N.Y. Tax Law § 1210: Taxes of cities and counties administered by state tax commission

§ 1210. Taxes of cities and counties administered by state tax

commission. Notwithstanding any other provision of law to the contrary,

but subject to the limitations and exemptions in part II of this

article, any city in this state or county in this state, except a county

wholly within a city, acting through its local legislative body, is

hereby authorized and empowered to adopt and amend local laws,

ordinances or resolutions imposing in any such city or county the

following taxes, at the rate of one-half, one, one and one-half, two,

two and one-half or three percent, provided, however, that:

(i) with respect to a city of one million or more and the following

counties (1) any such city having a population of one million or more is

hereby authorized and empowered to adopt and amend local laws,

ordinances or resolutions imposing such taxes in any such city, at the

rate of four and one-half percent;

(2) the county of Nassau is hereby further authorized and empowered to

adopt and amend local laws, ordinances or resolutions imposing such

taxes at a rate which is three-quarters percent additional to the three

percent rate authorized above in this paragraph for such county for the

period beginning January first, nineteen hundred eighty-six and ending

November thirtieth, two thousand twenty-seven, subject to the limitation

set forth in section twelve hundred sixty-two-e of this article, and

also at a rate which is one-half percent additional to the three percent

rate authorized above in this paragraph, and which is also additional to

the three-quarters percent rate also authorized above in this clause for

such county, for the period beginning September first, nineteen hundred

ninety-one and ending November thirtieth, two thousand twenty-seven;

(3) the county of Rensselaer is hereby further authorized and

empowered to adopt and amend local laws, ordinances or resolutions

imposing such taxes at a rate which is one percent additional to the

three percent rate authorized above in this paragraph for such county

for the period beginning September first, nineteen hundred ninety-four

and ending November thirtieth, two thousand twenty-seven;

(4) the county of Erie is hereby further authorized and empowered to

adopt and amend local laws, ordinances or resolutions imposing such

taxes (i) at a rate which is one percent additional to the three percent

rate authorized above in this paragraph for such county for the period

beginning January tenth, nineteen hundred eighty-eight and ending

November thirtieth, two thousand twenty-seven; and (ii) at a rate which

is three-quarters of one percent additional to the three percent rate

authorized above in this paragraph, and which is also additional to the

one percent rate also authorized above in this clause for such county,

for the period beginning December first, two thousand eleven, and ending

November thirtieth, two thousand twenty-seven;

(5) the county of Cattaraugus is hereby further authorized and

empowered to adopt and amend local laws, ordinances or resolutions

imposing such taxes at a rate which is one percent additional to the

three percent rate authorized above in this paragraph for such county

for the period beginning March first, nineteen hundred eighty-six and

ending November thirtieth, two thousand twenty-seven;

(6) the county of Wyoming is hereby further authorized and empowered

to adopt and amend local laws, ordinances or resolutions imposing such

taxes at a rate which is one percent additional to the three percent

rate authorized above in this paragraph for such county for the period

beginning September first, nineteen hundred ninety-two and ending

November thirtieth, two thousand twenty-seven;

(7) the county of Ulster is hereby further authorized and empowered to

adopt and amend local laws, ordinances or resolutions imposing such

taxes at a rate which is one percent additional to the three percent

rate authorized above in this paragraph for such county for the period

beginning September first, two thousand two and ending November

thirtieth, two thousand twenty-seven;

(8) the county of Allegany is hereby further authorized and empowered

to adopt and amend local laws, ordinances or resolutions imposing such

taxes at a rate which is: (i) one percent additional to the three

percent rate authorized above in this paragraph for such county for the

period beginning December first, nineteen hundred eighty-six and ending

November thirtieth, two thousand four; and (ii) one and one-half percent

additional to the three percent rate authorized above in this paragraph

for such county for the period beginning December first, two thousand

four and ending November thirtieth, two thousand twenty-seven;

(9) the county of Cayuga is hereby further authorized and empowered to

adopt and amend local laws, ordinances or resolutions imposing such

taxes at a rate which is one percent additional to the three percent

rate authorized above in this paragraph for such county for the period

beginning September first, nineteen hundred ninety-two and ending

November thirtieth, two thousand twenty-seven;

(10) the county of Albany is hereby further authorized and empowered

to adopt and amend local laws, ordinances or resolutions imposing such

taxes at a rate which is one percent additional to the three percent

rate authorized above in this paragraph for such county for the period

beginning September first, nineteen hundred ninety-two and ending

November thirtieth, two thousand twenty-seven;

(11) the county of Tompkins is hereby further authorized and empowered

to adopt and amend local laws, ordinances or resolutions imposing such

taxes at a rate which is one percent additional to the three percent

rate authorized above in this paragraph for such county for the period

beginning December first, nineteen hundred ninety-two and ending

November thirtieth, two thousand twenty-seven;

(12) the county of Cortland is hereby further authorized and empowered

to adopt and amend local laws, ordinances, or resolutions imposing such

taxes at a rate which is one percent additional to the three percent

rate authorized above in this paragraph for such county for the period

beginning September first, nineteen hundred ninety-two and ending

November thirtieth, two thousand twenty-seven;

(13) the county of Oneida is hereby further authorized and empowered

to adopt and amend local laws, ordinances or resolutions imposing such

taxes at a rate which is: (i) one percent additional to the three

percent rate authorized above in this paragraph for such county for the

period beginning September first, nineteen hundred ninety-two and ending

November thirtieth, two thousand twenty-seven; and also (ii) at a rate

which is three-quarters of one percent or one-half of one percent

additional to the three percent rate authorized above in this paragraph,

and which is also additional to the one percent rate also authorized

above in this clause for such county, for the period beginning December

first, two thousand eight and ending November thirtieth, two thousand

twenty-seven;

(14) the county of Suffolk is hereby further authorized and empowered

to adopt and amend local laws, ordinances or resolutions imposing such

taxes at a rate which is one percent additional to the three percent

rate authorized above in this paragraph for such county for the period

beginning June first, two thousand one and ending November thirtieth,

two thousand twenty-seven;

(15) the county of Greene is hereby further authorized and empowered

to adopt and amend local laws, ordinances or resolutions imposing such

taxes at a rate which is one percent additional to the three percent

rate authorized above in this paragraph for such county for the period

beginning March first, nineteen hundred ninety-three, and ending

November thirtieth, two thousand twenty-seven;

(16) the county of Orleans is hereby further authorized and empowered

to adopt and amend local laws, ordinances or resolutions imposing such

taxes at a rate which is one percent additional to the three percent

rate authorized above in this paragraph for such county for the period

beginning June first, nineteen hundred ninety-three, and ending November

thirtieth, two thousand twenty-seven;

(17) the county of Tioga is hereby further authorized and empowered to

adopt and amend local laws, ordinances or resolutions imposing such

taxes at a rate which is: (i) one-half of one percent additional to the

three percent rate authorized above in this paragraph for such county

for the period beginning September first, nineteen hundred ninety-three,

and ending November thirtieth, two thousand three; and (ii) one percent

additional to the three percent rate authorized above in this paragraph

for such county for the period beginning December first, two thousand

five, and ending November thirtieth, two thousand twenty-seven;

(18) the county of Broome is hereby further authorized and empowered

to adopt and amend local laws, ordinances or resolutions imposing such

taxes at a rate which is one percent additional to the three percent

rate authorized above in this paragraph for such county for the period

beginning March first, nineteen hundred ninety-four, and ending November

thirtieth, two thousand twenty-seven;

(19) the county of Herkimer is hereby further authorized and empowered

to adopt and amend local laws, ordinances or resolutions imposing such

taxes at a rate which is one percent additional to the three percent

rate authorized above in this paragraph for such county for the period

beginning September first, nineteen hundred ninety-four, and ending

November thirtieth, two thousand twenty-seven;

(20) the county of Genesee is hereby further authorized and empowered

to adopt and amend local laws, ordinances or resolutions imposing such

taxes at a rate which is one percent additional to the three percent

rate authorized above in this paragraph for such county for the period

beginning September first, nineteen hundred ninety-four, and ending

November thirtieth, two thousand twenty-seven;

(21) the county of Columbia is hereby further authorized and empowered

to adopt and amend local laws, ordinances or resolutions imposing such

taxes at a rate which is one percent additional to the three percent

rate authorized above in this paragraph for such county for the period

beginning March first, nineteen hundred ninety-five, and ending November

thirtieth, two thousand twenty-seven;

(22) the county of Schuyler is hereby further authorized and empowered

to adopt and amend local laws, ordinances or resolutions imposing such

taxes at a rate which is one percent additional to the three percent

rate authorized above in this paragraph for such county for the period

beginning September first, nineteen hundred ninety-nine, and ending

November thirtieth, two thousand twenty-seven;

(23) the county of Rockland is hereby further authorized and empowered

to adopt and amend local laws, ordinances or resolutions imposing such

taxes at a rate which is: (i) five-eighths of one percent additional to

the three percent rate authorized above in this paragraph for such

county for the period beginning March first, two thousand two, and

ending November thirtieth, two thousand twenty-seven; and also (ii) at a

rate which is three-eighths of one percent additional to the three

percent rate authorized above in this paragraph, and which is also

additional to the five-eighths of one percent rate also authorized above

in this clause for such county, for the period beginning March first,

two thousand seven and ending November thirtieth, two thousand

twenty-seven;

(24) the county of Chenango is hereby further authorized and empowered

to adopt and amend local laws, ordinances or resolutions imposing such

taxes at a rate which is one percent additional to the three percent

rate authorized above in this paragraph for such county for the period

beginning September first, two thousand two, and ending November

thirtieth, two thousand twenty-seven;

(25) the county of Monroe is hereby further authorized and empowered

to adopt and amend local laws, ordinances or resolutions imposing such

taxes at a rate which is one percent additional to the three percent

rate authorized above in this paragraph for the period beginning

December first, nineteen hundred ninety-three and ending November

thirtieth, two thousand twenty-seven;

(26) the county of Steuben is hereby further authorized and empowered

to adopt and amend local laws, ordinances or resolutions imposing such

taxes at a rate which is one percent additional to the three percent

rate authorized above in this paragraph for such county for the period

beginning December first, nineteen hundred ninety-two and ending

November thirtieth, two thousand twenty-seven;

(27) the county of Chemung is hereby further authorized and empowered

to adopt and amend local laws, ordinances or resolutions imposing such

taxes at a rate which is one percent additional to the three percent

rate authorized above in this paragraph for such county for the period

beginning December first, two thousand two, and ending November

thirtieth, two thousand twenty-seven;

(28) the county of Seneca is hereby further authorized and empowered

to adopt and amend local laws, ordinances or resolutions imposing such

taxes at a rate that is one percent additional to the three percent rate

authorized above in this paragraph for such county for the period

beginning December first, two thousand two and ending November

thirtieth, two thousand twenty-seven;

* (29) the county of Niagara is hereby further authorized and

empowered to adopt and amend local laws, ordinances or resolutions

imposing such taxes at a rate which is one percent additional to the

three percent rate authorized above in this paragraph for such county

for the period beginning March first, two thousand three, and ending

November thirtieth, two thousand twenty-seven;

* NB There are 2 clause (29)'s

* (29) the county of Dutchess is hereby further authorized and

empowered to adopt and amend local laws, ordinances or resolutions

imposing such taxes at a rate which is three-quarters of one percent

additional to the three percent rate authorized above in this paragraph

for such county for the period beginning March first, two thousand

three, and ending November thirtieth, two thousand twenty-seven;

* NB There are 2 clause (29)'s

(30) the county of Yates is hereby further authorized and empowered to

adopt and amend local laws, ordinances or resolutions imposing such

taxes at a rate which is one percent additional to the three percent

rate authorized above in this paragraph for such county for the period

beginning September first, two thousand three, and ending November

thirtieth, two thousand twenty-seven;

* (31) the county of Schenectady is hereby further authorized and

empowered to adopt and amend local laws, ordinances or resolutions

imposing such taxes at a rate which is one-half of one percent

additional to the three percent rate authorized above in this paragraph

for such county for the period beginning June first, two thousand three,

and ending November thirtieth, two thousand twenty-seven;

* NB There are 2 clause (31)'s

* (31) the county of Montgomery is hereby further authorized and

empowered to adopt and amend local laws, ordinances or resolutions

imposing such taxes at a rate which is one percent additional to the

three percent rate authorized above in this paragraph for such county

for the period beginning June first, two thousand three, and ending

November thirtieth, two thousand twenty-seven;

* NB There are 2 clause (31)'s

(32) the county of Livingston is hereby further authorized and

empowered to adopt and amend local laws, ordinances or resolutions

imposing such taxes at a rate which is one percent additional to the

three percent rate authorized above in this paragraph for such county

for the period beginning June first, two thousand three, and ending

November thirtieth, two thousand twenty-seven;

(33) the county of Sullivan is hereby further authorized and empowered

to adopt and amend local laws, ordinances or resolutions imposing such

taxes at a rate that is: (i) one-half of one percent additional to the

three percent rate authorized above in this paragraph for such county

for the period beginning June first, two thousand three, and ending

November thirtieth, two thousand twenty-seven; and (ii) an additional

one-half of one percent in addition to the other rates authorized above

in this paragraph for such county for the period beginning June first,

two thousand seven and ending November thirtieth, two thousand

twenty-seven;

* (34) the county of Otsego is hereby further authorized and empowered

to adopt and amend local laws, ordinances or resolutions imposing such

taxes at a rate which is one percent additional to the three percent

rate authorized above in this paragraph for such county for the period

beginning December first, two thousand three, and ending November

thirtieth, two thousand twenty-seven;

* NB There are 3 clause (34)'s

* (34) the county of Delaware is hereby further authorized and

empowered to adopt and amend local laws, ordinances or resolutions

imposing such taxes at a rate that is one percent additional to the

three percent rate authorized above in this paragraph for such county

for the period beginning December first, two thousand three, and ending

November thirtieth, two thousand thirteen;

* NB There are 3 clause (34)'s

* (34) the county of Wayne is hereby further authorized and empowered

to adopt and amend local laws, ordinances or resolutions imposing such

taxes at a rate that is one percent additional to the three percent rate

authorized above in this paragraph for such county for the period

beginning December first, two thousand five, and ending November

thirtieth, two thousand twenty-seven;

* NB There are 3 clause (34)'s

* (35) the county of Schoharie is hereby further authorized and

empowered to adopt and amend local laws, ordinances or resolutions

imposing such taxes at a rate which is one percent additional to the

three percent rate authorized above in this paragraph for such county

for the period beginning June first, two thousand four, and ending

November thirtieth, two thousand twenty-seven;

* NB There are 3 clause (35)'s

* (35) the county of Madison is hereby further authorized and

empowered to adopt and amend local laws, ordinances or resolutions

imposing such taxes at a rate which is one percent additional to the

three percent rate authorized above in this paragraph for such county

for the period beginning June first, two thousand four, and ending

November thirtieth, two thousand twenty-seven;

* NB There are 3 clause (35)'s

* (35) the county of Orange is hereby further authorized and empowered

to adopt and amend local laws, ordinances or resolutions imposing such

taxes at a rate which is three-quarters of one percent additional to the

three percent rate authorized above in this paragraph for such county

for the period beginning June first, two thousand four, and ending

November thirtieth, two thousand twenty-seven;

* NB There are 3 clause (35)'s

* (36) the county of Clinton is hereby further authorized and

empowered to adopt and amend local laws, ordinances or resolutions

imposing such taxes at a rate which is one percent additional to the

three percent rate authorized above in this paragraph for such county

for the period beginning December first, two thousand seven, and ending

November thirtieth, two thousand twenty-seven;

* NB There are 4 clause (36)'s

* (36) the county of Lewis is hereby further authorized and empowered

to adopt and amend local laws, ordinances or resolutions imposing such

taxes at a rate that is one percent additional to the three percent rate

authorized above in this paragraph for such county for the period

beginning June first, two thousand four, and ending November thirtieth,

two thousand twenty-seven;

* NB There are 4 clause (36)'s

* (36) the county of Oswego is hereby further authorized and empowered

to adopt and amend local laws, ordinances or resolutions imposing such

taxes at a rate which is one percent additional to the three percent

rate authorized above in this paragraph for such county for the period

beginning September first, two thousand four, and ending November

thirtieth, two thousand twenty-seven;

* NB There are 4 clause (36)'s

* (36) the county of Essex is hereby further authorized and empowered

to adopt and amend local laws, ordinances or resolutions imposing such

taxes at a rate which is one percent additional to the three percent

rate authorized above in this paragraph for such county for the period

beginning December first, two thousand thirteen, and ending November

thirtieth, two thousand twenty-seven;

* NB There are 4 clause (36)'s

* (37) the county of Jefferson is hereby further authorized and

empowered to adopt and amend local laws, ordinances or resolutions

imposing such taxes at a rate which is one percent additional to the

three percent rate authorized above in this paragraph for such county

for the period beginning December first, two thousand fifteen, and

ending November thirtieth, two thousand twenty-seven;

* NB There are 2 clause (37)'s

* (37) the county of Onondaga is hereby further authorized and

empowered to adopt and amend local laws, ordinances or resolutions

imposing such taxes at a rate that is one percent additional to the

three percent rate authorized above in this paragraph for such county

for the period beginning September first, two thousand four, and ending

November thirtieth, two thousand twenty-seven;

* NB There are 2 clause (37)'s

(38) the county of Chautauqua is hereby further authorized and

empowered to adopt and amend local laws, ordinances or resolutions

imposing such taxes at a rate that is: (i) one and one-quarter percent

additional to the three percent rate authorized above in this paragraph

for such county for the period beginning March first, two thousand five

and ending August thirty-first, two thousand six; (ii) one percent

additional to the three percent rate authorized above in this paragraph

for such county for the period beginning September first, two thousand

six and ending November thirtieth, two thousand seven; (iii)

three-quarters of one percent additional to the three percent rate

authorized above in this paragraph for such county for the period

beginning December first, two thousand seven and ending November

thirtieth, two thousand ten; (iv) one-half of one percent additional to

the three percent rate authorized above in this paragraph for such

county for the period beginning December first, two thousand ten and

ending November thirtieth, two thousand fifteen; and (v) one percent

additional to the three percent rate authorized above in this clause for

such county for the period beginning December first, two thousand

fifteen and ending November thirtieth, two thousand twenty-seven;

* (39) the county of Fulton is hereby further authorized and empowered

to adopt and amend local laws, ordinances or resolutions imposing such

taxes at a rate which is one percent additional to the three percent

rate authorized above in this paragraph for such county for the period

beginning September first, two thousand five, and ending November

thirtieth, two thousand twenty-seven;

* NB There are 2 clause (39)'s

* (39) the county of Putnam is hereby further authorized and empowered

to adopt and amend local laws, ordinances or resolutions imposing such

taxes at a rate that is: (i) one-half of one percent additional to the

three percent rate authorized above in this paragraph for such county

for the period beginning September first, two thousand five and ending

August thirty-first, two thousand seven; and (ii) one percent additional

to the three percent rate authorized above in this paragraph for such

county for the period beginning September first, two thousand seven and

ending November thirtieth, two thousand twenty-seven;

* NB There are 2 clause (39)'s

* (40) the county of Franklin is hereby further authorized and

empowered to adopt and amend local laws, ordinances or resolutions

imposing such taxes at a rate that is one percent additional to the

three percent rate authorized above in this paragraph for such county

for the period beginning June first, two thousand six and ending

November thirtieth, two thousand twenty-seven;

* NB There are 2 clause (40)'s

* (40) the county of Ontario is hereby further authorized and

empowered to adopt and amend local laws, ordinances or resolutions

imposing such taxes at a rate that is: (A) one-eighth of one percent

additional to the three percent rate authorized above in this paragraph

for such county for the period beginning June first, two thousand six

and ending November thirtieth, two thousand twenty-seven; and also (B)

at a rate that is three-eighths of one percent additional to the three

percent rate authorized above in this paragraph, and that is also

additional to the one-eighth of one percent rate authorized in this

clause for such county, for the period beginning September first, two

thousand nine and ending November thirtieth, two thousand twenty-seven;

* NB There are 2 clause (40)'s

* (41) The county of St. Lawrence is hereby further authorized and

empowered to adopt and amend local laws, ordinances or resolutions

imposing such taxes at a rate that is one percent additional to the

three percent rate authorized above in this paragraph for such county

for the period beginning December first, two thousand thirteen and

ending November thirtieth, two thousand twenty-seven;

* NB There are 3 clause (41)'s

* (41) The county of Hamilton is hereby further authorized and

empowered to adopt and amend local laws, ordinances or resolutions

imposing such taxes at a rate that is one percent additional to the

three percent rate authorized above in this paragraph for such county

for the period beginning December first, two thousand thirteen and

ending November thirtieth, two thousand twenty-seven;

* NB There are 3 clause (41)'s

* (41) the county of Delaware is hereby further authorized and

empowered to adopt and amend local laws, ordinances or resolutions

imposing such taxes at a rate which is one percent additional to the

three percent rate authorized above in this paragraph for such county

for the period beginning September first, two thousand two, and ending

November thirtieth, two thousand twenty-seven;

* NB There are 3 clause (41)'s

(42) the county of Westchester is hereby further authorized and

empowered to adopt and amend local laws, ordinances or resolutions

imposing such taxes at a rate that is one percent additional to the

three percent rate authorized above in this paragraph for such county

for the period beginning August first, two thousand nineteen and ending

November thirtieth, two thousand twenty-seven;

(ii) with respect to the following cities * (1) the city of Yonkers is

hereby further authorized and empowered to adopt and amend local laws,

ordinances or resolutions imposing such taxes at a rate which is: (a)

one percent additional to the three percent rate authorized above in

this paragraph for such city; and (b) one-half of one percent in

addition to the other rates authorized in this paragraph for such city

for the period beginning September first, two thousand fifteen and

ending November thirtieth, two thousand twenty-seven;

* NB Effective until November 30, 2027

* (1) the city of Yonkers is hereby further authorized and empowered

to adopt and amend local laws, ordinances or resolutions imposing such

taxes at a rate which is one percent additional to the three percent

rate authorized above in this paragraph for such city;

* NB Effective November 30, 2027

(2) the city of Mount Vernon is hereby further authorized and

empowered to adopt and amend local laws, ordinances or resolutions

imposing such taxes at a rate which is one percent additional to the

three percent rate authorized above in this paragraph for such city;

(3) the city of White Plains is hereby further authorized and

empowered to adopt and amend local laws, ordinances or resolutions

imposing such taxes at a rate which is: (i) one-half of one percent

additional to the three percent rate authorized above in this paragraph

for such city for the period beginning September first, nineteen hundred

ninety-three and ending August thirty-first, two thousand twenty-seven;

and (ii) an additional one-quarter of one percent in addition to the

other rates authorized in this paragraph for such city for the period

beginning March first, two thousand eight and ending August

thirty-first, two thousand twenty-seven; and (iii) an additional

one-quarter of one percent in addition to the other rates authorized in

this paragraph for such city for the period beginning June first, two

thousand ten and ending August thirty-first, two thousand twenty-seven;

(4) the city of New Rochelle is hereby further authorized and

empowered to adopt and amend local laws, ordinances or resolutions

imposing such taxes at a rate which is one percent additional to the

three percent rate authorized above in this paragraph for such city for

the period beginning September first, nineteen hundred ninety-three and

ending December thirty-first, two thousand twenty-seven;

(5) the city of Fulton is hereby further authorized and empowered to

adopt and amend local laws, ordinances or resolutions imposing such

taxes at a rate which is one percent additional to the three percent

rate authorized above in this paragraph for such city for the period

beginning March first, two thousand three, and ending November

thirtieth, two thousand seven;

(6) the city of Oswego is hereby further authorized and empowered to

adopt and amend local laws, ordinances or resolutions imposing such

taxes at a rate which is one percent additional to the three percent

rate authorized above in this paragraph for such city for the period

beginning September first, two thousand four, and ending November

thirtieth, two thousand twenty-seven;

* (iii) the maximum rate referred to in section twelve hundred

twenty-four of this article shall be calculated without reference to the

following additional rates authorized in subparagraphs (i) and (ii) of

this paragraph: one and one-half percent for the county of Allegany; one

percent for the counties of Rensselaer, Erie, Cattaraugus, Chautauqua,

Wyoming, Ulster, Albany, Suffolk, Essex, Greene, Orleans, Franklin,

Hamilton, Herkimer, Jefferson, Genesee, Columbia, Schuyler, Chenango,

Monroe, Steuben, Chemung, Seneca, Livingston, Niagara, Yates, Tioga,

Montgomery, Delaware, Wayne, Schoharie, Putnam, Clinton, St. Lawrence

and Onondaga and the cities of Mount Vernon and New Rochelle;

three-quarters of one percent for the counties of Dutchess, Lewis, and

Orange; one percent and three-quarters of one percent or one-half of one

percent for the county of Oneida; three-quarters of one percent and

one-half of one percent for the county of Nassau; one-half of one

percent and one-quarter of one percent and one-quarter of one percent

for the city of White Plains; one-half or one percent for the county of

Tompkins; three-eighths of one percent and five-eighths of one percent

for the county of Rockland; one-half of one percent for the counties of

Putnam and Schenectady; one-eighth of one percent and three-eighths of

one percent for the county of Ontario; one-half of one percent and

one-half of one percent for the county of Sullivan; one percent and

one-half of one percent for the city of Yonkers;

* NB Effective until November 30, 2027

* (iii) the maximum rate referred to in section twelve hundred

twenty-four of this article shall be calculated without reference to the

following additional rates authorized in subparagraphs (i) and (ii) of

this paragraph: one and one-half percent for the county of Allegany; one

percent for the counties of Rensselaer, Erie, Cattaraugus, Chautauqua,

Wyoming, Ulster, Albany, Suffolk, Essex, Greene, Orleans, Franklin,

Hamilton, Herkimer, Jefferson, Genesee, Columbia, Schuyler, Chenango,

Monroe, Steuben, Chemung, Seneca, Livingston, Niagara, Yates, Tioga,

Montgomery, Delaware, Wayne, Schoharie, Putnam, Clinton, St. Lawrence

and Onondaga and the cities of Yonkers, Mount Vernon and New Rochelle;

three-quarters of one percent for the counties of Dutchess, Lewis, and

Orange; one percent and three-quarters of one percent or one-half of one

percent for the county of Oneida; three-quarters of one percent and

one-half of one percent for the county of Nassau; one-half of one

percent and one-quarter of one percent and one-quarter of one percent

for the city of White Plains; one-half or one percent for the county of

Tompkins; three-eighths of one percent and five-eighths of one percent

for the county of Rockland; one-half of one percent for the counties of

Putnam and Schenectady; one-eighth of one percent and three-eighths of

one percent for the county of Ontario; and one-half of one percent and

one-half of one percent for the county of Sullivan;

* NB Effective November 30, 2027

(iv) with respect to certain counties in the metropolitan commuter

transportation district, if the county of Dutchess, the county of Orange

or the county of Rockland withdraws from the metropolitan commuter

transportation district pursuant to section twelve hundred

seventy-nine-b of the public authorities law, such county is hereby

authorized and empowered, in the alternative, to adopt and amend local

laws, ordinances or resolutions imposing such taxes at the rate of

five-eighths, seven-eighths, one and one-eighth, one and three-eighths,

one and five-eighths, one and seven-eighths, two and one-eighth, two and

three-eighths, two and five-eighths, two and seven-eighths, three and

one-eighth or three and three-eighths percent if the revenues from a

three-eighths percent rate of such tax are required by such local laws,

ordinances or resolutions to be set aside for mass transportation

purposes; all such taxes to be administered, collected and distributed

by the commissioner as provided in subpart B of part III and in part IV

of this article:

(a) (1) Either, all of the taxes described in article twenty-eight of

this chapter, at the same uniform rate, as to which taxes all provisions

of the local laws, ordinances or resolutions imposing such taxes shall

be identical, except as to rate and except as otherwise provided, with

the corresponding provisions in such article twenty-eight, including the

definition and exemption provisions of such article, so far as the

provisions of such article twenty-eight can be made applicable to the

taxes imposed by such city or county and with such limitations and

special provisions as are set forth in this article. The taxes

authorized under this subdivision may not be imposed by a city or county

unless the local law, ordinance or resolution imposes such taxes so as

to include all portions and all types of receipts, charges or rents,

subject to state tax under sections eleven hundred five and eleven

hundred ten of this chapter, except as otherwise provided.

Notwithstanding the foregoing, a tax imposed by a city or county

authorized under this subdivision shall not include the tax imposed on

charges for admission to race tracks and simulcast facilities under

subdivision (f) of section eleven hundred five of this chapter. (i) Any

local law, ordinance or resolution enacted by any city of less than one

million or by any county or school district, imposing the taxes

authorized by this subdivision, shall, notwithstanding any provision of

law to the contrary, exclude from the operation of such local taxes all

sales of tangible personal property for use or consumption directly and

predominantly in the production of tangible personal property, gas,

electricity, refrigeration or steam, for sale, by manufacturing,

processing, generating, assembly, refining, mining or extracting; and

all sales of tangible personal property for use or consumption

predominantly either in the production of tangible personal property,

for sale, by farming or in a commercial horse boarding operation, or in

both; and all sales of fuel sold for use in commercial aircraft and

general aviation aircraft; and, unless such city, county or school

district elects otherwise, shall omit the provision for credit or refund

contained in clause six of subdivision (a) or subdivision (d) of section

eleven hundred nineteen of this chapter. (ii) Any local law, ordinance

or resolution enacted by any city, county or school district, imposing

the taxes authorized by this subdivision, shall omit the residential

solar energy systems equipment and electricity exemption provided for in

subdivision (ee), the commercial solar energy systems equipment and

electricity exemption provided for in subdivision (ii), the commercial

fuel cell electricity generating systems equipment and electricity

generated by such equipment exemption provided for in subdivision (kk)

and the clothing and footwear exemption provided for in paragraph thirty

of subdivision (a) of section eleven hundred fifteen of this chapter,

unless such city, county or school district elects otherwise as to such

residential solar energy systems equipment and electricity exemption,

such commercial solar energy systems equipment and electricity

exemption, commercial fuel cell electricity generating systems equipment

and electricity generated by such equipment exemption or such clothing

and footwear exemption.

(2) A sale of tangible personal property to a person for use by him in

performing the services of laundering, drycleaning, tailoring, weaving,

pressing, shoe repairing and shoe shining, subject to the tax imposed

under the authority of paragraph (1) of this subdivision, shall not be

deemed a purchase for resale for purposes of the taxes imposed by

article twenty-eight and pursuant to the authority of this article. The

transitional provisions contained in section eleven hundred six shall

apply to a tax imposed under the authority of clauses (A) or (B) of

paragraph (1) of this subdivision in the same manner and to the same

extent as applicable to the taxes imposed under subdivision (c) of

section eleven hundred five except that an equivalent date shall be

substituted to accord with the date when the tax imposed pursuant to the

authority of such clause shall become effective.

(3) (i) Notwithstanding any other provision of law to the contrary but

not with respect to cities subject to the provisions of section eleven

hundred eight of this chapter, any city or county, except a county

wholly contained within a city, may provide that the taxes imposed,

pursuant to this subdivision, by such city or county on the retail sale

or use of fuel oil and coal used for residential purposes, the retail

sale or use of wood used for residential heating purposes, the sale,

other than for resale, of propane (except when sold in containers of

less than one hundred pounds), natural gas, electricity, steam and gas,

electric and steam services used for residential purposes and the use of

gas or electricity used for residential purposes may be imposed at a

lower rate than the uniform local rate imposed pursuant to the opening

paragraph of this section, as long as such rate is one of the rates

authorized by such paragraph or such sale or use may be exempted from

such taxes. Provided, however, such lower rate must apply to all such

energy sources and services and at the same rate and no such exemption

may be enacted unless such exemption applies to all such energy sources

and services. The provisions of this subparagraph shall not apply to a

sale or use of diesel motor fuel which involves a delivery at a filling

station or into a repository which is equipped with a hose or other

apparatus by which such fuel can be dispensed into the fuel tank of a

motor vehicle.

(ii) The transitional provisions in subdivision (c) of section eleven

hundred five-A shall apply to a change in rate or to an exemption

adopted pursuant to the authority of this paragraph in the same manner

and to the same extent as applicable under section eleven hundred five-A

except that equivalent dates shall be substituted to accord with the

date when the rate or exemption adopted pursuant to this paragraph shall

become effective. The provisions in subdivisions (d) and (e) of section

eleven hundred five-A shall apply so far as such provisions can be made

applicable under this paragraph.

(iii) Notwithstanding the provisions of subdivision (d) of this

section to the contrary, any local law, ordinance or resolution, enacted

pursuant to the authority of this paragraph, (A) may be made applicable

to the quarterly period ending February twenty-ninth, nineteen hundred

eighty if a certified copy of such law, ordinance or resolution is

mailed by registered mail to the state tax commission at its office in

Albany on or before November twentieth, nineteen hundred seventy-nine,

(B) may go into effect on January first, nineteen hundred eighty, if a

certified copy of such law, ordinance or resolution is mailed by

registered mail to the state tax commission at its office in Albany at

least thirty days prior to such effective date and (C) may exempt from

tax, effective October first, nineteen hundred eighty, the energy

sources and services described in subparagraph (i) of this paragraph.

(iv) Notwithstanding any other provision of law, the one percent

additional tax which Cattaraugus county is authorized to adopt pursuant

to the opening paragraph of this section shall not be imposed on the

retail sale or use of the energy sources and services described in

subparagraph (i) of this paragraph.

(4) Notwithstanding any other provision of law to the contrary, any

local law enacted by any city of one million or more that imposes the

taxes authorized by this subdivision (i) may omit the exception provided

in subparagraph (ii) of paragraph three of subdivision (c) of section

eleven hundred five of this chapter for receipts from laundering,

dry-cleaning, tailoring, weaving, pressing, shoe repairing and shoe

shining; (ii) may impose the tax described in paragraph six of

subdivision (c) of section eleven hundred five of this chapter at a rate

in addition to the rate prescribed by this section not to exceed two

percent in multiples of one-half of one percent; (iii) shall provide

that the tax described in paragraph six of subdivision (c) of section

eleven hundred five of this chapter does not apply to facilities owned

and operated by the city or an agency or instrumentality of the city or

a public corporation the majority of whose members are appointed by the

chief executive officer of the city or the legislative body of the city

or both of them; (iv) shall not include any tax on receipts from, or the

use of, the services described in paragraph seven of subdivision (c) of

section eleven hundred five of this chapter; (v) shall provide that, for

purposes of the tax described in subdivision (e) of section eleven

hundred five of this chapter, "permanent resident" means any occupant of

any room or rooms in a hotel or short term rental unit for at least one

hundred eighty consecutive days with regard to the period of such

occupancy; (vi) may omit the exception provided in paragraph one of

subdivision (f) of section eleven hundred five of this chapter for

charges to a patron for admission to, or use of, facilities for sporting

activities in which the patron is to be a participant, such as bowling

alleys and swimming pools; (vii) may provide the clothing and footwear

exemption in paragraph thirty of subdivision (a) of section eleven

hundred fifteen of this chapter, and, notwithstanding any provision of

subdivision (d) of this section to the contrary, any local law providing

for such exemption or repealing such exemption, may go into effect on

any one of the following dates: March first, June first, September first

or December first; (viii) shall omit the exemption provided in paragraph

forty-one of subdivision (a) of section eleven hundred fifteen of this

chapter; (ix) shall omit the exemption provided in subdivision (c) of

section eleven hundred fifteen of this chapter insofar as it applies to

fuel, gas, electricity, refrigeration and steam, and gas, electric,

refrigeration and steam service of whatever nature for use or

consumption directly and exclusively in the production of gas,

electricity, refrigeration or steam; (x) shall omit, unless such city

elects otherwise, the provision for refund or credit contained in clause

six of subdivision (a) or in subdivision (d) of section eleven hundred

nineteen of this chapter; (xii) shall omit, unless such city elects

otherwise, the exemption for residential solar energy systems equipment

and electricity provided in subdivision (ee) of section eleven hundred

fifteen of this chapter; (xiii) shall omit, unless such city elects

otherwise, the exemption for commercial solar energy systems equipment

and electricity provided in subdivision (ii) of section eleven hundred

fifteen of this chapter; and

** (xiv) shall exclude from the operation of such local taxes all sales

of fuel sold for use in commercial aircraft and general aviation

aircraft.

** NB There are 2 sbpar (xiv)'s

** (xiv) shall omit, unless such city elects otherwise, the exemption

for commercial fuel cell electricity generating systems equipment and

electricity generated by such equipment provided in subdivision (kk) of

section eleven hundred fifteen of this chapter.

** NB There are 2 sbpar (xiv)'s

Any reference in this chapter or in any local law, ordinance or

resolution enacted pursuant to the authority of this article to former

subdivisions (n) or (p) of this section shall be deemed to be a

reference to clauses (xii) or (xiii) of this paragraph, respectively,

and any such local law, ordinance or resolution that provides the

exemptions provided in such former subdivisions (n) and/or (p) shall be

deemed instead to provide the exemptions provided in clauses (xii)

and/or (xiii) of this paragraph.

(b) (1) Or, one or more of the taxes described in subdivisions (b),

(d), (e) and (f) of section eleven hundred five of this chapter, at the

same uniform rate, including the transitional provisions in section

eleven hundred six of this chapter covering such taxes, but not the

taxes described in subdivisions (a) and (c) of section eleven hundred

five of this chapter. Provided, further, that where the tax described in

subdivision (b) of section eleven hundred five of this chapter is

imposed, the compensating use taxes described in clauses (E), (G) and

(H) of subdivision (a) of section eleven hundred ten of this chapter

shall also be imposed. Provided, further, that where the taxes described

in subdivision (b) of section eleven hundred five of this chapter are

imposed, such taxes shall omit: (A) 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 city or county elects to provide

such provision or, if so elected, to repeal such provision; (B) the

exemption provided in paragraph two of subdivision (ee) of section

eleven hundred fifteen of this chapter unless such county or city elects

otherwise; (C) the exemption provided in paragraph two of subdivision

(ii) of section eleven hundred fifteen of this chapter, unless such

county or city elects otherwise; and (D) the exemption provided in

paragraph two of subdivision (kk) of section eleven hundred fifteen of

this chapter, unless such county or city elects otherwise; and provided

further that where the tax described in subdivision (f) of such section

eleven hundred five is imposed, such tax shall not apply to charges for

admission to race tracks and simulcast facilities.

(2) In respect to the taxes described in such subdivisions (b), (d),

(e) and (f) of section eleven hundred five of this chapter and in such

clauses (E), (G) and (H) of subdivision (a) of section eleven hundred

ten of this chapter and the transitional provisions in such section

eleven hundred six covering those taxes, all provisions of a local law

imposing any such tax, 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 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 city or county and with such limitations and special

provisions as are set forth in this article; provided, however, that any

local law enacted by any city of one million or more, imposing the taxes

authorized by this subdivision, shall omit the exemption provided in

subdivision (c) of section eleven hundred fifteen of this chapter and

may omit the exception provided in paragraph (1) of subdivision (f) of

section eleven hundred five of this chapter for charges to a patron for

admission to, or use of, facilities for sporting activities in which

such patron is to be a participant, such as bowling alleys and swimming

pools. The transitional provisions contained in subdivision (d) of

section eleven hundred six of this chapter shall apply in the same

manner and to the same extent to a tax imposed by omitting the exception

in paragraph (1) of subdivision (f) of section eleven hundred five of

this chapter, as described in the preceding sentence, except that an

equivalent date shall be substituted to accord with the date when the

tax so imposed becomes effective. The tax described in any one of such

subdivisions (b), (d), (e) and (f) of section eleven hundred five of

this chapter, including the related transitional provisions in such

section eleven hundred six of this chapter, and the taxes described in

clauses (E), (G) and (H) of subdivision (a) of section eleven hundred

ten of this chapter where the tax described in such subdivision (b) of

section eleven hundred five of this chapter is imposed, may not be

imposed by a city or county unless the local law, ordinance or

resolution imposes such tax so as to include all portions and all types

of receipts, charges or rents, as the case may be, subject to state tax

under the applicable subdivision of section eleven hundred five of this

chapter and uses subject to tax under the applicable provisions of

section eleven hundred ten of this chapter where the tax described in

subdivision (b) of section eleven hundred five of this chapter is

imposed.

(3) (i) Notwithstanding any other provision of law to the contrary but

not with respect to cities subject to the provisions of section eleven

hundred eight of this chapter, any city or county, except a county

wholly contained within a city, may provide that the tax imposed,

pursuant to this subdivision, by such city or county on the sale, other

than for resale, of propane (except when sold in containers of less than

one hundred pounds), natural gas, electricity, steam and gas, electric

and steam services of whatever nature used for residential purposes and

on the use of gas or electricity used for residential purposes may be

imposed at a lower rate than the uniform local rate imposed pursuant to

the opening paragraph of this section, as long as such rate is one of

the rates authorized by such paragraph or such sale or use may be

exempted from such taxes. Provided, however, such lower rate must apply

to all such energy sources and services and at the same rate and no such

exemption, other than the exemption provided for in subdivision (ee) of

section eleven hundred fifteen of this chapter, if such exemption is

elected by such city or county, may be enacted unless such exemption

applies to all such energy sources and services.

(ii) The transitional provisions in subdivision (c) of section eleven

hundred five-A shall apply to a change in rate or to an exemption

adopted pursuant to the authority of this paragraph in the same manner

and to the same extent as applicable under section eleven hundred five-A

except that equivalent dates shall be substituted to accord with the

date when the rate or exemption adopted pursuant to this paragraph shall

become effective. The provisions in subdivisions (d) and (e) of section

eleven hundred five-A shall apply so far as such provisions can be made

applicable under this paragraph.

(iii) Notwithstanding the provisions of subdivision (d) of this

section to the contrary, any local law, ordinance or resolution enacted

pursuant to the authority of this paragraph, (A) may be made applicable

to the quarterly period ending February twenty-ninth, nineteen hundred

eighty if a certified copy of such law, ordinance or resolution is

mailed by registered mail to the state tax commission at its office in

Albany on or before November twentieth, nineteen hundred seventy-nine,

(B) may go into effect on January first, nineteen hundred eighty, if a

certified copy of such law, ordinance or resolution is mailed by

registered mail to the state tax commission at its office in Albany at

least thirty days prior to such effective date and (C) may exempt from

tax, effective October first, nineteen hundred eighty; the energy

sources and services described in subparagraph (i) of this paragraph.

(4) Notwithstanding any provision of this article to the contrary, a

county, city or school district which, pursuant to the authority of this

article, imposes the tax described in subdivision (b) of section eleven

hundred five of this chapter without also imposing all of the other

taxes described in subdivision (a) of this section shall not be

authorized to impose the sales tax on prepaid telephone calling service

described in subparagraph (D) of paragraph one of subdivision (b) of

such section eleven hundred five or the compensating use tax described

in clause (G) of subdivision (a) of section eleven hundred ten of this

chapter; and any reference in this article to the tax described in such

subdivision (b) of section eleven hundred five and any reference in this

article to the tax described in such clause (G) of subdivision (a) of

section eleven hundred ten shall be deemed not to include the sales tax

on prepaid telephone calling service or the compensating use tax

described in such clause (G) of subdivision (a) of section eleven

hundred ten, in cases where the tax described in subdivision (b) of such

section eleven hundred five is imposed by a county, city or school

district which does not also impose all of the other taxes described in

subdivision (a) of this section.

(c) Notwithstanding the prior provisions of this section, where a city

has, pursuant to section twelve hundred twenty-four of this article,

pre-empted the right to impose any of the taxes described in

subdivisions (b), (d), (e) and (f) of section eleven hundred five of

this chapter by imposing one or more of such taxes, and, if the taxes

described in such subdivision (b) of section eleven hundred five of this

chapter are imposed, the compensating use taxes described in clauses

(E), (G) and (H) of subdivision (a) of section eleven hundred ten of

this chapter, as provided for in subdivision (b) of this section, the

county in which such city is located may still impose those taxes

authorized under subdivision (a) or (b) of this section not pre-empted

by such city. Within areas in such county but outside of such city, the

county shall continue to be authorized and empowered to impose the taxes

as authorized in subdivisions (a) and (b) of this section, without any

diminution in the county's right to impose such taxes in areas outside

such city.

(d) A local law, ordinance or resolution imposing any tax pursuant to

this section, increasing or decreasing the rate of such tax, repealing

or suspending such tax, exempting from such tax the energy sources and

services described in paragraph three of subdivision (a) or of

subdivision (b) of this section or changing the rate of tax imposed on

such energy sources and services or providing for the credit or refund

described in clause six of subdivision (a) of section eleven hundred

nineteen of this chapter, or electing or repealing the exemption for

residential solar equipment and electricity in subdivision (ee) of

section eleven hundred fifteen of this article, or the exemption for

commercial solar equipment and electricity in subdivision (ii) of

section eleven hundred fifteen of this article, or electing or repealing

the exemption for commercial fuel cell electricity generating systems

equipment and electricity generated by such equipment in subdivision

(kk) of section eleven hundred fifteen of this article must go into

effect only on one of the following dates: March first, June first,

September first or December first; provided, that a local law, ordinance

or resolution providing for the exemption described in paragraph thirty

of subdivision (a) of section eleven hundred fifteen of this chapter or

repealing any such exemption or a local law, ordinance or resolution

providing for a refund or credit described in subdivision (d) of section

eleven hundred nineteen of this chapter or repealing such provision so

provided must go into effect only on March first. No such local law,

ordinance or resolution shall be effective unless a certified copy of

such law, ordinance or 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. Where the

restriction provided for in section twelve hundred twenty-three of this

article as to the effective date of a tax and the notice requirement

provided for therein are applicable and have not been waived, the

restriction and notice requirement in section twelve hundred

twenty-three of this article shall also apply.

(e) Certified copies of any local law, ordinance or resolution

described in subdivision (d) of this section shall also be filed with

the city or county clerk, the secretary of state and the state

comptroller within five days after the date it is enacted. Certified

copies of any other local law, ordinance or resolution enacted pursuant

to this section shall be filed with the state tax commission, the city

or county clerk, the secretary of state and the state comptroller within

five days after the date it is enacted.

(f) On the first day of the first month following the month in which a

municipal assistance corporation is created under article ten of the

public authorities law, any taxes imposed pursuant to this section by

the city in aid of which such corporation was created and, except as

hereinafter provided for in subdivisions (h) and (j) of this section,

the power of such city to adopt and amend local laws, ordinances or

resolutions imposing taxes pursuant to the authority of such section

shall, notwithstanding any provision of this article to the contrary, be

suspended until the later of July first, two thousand eight, or the last

day of the month in which all the notes and bonds of such municipal

assistance corporation shall have been fully paid and discharged

together with interest thereon and interest on unpaid installments of

interest.

(g) All of the enabling act provisions, which authorized the

imposition of the taxes suspended pursuant to this section, the local

laws, ordinances, and resolutions imposing such taxes, any regulations

promulgated with respect to such taxes, including the provisions with

respect to assessment, payment, determination, collection and refund of

such taxes, requirements for filing returns, preservation of records and

disposition of revenue shall continue in full force and effect with

respect to all such taxes accrued up to the effective date of such

suspension.

(h) Notwithstanding the provisions of subdivision (f) of this section,

any city having a population of one million or more in which a municipal

assistance corporation is created under article ten of the public

authorities law shall continue to be authorized and empowered to adopt

and amend local laws, imposing taxes, at a rate not to exceed four

percent on the receipts of sales from the services of laundering,

dry-cleaning, tailoring, weaving, pressing, shoe repairing and shoe

shining, and charges to a patron for admission to, or use of, facilities

for sporting activities in which such patron is to be a participant such

as bowling alleys and swimming pools. Such taxes shall be administered,

collected and distributed by the state tax commission as provided in

subpart B of part III and in part IV of this article.

(i) On the first day of the first month following the month in which

the taxes provided for in section eleven hundred seven of this chapter

are terminated, the suspension provided for in subdivision (f) of this

section shall terminate and the sales and compensating use taxes imposed

by a city having a population of one million or more immediately prior

to the effective date of the suspension shall go into full force and

effect, provided that the resumed taxes, and any local law imposing

those taxes, shall incorporate amendments to this article and article

twenty-eight of this chapter so that the resumed taxes are, except as

otherwise provided by law, identical to the taxes authorized to be

imposed by the city.

(j) Notwithstanding the provisions of subdivision (f) of this section,

the city of Troy shall continue to be authorized and empowered to adopt

and amend local laws, ordinances or resolutions imposing taxes pursuant

to the authority of this section during the period that (i) the

municipal assistance corporation for the city of Troy created under

article ten of the public authorities law is in existence, and (ii)

pursuant to section two of chapter one hundred eighty-seven of the laws

of nineteen hundred ninety-five, as it may be amended, the tax described

in section eleven hundred eight of this chapter is not imposed in such

city.

(m) Taxes imposed on native American nation or tribe lands. Where a

non-native American person purchases, for such person's own consumption,

any retail sale item on native American nation or tribe land recognized

by the federal government and reservation land recognized as such by the

state of New York, the commissioner shall promulgate rules and

regulations necessary to implement the collection of sales, excise and

use taxes on such retail sale items.

(o) Notwithstanding any other provision of state or local law,

ordinance or resolution to the contrary: any city having a population of

one million or more in which the taxes imposed by section eleven hundred

seven of this chapter are in effect, acting through its local

legislative body, is hereby authorized and empowered to elect to exempt

from such taxes, or reduce the rate of such taxes on, the same

residential energy sources and services, in the same manner as described

in subparagraph (i) of paragraph three of subdivision (a) of this

section, by enacting a local law or resolution in the form prescribed by

the commissioner pursuant to section twelve hundred fifty-seven of this

article; whereupon, upon compliance with the provisions of subdivisions

(d) and (e) of this section, such enactment of such local law or

resolution shall be deemed to be an amendment to section eleven hundred

seven of this chapter and such section eleven hundred seven shall be

deemed to incorporate such exemption of or reduced rate on such energy

sources and services as if it had been duly enacted by the state

legislature and approved by the governor.