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additional to the three percent rate authorized above in this paragraph for such county for: (i) the period beginning March first, nineteen hundred eighty-five and ending December thirty-first, nineteen hundred eighty-seven; and (ii) the period beginning January tenth, nineteen hundred éighty-eight and ending February twenty-eighth, nineteen hundred ninety-three and provided further, however, that the county of Cattaraugus is hereby further authorized and empowered to adopt and amend local laws resolutions imposing such taxes at a rate which is one percent additional to the three percent rate authorized above in this paragraph for such county for the period beginning March first, nineteen hundred eighty-six and ending February twenty-eighth, nineteen hundred ninetyfour, and provided further, however, that the county of Allegany is hereby further authorized and empowered' to adopt and amend local laws or resolutions imposing such taxes at a rate which is one percent additional to the three percent rate authorized above in this paragraph for such county for the period beginning December first, nineteen hundred eighty-six and ending November thirtieth, nineteen hundred ninety-two, and provided further, however, that the county of Cortland is hereby further authorized and empowered to adopt and amend local laws, ordinances, resolutions imposing such taxes at a rate which is one percent additional to the three percent rate authorized above in this paragraph for such county for the period beginning September first, nineteen hundred ninety-two and ending August thirty-first, nineteen hundred ninety-three, and provided further, however, that the county of Suffolk is hereby further authorized and empowered to adopt and amend local laws

resolutions imposing such taxes at a rate which is one-half percent additional to the three percent rate authorized above in this paragraph for such county for the period beginning. September first, nineteen hundred ninety-one and ending December thirty-first, nineteen hundred ninety-three, and provided further, however, that the city of Yonkers is

reby further authorized and empowered to adopt and amend local laws imposing such taxes at a rate which is one percent additional to the three percent rate authorized above in this paragraph for such city (The maximum rate referred to in section twelve hundred twenty-four shall be calculated without reference to such one

percent additional rate authorized for Yonkers and the counties of Erie, Cattaraugus and, Allegany. ), and provided further, however, that the city of Mount Vernon is hereby further authorized and empowered to adopt and amend local laws imposing such taxes at a rate which is one percent additional

to the three percent rate authorized above in this paragraph for such city (The maximum rate referred to in section twelve hundred twenty-four shall be calculated without reference to such

percent

additional rate authorized for Mount Vernon. ), and provided further, however, that the city of Rome is hereby further authorized and empowered to adopt and amend local laws, ordinances or resolutions imposing such taxes

at a rate which is one-quarter percent additional to the three percent rate authorized above in this paragraph for such city for the period beginning September first, nineteen hundred ninety and ending August thirtyfirst, two thousand (The maximum rate referred to in section twelve hundred twenty-four shall be calculated without reference to such onequarter of one percent additional rate authorized for Rome. ), and provided further, however, that if the county of Dutchess, the county of Orange or the county

of Rockland withdraws from the metropolitan commuter transportation district pursuant to section twelve hundred seventy-nine-b of the public authorities law, such county is hereby authorized and empowered, in the alternative, to adopt and amend local laws, ordinances or resolutions imposing such taxes at the rate of onehalf, three-quarters, one, one and one-quarter, one and one-half, one and three-quarters, two, two and one-quarter, two and one-half, two

and three-quarters,

three or three and one-quarter percent if the revenues from a one-quarter percent rate of such tax are required by such local laws, ordinances or resolutions to be set aside for mass transportation purposes, such taxes to be administered, collected and distributed by the commissioner of taxation and finance as provided in subpart B of part III and in part IV of this article:

§ 2. Section 1223 of the tax law, as amended by chapter 769 of the laws of 1990, is amended to read as follows:

§ 1223. Limitations on rates. No transaction taxable under sections twelve hundred two through twelve hundred four shall be taxed

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to this article by any county or by any, city located therein, or by both, at an aggregate rate in excess of the highest rate set forth in the applicable subdivision of section twelve hundred one of this [act] article or, in the case of any taxes imposed pursuant to the authority of section twelve hundred ten or twelve hundred eleven (other than taxes imposed by a city having a population of one million

for the limited period provided in section twelve hundred ten or pursuant to subdivision (h) of section twelve hundred ten or by the [counties] county of Nassau, Erie, Cattaraugus or Allegany and by the county of Cortland and the city of Cortland as provided in section twelve hundred ten) at a rate in excess of three percent, except that, in the city of Yonkers and in the city of Mount Vernon, the rate may not be in excess of four percent and in the city of Rome, the rate may not be in excess of three and one-quarter percent and except that in the city of Poughkeepsie in the county of Dutchess, if such county withdraws from the metropolitan commuter transportation district pursuant to section twelve hundred seventy-nine-b of the public authorities law and if the revenues from a one-quarter percent rate of such tax imposed by such county, pụrsuant to the authority of section twelve hundred ten of this article, are required by local laws, ordinances or resolutions to be set aside for mass transportation purposes, the rate may not be in excess of three and one-quarter percent. If a transaction is taxed by both a county and a city, the rate of tax on such transaction imposed by the county or city, not having prior right thereto pursuant to section twelve hundred twenty-four, shali be deemed to be reduced (or the entire tax eliminated, if necessary) to the extent necessary to comply with the foregoing requirement. A tax imposed by a county upon any transaction, to the extent that it would require a reduction in any tax rate imposed' thereon by a city, shall not become effective in respect to any transaction taxed by such city (or in respect of other similar transactions

outside of the city which, if occurring in such city, would be subject to such city tax) before the commencement of the city's next succeeding fiscal year and then only if the county shall have given notice to such city of its imposition of a tax on such transaction at least six months prior to the commencement of such fiscal year, provided however that the local legislative body of such city may waive the requirement of such notice and the postponement of the effective date of such tax. A city tax upon any transaction, to the extent that it would require a reduction in any tax rate imposed by a county, thereon, shall not become effective in respect of any transaction taxed by such county before the commencement of the county's next succeeding fiscal year and then only if the city shall have given notice to such county of its imposition of a tax on such transaction at least six months prior to the commencement of such fiscal year, provided, however, that the local legislative body of such county. may waive the requirement of such notice and postponement of the effective date of such tax. However, whether or not the six months' tice requirement provided in this section has been waived, a tax imposed pursuant to the authority of section twelve hundred ten or twelve hundred eleven shall still be subject to the requirements provided for in the first three sentences of subdivision (d) of such sections and in subdivision (e) of such sections.

§ 3. Notwithstanding the provisions of subdivision (d) of section 1210 of the tax law or any other provision of law, local law, rule or regulation to the contrary, any local law, ordinance or resolution enacted or amended pursuant to the tax law as amended by this act imposing any additional tax in the county of Cortland shall become effective in accor; dance with the provisions of law, except that the certified copy of such local law, ordinance or resolution which must be mailed by registered mail to the commissioner of taxation and finance at his office in Albany shall be mailed

at least thirty days prior to the date such local law, ordinance or resolution is to become effective. § 4.

Notwithstanding any other provision of law to the contrary, any local law or resolution enacted or amended by the county of Cortland to impose the additional tax as authorized by this act shall take effect in accordance with the provisions of section three of this act, except that the minimum notice requirements to the commissioner of taxation and finance shall be deemed to have been complied with upon the mailing of a certified copy of such local law or resolution by registered or certi. fied mail to the commissioner of taxation and finance at his office in Albany on before August 1, 1992, with respect to such local law, or resolution taking effect on September 1, 1992; provided, however, that if this act takes effect after July 30, '1992,' and before August 6, 1992,

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such minimum notice requirements with respect to such local law or
resolution taking effect September 1, 1992, shall be deemed complied
with upon such mailing of such local law resolution by registered
mail or certified mail to the commissioner of taxation and finance
provided such mailing is made not later than August 10, 1992.

$ 5. The amendments made to section 1210 of the tax law by section one
of this act shall not be construed to limit, abridge or interfere with
the right of the city of Cortland to exercise its prior right to impose
any tax as authorized pursuant to the provisions of subdivision (b) of
section 1224 of the tax law to the extent of one-half of the maximum ag-
gregate

e rates as increased by this act.
$ 6. This act shall take effect immediately.

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CHAPTER 721

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AN ACT to amend the tax law, in relation to authorizing the county of

Steuben to impose an additional sales tax rate of one percent
Became a law July 31, 1992, with the approval of the Governor. Passed on
message of necessity pursuant to Article III, section 14 of the Con-
stitution by a majority vote, three-fifths being present.
The People of the State of New York, represented in Senate and Assem-
bly, do enact as follows:

Section 1. The opening paragraph of section 1210 of the tax law, as
amended by chapter 2 of the laws of 1992, iş amended to read as follows:

Notwithstanding any other provision of law to the contrary, but sub-
ject to the limitations and exemptions in part II of this article,, any
city, in this state or county in this state, except a county wholly
within a city, acting through its

local legislative body, is hereby authorized and empowered to adopt and amend local laws, ordinances or resolutions imposing in any such city or county the following taxes, at the rate of one-half, one, one and one-half, two, two and one-half or three percent, provided, however, that for the period beginning June first, nineteen hundred seventy-four and ending June thirtieth, nineteen hundred seventy-five, any such city having a population of one million or more is hereby authorized and empowered to adopt and amend local laws imposing such taxes in any such city, at the rate of four percent and, provided further, however, that the county of Nassau is hereby further authorized and empowered to adopt and amend local laws imposing such taxes: (i) at a rate which is one percent additional to the three percent rate authorized above in this paragraph for such county for the period beginning. June first, nineteen hundred eighty-three and ending December thirty-first, nineteen hundred eighty-five; and (ii) at a rate which is three-quarters percent

additional to the three percent rate authorized above in this paragraph for such county for the period beginning January first, nineteen hundred eighty-six and ending December thirty-first, nineteen hundred ninety-three subject to the limitation set forth in section twelve hundred sixty-two-e of this chapter, and provided further, however, that the county of Nassau is hereby further authorized and

empowered to adopt and amend local laws or resolutions imposing such taxes at a rate which is one-half percent additional to the three percent rate authorized above in this paragraph and which is additional to the three-quarters percent rate also authorized above in this paragraph for such county for the period beginning September first, nineteen hundred ninety-one and ending December thirty-first, nineteen hundred ninety-three, and provided further, however, that the county of Erie is hereby further authorized and empowered to adopt and amend local laws or resolutions imposing such taxes at a rate which is one percent additional to the three percent rate authorized above in this paragraph for such county for: (i) the period beginning March first, nineteen hunEXPLANATION-Matter in italics is new; matter in brackets [ ] is old law

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dred eighty-five and ending December thirty-first, nineteen hundred eighty-seven; and (ii) the period beginning January tenth, nineteen hundred éighty-eight and ending February twenty-eighth, nineteen hundred ninety-three and provided further, however, that the county of Cattaraugus is hereby further authorized and empowered to adopt and amend local

resolutions imposing such taxes at a rate which is one percent additional to the three percent rate authorized above in this paragraph for such county for the period beginning March first, nineteen hundred eighty-six and ending February twenty-eighth, nineteen hundred ninetyfour, and provided further, however, that the county of Allegany is hereby further authorized and empowered' to adopt and amend local laws or resolutions imposing such taxes at a rate which is one percent additional to the three percent rate authorized above in this paragraph for such county for the period beginning December first, nineteen hundred eighty-six and ending November thirtieth, nineteen hundred ninety-two, and provided further, however, that the county of Suffolk is hereby further authorized and empowered to adopt and amend local laws resolutions imposing such taxes at a rate which is one-half percent additional to the three percent rate authorized above in this paragraph for such county for the period

period beginning September first, nineteen hundred ninety-one and ending December thirty-first, nineteen hundred ninetythree, and provided further, however, that the county of Steuben is hereby further authorized and empowered to adopt and amend local laws or resolutions imposing such taxes at a rate which is one percent additional to the three percent rate authorized above in this paragraph for such county for the period beginning, December first, nineteen hundred ninety-two and ending November thirtieth, nineteen hundred ninety-three, and provided further, however, that the city of Yonkers is hereby further authorized and empowered to adopt and amend local laws imposing such taxes at a rate which is one percent additional to the three percent rate authorized above in this paragraph for such city. (The maximum rate referred to in section twelve hundred twenty-four shall be calculated without reference to such one percent additional rate authorized for Yonkers and the counties of Erie, Cattaraugus, Steuben and Allegany:), and provided further, however, that the city of Mount Vernon is hereby further authorized and empowered to adopt and amend local laws imposing such taxes at a rate which is one percent additional

to the three percent rate authorized above in this paragraph for such city (The maximum rate referred to in section twelve hundred twenty-four shall be calculated without reference to such one percent additional rate authorized for Mount Vernon. ), and provided further, however, that the city of Rome is hereby further authorized and empowered to adopt and amend local laws, ordinances or resolutions imposing such taxes at a rate which is one-quarter percent additional to the three percent rate authorized above in this paragraph for such city for the period beginning September first, nineteen hundred ninety and ending August thirtyfirst, two thousand (The maximum rate referred to in section twelve hundred twenty-four shall be calculated without reference to such one quarter of one percent additional rate authorized for Rome.), and provided further, however, that if the county of Dutchess, the county of Orange or the county of Rockland withdraws from the metropolitan commuter transportation district pursuant to section twelve hundred seventy-nine-b of the public authorities law, such county is hereby authorized and empowered, in the alternative, to adopt and amend local laws, ordinances or resolutions imposing such taxes at the rate of half, three-quarters, one, one and one-quarter, one and one-half, one and three-quarters, two, two and one-quarter, two and one-half, two' and three-quarters,

three or three and one-quarter percent if the revenues from a one-quarter percent rate of such tax are required by

such local laws, ordinances or resolutions to be set aside for mass transportation purposes, such taxes to be administered, collected and distributed by the commissioner of taxation and finance as provided in subpart B of part III and in part IV of this article:

§ 2. Section 1223 of the tax law laws of 1990, is amended to read as follows:

as amended by chapter 769 of the § 1223. Limitations on rates. No transaction taxable under sections twelve hundred two through twelve hundred four shall be taxed pursuant to this article by any county or by any city located therein, or by both, at an aggregate rate in excess of the highest rate set

forth in the applicable subdivision of section twelve hundred one of this [act] article or, in the case of any taxes imposed pursuant to the authority of section' twelve hundred ten or twelve hundred eleven (other than taxes

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imposed by a city having a population of one million

for the
limited period provided in section twelve hundred ten or pursuant to
subdivision (h) of section twelve hundred ten or by the counties of Nas-
sau,
Erie, Steuben, Cattaraugus

Allegany as provided in section
twelve hundred ten) at a rate in excess of three percent, except

that, in the city of Yonkers and in the city of Mount Vernon,, the rate may not be in excess of four percent and in the city of Rome, the rate may not in

of three and one-quarter percent and except that in the city of Poughkeepsie in the county of Dutchess, if such county withdraws from the metropolitan commuter transportation district pursuant to section twelve hundred seventy-nine-b of the public authorities law and if the revenues from a one-quarter percent rate of such tax imposed by such county, pursuant to the authority of section twelve hundred ten of this article, are required by local laws, ordinances or resolutions to be set aside for mass transportation purposes, the rate may not be in excess of three and one-quarter percent.

transaction is taxed by both a county and a city, the rate of tax on such transaction imposed by the county or city, not having prior right thereto pursuant to section twelve hundred twenty-four, shall be deemed to be reduced (or the entire tax eliminated, if necessary) to the extent necessary to comply with the foregoing requirement. A tax imposed by a county upon any transaction, to the extent that it would require a reduction in any tax rate imposed thereon by a city, shall not become effective in respect to any transaction taxed by such city (or in respect of other similar transactions outside of the city, which, if occurring in such city, would be

be subject
to such city tax) before the commencement of the city's next succeeding
fiscal year and then only if the county shall have given notice to such
city of its imposition of a tax on such transaction at least six months
prior to the commencement of such fiscal year, provided however that the
local legislative body of such city may waive the requirement of such
notice and the postponement of the effective date of such tax. A city
tax upon

any transaction, to the extent that it would require a reduc-
tion in any tax rate imposed by a county thereon, shall not become ef-
fective in respect of any transaction taxed by such county before the
commencement of the county's next succeeding fiscal year and then only
if the city shall have given notice to such county of its imposition of
a tax on such transaction at least six months prior to the commencement
of such fiscal year, provided, however, that the local legislative body
of such county may waive the requirement of such notice and postponement
of the effective date of such tax. However, whether or not the six
months' notice requirement provided in this section has been waived,
tax imposed pursuant to the authority of section twelve hundred ten or
twelve hundred eleven shall still be subject to the requirements
provided for in the first three sentences of subdivision (d) of such
sections and in subdivision (e) of such sections.

§ 3. Section 1224 of the tax law is amended by adding a new subdivi-
sion (1) to read as follows:

(1) The county of Steuben shall have the sole right to impose the ad-
ditional one percent rate of tax which such county is authorized to im-
pose pursuant to the authority of section twelve hundred ten, such addi-
tional rate of tax shall be an 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.

$ 4. Notwithstanding the provisions of subdivision (d) of section 1210 of the tax law or any other provision of law, local law, rule or regulation to the contrary, any local law, ordinance or resolution enacted or amended pursuant to the tax law as amended by this act imposing any additional tax in the county of Steuben shall become effective in accordance with the provisions of subdivision (d) of section 1210 of the

tax
except that the certified copy of such local law, ordinance or
resolution which must be mailed by registered mail to the commissioner
of taxation and finance at his office in Albany shall be so mailed at
least thirty days prior to the date such local law, ordinance or resolu-
tion is to become effective.

§ 5. This act shall take effect immediately.
EXPLANATION--Matter in italics is new; matter in brackets [ ] is old law

to be omitted.

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