N.Y. Tax Law § 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, 2027

(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.