§ 1210 — Taxes of cities and counties administered by state tax commission

New York § 1210

• Jurisdiction: New York
• Law TAX: Tax
• Part 1: Authority to Impose Taxes
• Subpart B: Taxes Administered By State Tax Commission
• Art. 29: Taxes Authorized For Cities, Counties and School Districts

Text

§ 1210. Taxes of cities and counties administered by state tax\ncommission. Notwithstanding any other provision of law to the contrary,\nbut subject to the limitations and exemptions in part II of this\narticle, any city in this state or county in this state, except a county\nwholly within a city, acting through its local legislative body, is\nhereby authorized and empowered to adopt and amend local laws,\nordinances or resolutions imposing in any such city or county the\nfollowing taxes, at the rate of one-half, one, one and one-half, two,\ntwo and one-half or three percent, provided, however, that:\n (i) with respect to a city of one million or more and the following\ncounties (1) any such city having a population of one million or more is\nhereby authorized and empowered to adopt and amend local laws,\nordinances or resolutions imposing such taxes in any such city, at the\nrate of four and one-half percent;\n (2) the county of Nassau is hereby further authorized and empowered to\nadopt and amend local laws, ordinances or resolutions imposing such\ntaxes at a rate which is three-quarters percent additional to the three\npercent rate authorized above in this paragraph for such county for the\nperiod beginning January first, nineteen hundred eighty-six and ending\nNovember thirtieth, two thousand twenty-seven, subject to the limitation\nset forth in section twelve hundred sixty-two-e of this article, and\nalso at a rate which is one-half percent additional to the three percent\nrate authorized above in this paragraph, and which is also additional to\nthe three-quarters percent rate also authorized above in this clause for\nsuch county, for the period beginning September first, nineteen hundred\nninety-one and ending November thirtieth, two thousand twenty-seven;\n (3) the county of Rensselaer is hereby further authorized and\nempowered to adopt and amend local laws, ordinances or resolutions\nimposing such taxes at a rate which is one percent additional to the\nthree percent rate authorized above in this paragraph for such county\nfor the period beginning September first, nineteen hundred ninety-four\nand ending November thirtieth, two thousand twenty-seven;\n (4) the county of Erie is hereby further authorized and empowered to\nadopt and amend local laws, ordinances or resolutions imposing such\ntaxes (i) at a rate which is one percent additional to the three percent\nrate authorized above in this paragraph for such county for the period\nbeginning January tenth, nineteen hundred eighty-eight and ending\nNovember thirtieth, two thousand twenty-seven; and (ii) at a rate which\nis three-quarters of one percent additional to the three percent rate\nauthorized above in this paragraph, and which is also additional to the\none percent rate also authorized above in this clause for such county,\nfor the period beginning December first, two thousand eleven, and ending\nNovember thirtieth, two thousand twenty-seven;\n (5) the county of Cattaraugus is hereby further authorized and\nempowered to adopt and amend local laws, ordinances or resolutions\nimposing such taxes at a rate which is one percent additional to the\nthree percent rate authorized above in this paragraph for such county\nfor the period beginning March first, nineteen hundred eighty-six and\nending November thirtieth, two thousand twenty-seven;\n (6) the county of Wyoming is hereby further authorized and empowered\nto adopt and amend local laws, ordinances or resolutions imposing such\ntaxes at a rate which is one percent additional to the three percent\nrate authorized above in this paragraph for such county for the period\nbeginning September first, nineteen hundred ninety-two and ending\nNovember thirtieth, two thousand twenty-seven;\n (7) the county of Ulster is hereby further authorized and empowered to\nadopt and amend local laws, ordinances or resolutions imposing such\ntaxes at a rate which is one percent additional to the three percent\nrate authorized above in this paragraph for such county for the period\nbeginning September first, two thousand two and ending November\nthirtieth, two thousand twenty-seven;\n (8) the county of Allegany is hereby further authorized and empowered\nto adopt and amend local laws, ordinances or resolutions imposing such\ntaxes at a rate which is: (i) one percent additional to the three\npercent rate authorized above in this paragraph for such county for the\nperiod beginning December first, nineteen hundred eighty-six and ending\nNovember thirtieth, two thousand four; and (ii) one and one-half percent\nadditional to the three percent rate authorized above in this paragraph\nfor such county for the period beginning December first, two thousand\nfour and ending November thirtieth, two thousand twenty-seven;\n (9) the county of Cayuga is hereby further authorized and empowered to\nadopt and amend local laws, ordinances or resolutions imposing such\ntaxes at a rate which is one percent additional to the three percent\nrate authorized above in this paragraph for such county for the period\nbeginning September first, nineteen hundred ninety-two and ending\nNovember thirtieth, two thousand twenty-seven;\n (10) the county of Albany is hereby further authorized and empowered\nto adopt and amend local laws, ordinances or resolutions imposing such\ntaxes at a rate which is one percent additional to the three percent\nrate authorized above in this paragraph for such county for the period\nbeginning September first, nineteen hundred ninety-two and ending\nNovember thirtieth, two thousand twenty-seven;\n (11) the county of Tompkins is hereby further authorized and empowered\nto adopt and amend local laws, ordinances or resolutions imposing such\ntaxes at a rate which is one percent additional to the three percent\nrate authorized above in this paragraph for such county for the period\nbeginning December first, nineteen hundred ninety-two and ending\nNovember thirtieth, two thousand twenty-seven;\n (12) the county of Cortland is hereby further authorized and empowered\nto adopt and amend local laws, ordinances, or resolutions imposing such\ntaxes at a rate which is one percent additional to the three percent\nrate authorized above in this paragraph for such county for the period\nbeginning September first, nineteen hundred ninety-two and ending\nNovember thirtieth, two thousand twenty-seven;\n (13) the county of Oneida is hereby further authorized and empowered\nto adopt and amend local laws, ordinances or resolutions imposing such\ntaxes at a rate which is: (i) one percent additional to the three\npercent rate authorized above in this paragraph for such county for the\nperiod beginning September first, nineteen hundred ninety-two and ending\nNovember thirtieth, two thousand twenty-seven; and also (ii) at a rate\nwhich is three-quarters of one percent or one-half of one percent\nadditional to the three percent rate authorized above in this paragraph,\nand which is also additional to the one percent rate also authorized\nabove in this clause for such county, for the period beginning December\nfirst, two thousand eight and ending November thirtieth, two thousand\ntwenty-seven;\n (14) the county of Suffolk is hereby further authorized and empowered\nto adopt and amend local laws, ordinances or resolutions imposing such\ntaxes at a rate which is one percent additional to the three percent\nrate authorized above in this paragraph for such county for the period\nbeginning June first, two thousand one and ending November thirtieth,\ntwo thousand twenty-seven;\n (15) the county of Greene is hereby further authorized and empowered\nto adopt and amend local laws, ordinances or resolutions imposing such\ntaxes at a rate which is one percent additional to the three percent\nrate authorized above in this paragraph for such county for the period\nbeginning March first, nineteen hundred ninety-three, and ending\nNovember thirtieth, two thousand twenty-seven;\n (16) the county of Orleans is hereby further authorized and empowered\nto adopt and amend local laws, ordinances or resolutions imposing such\ntaxes at a rate which is one percent additional to the three percent\nrate authorized above in this paragraph for such county for the period\nbeginning June first, nineteen hundred ninety-three, and ending November\nthirtieth, two thousand twenty-seven;\n (17) the county of Tioga is hereby further authorized and empowered to\nadopt and amend local laws, ordinances or resolutions imposing such\ntaxes at a rate which is: (i) one-half of one percent additional to the\nthree percent rate authorized above in this paragraph for such county\nfor the period beginning September first, nineteen hundred ninety-three,\nand ending November thirtieth, two thousand three; and (ii) one percent\nadditional to the three percent rate authorized above in this paragraph\nfor such county for the period beginning December first, two thousand\nfive, and ending November thirtieth, two thousand twenty-seven;\n (18) the county of Broome is hereby further authorized and empowered\nto adopt and amend local laws, ordinances or resolutions imposing such\ntaxes at a rate which is one percent additional to the three percent\nrate authorized above in this paragraph for such county for the period\nbeginning March first, nineteen hundred ninety-four, and ending November\nthirtieth, two thousand twenty-seven;\n (19) the county of Herkimer is hereby further authorized and empowered\nto adopt and amend local laws, ordinances or resolutions imposing such\ntaxes at a rate which is one percent additional to the three percent\nrate authorized above in this paragraph for such county for the period\nbeginning September first, nineteen hundred ninety-four, and ending\nNovember thirtieth, two thousand twenty-seven;\n (20) the county of Genesee is hereby further authorized and empowered\nto adopt and amend local laws, ordinances or resolutions imposing such\ntaxes at a rate which is one percent additional to the three percent\nrate authorized above in this paragraph for such county for the period\nbeginning September first, nineteen hundred ninety-four, and ending\nNovember thirtieth, two thousand twenty-seven;\n (21) the county of Columbia is hereby further authorized and empowered\nto adopt and amend local laws, ordinances or resolutions imposing such\ntaxes at a rate which is one percent additional to the three percent\nrate authorized above in this paragraph for such county for the period\nbeginning March first, nineteen hundred ninety-five, and ending November\nthirtieth, two thousand twenty-seven;\n (22) the county of Schuyler is hereby further authorized and empowered\nto adopt and amend local laws, ordinances or resolutions imposing such\ntaxes at a rate which is one percent additional to the three percent\nrate authorized above in this paragraph for such county for the period\nbeginning September first, nineteen hundred ninety-nine, and ending\nNovember thirtieth, two thousand twenty-seven;\n (23) the county of Rockland is hereby further authorized and empowered\nto adopt and amend local laws, ordinances or resolutions imposing such\ntaxes at a rate which is: (i) five-eighths of one percent additional to\nthe three percent rate authorized above in this paragraph for such\ncounty for the period beginning March first, two thousand two, and\nending November thirtieth, two thousand twenty-seven; and also (ii) at a\nrate which is three-eighths of one percent additional to the three\npercent rate authorized above in this paragraph, and which is also\nadditional to the five-eighths of one percent rate also authorized above\nin this clause for such county, for the period beginning March first,\ntwo thousand seven and ending November thirtieth, two thousand\ntwenty-seven;\n (24) the county of Chenango is hereby further authorized and empowered\nto adopt and amend local laws, ordinances or resolutions imposing such\ntaxes at a rate which is one percent additional to the three percent\nrate authorized above in this paragraph for such county for the period\nbeginning September first, two thousand two, and ending November\nthirtieth, two thousand twenty-seven;\n (25) the county of Monroe is hereby further authorized and empowered\nto adopt and amend local laws, ordinances or resolutions imposing such\ntaxes at a rate which is one percent additional to the three percent\nrate authorized above in this paragraph for the period beginning\nDecember first, nineteen hundred ninety-three and ending November\nthirtieth, two thousand twenty-seven;\n (26) the county of Steuben is hereby further authorized and empowered\nto adopt and amend local laws, ordinances or resolutions imposing such\ntaxes at a rate which is one percent additional to the three percent\nrate authorized above in this paragraph for such county for the period\nbeginning December first, nineteen hundred ninety-two and ending\nNovember thirtieth, two thousand twenty-seven;\n (27) the county of Chemung is hereby further authorized and empowered\nto adopt and amend local laws, ordinances or resolutions imposing such\ntaxes at a rate which is one percent additional to the three percent\nrate authorized above in this paragraph for such county for the period\nbeginning December first, two thousand two, and ending November\nthirtieth, two thousand twenty-seven;\n (28) the county of Seneca is hereby further authorized and empowered\nto adopt and amend local laws, ordinances or resolutions imposing such\ntaxes at a rate that is one percent additional to the three percent rate\nauthorized above in this paragraph for such county for the period\nbeginning December first, two thousand two and ending November\nthirtieth, two thousand twenty-seven;\n * (29) the county of Niagara is hereby further authorized and\nempowered to adopt and amend local laws, ordinances or resolutions\nimposing such taxes at a rate which is one percent additional to the\nthree percent rate authorized above in this paragraph for such county\nfor the period beginning March first, two thousand three, and ending\nNovember thirtieth, two thousand twenty-seven;\n * NB There are 2 clause (29)'s\n * (29) the county of Dutchess is hereby further authorized and\nempowered to adopt and amend local laws, ordinances or resolutions\nimposing such taxes at a rate which is three-quarters of one percent\nadditional to the three percent rate authorized above in this paragraph\nfor such county for the period beginning March first, two thousand\nthree, and ending November thirtieth, two thousand twenty-seven;\n * NB There are 2 clause (29)'s\n (30) the county of Yates is hereby further authorized and empowered to\nadopt and amend local laws, ordinances or resolutions imposing such\ntaxes at a rate which is one percent additional to the three percent\nrate authorized above in this paragraph for such county for the period\nbeginning September first, two thousand three, and ending November\nthirtieth, two thousand twenty-seven;\n * (31) the county of Schenectady is hereby further authorized and\nempowered to adopt and amend local laws, ordinances or resolutions\nimposing such taxes at a rate which is one-half of one percent\nadditional to the three percent rate authorized above in this paragraph\nfor such county for the period beginning June first, two thousand three,\nand ending November thirtieth, two thousand twenty-seven;\n * NB There are 2 clause (31)'s\n * (31) the county of Montgomery is hereby further authorized and\nempowered to adopt and amend local laws, ordinances or resolutions\nimposing such taxes at a rate which is one percent additional to the\nthree percent rate authorized above in this paragraph for such county\nfor the period beginning June first, two thousand three, and ending\nNovember thirtieth, two thousand twenty-seven;\n * NB There are 2 clause (31)'s\n (32) the county of Livingston is hereby further authorized and\nempowered to adopt and amend local laws, ordinances or resolutions\nimposing such taxes at a rate which is one percent additional to the\nthree percent rate authorized above in this paragraph for such county\nfor the period beginning June first, two thousand three, and ending\nNovember thirtieth, two thousand twenty-seven;\n (33) the county of Sullivan is hereby further authorized and empowered\nto adopt and amend local laws, ordinances or resolutions imposing such\ntaxes at a rate that is: (i) one-half of one percent additional to the\nthree percent rate authorized above in this paragraph for such county\nfor the period beginning June first, two thousand three, and ending\nNovember thirtieth, two thousand twenty-seven; and (ii) an additional\none-half of one percent in addition to the other rates authorized above\nin this paragraph for such county for the period beginning June first,\ntwo thousand seven and ending November thirtieth, two thousand\ntwenty-seven;\n * (34) the county of Otsego is hereby further authorized and empowered\nto adopt and amend local laws, ordinances or resolutions imposing such\ntaxes at a rate which is one percent additional to the three percent\nrate authorized above in this paragraph for such county for the period\nbeginning December first, two thousand three, and ending November\nthirtieth, two thousand twenty-seven;\n * NB There are 3 clause (34)'s\n * (34) the county of Delaware is hereby further authorized and\nempowered to adopt and amend local laws, ordinances or resolutions\nimposing such taxes at a rate that is one percent additional to the\nthree percent rate authorized above in this paragraph for such county\nfor the period beginning December first, two thousand three, and ending\nNovember thirtieth, two thousand thirteen;\n * NB There are 3 clause (34)'s\n * (34) the county of Wayne is hereby further authorized and empowered\nto adopt and amend local laws, ordinances or resolutions imposing such\ntaxes at a rate that is one percent additional to the three percent rate\nauthorized above in this paragraph for such county for the period\nbeginning December first, two thousand five, and ending November\nthirtieth, two thousand twenty-seven;\n * NB There are 3 clause (34)'s\n * (35) the county of Schoharie is hereby further authorized and\nempowered to adopt and amend local laws, ordinances or resolutions\nimposing such taxes at a rate which is one percent additional to the\nthree percent rate authorized above in this paragraph for such county\nfor the period beginning June first, two thousand four, and ending\nNovember thirtieth, two thousand twenty-seven;\n * NB There are 3 clause (35)'s\n * (35) the county of Madison is hereby further authorized and\nempowered to adopt and amend local laws, ordinances or resolutions\nimposing such taxes at a rate which is one percent additional to the\nthree percent rate authorized above in this paragraph for such county\nfor the period beginning June first, two thousand four, and ending\nNovember thirtieth, two thousand twenty-seven;\n * NB There are 3 clause (35)'s\n * (35) the county of Orange is hereby further authorized and empowered\nto adopt and amend local laws, ordinances or resolutions imposing such\ntaxes at a rate which is three-quarters of one percent additional to the\nthree percent rate authorized above in this paragraph for such county\nfor the period beginning June first, two thousand four, and ending\nNovember thirtieth, two thousand twenty-seven;\n * NB There are 3 clause (35)'s\n * (36) the county of Clinton is hereby further authorized and\nempowered to adopt and amend local laws, ordinances or resolutions\nimposing such taxes at a rate which is one percent additional to the\nthree percent rate authorized above in this paragraph for such county\nfor the period beginning December first, two thousand seven, and ending\nNovember thirtieth, two thousand twenty-seven;\n * NB There are 4 clause (36)'s\n * (36) the county of Lewis is hereby further authorized and empowered\nto adopt and amend local laws, ordinances or resolutions imposing such\ntaxes at a rate that is one percent additional to the three percent rate\nauthorized above in this paragraph for such county for the period\nbeginning June first, two thousand four, and ending November thirtieth,\ntwo thousand twenty-seven;\n * NB There are 4 clause (36)'s\n * (36) the county of Oswego is hereby further authorized and empowered\nto adopt and amend local laws, ordinances or resolutions imposing such\ntaxes at a rate which is one percent additional to the three percent\nrate authorized above in this paragraph for such county for the period\nbeginning September first, two thousand four, and ending November\nthirtieth, two thousand twenty-seven;\n * NB There are 4 clause (36)'s\n * (36) the county of Essex is hereby further authorized and empowered\nto adopt and amend local laws, ordinances or resolutions imposing such\ntaxes at a rate which is one percent additional to the three percent\nrate authorized above in this paragraph for such county for the period\nbeginning December first, two thousand thirteen, and ending November\nthirtieth, two thousand twenty-seven;\n * NB There are 4 clause (36)'s\n * (37) the county of Jefferson is hereby further authorized and\nempowered to adopt and amend local laws, ordinances or resolutions\nimposing such taxes at a rate which is one percent additional to the\nthree percent rate authorized above in this paragraph for such county\nfor the period beginning December first, two thousand fifteen, and\nending November thirtieth, two thousand twenty-seven;\n * NB There are 2 clause (37)'s\n * (37) the county of Onondaga is hereby further authorized and\nempowered to adopt and amend local laws, ordinances or resolutions\nimposing such taxes at a rate that is one percent additional to the\nthree percent rate authorized above in this paragraph for such county\nfor the period beginning September first, two thousand four, and ending\nNovember thirtieth, two thousand twenty-seven;\n * NB There are 2 clause (37)'s\n (38) the county of Chautauqua is hereby further authorized and\nempowered to adopt and amend local laws, ordinances or resolutions\nimposing such taxes at a rate that is: (i) one and one-quarter percent\nadditional to the three percent rate authorized above in this paragraph\nfor such county for the period beginning March first, two thousand five\nand ending August thirty-first, two thousand six; (ii) one percent\nadditional to the three percent rate authorized above in this paragraph\nfor such county for the period beginning September first, two thousand\nsix and ending November thirtieth, two thousand seven; (iii)\nthree-quarters of one percent additional to the three percent rate\nauthorized above in this paragraph for such county for the period\nbeginning December first, two thousand seven and ending November\nthirtieth, two thousand ten; (iv) one-half of one percent additional to\nthe three percent rate authorized above in this paragraph for such\ncounty for the period beginning December first, two thousand ten and\nending November thirtieth, two thousand fifteen; and (v) one percent\nadditional to the three percent rate authorized above in this clause for\nsuch county for the period beginning December first, two thousand\nfifteen and ending November thirtieth, two thousand twenty-seven;\n * (39) the county of Fulton is hereby further authorized and empowered\nto adopt and amend local laws, ordinances or resolutions imposing such\ntaxes at a rate which is one percent additional to the three percent\nrate authorized above in this paragraph for such county for the period\nbeginning September first, two thousand five, and ending November\nthirtieth, two thousand twenty-seven;\n * NB There are 2 clause (39)'s\n * (39) the county of Putnam is hereby further authorized and empowered\nto adopt and amend local laws, ordinances or resolutions imposing such\ntaxes at a rate that is: (i) one-half of one percent additional to the\nthree percent rate authorized above in this paragraph for such county\nfor the period beginning September first, two thousand five and ending\nAugust thirty-first, two thousand seven; and (ii) one percent additional\nto the three percent rate authorized above in this paragraph for such\ncounty for the period beginning September first, two thousand seven and\nending November thirtieth, two thousand twenty-seven;\n * NB There are 2 clause (39)'s\n * (40) the county of Franklin is hereby further authorized and\nempowered to adopt and amend local laws, ordinances or resolutions\nimposing such taxes at a rate that is one percent additional to the\nthree percent rate authorized above in this paragraph for such county\nfor the period beginning June first, two thousand six and ending\nNovember thirtieth, two thousand twenty-seven;\n * NB There are 2 clause (40)'s\n * (40) the county of Ontario is hereby further authorized and\nempowered to adopt and amend local laws, ordinances or resolutions\nimposing such taxes at a rate that is: (A) one-eighth of one percent\nadditional to the three percent rate authorized above in this paragraph\nfor such county for the period beginning June first, two thousand six\nand ending November thirtieth, two thousand twenty-seven; and also (B)\nat a rate that is three-eighths of one percent additional to the three\npercent rate authorized above in this paragraph, and that is also\nadditional to the one-eighth of one percent rate authorized in this\nclause for such county, for the period beginning September first, two\nthousand nine and ending November thirtieth, two thousand twenty-seven;\n * NB There are 2 clause (40)'s\n * (41) The county of St. Lawrence is hereby further authorized and\nempowered to adopt and amend local laws, ordinances or resolutions\nimposing such taxes at a rate that is one percent additional to the\nthree percent rate authorized above in this paragraph for such county\nfor the period beginning December first, two thousand thirteen and\nending November thirtieth, two thousand twenty-seven;\n * NB There are 3 clause (41)'s\n * (41) The county of Hamilton is hereby further authorized and\nempowered to adopt and amend local laws, ordinances or resolutions\nimposing such taxes at a rate that is one percent additional to the\nthree percent rate authorized above in this paragraph for such county\nfor the period beginning December first, two thousand thirteen and\nending November thirtieth, two thousand twenty-seven;\n * NB There are 3 clause (41)'s\n * (41) the county of Delaware is hereby further authorized and\nempowered to adopt and amend local laws, ordinances or resolutions\nimposing such taxes at a rate which is one percent additional to the\nthree percent rate authorized above in this paragraph for such county\nfor the period beginning September first, two thousand two, and ending\nNovember thirtieth, two thousand twenty-seven;\n * NB There are 3 clause (41)'s\n (42) the county of Westchester is hereby further authorized and\nempowered to adopt and amend local laws, ordinances or resolutions\nimposing such taxes at a rate that is one percent additional to the\nthree percent rate authorized above in this paragraph for such county\nfor the period beginning August first, two thousand nineteen and ending\nNovember thirtieth, two thousand twenty-seven;\n (ii) with respect to the following cities * (1) the city of Yonkers is\nhereby further authorized and empowered to adopt and amend local laws,\nordinances or resolutions imposing such taxes at a rate which is: (a)\none percent additional to the three percent rate authorized above in\nthis paragraph for such city; and (b) one-half of one percent in\naddition to the other rates authorized in this paragraph for such city\nfor the period beginning September first, two thousand fifteen and\nending November thirtieth, two thousand twenty-seven;\n * NB Effective until November 30, 2027\n * (1) the city of Yonkers is hereby further authorized and empowered\nto adopt and amend local laws, ordinances or resolutions imposing such\ntaxes at a rate which is one percent additional to the three percent\nrate authorized above in this paragraph for such city;\n * NB Effective November 30, 2027\n (2) the city of Mount Vernon is hereby further authorized and\nempowered to adopt and amend local laws, ordinances or resolutions\nimposing such taxes at a rate which is one percent additional to the\nthree percent rate authorized above in this paragraph for such city;\n (3) the city of White Plains is hereby further authorized and\nempowered to adopt and amend local laws, ordinances or resolutions\nimposing such taxes at a rate which is: (i) one-half of one percent\nadditional to the three percent rate authorized above in this paragraph\nfor such city for the period beginning September first, nineteen hundred\nninety-three and ending August thirty-first, two thousand twenty-seven;\nand (ii) an additional one-quarter of one percent in addition to the\nother rates authorized in this paragraph for such city for the period\nbeginning March first, two thousand eight and ending August\nthirty-first, two thousand twenty-seven; and (iii) an additional\none-quarter of one percent in addition to the other rates authorized in\nthis paragraph for such city for the period beginning June first, two\nthousand ten and ending August thirty-first, two thousand twenty-seven;\n (4) the city of New Rochelle is hereby further authorized and\nempowered to adopt and amend local laws, ordinances or resolutions\nimposing such taxes at a rate which is one percent additional to the\nthree percent rate authorized above in this paragraph for such city for\nthe period beginning September first, nineteen hundred ninety-three and\nending December thirty-first, two thousand twenty-seven;\n (5) the city of Fulton is hereby further authorized and empowered to\nadopt and amend local laws, ordinances or resolutions imposing such\ntaxes at a rate which is one percent additional to the three percent\nrate authorized above in this paragraph for such city for the period\nbeginning March first, two thousand three, and ending November\nthirtieth, two thousand seven;\n (6) the city of Oswego is hereby further authorized and empowered to\nadopt and amend local laws, ordinances or resolutions imposing such\ntaxes at a rate which is one percent additional to the three percent\nrate authorized above in this paragraph for such city for the period\nbeginning September first, two thousand four, and ending November\nthirtieth, two thousand twenty-seven;\n * (iii) the maximum rate referred to in section twelve hundred\ntwenty-four of this article shall be calculated without reference to the\nfollowing additional rates authorized in subparagraphs (i) and (ii) of\nthis paragraph: one and one-half percent for the county of Allegany; one\npercent for the counties of Rensselaer, Erie, Cattaraugus, Chautauqua,\nWyoming, Ulster, Albany, Suffolk, Essex, Greene, Orleans, Franklin,\nHamilton, Herkimer, Jefferson, Genesee, Columbia, Schuyler, Chenango,\nMonroe, Steuben, Chemung, Seneca, Livingston, Niagara, Yates, Tioga,\nMontgomery, Delaware, Wayne, Schoharie, Putnam, Clinton, St. Lawrence\nand Onondaga and the cities of Mount Vernon and New Rochelle;\nthree-quarters of one percent for the counties of Dutchess, Lewis, and\nOrange; one percent and three-quarters of one percent or one-half of one\npercent for the county of Oneida; three-quarters of one percent and\none-half of one percent for the county of Nassau; one-half of one\npercent and one-quarter of one percent and one-quarter of one percent\nfor the city of White Plains; one-half or one percent for the county of\nTompkins; three-eighths of one percent and five-eighths of one percent\nfor the county of Rockland; one-half of one percent for the counties of\nPutnam and Schenectady; one-eighth of one percent and three-eighths of\none percent for the county of Ontario; one-half of one percent and\none-half of one percent for the county of Sullivan; one percent and\none-half of one percent for the city of Yonkers;\n * NB Effective until November 30, 2027\n * (iii) the maximum rate referred to in section twelve hundred\ntwenty-four of this article shall be calculated without reference to the\nfollowing additional rates authorized in subparagraphs (i) and (ii) of\nthis paragraph: one and one-half percent for the county of Allegany; one\npercent for the counties of Rensselaer, Erie, Cattaraugus, Chautauqua,\nWyoming, Ulster, Albany, Suffolk, Essex, Greene, Orleans, Franklin,\nHamilton, Herkimer, Jefferson, Genesee, Columbia, Schuyler, Chenango,\nMonroe, Steuben, Chemung, Seneca, Livingston, Niagara, Yates, Tioga,\nMontgomery, Delaware, Wayne, Schoharie, Putnam, Clinton, St. Lawrence\nand Onondaga and the cities of Yonkers, Mount Vernon and New Rochelle;\nthree-quarters of one percent for the counties of Dutchess, Lewis, and\nOrange; one percent and three-quarters of one percent or one-half of one\npercent for the county of Oneida; three-quarters of one percent and\none-half of one percent for the county of Nassau; one-half of one\npercent and one-quarter of one percent and one-quarter of one percent\nfor the city of White Plains; one-half or one percent for the county of\nTompkins; three-eighths of one percent and five-eighths of one percent\nfor the county of Rockland; one-half of one percent for the counties of\nPutnam and Schenectady; one-eighth of one percent and three-eighths of\none percent for the county of Ontario; and one-half of one percent and\none-half of one percent for the county of Sullivan;\n * NB Effective November 30, 2027\n (iv) with respect to certain counties in the metropolitan commuter\ntransportation district, if the county of Dutchess, the county of Orange\nor the county of Rockland withdraws from the metropolitan commuter\ntransportation district pursuant to section twelve hundred\nseventy-nine-b of the public authorities law, such county is hereby\nauthorized and empowered, in the alternative, to adopt and amend local\nlaws, ordinances or resolutions imposing such taxes at the rate of\nfive-eighths, seven-eighths, one and one-eighth, one and three-eighths,\none and five-eighths, one and seven-eighths, two and one-eighth, two and\nthree-eighths, two and five-eighths, two and seven-eighths, three and\none-eighth or three and three-eighths percent if the revenues from a\nthree-eighths percent rate of such tax are required by such local laws,\nordinances or resolutions to be set aside for mass transportation\npurposes; all such taxes to be administered, collected and distributed\nby the commissioner as provided in subpart B of part III and in part IV\nof this article:\n (a) (1) Either, all of the taxes described in article twenty-eight of\nthis chapter, at the same uniform rate, as to which taxes all provisions\nof the local laws, ordinances or resolutions imposing such taxes shall\nbe identical, except as to rate and except as otherwise provided, with\nthe corresponding provisions in such article twenty-eight, including the\ndefinition and exemption provisions of such article, so far as the\nprovisions of such article twenty-eight can be made applicable to the\ntaxes imposed by such city or county and with such limitations and\nspecial provisions as are set forth in this article. The taxes\nauthorized under this subdivision may not be imposed by a city or county\nunless the local law, ordinance or resolution imposes such taxes so as\nto include all portions and all types of receipts, charges or rents,\nsubject to state tax under sections eleven hundred five and eleven\nhundred ten of this chapter, except as otherwise provided.\nNotwithstanding the foregoing, a tax imposed by a city or county\nauthorized under this subdivision shall not include the tax imposed on\ncharges for admission to race tracks and simulcast facilities under\nsubdivision (f) of section eleven hundred five of this chapter. (i) Any\nlocal law, ordinance or resolution enacted by any city of less than one\nmillion or by any county or school district, imposing the taxes\nauthorized by this subdivision, shall, notwithstanding any provision of\nlaw to the contrary, exclude from the operation of such local taxes all\nsales of tangible personal property for use or consumption directly and\npredominantly in the production of tangible personal property, gas,\nelectricity, refrigeration or steam, for sale, by manufacturing,\nprocessing, generating, assembly, refining, mining or extracting; and\nall sales of tangible personal property for use or consumption\npredominantly either in the production of tangible personal property,\nfor sale, by farming or in a commercial horse boarding operation, or in\nboth; and all sales of fuel sold for use in commercial aircraft and\ngeneral aviation aircraft; and, unless such city, county or school\ndistrict elects otherwise, shall omit the provision for credit or refund\ncontained in clause six of subdivision (a) or subdivision (d) of section\neleven hundred nineteen of this chapter. (ii) Any local law, ordinance\nor resolution enacted by any city, county or school district, imposing\nthe taxes authorized by this subdivision, shall omit the residential\nsolar energy systems equipment and electricity exemption provided for in\nsubdivision (ee), the commercial solar energy systems equipment and\nelectricity exemption provided for in subdivision (ii), the commercial\nfuel cell electricity generating systems equipment and electricity\ngenerated by such equipment exemption provided for in subdivision (kk)\nand the clothing and footwear exemption provided for in paragraph thirty\nof subdivision (a) of section eleven hundred fifteen of this chapter,\nunless such city, county or school district elects otherwise as to such\nresidential solar energy systems equipment and electricity exemption,\nsuch commercial solar energy systems equipment and electricity\nexemption, commercial fuel cell electricity generating systems equipment\nand electricity generated by such equipment exemption or such clothing\nand footwear exemption.\n (2) A sale of tangible personal property to a person for use by him in\nperforming the services of laundering, drycleaning, tailoring, weaving,\npressing, shoe repairing and shoe shining, subject to the tax imposed\nunder the authority of paragraph (1) of this subdivision, shall not be\ndeemed a purchase for resale for purposes of the taxes imposed by\narticle twenty-eight and pursuant to the authority of this article. The\ntransitional provisions contained in section eleven hundred six shall\napply to a tax imposed under the authority of clauses (A) or (B) of\nparagraph (1) of this subdivision in the same manner and to the same\nextent as applicable to the taxes imposed under subdivision (c) of\nsection eleven hundred five except that an equivalent date shall be\nsubstituted to accord with the date when the tax imposed pursuant to the\nauthority of such clause shall become effective.\n (3) (i) Notwithstanding any other provision of law to the contrary but\nnot with respect to cities subject to the provisions of section eleven\nhundred eight of this chapter, any city or county, except a county\nwholly contained within a city, may provide that the taxes imposed,\npursuant to this subdivision, by such city or county on the retail sale\nor use of fuel oil and coal used for residential purposes, the retail\nsale or use of wood used for residential heating purposes, the sale,\nother than for resale, of propane (except when sold in containers of\nless than one hundred pounds), natural gas, electricity, steam and gas,\nelectric and steam services used for residential purposes and the use of\ngas or electricity used for residential purposes may be imposed at a\nlower rate than the uniform local rate imposed pursuant to the opening\nparagraph of this section, as long as such rate is one of the rates\nauthorized by such paragraph or such sale or use may be exempted from\nsuch taxes. Provided, however, such lower rate must apply to all such\nenergy sources and services and at the same rate and no such exemption\nmay be enacted unless such exemption applies to all such energy sources\nand services. The provisions of this subparagraph shall not apply to a\nsale or use of diesel motor fuel which involves a delivery at a filling\nstation or into a repository which is equipped with a hose or other\napparatus by which such fuel can be dispensed into the fuel tank of a\nmotor vehicle.\n (ii) The transitional provisions in subdivision (c) of section eleven\nhundred five-A shall apply to a change in rate or to an exemption\nadopted pursuant to the authority of this paragraph in the same manner\nand to the same extent as applicable under section eleven hundred five-A\nexcept that equivalent dates shall be substituted to accord with the\ndate when the rate or exemption adopted pursuant to this paragraph shall\nbecome effective. The provisions in subdivisions (d) and (e) of section\neleven hundred five-A shall apply so far as such provisions can be made\napplicable under this paragraph.\n (iii) Notwithstanding the provisions of subdivision (d) of this\nsection to the contrary, any local law, ordinance or resolution, enacted\npursuant to the authority of this paragraph, (A) may be made applicable\nto the quarterly period ending February twenty-ninth, nineteen hundred\neighty if a certified copy of such law, ordinance or resolution is\nmailed by registered mail to the state tax commission at its office in\nAlbany on or before November twentieth, nineteen hundred seventy-nine,\n(B) may go into effect on January first, nineteen hundred eighty, if a\ncertified copy of such law, ordinance or resolution is mailed by\nregistered mail to the state tax commission at its office in Albany at\nleast thirty days prior to such effective date and (C) may exempt from\ntax, effective October first, nineteen hundred eighty, the energy\nsources and services described in subparagraph (i) of this paragraph.\n (iv) Notwithstanding any other provision of law, the one percent\nadditional tax which Cattaraugus county is authorized to adopt pursuant\nto the opening paragraph of this section shall not be imposed on the\nretail sale or use of the energy sources and services described in\nsubparagraph (i) of this paragraph.\n (4) Notwithstanding any other provision of law to the contrary, any\nlocal law enacted by any city of one million or more that imposes the\ntaxes authorized by this subdivision (i) may omit the exception provided\nin subparagraph (ii) of paragraph three of subdivision (c) of section\neleven hundred five of this chapter for receipts from laundering,\ndry-cleaning, tailoring, weaving, pressing, shoe repairing and shoe\nshining; (ii) may impose the tax described in paragraph six of\nsubdivision (c) of section eleven hundred five of this chapter at a rate\nin addition to the rate prescribed by this section not to exceed two\npercent in multiples of one-half of one percent; (iii) shall provide\nthat the tax described in paragraph six of subdivision (c) of section\neleven hundred five of this chapter does not apply to facilities owned\nand operated by the city or an agency or instrumentality of the city or\na public corporation the majority of whose members are appointed by the\nchief executive officer of the city or the legislative body of the city\nor both of them; (iv) shall not include any tax on receipts from, or the\nuse of, the services described in paragraph seven of subdivision (c) of\nsection eleven hundred five of this chapter; (v) shall provide that, for\npurposes of the tax described in subdivision (e) of section eleven\nhundred five of this chapter, "permanent resident" means any occupant of\nany room or rooms in a hotel or short term rental unit for at least one\nhundred eighty consecutive days with regard to the period of such\noccupancy; (vi) may omit the exception provided in paragraph one of\nsubdivision (f) of section eleven hundred five of this chapter for\ncharges to a patron for admission to, or use of, facilities for sporting\nactivities in which the patron is to be a participant, such as bowling\nalleys and swimming pools; (vii) may provide the clothing and footwear\nexemption in paragraph thirty of subdivision (a) of section eleven\nhundred fifteen of this chapter, and, notwithstanding any provision of\nsubdivision (d) of this section to the contrary, any local law providing\nfor such exemption or repealing such exemption, may go into effect on\nany one of the following dates: March first, June first, September first\nor December first; (viii) shall omit the exemption provided in paragraph\nforty-one of subdivision (a) of section eleven hundred fifteen of this\nchapter; (ix) shall omit the exemption provided in subdivision (c) of\nsection eleven hundred fifteen of this chapter insofar as it applies to\nfuel, gas, electricity, refrigeration and steam, and gas, electric,\nrefrigeration and steam service of whatever nature for use or\nconsumption directly and exclusively in the production of gas,\nelectricity, refrigeration or steam; (x) shall omit, unless such city\nelects otherwise, the provision for refund or credit contained in clause\nsix of subdivision (a) or in subdivision (d) of section eleven hundred\nnineteen of this chapter; (xii) shall omit, unless such city elects\notherwise, the exemption for residential solar energy systems equipment\nand electricity provided in subdivision (ee) of section eleven hundred\nfifteen of this chapter; (xiii) shall omit, unless such city elects\notherwise, the exemption for commercial solar energy systems equipment\nand electricity provided in subdivision (ii) of section eleven hundred\nfifteen of this chapter; and\n** (xiv) shall exclude from the operation of such local taxes all sales\nof fuel sold for use in commercial aircraft and general aviation\naircraft.\n ** NB There are 2 sbpar (xiv)'s\n** (xiv) shall omit, unless such city elects otherwise, the exemption\nfor commercial fuel cell electricity generating systems equipment and\nelectricity generated by such equipment provided in subdivision (kk) of\nsection eleven hundred fifteen of this chapter.\n ** NB There are 2 sbpar (xiv)'s\nAny reference in this chapter or in any local law, ordinance or\nresolution enacted pursuant to the authority of this article to former\nsubdivisions (n) or (p) of this section shall be deemed to be a\nreference to clauses (xii) or (xiii) of this paragraph, respectively,\nand any such local law, ordinance or resolution that provides the\nexemptions provided in such former subdivisions (n) and/or (p) shall be\ndeemed instead to provide the exemptions provided in clauses (xii)\nand/or (xiii) of this paragraph.\n (b) (1) Or, one or more of the taxes described in subdivisions (b),\n(d), (e) and (f) of section eleven hundred five of this chapter, at the\nsame uniform rate, including the transitional provisions in section\neleven hundred six of this chapter covering such taxes, but not the\ntaxes described in subdivisions (a) and (c) of section eleven hundred\nfive of this chapter. Provided, further, that where the tax described in\nsubdivision (b) of section eleven hundred five of this chapter is\nimposed, the compensating use taxes described in clauses (E), (G) and\n(H) of subdivision (a) of section eleven hundred ten of this chapter\nshall also be imposed. Provided, further, that where the taxes described\nin subdivision (b) of section eleven hundred five of this chapter are\nimposed, such taxes shall omit: (A) the provision for refund or credit\ncontained in subdivision (d) of section eleven hundred nineteen of this\nchapter with respect to such taxes described in such subdivision (b) of\nsection eleven hundred five unless such city or county elects to provide\nsuch provision or, if so elected, to repeal such provision; (B) the\nexemption provided in paragraph two of subdivision (ee) of section\neleven hundred fifteen of this chapter unless such county or city elects\notherwise; (C) the exemption provided in paragraph two of subdivision\n(ii) of section eleven hundred fifteen of this chapter, unless such\ncounty or city elects otherwise; and (D) the exemption provided in\nparagraph two of subdivision (kk) of section eleven hundred fifteen of\nthis chapter, unless such county or city elects otherwise; and provided\nfurther that where the tax described in subdivision (f) of such section\neleven hundred five is imposed, such tax shall not apply to charges for\nadmission to race tracks and simulcast facilities.\n (2) In respect to the taxes described in such subdivisions (b), (d),\n(e) and (f) of section eleven hundred five of this chapter and in such\nclauses (E), (G) and (H) of subdivision (a) of section eleven hundred\nten of this chapter and the transitional provisions in such section\neleven hundred six covering those taxes, all provisions of a local law\nimposing any such tax, except as to rate and except as otherwise\nprovided herein, shall be identical with the corresponding provisions in\nsuch article twenty-eight of this chapter, including the definition and\nexemption provisions of such article, so far as the provisions of such\narticle twenty-eight of this chapter can be made applicable to the taxes\nimposed by such city or county and with such limitations and special\nprovisions as are set forth in this article; provided, however, that any\nlocal law enacted by any city of one million or more, imposing the taxes\nauthorized by this subdivision, shall omit the exemption provided in\nsubdivision (c) of section eleven hundred fifteen of this chapter and\nmay omit the exception provided in paragraph (1) of subdivision (f) of\nsection eleven hundred five of this chapter for charges to a patron for\nadmission to, or use of, facilities for sporting activities in which\nsuch patron is to be a participant, such as bowling alleys and swimming\npools. The transitional provisions contained in subdivision (d) of\nsection eleven hundred six of this chapter shall apply in the same\nmanner and to the same extent to a tax imposed by omitting the exception\nin paragraph (1) of subdivision (f) of section eleven hundred five of\nthis chapter, as described in the preceding sentence, except that an\nequivalent date shall be substituted to accord with the date when the\ntax so imposed becomes effective. The tax described in any one of such\nsubdivisions (b), (d), (e) and (f) of section eleven hundred five of\nthis chapter, including the related transitional provisions in such\nsection eleven hundred six of this chapter, and the taxes described in\nclauses (E), (G) and (H) of subdivision (a) of section eleven hundred\nten of this chapter where the tax described in such subdivision (b) of\nsection eleven hundred five of this chapter is imposed, may not be\nimposed by a city or county unless the local law, ordinance or\nresolution imposes such tax so as to include all portions and all types\nof receipts, charges or rents, as the case may be, subject to state tax\nunder the applicable subdivision of section eleven hundred five of this\nchapter and uses subject to tax under the applicable provisions of\nsection eleven hundred ten of this chapter where the tax described in\nsubdivision (b) of section eleven hundred five of this chapter is\nimposed.\n (3) (i) Notwithstanding any other provision of law to the contrary but\nnot with respect to cities subject to the provisions of section eleven\nhundred eight of this chapter, any city or county, except a county\nwholly contained within a city, may provide that the tax imposed,\npursuant to this subdivision, by such city or county on the sale, other\nthan for resale, of propane (except when sold in containers of less than\none hundred pounds), natural gas, electricity, steam and gas, electric\nand steam services of whatever nature used for residential purposes and\non the use of gas or electricity used for residential purposes may be\nimposed at a lower rate than the uniform local rate imposed pursuant to\nthe opening paragraph of this section, as long as such rate is one of\nthe rates authorized by such paragraph or such sale or use may be\nexempted from such taxes. Provided, however, such lower rate must apply\nto all such energy sources and services and at the same rate and no such\nexemption, other than the exemption provided for in subdivision (ee) of\nsection eleven hundred fifteen of this chapter, if such exemption is\nelected by such city or county, may be enacted unless such exemption\napplies to all such energy sources and services.\n (ii) The transitional provisions in subdivision (c) of section eleven\nhundred five-A shall apply to a change in rate or to an exemption\nadopted pursuant to the authority of this paragraph in the same manner\nand to the same extent as applicable under section eleven hundred five-A\nexcept that equivalent dates shall be substituted to accord with the\ndate when the rate or exemption adopted pursuant to this paragraph shall\nbecome effective. The provisions in subdivisions (d) and (e) of section\neleven hundred five-A shall apply so far as such provisions can be made\napplicable under this paragraph.\n (iii) Notwithstanding the provisions of subdivision (d) of this\nsection to the contrary, any local law, ordinance or resolution enacted\npursuant to the authority of this paragraph, (A) may be made applicable\nto the quarterly period ending February twenty-ninth, nineteen hundred\neighty if a certified copy of such law, ordinance or resolution is\nmailed by registered mail to the state tax commission at its office in\nAlbany on or before November twentieth, nineteen hundred seventy-nine,\n(B) may go into effect on January first, nineteen hundred eighty, if a\ncertified copy of such law, ordinance or resolution is mailed by\nregistered mail to the state tax commission at its office in Albany at\nleast thirty days prior to such effective date and (C) may exempt from\ntax, effective October first, nineteen hundred eighty; the energy\nsources and services described in subparagraph (i) of this paragraph.\n (4) Notwithstanding any provision of this article to the contrary, a\ncounty, city or school district which, pursuant to the authority of this\narticle, imposes the tax described in subdivision (b) of section eleven\nhundred five of this chapter without also imposing all of the other\ntaxes described in subdivision (a) of this section shall not be\nauthorized to impose the sales tax on prepaid telephone calling service\ndescribed in subparagraph (D) of paragraph one of subdivision (b) of\nsuch section eleven hundred five or the compensating use tax described\nin clause (G) of subdivision (a) of section eleven hundred ten of this\nchapter; and any reference in this article to the tax described in such\nsubdivision (b) of section eleven hundred five and any reference in this\narticle to the tax described in such clause (G) of subdivision (a) of\nsection eleven hundred ten shall be deemed not to include the sales tax\non prepaid telephone calling service or the compensating use tax\ndescribed in such clause (G) of subdivision (a) of section eleven\nhundred ten, in cases where the tax described in subdivision (b) of such\nsection eleven hundred five is imposed by a county, city or school\ndistrict which does not also impose all of the other taxes described in\nsubdivision (a) of this section.\n (c) Notwithstanding the prior provisions of this section, where a city\nhas, pursuant to section twelve hundred twenty-four of this article,\npre-empted the right to impose any of the taxes described in\nsubdivisions (b), (d), (e) and (f) of section eleven hundred five of\nthis chapter by imposing one or more of such taxes, and, if the taxes\ndescribed in such subdivision (b) of section eleven hundred five of this\nchapter are imposed, the compensating use taxes described in clauses\n(E), (G) and (H) of subdivision (a) of section eleven hundred ten of\nthis chapter, as provided for in subdivision (b) of this section, the\ncounty in which such city is located may still impose those taxes\nauthorized under subdivision (a) or (b) of this section not pre-empted\nby such city. Within areas in such county but outside of such city, the\ncounty shall continue to be authorized and empowered to impose the taxes\nas authorized in subdivisions (a) and (b) of this section, without any\ndiminution in the county's right to impose such taxes in areas outside\nsuch city.\n (d) A local law, ordinance or resolution imposing any tax pursuant to\nthis section, increasing or decreasing the rate of such tax, repealing\nor suspending such tax, exempting from such tax the energy sources and\nservices described in paragraph three of subdivision (a) or of\nsubdivision (b) of this section or changing the rate of tax imposed on\nsuch energy sources and services or providing for the credit or refund\ndescribed in clause six of subdivision (a) of section eleven hundred\nnineteen of this chapter, or electing or repealing the exemption for\nresidential solar equipment and electricity in subdivision (ee) of\nsection eleven hundred fifteen of this article, or the exemption for\ncommercial solar equipment and electricity in subdivision (ii) of\nsection eleven hundred fifteen of this article, or electing or repealing\nthe exemption for commercial fuel cell electricity generating systems\nequipment and electricity generated by such equipment in subdivision\n(kk) of section eleven hundred fifteen of this article must go into\neffect only on one of the following dates: March first, June first,\nSeptember first or December first; provided, that a local law, ordinance\nor resolution providing for the exemption described in paragraph thirty\nof subdivision (a) of section eleven hundred fifteen of this chapter or\nrepealing any such exemption or a local law, ordinance or resolution\nproviding for a refund or credit described in subdivision (d) of section\neleven hundred nineteen of this chapter or repealing such provision so\nprovided must go into effect only on March first. No such local law,\nordinance or resolution shall be effective unless a certified copy of\nsuch law, ordinance or resolution is mailed by registered or certified\nmail to the commissioner at the commissioner's office in Albany at least\nninety days prior to the date it is to become effective. However, the\ncommissioner may waive and reduce such ninety-day minimum notice\nrequirement to a mailing of such certified copy by registered or\ncertified mail within a period of not less than thirty days prior to\nsuch effective date if the commissioner deems such action to be\nconsistent with the commissioner's duties under section twelve hundred\nfifty of this article and the commissioner acts by resolution. Where the\nrestriction provided for in section twelve hundred twenty-three of this\narticle as to the effective date of a tax and the notice requirement\nprovided for therein are applicable and have not been waived, the\nrestriction and notice requirement in section twelve hundred\ntwenty-three of this article shall also apply.\n (e) Certified copies of any local law, ordinance or resolution\ndescribed in subdivision (d) of this section shall also be filed with\nthe city or county clerk, the secretary of state and the state\ncomptroller within five days after the date it is enacted. Certified\ncopies of any other local law, ordinance or resolution enacted pursuant\nto this section shall be filed with the state tax commission, the city\nor county clerk, the secretary of state and the state comptroller within\nfive days after the date it is enacted.\n (f) On the first day of the first month following the month in which a\nmunicipal assistance corporation is created under article ten of the\npublic authorities law, any taxes imposed pursuant to this section by\nthe city in aid of which such corporation was created and, except as\nhereinafter provided for in subdivisions (h) and (j) of this section,\nthe power of such city to adopt and amend local laws, ordinances or\nresolutions imposing taxes pursuant to the authority of such section\nshall, notwithstanding any provision of this article to the contrary, be\nsuspended until the later of July first, two thousand eight, or the last\nday of the month in which all the notes and bonds of such municipal\nassistance corporation shall have been fully paid and discharged\ntogether with interest thereon and interest on unpaid installments of\ninterest.\n (g) All of the enabling act provisions, which authorized the\nimposition of the taxes suspended pursuant to this section, the local\nlaws, ordinances, and resolutions imposing such taxes, any regulations\npromulgated with respect to such taxes, including the provisions with\nrespect to assessment, payment, determination, collection and refund of\nsuch taxes, requirements for filing returns, preservation of records and\ndisposition of revenue shall continue in full force and effect with\nrespect to all such taxes accrued up to the effective date of such\nsuspension.\n (h) Notwithstanding the provisions of subdivision (f) of this section,\nany city having a population of one million or more in which a municipal\nassistance corporation is created under article ten of the public\nauthorities law shall continue to be authorized and empowered to adopt\nand amend local laws, imposing taxes, at a rate not to exceed four\npercent on the receipts of sales from the services of laundering,\ndry-cleaning, tailoring, weaving, pressing, shoe repairing and shoe\nshining, and charges to a patron for admission to, or use of, facilities\nfor sporting activities in which such patron is to be a participant such\nas bowling alleys and swimming pools. Such taxes shall be administered,\ncollected and distributed by the state tax commission as provided in\nsubpart B of part III and in part IV of this article.\n (i) On the first day of the first month following the month in which\nthe taxes provided for in section eleven hundred seven of this chapter\nare terminated, the suspension provided for in subdivision (f) of this\nsection shall terminate and the sales and compensating use taxes imposed\nby a city having a population of one million or more immediately prior\nto the effective date of the suspension shall go into full force and\neffect, provided that the resumed taxes, and any local law imposing\nthose taxes, shall incorporate amendments to this article and article\ntwenty-eight of this chapter so that the resumed taxes are, except as\notherwise provided by law, identical to the taxes authorized to be\nimposed by the city.\n (j) Notwithstanding the provisions of subdivision (f) of this section,\nthe city of Troy shall continue to be authorized and empowered to adopt\nand amend local laws, ordinances or resolutions imposing taxes pursuant\nto the authority of this section during the period that (i) the\nmunicipal assistance corporation for the city of Troy created under\narticle ten of the public authorities law is in existence, and (ii)\npursuant to section two of chapter one hundred eighty-seven of the laws\nof nineteen hundred ninety-five, as it may be amended, the tax described\nin section eleven hundred eight of this chapter is not imposed in such\ncity.\n (m) Taxes imposed on native American nation or tribe lands. Where a\nnon-native American person purchases, for such person's own consumption,\nany retail sale item on native American nation or tribe land recognized\nby the federal government and reservation land recognized as such by the\nstate of New York, the commissioner shall promulgate rules and\nregulations necessary to implement the collection of sales, excise and\nuse taxes on such retail sale items.\n (o) Notwithstanding any other provision of state or local law,\nordinance or resolution to the contrary: any city having a population of\none million or more in which the taxes imposed by section eleven hundred\nseven of this chapter are in effect, acting through its local\nlegislative body, is hereby authorized and empowered to elect to exempt\nfrom such taxes, or reduce the rate of such taxes on, the same\nresidential energy sources and services, in the same manner as described\nin subparagraph (i) of paragraph three of subdivision (a) of this\nsection, by enacting a local law or resolution in the form prescribed by\nthe commissioner pursuant to section twelve hundred fifty-seven of this\narticle; whereupon, upon compliance with the provisions of subdivisions\n(d) and (e) of this section, such enactment of such local law or\nresolution shall be deemed to be an amendment to section eleven hundred\nseven of this chapter and such section eleven hundred seven shall be\ndeemed to incorporate such exemption of or reduced rate on such energy\nsources and services as if it had been duly enacted by the state\nlegislature and approved by the governor.\n