N.Y. Tax Law § 1210-e: Sales and compensating use taxes within Herkimer county

§ 1210-E. Sales and compensating use taxes within Herkimer county. In

addition to the taxes imposed by section twelve hundred ten of this

subpart or any other provision of law, the county of Herkimer is hereby

authorized and empowered to adopt and amend local laws, ordinances or

resolutions imposing within the territorial limits of such county

additional sales and compensating use taxes at the rate of one-quarter

of one percent for the period beginning December first, two thousand

seven and ending November thirtieth, two thousand twenty-seven, which

taxes shall be identical to the taxes imposed by such county pursuant to

the authority of section twelve hundred ten of this subpart. Except as

hereinafter provided, all provisions of this article, including the

definition and exemption provisions and the provisions relating to the

administration, collection and distribution by the commissioner, shall

apply for purposes of the taxes authorized by this section in the same

manner and with the same force and effect as if the language of this

article had been incorporated in full in this section and had expressly

referred to the taxes authorized by this section; provided, however,

that any provision relating to a maximum rate shall be calculated

without reference to the rate of additional sales and compensating use

taxes herein authorized. For purposes of part IV of this article,

relating to the disposition of revenues resulting from taxes collected

and administered by the commissioner, the additional sales and

compensating use taxes authorized by this section imposed under the

authority of section twelve hundred ten of this subpart and all

provisions relating to the deposit, administration and disposition of

taxes, penalties and interest relating to taxes imposed by a county

under the authority of section twelve hundred ten of this subpart shall,

except as otherwise provided in this section, apply to the additional

sales and compensating use taxes authorized by this section.