N.Y. Tax Law § 1262-a: Sales tax; Tompkins county

§ 1262-a. Sales tax; Tompkins county. (a) In the event that the county

of Tompkins and the city of Ithaca both impose the same taxes described

in section twelve hundred two, twelve hundred three or twelve hundred

ten of this chapter, the county shall have power to impose or continue

to impose such taxes on the area of the county outside such city up to

the maximum rate authorized therefor. In such event, notwithstanding the

provisions of the preceding section, the portion of the net collections

received by the county by reason of its additional rate on such area,

shall be allocated quarterly to the towns in such area in proportion to

their respective populations, and allocated between the towns and

villages, if any village elects to take its share in cash, in proportion

to their respective populations, determined in accordance with the

latest decennial federal census or special population census taken

pursuant to section twenty of the general municipal law completed and

published prior to the end of the quarter for which the allocation is

made.

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

county of Tompkins imposes the additional one-half or one percent rate

of tax pursuant to the provisions of section twelve hundred ten of this

article, the net collections received by the county of Tompkins on

account of such additional rate during the first six months such

additional rate is in effect shall be retained by the county of Tompkins

to be used for any county purpose. Thereafter, seventy-five per centum

of net collections attributable to such additional rate shall be

retained by the county of Tompkins, to be used for any county purpose,

and the remaining twenty-five per centum of such net collections shall

be allocated as follows:

(1) Where the city of Ithaca imposes a tax pursuant to the authority

of subdivision (a) of section one thousand two hundred ten of this

article, that portion received by the county on account of the

additional tax imposed by the county within the city of Ithaca shall be

allocated to the city of Ithaca to be used for any city purpose. Where

the city of Ithaca does not impose a tax pursuant to the authority of

such subdivision (a) of section one thousand two hundred ten the amount

required to be allocated to such city, to be used for any city purpose,

shall be determined in proportion to such city's population determined

as a portion of the county's total population as determined in

accordance with the latest decennial federal census or special

population census taken pursuant to section twenty of the general

municipal law completed and published prior to the end of the quarter

for which the allocation is made.

(2) The balance of such twenty-five per centum, after deduction of the

amount allocated to the city of Ithaca pursuant to paragraph one of this

subdivision, shall be allocated to the towns of such county, and between

towns and villages, if any village elects to take its share in cash, in

the manner described in subdivision (a) of this section with respect to

the area of the county outside the city of Ithaca.