any  other
tax  which  such  county  may impose or may be imposing pursuant to this
article or any other law and such additional rate of tax  shall  not  be
subject  to  preemption.  The  maximum three percent rate referred to in
this section shall be calculated without reference to the additional one
percent rate of tax which the  county  of  Franklin  is  authorized  and
empowered  to  adopt  pursuant  to  section  twelve  hundred ten of this
article.
* NB There are 2 sub (gg)'s
* (gg) The county of Ontario shall have the sole right to  impose  the
additional one-eighth of one percent and the additional three-eighths of
one  percent  rates  of  tax  which  such county is authorized to impose
pursuant to the authority of section twelve hundred ten of this article.
Such additional rates of tax shall be in addition to any other tax which
such county may impose or may be imposing pursuant to  this  article  or
any  other  law and such additional rates of tax shall not be subject to
preemption. Net collections from the  additional  three-eighths  of  one
percent  rate  imposed  pursuant  to  the  authority of subclause (B) of
clause forty of subparagraph (i) of the  opening  paragraph  of  section
twelve  hundred  ten  of  this  article  shall  be  set aside for county
purposes and shall not be subject to any revenue distribution  agreement
entered  into  pursuant  to  the authority of subdivision (c) of section
twelve hundred sixty-two or section twelve hundred sixty-two-r  of  this
article,  as  added  by chapter thirty-seven of the laws of two thousand
six. The maximum three percent rate referred to in this section shall be
calculated without reference to the additional one-eighth of one percent
or three-eighths of one percent rate of tax which the county of  Ontario
is  authorized and empowered to adopt pursuant to section twelve hundred
ten of this article.
* NB There are 2 sub (gg)'s
(hh) Notwithstanding the foregoing provisions of this section or other
law to the contrary:
(1) If a county, other than a county to which subdivision (c) of  this
section  applies  and other than Oswego county, and a city in the county
each impose sales and compensating use taxes pursuant to  the  authority
of subpart B of part one of this article, and
(A)  neither  elects  to  tax  motor  fuel  and  diesel  motor fuel as
described in subdivision (m) of section eleven hundred  eleven  of  this
chapter,  the provisions of paragraph two of subdivisions (a) and (b) of
this section shall apply to their rates of tax on motor fuel and  diesel
motor fuel in such city; or
(B) both elect to tax motor fuel and diesel motor fuel as described in
subdivision  (m)  of section eleven hundred eleven of this chapter, each
shall have the prior right to the taxes on such fuels  as  described  in
subdivision (m) of section eleven hundred eleven of this chapter, to the
extent  of one-half the maximum rate authorized for such county or city,
without regard to whether they have  chosen  the  two  dollar  or  three
dollar base on which such taxes may be imposed; or
(C) only one of them elects to tax motor fuel and diesel motor fuel as
described  in  subdivision  (m) of section eleven hundred eleven of this
chapter, the one that did not make such election shall  have  the  prior
right  to  impose  taxes  on  such fuels described in subdivision (m) of
section eleven hundred eleven of this chapter, to the extent of one-half
the maximum rate, and the one that did make such election shall have the
prior right to impose taxes on such fuels described in  subdivision  (m)
of  section  eleven  hundred  eleven  of  this chapter, to the extent of
one-half the maximum rate authorized for such locality but  with  regard
to  whether  it  chose the two dollar or three dollar base on which such
taxes may be imposed.
(2) If a county to which subdivision (c) of this section applies and a
city in such  county  each  impose  sales  and  compensating  use  taxes
pursuant to the authority of subpart B of part one of this article, and
(A)  neither  elects  to  tax  motor  fuel  and  diesel  motor fuel as
described in subdivision (m) of section eleven hundred  eleven  of  this
chapter,  the  provisions of subdivision (c) of this section shall apply
to their rates of tax on motor fuel and diesel motor fuel in such  city;
or
(B) both elect to tax motor fuel and diesel motor fuel as described in
subdivision  (m)  of  section eleven hundred eleven of this chapter, the
county shall have the prior right to  impose  taxes  on  such  fuels  as
described  in  subdivision  (m) of section eleven hundred eleven of this
chapter, to the extent of two-thirds, and the city shall have the  prior
right  to  impose taxes on such fuels as described in subdivision (m) of
section eleven  hundred  eleven  of  this  chapter,  to  the  extent  of
one-third,  of  the  maximum  rate  authorized for such county and city,
without regard to whether they have  chosen  the  two  dollar  or  three
dollar base on which such taxes may be imposed; or
(C) only one of them elects to tax motor fuel and diesel motor fuel as
described  in  subdivision  (m) of section eleven hundred eleven of this
chapter, if the county did not make such election,  it  shall  have  the
prior  right  to impose taxes on such fuels described in subdivision (m)
of section eleven hundred eleven of  this  chapter,  to  the  extent  of
two-thirds  the  maximum  rate  authorized,  and the city shall have the
prior right to impose taxes on such fuels described in  subdivision  (m)
of  section  eleven  hundred  eleven  of  this chapter, to the extent of
one-third the maximum rate authorized for such city but with  regard  to
whether  it  chose the two dollar or three dollar base on which such tax
may be imposed; and, if the city did not make  the  election,  it  shall
have  the  prior  right  to  impose  taxes  on  such  fuels described in
subdivision (m) of section eleven hundred eleven of this chapter, to the

extent of one-third the maximum rate authorized, and  the  county  shall
have  the  prior  right  to  impose  taxes  on  such  fuels described in
subdivision (m) of section eleven hundred eleven of this chapter, to the
extent  of  two-thirds  the  maximum rate authorized for such county but
with regard to whether it chose the two dollar or three dollar  base  on
which such taxes may be imposed.
(3)  In Oswego county, references in subparagraph (A) of paragraph one
of subdivision (s) of this section to tax imposed  by  a  city  in  such
county  at  the  maximum  rate  authorized  or  in  subparagraph  (B) of
subdivision (s) of this section to the taxes  described  in  subdivision
(b)  of  section  eleven  hundred five of this chapter shall include tax
imposed by the city pursuant to any election it makes under  subdivision
(m)  of  section  eleven  hundred  eleven of this chapter, regardless of
whether such city chooses the two dollar or three dollar base  on  which
such tax may be imposed.
(4)  Nothing  in  this  subdivision  or  in subdivision (m) of section
eleven hundred eleven of this chapter shall be construed to  affect  the
authority  of  a  county  or  city  to  impose an additional rate of tax
pursuant to this article, provided that, if a county or city  makes  the
election  described  in subdivision (m) of section eleven hundred eleven
of this chapter, such election shall  apply  uniformly  to  any  tax  it
imposes  pursuant  to  the  authority  of  subpart B of part one of this
article, including any additional  rate  of  tax  it  is  authorized  to
impose.
(5)  For purposes of this section, the terms "maximum rate authorized"
and "maximum rate" shall each have the same meaning as  in  subdivisions
(a), (b) and (c) of this section.
* (ii)  The county of St. Lawrence shall have the sole right to impose
the additional one percent rate of tax which such county  is  authorized
to  impose  pursuant  to  the authority of section twelve hundred ten of
this article. Such additional rate of tax shall be in  addition  to  any
other  tax  which  such county may impose or may be imposing pursuant to
this article or any other law and such additional rate of tax shall  not
be  subject to preemption. The maximum three percent rate referred to in
this section shall be calculated without reference to the additional one
percent rate of tax which the county of St. Lawrence is  authorized  and
empowered  to  adopt  pursuant  to  section  twelve  hundred ten of this
article.
* NB There are 2 sb (ii)'s
* (ii) The county of Hamilton shall have the sole right to impose  the
additional  one  percent  rate of tax which such county is authorized to
impose pursuant to the authority of section twelve hundred ten  of  this
article.  Such  additional rate of tax shall be in addition to any other
tax which such county may impose or may be  imposing  pursuant  to  this
article  or  any  other law and such additional rate of tax shall not be
subject to preemption. The maximum three percent  rate  referred  to  in
this section shall be calculated without reference to the additional one
percent  rate  of  tax  which  the  county of Hamilton is authorized and
empowered to adopt pursuant  to  section  twelve  hundred  ten  of  this
article.
* NB There are 2 sb (ii)'s
(jj) The county of Westchester shall have the sole right to impose the
additional  one  percent  rate of tax which such county is authorized to
impose pursuant to the authority of section twelve hundred ten  of  this
article  in  the  area of the county outside the cities of Mount Vernon,
New Rochelle, White Plains and Yonkers.  Such  additional  rate  of  tax
shall  be  in  addition to any other tax which such county may impose or
may be imposing pursuant to this article  or  any  other  law  and  such

additional  rate  of tax shall not be subject to preemption. The maximum
three percent rate referred to  in  this  section  shall  be  calculated
without  reference  to  the additional one percent rate of tax which the
county  of  Westchester is authorized and empowered to adopt pursuant to
section twelve hundred ten of this article.