N.Y. Tax Law § 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, 2027

* (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, 2027

(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.