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New York · Through 2026-09-11

N.Y. Tax Law § 1262-j: Allocation and distribution of net collections from the additional sales and compensating use taxes in Suffolk county

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Where this section sits in the code
  1. Tax Law
  2. Article 29. Taxes Authorized For Cities, Counties and School Districts
  3. Part 4. Disposition of Revenues

§ 1262-j. Allocation and distribution of net collections from the

additional sales and compensating use taxes in Suffolk county. (a)

Notwithstanding any provision of law to the contrary, of the net

collections received by the county of Suffolk as a result of the

imposition of up to the additional one percent rate of tax authorized by

section twelve hundred ten of this chapter during the period beginning

January first, nineteen hundred ninety-four and ending December

thirty-first, nineteen hundred ninety-five, the county of Suffolk shall

allocate such net collections as follows: one-eighth of the net

collections received shall be dedicated for public safety purposes; an

appropriate amount shall be used to bring the maximum funds dedicated to

the sewer stabilization fund to twelve million five hundred thousand

dollars annually; and, the balance shall be deposited in the general

fund of the county of Suffolk.

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

collections received by the county of Suffolk as a result of the

increase of three-quarters of one percent to the tax authorized by

section twelve hundred ten of this article for the period beginning

January first, nineteen hundred ninety-six and ending May thirty-first,

two thousand one, imposed by local laws or resolutions (by simple

majority) by the county legislature, and signed by the county executive,

the county of Suffolk shall allocate such net collections as follows: an

amount equal to no less than one-eighth and no more than one-quarter of

net collections which would be received from the imposition of a full

one percent rate increase, shall be dedicated for public safety purposes

and the balance shall be deposited in the general fund of the county of

Suffolk.

(c) Notwithstanding any provision of law to the contrary, of the net

collections received by the county of Suffolk as a result of the

increase of one percent to the tax authorized by section twelve hundred

ten of this article for the period beginning June first, two thousand

one and ending November thirtieth, two thousand twenty-seven, imposed by

local laws or resolutions (by simple majority) by the county

legislature, and signed by the county executive, the county of Suffolk

shall allocate such net collections as follows: no less than one-eighth

and no more than three-eighths of such net collections received shall be

dedicated for public safety purposes and the balance shall be deposited

in the general fund of the county of Suffolk.

Collected 2026-09-14T19:32:45Z. Source file · JSON

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