N.Y. Tax Law § 1262-q: Erie county-disposition of net collections from the one percent and the three-quarters of one percent rates of sales and compensating use...

§ 1262-q. Erie county-disposition of net collections from the one

percent and the three-quarters of one percent rates of sales and

compensating use taxes in excess of three percent. Notwithstanding any

provision of law to the contrary: (1) If the county of Erie imposes the

additional one percent rate of sales and compensating use taxes

authorized by item (i) of clause (4) of subparagraph (i) of the opening

paragraph of section twelve hundred ten of this article during the

period beginning January first, two thousand seven, or thereafter, the

county shall allocate each calendar year the first twelve million five

hundred thousand dollars of the net collections from such one percent

rate to the cities of such county and the area in such county outside

its cities to be applied or distributed in the same manner and

proportion as the net collections for such cities and area are applied

or distributed under the revenue distribution agreement entered into

pursuant to the authority of subdivision (c) of section twelve hundred

sixty-two of this part in effect on January first, two thousand six, and

subject to all provisions of such agreement governing the net

collections for such cities and area and shall retain the remainder of

such net collections for any county purpose.

(2) Net collections from the additional three-quarters of one percent

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-seven, pursuant to the

authority of item (ii) of clause (4) of subparagraph (i) of the opening

paragraph 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 the county entered into pursuant to the

authority of subdivision (c) of section twelve hundred sixty-two of this

part.