§ 1224 — Prior rights assigned counties and cities

New York § 1224

• Jurisdiction: New York
• Law TAX: Tax
• Part 2: Limitations On Authority and Exemptions
• Subpart A: General
• Art. 29: Taxes Authorized For Cities, Counties and School Districts

Text

§ 1224. Prior rights assigned counties and cities. (a) Where a county\ncontains one or more cities of less than one million, such county shall\nhave prior right to impose:\n (1) any or all of the taxes described in subdivisions (c), (d) and (e)\nof section twelve hundred one, as authorized by section twelve hundred\ntwo.\n (2) all of the taxes described in article twenty-eight as authorized\nby subdivision (a) of section twelve hundred ten, to the extent of\none-half the maximum rates authorized under such subdivision, except as\notherwise provided in this section.\n (b) Each city in such a county shall have prior right to impose:\n (1) any or all of the taxes described in subdivisions (b), (d), (e)\nand (f) of section eleven hundred five, and, where the tax described in\nsubdivision (b) of section eleven hundred five is imposed, all of the\ntaxes described in clauses (E), (G) and (H) of subdivision (a) of\nsection eleven hundred ten of this chapter, as authorized by subdivision\n(b) of section twelve hundred ten of this article.\n (2) all of the taxes described in article twenty-eight as authorized\nby subdivision (a) of section twelve hundred ten, or by section twelve\nhundred eleven, to the extent of one-half the maximum aggregate rates\nauthorized under such subdivision (a) and such section twelve hundred\neleven, except as otherwise provided in this section.\n (c) However, where a county containing a city with a population of one\nhundred twenty-five thousand or more imposes all of the taxes described\nin article twenty-eight as authorized by subdivision (a) of section\ntwelve hundred ten (1) for county purposes and (2) for educational\npurposes or for allocation and distribution to cities and the area\noutside cities, in accordance with section twelve hundred sixty-two, the\ncounty shall have the prior right to impose such taxes for county\npurposes at not to exceed one-third of the maximum rate authorized under\nsubdivision (a) of section twelve hundred ten and prior right to impose\nsuch taxes for educational purposes or for such allocation and\ndistribution, or both, at not to exceed one-third of such maximum rate.\nIn such event, a city in the county shall have prior right to impose\nsuch taxes at not to exceed one-third of such maximum rate.\n (c-1) Notwithstanding any other provision of law: (1) Where a county\ncontaining one or more cities with a population of less than one million\nhas elected the exemption for residential solar energy systems equipment\nand electricity provided in subdivision (ee) of section eleven hundred\nfifteen of this chapter, the exemption for commercial solar energy\nsystems equipment and electricity provided in subdivision (ii) of such\nsection eleven hundred fifteen, or both such exemptions, a city within\nsuch county shall have the prior right to impose tax on such exempt\nequipment and/or electricity to the extent of one half of the maximum\nrates authorized under subdivision (a) of section twelve hundred ten of\nthis article;\n (2) Where a city of less than one million has elected the exemption\nfor residential solar energy systems equipment and electricity provided\nin subdivision (ee) of section eleven hundred fifteen of this chapter,\nthe exemption for commercial solar energy systems equipment and\nelectricity provided in subdivision (ii) of such section eleven hundred\nfifteen, or both such exemptions, the county in which such city is\nlocated shall have the prior right to impose tax on such exempt\nequipment and/or electricity to the extent of one half of the maximum\nrates authorized under subdivision (a) of section twelve hundred ten of\nthis article.\n (c-2) Notwithstanding any other provision of law: (1) Where a county\ncontaining one or more cities with a population of less than one million\nhas elected the exemption for commercial fuel cell electricity\ngenerating systems equipment and electricity generated by such equipment\nprovided in subdivision (kk) of such section eleven hundred fifteen, a\ncity within such county shall have the prior right to impose tax on such\nexempt equipment and/or electricity to the extent of one half of the\nmaximum rates authorized under subdivision (a) of section twelve hundred\nten of this article;\n (2) Where a city of less than one million has elected the exemption\nfor commercial fuel cell electricity generating systems equipment and\nelectricity generated by such equipment provided in subdivision (kk) of\nsuch section eleven hundred fifteen, the county in which such city is\nlocated shall have the prior right to impose tax on such exempt\nequipment and/or electricity to the extent of one half of the maximum\nrates authorized under subdivision (a) of section twelve hundred ten of\nthis article.\n * (d) The city of Yonkers shall have the sole right to impose the\nadditional one percent and one-half of one percent rate of tax which\nsuch city is authorized to impose pursuant to the authority of section\ntwelve hundred ten, such additional rates of tax shall be in addition to\nany other tax which such city may impose or may be imposing pursuant to\nthis article or any other law and such additional rates of tax shall not\nbe subject to pre-emption. The maximum three percent rate referred to in\nthis section shall be calculated without reference to the additional one\npercent and one-half of one percent rate of tax which the city of\nYonkers is authorized and empowered to adopt pursuant to section twelve\nhundred ten of this article.\n * NB Effective until November 30, 2027\n * (d) The city of Yonkers shall have the sole right to impose the\nadditional one percent rate of tax which such city is authorized to\nimpose pursuant to the authority of section twelve hundred ten, such\nadditional rate of tax shall be in addition to any other tax which such\ncity may impose or may be imposing pursuant to this article or any other\nlaw and such additional rate of tax shall not be subject to pre-emption.\nThe maximum three percent rate referred to in this section shall be\ncalculated without reference to the additional one percent rate of tax\nwhich the city of Yonkers is authorized and empowered to adopt pursuant\nto section twelve hundred ten.\n * NB Effective November 30, 2027\n (e) The county of Erie shall have the sole right to impose the\nadditional one percent rate and the additional three-quarters of one\npercent rate of tax which such county is authorized to impose pursuant\nto the authority of section twelve hundred ten of this article, such\nadditional rates of tax shall be in addition to any other tax which such\ncounty may impose or may be imposing pursuant to this article or any\nother law and such additional rates of tax shall not be subject to\npreemption. The maximum three percent rate referred to in this section\nshall be calculated without reference to the additional one percent rate\nand the additional three-quarters of one percent rate of tax which the\ncounty of Erie is authorized and empowered to adopt pursuant to section\ntwelve hundred ten of this article.\n (f) The city of Mount Vernon shall have the sole right to impose the\nadditional one percent rate of tax which such city is authorized to\nimpose pursuant to the authority of section twelve hundred ten, such\nadditional rate of tax shall be in addition to any other tax which such\ncity may impose or may be imposing pursuant to this article or any other\nlaw and such additional rate of tax shall not be subject to pre-emption.\nThe maximum three percent rate referred to in this section shall be\ncalculated without reference to the additional one percent rate of tax\nwhich the city of Mount Vernon is authorized and empowered to adopt\npursuant to section twelve hundred ten.\n (g) The county of Cattaraugus shall have the sole right to impose the\nadditional one percent rate of tax which such county is authorized to\nimpose pursuant to the authority of section twelve hundred ten, such\nadditional rate of tax shall be in addition to any other tax which such\ncounty may impose or may be imposing pursuant to this article or any\nother law and such additional rate of tax shall not be subject to\npreemption. The maximum three percent rate referred to in this section\nshall be calculated without reference to the additional one percent rate\nof tax which the county of Cattaraugus is authorized and empowered to\nadopt pursuant to section twelve hundred ten.\n (h) In the city of Poughkeepsie in the county of Dutchess, if the\naggregate rate of such tax imposed in such city by such county and such\ncity is three and three-eighths percent, the three-eighths percent rate\nof such tax imposed by such county in such city which has been set aside\nfor mass transportation purposes shall not be subject to preemption.\n (i) The city of Rome shall have the sole right to impose the\nadditional one-quarter of one percent rate of tax which such city is\nauthorized to impose pursuant to the authority of section twelve hundred\nten of this article. Such additional rate of tax shall be in addition to\nany other tax which such city may impose or may be imposing pursuant to\nthis article or any other law and such additional rate of tax shall not\nbe subject to pre-emption. The maximum three percent referred to in this\nsection shall be calculated without reference to the additional\none-quarter of one percent rate of tax which the city of Rome is\nauthorized and empowered to adopt pursuant to section twelve hundred ten\nof this article.\n * (j) The county of Albany shall have the sole right to impose the\nadditional one percent rate of tax which such county is authorized to\nimpose pursuant to the authority of section twelve hundred ten, such\nadditional rate of tax shall be in addition to any other tax which such\ncounty may impose or may be imposing pursuant to this article or any\nother law and such additional rate of tax shall not be subject to\npreemption. The maximum three percent rate referred to in this section\nshall be calculated without reference to the additional one percent rate\nof tax which the county of Albany is authorized and empowered to adopt\npursuant to section twelve hundred ten.\n * NB There are 4 sub (j)'s\n * (j) The county of Tompkins shall have the sole right to impose the\nadditional one-half or one percent rate of tax which such county is\nauthorized to impose pursuant to the authority of section twelve hundred\nten of this article, such additional rate of tax shall be in addition to\nany other tax which such county may impose or may be imposing pursuant\nto this article or any other law and such additional rate of tax shall\nnot be subject to preemption. The maximum three percent rate referred to\nin this section shall be calculated without reference to the additional\none-half or one percent rate of tax which the county of Tompkins is\nauthorized and empowered to adopt pursuant to section twelve hundred ten\nof this article.\n * NB There are 4 sub (j)'s\n * (j) The county of Monroe shall have the sole right to impose each\nadditional one-half of one percent rate of tax and the additional one\npercent rate of tax which such county is authorized to impose pursuant\nto the authority of clauses (i), (ii) and (iii) of the opening paragraph\nof section twelve hundred ten that relate to the county of Monroe and\neach such additional rate of tax shall be in addition to any other tax\nwhich such county may impose or may be imposing pursuant to this article\nor any other law and each such additional rate of tax shall not be\nsubject to preemption. The maximum three percent rate referred to in\nthis section shall be calculated without reference to each additional\none-half of one percent rate of tax and the additional one percent rate\nof tax which the county of Monroe is authorized and empowered to adopt\npursuant to clauses (i), (ii) and (iii) of the opening paragraph of\nsection twelve hundred ten that relate to the county of Monroe.\n * NB There are 4 sub (j)'s\n * (j) The county of Oneida shall have the sole right to impose the\nadditional one percent and either the additional three-quarters of one\npercent or one-half of one percent rates of tax which such county is\nauthorized to impose pursuant to the authority of section twelve hundred\nten of this article. Such additional rates of tax shall be in addition\nto any other tax which such county may impose or may be imposing\npursuant to this article or any other law and such additional rates of\ntax shall not be subject to preemption. The net collections from the\nadditional three-quarters of one percent or one-half of one percent rate\nauthorized pursuant to subclause (ii) of clause thirteen of subparagraph\n(i) of the opening paragraph of section twelve hundred ten of this\narticle shall not be subject to any revenue distribution agreement\nentered into pursuant to the authority of subdivision (c) of section\ntwelve hundred sixty-two of this article. The maximum three percent rate\nreferred to in this section shall be calculated without reference to any\nof the additional rates of tax which the county of Oneida is authorized\nand empowered to adopt pursuant to section twelve hundred ten of this\narticle.\n * NB There are 4 sub (j)'s\n (k) For purposes of this section, the term "prior right" shall mean\nthe preferential right to impose any tax described in sections twelve\nhundred two and twelve hundred three, twelve hundred ten and twelve\nhundred eleven and thereby to pre-empt such tax and to preclude another\nmunicipal corporation from imposing or continuing the imposition of such\ntax to the extent that such right is exercised. However, the right of\npre-emption shall only apply within the territorial limits of the taxing\njurisdiction having the right of pre-emption.\n (l) The county of Steuben shall have the sole right to impose the\nadditional one percent rate of tax which such county is authorized to\nimpose pursuant to the authority of section twelve hundred ten, such\nadditional rate of tax shall be in addition to any other tax which such\ncounty may impose or may be imposing pursuant to this article or any\nother law and such additional rate of tax shall not be subject to\npreemption. The maximum three percent rate referred to in this section\nshall be calculated without reference to the additional one percent rate\nof tax which the county of Steuben is authorized and empowered to adopt\npursuant to section twelve hundred ten.\n (m) The city of White Plains shall have the sole right to impose the\nadditional one-half of one percent and the additional one-quarter of one\npercent and the additional one-quarter of one percent rates of tax which\nsuch city is authorized to impose pursuant to the authority of section\ntwelve hundred ten of this chapter. Such additional rates of tax shall\nbe in addition to any other tax which such city may impose or may be\nimposing pursuant to this article or any other law and such additional\nrates of tax shall not be subject to pre-emption. The maximum three\npercent rate referred to in this section shall be calculated without\nreference to the additional one-half of one percent and the additional\none-quarter of one percent and the additional one-quarter of one percent\nrates of tax which the city of White Plains is authorized and empowered\nto adopt pursuant to section twelve hundred ten of this article.\n * (n) The city of New Rochelle shall have the sole right to impose the\nadditional one percent rate of tax which such city is authorized to\nimpose pursuant to the authority of section twelve hundred ten, such\nadditional rate of tax shall be in addition to any other tax which such\ncity may impose or may be imposing pursuant to this article or any other\nlaw and such additional rate of tax shall not be subject to pre-emption.\nThe maximum three percent rate referred to in this section shall be\ncalculated without reference to the additional one percent rate of tax\nwhich the city of New Rochelle is authorized and empowered to adopt\npursuant to section twelve hundred ten.\n * NB There are 2 sub (n)'s\n * (n) The county of Tioga shall have the sole right to impose the\nadditional one percent rate of tax which such county is authorized to\nimpose pursuant to the authority of section twelve hundred ten of this\narticle. Such additional rate of tax shall be in addition to any other\ntax which such county may impose or may be imposing pursuant to this\narticle or any other law and such additional rate of tax shall not be\nsubject to preemption. The maximum three percent rate referred to in\nthis section shall be calculated without reference to the additional one\npercent rate of tax which the county of Tioga is authorized and\nempowered to adopt pursuant to section twelve hundred ten of this\narticle.\n * NB There are 2 sub (n)'s\n (o) The county of Ulster shall have the sole right to impose the\nadditional one percent rate of tax which such county is authorized to\nimpose pursuant to the authority of section twelve hundred ten, such\nadditional rate of tax shall be in addition to any other tax which such\ncounty may impose or may be imposing pursuant to this article or any\nother law and such additional rate of tax shall not be subject to\npreemption. The maximum three percent rate referred to in this section\nshall be calculated without reference to the additional one percent rate\nof tax which the county of Ulster is authorized and empowered to adopt\npursuant to section twelve hundred ten.\n * (p) The county of Herkimer shall have the sole right to impose the\nadditional one percent rate of tax which such county is authorized to\nimpose pursuant to the authority of section twelve hundred ten, such\nadditional rate of tax shall be in addition to any other tax which such\ncounty may impose or may be imposing pursuant to this article or any\nother law and such additional rate of tax shall not be subject to\npreemption, pursuant to an agreement entered into between the county of\nHerkimer and the city of Little Falls on April twelfth, nineteen hundred\nninety-four, and filed with the clerk of the county legislature of the\ncounty of Herkimer. The maximum three percent rate referred to in this\nsection shall be calculated without reference to the additional one\npercent rate of tax which the county of Herkimer is authorized and\nempowered to adopt pursuant to section twelve hundred ten.\n * NB There are 2 sub (p)'s\n * (p) The county of Genesee shall have the sole right to impose the\nadditional one percent rate of tax which such county is authorized to\nimpose pursuant to the authority of section twelve hundred ten, such\nadditional rate of tax shall be in addition to any other tax which such\ncounty may impose or may be imposing pursuant to this article or any\nother law and such additional rate of tax shall not be subject to\npreemption. The maximum three percent rate referred to in this section\nshall be calculated without reference to the additional one percent rate\nof tax which the county of Genesee is authorized and empowered to adopt\npursuant to section twelve hundred ten.\n * NB There are 2 sub (p)'s\n (q) The county of Rensselaer shall have the sole right to impose the\nadditional one percent rate of tax which such county is authorized to\nimpose pursuant to the authority of section twelve hundred ten, such\nadditional rate of tax shall be in addition to any other tax which such\ncounty may impose or may be imposing pursuant to this article or any\nother law and such additional rate of tax shall not be subject to\npreemption. The maximum three percent rate referred to in this section\nshall be calculated without reference to the additional one percent rate\nof tax which the county of Rensselaer is authorized and empowered to\nadopt pursuant to section twelve hundred ten.\n (r) The county of Columbia shall have the sole right to impose the\nadditional one percent rate of tax which such county is authorized to\nimpose pursuant to the authority of section twelve hundred ten of this\narticle. Such additional rate of tax shall be in addition to any other\ntax which such county may impose or may be imposing pursuant to this\narticle or any other law and such additional rate of tax shall not be\nsubject to preemption. The maximum three percent rate referred to in\nthis section shall be calculated without reference to the additional one\npercent rate of tax which the county of Columbia is authorized and\nempowered to adopt pursuant to section twelve hundred ten of this\narticle.\n (s) (1) Notwithstanding any other provision of this section, each city\nin the county of Oswego shall have prior right to impose:\n (A) all of the taxes described in article twenty-eight of this chapter\nas authorized by subdivision (a) of section twelve hundred ten or by\nsection twelve hundred eleven of this article, up to the maximum rate\nauthorized by the opening paragraph of such section twelve hundred ten.\n (B) any or all of the taxes described in subdivisions (b), (d), (e)\nand (f) of section eleven hundred five of this chapter, and, where the\ntax described in such subdivision (b) of section eleven hundred five is\nimposed, all of the taxes described in clauses (E), (G) and (H) of\nsubdivision (a) of section eleven hundred ten of this chapter, as\nauthorized by subdivision (b) of section twelve hundred ten of this\narticle.\n (2) Notwithstanding any provision of this article, during any period\nthat the county of Oswego is authorized to impose an additional rate of\ntax by section twelve hundred ten of this article, such county shall\nhave the sole right to impose such additional rate, such additional rate\nof tax shall be in addition to any other tax which such county may\nimpose or may be imposing pursuant to this article or any other law, and\nsuch additional rate of tax shall not be subject to pre-emption and\nshall apply only in the area of the county outside the cities in such\ncounty, provided that such additional rate of the county shall apply in\na city in such county to the extent the city does not impose tax\npursuant to the authority of section twelve hundred ten of this article\nat a rate greater than three percent.\n (t) The county of Schuyler shall have the sole right to impose the\nadditional one percent rate of tax which such county is authorized to\nimpose pursuant to the authority of section twelve hundred ten of this\narticle. Such additional rate of tax shall be in addition to any other\ntax which such county may impose or may be imposing pursuant to this\narticle or any other law and such additional rate of tax shall not be\nsubject to preemption. The maximum three percent rate referred to in\nthis section shall be calculated without reference to the additional one\npercent rate of tax which the county of Schuyler is authorized and\nempowered to adopt pursuant to section twelve hundred ten of this\narticle.\n * (u) The county of Chenango shall have the sole right to impose the\nadditional one percent rate of tax which such county is authorized to\nimpose pursuant to the authority of section twelve hundred ten of this\narticle. Such additional rate of tax shall be in addition to any other\ntax which such county may impose or may be imposing pursuant to this\narticle or any other law and such additional rate of tax shall not be\nsubject to preemption. The maximum three percent rate referred to in\nthis section shall be calculated without reference to the additional one\npercent rate of tax which the county of Chenango is authorized and\nempowered to adopt pursuant to section twelve hundred ten of this\narticle.\n * NB There are 3 sub (u)'s\n * (u) The county of Chemung shall have the sole right to impose the\nadditional one percent rate of tax which such county is authorized to\nimpose pursuant to the authority of section twelve hundred ten of this\narticle. Such additional rate of tax shall be in addition to any other\ntax which such county may impose or may be imposing pursuant to this\narticle or any other law and such additional rate of tax shall not be\nsubject to preemption. The maximum three percent rate referred to in\nthis section shall be calculated without reference to the additional one\npercent rate of tax which the county of Chemung is authorized and\nempowered to adopt pursuant to section twelve hundred ten of this\narticle.\n * NB There are 3 sub (u)'s\n * (u) The county of Seneca shall have the sole right to impose the\nadditional one percent rate of tax which such county is authorized to\nimpose pursuant to the authority of section twelve hundred ten of this\narticle. Such additional rate of tax shall be in addition to any other\ntax which such county may impose or may be imposing pursuant to this\narticle or any other law and such additional rate of tax shall not be\nsubject to preemption. The maximum three percent rate referred to in\nthis section shall be calculated without reference to the additional one\npercent rate of tax which the county of Seneca is authorized and\nempowered to adopt pursuant to section twelve hundred ten of this\narticle.\n * NB There are 3 sub (u)'s\n * (v) The county of Niagara shall have the sole right to impose the\nadditional one percent rate of tax which such county is authorized to\nimpose pursuant to the authority of section twelve hundred ten of this\narticle. Such additional rate of tax shall be in addition to any other\ntax which such county may impose or may be imposing pursuant to this\narticle or any other law and such additional rate of tax shall not be\nsubject to preemption. The maximum three percent rate referred to in\nthis section shall be calculated without reference to the additional one\npercent rate of tax which the county of Niagara is authorized and\nempowered to adopt pursuant to section twelve hundred ten of this\narticle.\n * NB There are 2 sub (v)'s\n * (v) The county of Dutchess shall have the sole right to impose the\nadditional three-quarters of one percent rate of tax which such county\nis authorized to impose pursuant to the authority of section twelve\nhundred ten of this article. Such additional rate of tax shall be in\naddition to any other tax which such county may impose or may be\nimposing pursuant to this article or any other law and such additional\nrate of tax shall not be subject to preemption. The maximum three\npercent rate referred to in this section shall be calculated without\nreference to the additional three-quarters of one percent rate of tax\nwhich the county of Dutchess is authorized and empowered to adopt\npursuant to section twelve hundred ten of this article.\n * NB There are 2 sub (v)'s\n * (w) The county of Montgomery shall have the sole right to impose the\nadditional one percent rate of tax which such county is authorized to\nimpose pursuant to the authority of section twelve hundred ten of this\narticle. Such additional rate of tax shall be in addition to any other\ntax which such county may impose or may be imposing pursuant to this\narticle or any other law and such additional rate of tax shall not be\nsubject to preemption. The maximum three percent rate referred to in\nthis section shall be calculated without reference to the additional one\npercent rate of tax which the county of Montgomery is authorized and\nempowered to adopt pursuant to section twelve hundred ten of this\narticle.\n * NB There are 2 sub (w)'s\n * (w) The county of Yates shall have the sole right to impose the\nadditional one percent rate of tax which such county is authorized to\nimpose pursuant to the authority of section twelve hundred ten of this\narticle. Such additional rate of tax shall be in addition to any other\ntax which such county may impose or may be imposing pursuant to this\narticle or any other law and such additional rate of tax shall not be\nsubject to preemption. The maximum three percent rate referred to in\nthis section shall be calculated without reference to the additional one\npercent rate of tax which the county of Yates is authorized and\nempowered to adopt pursuant to section twelve hundred ten of this\narticle.\n * NB There are 2 sub (w)'s\n (x) The county of Schenectady shall have the sole right to impose the\nadditional one-half of one percent rate of tax which such county is\nauthorized to impose pursuant to the authority of section twelve hundred\nten of this article. Such additional rate of tax shall be in addition to\nany other tax which such county may impose or may be imposing pursuant\nto this article or any other law and such additional rate of tax shall\nnot be subject to preemption. The maximum three percent rate referred to\nin this section shall be calculated without reference to the additional\none-half of one percent rate of tax which the county of Schenectady is\nauthorized and empowered to adopt pursuant to section twelve hundred ten\nof this article.\n (y) The county of Livingston shall have the sole right to impose the\nadditional one percent rate of tax which such county is authorized to\nimpose pursuant to the authority of section twelve hundred ten of this\narticle. Such additional rate of tax shall be in addition to any other\ntax which such county may impose or may be imposing pursuant to this\narticle or any other law and such additional rate of tax shall not be\nsubject to preemption. The maximum three percent rate referred to in\nthis section shall be calculated without reference to the additional one\npercent rate of tax which the county of Livingston is authorized and\nempowered to adopt pursuant to section twelve hundred ten of this\narticle.\n (z) The county of Sullivan shall have the sole right to impose both\nadditional one-half of one percent rates of tax which such county is\nauthorized to impose pursuant to the authority of section twelve hundred\nten of this article. Such additional rates of tax shall be in addition\nto any other tax which such county may impose or may be imposing\npursuant to this article or any other law and such additional rates of\ntax shall not be subject to preemption. The maximum three percent rate\nreferred to in this section shall be calculated without reference to the\nadditional one-half of one percent rates of tax which the county of\nSullivan is authorized and empowered to adopt pursuant to section twelve\nhundred ten of this article.\n (z-1) The county of Lewis shall have the sole right to impose the\nadditional three-quarters of one percent rate of tax which such county\nis authorized to impose pursuant to the authority of section twelve\nhundred ten of this article. Such additional rate of tax shall be in\naddition to any other tax which such county may impose or may be\nimposing pursuant to this article or any other law and such additional\nrate of tax shall not be subject to preemption. The maximum three\npercent rate referred to in this section shall be calculated without\nreference to the additional three-quarters of one percent rate of tax\nwhich the county of Lewis is authorized and empowered to adopt pursuant\nto section twelve hundred ten of this article.\n * (aa) The county of Broome shall have the sole right to impose the\nadditional one percent rate of tax which such county is authorized to\nimpose pursuant to the authority of section twelve hundred ten, such\nadditional rate of tax shall be in addition to any other tax which such\ncounty may impose or may be imposing pursuant to this article or any\nother law and such additional rate of tax shall not be subject to\npreemption. The maximum three percent rate referred to in this section\nshall be calculated without reference to the additional one percent rate\nof tax which the county of Broome is authorized and empowered to adopt\npursuant to section twelve hundred ten.\n * NB There are 2 sub (aa)'s\n * (aa) The county of Delaware shall have the sole right to impose the\nadditional one percent rate of tax which such county is authorized to\nimpose pursuant to the authority of section twelve hundred ten of this\narticle. Such additional rate of tax shall be in addition to any other\ntax which such county may impose or may be imposing pursuant to this\narticle or any other law and such additional rate of tax shall not be\nsubject to preemption. The maximum three percent rate referred to in\nthis section shall be calculated without reference to the additional one\npercent rate of tax which the county of Delaware is authorized and\nempowered to adopt pursuant to section twelve hundred ten of this\narticle.\n * NB There are 2 sub (aa)'s\n * (bb) The county of Schoharie shall have the sole right to impose the\nadditional one percent rate of tax which such county is authorized to\nimpose pursuant to the authority of section twelve hundred ten of this\narticle. Such additional rate of tax shall be in addition to any other\ntax which such county may impose or may be imposing pursuant to this\narticle or any other law and such additional rate of tax shall not be\nsubject to preemption. The maximum three percent rate referred to in\nthis section shall be calculated without reference to the additional one\npercent rate of tax which the county of Schoharie is authorized and\nempowered to adopt pursuant to section twelve hundred ten of this\narticle.\n * NB There are 2 sub (bb)'s\n * (bb) The county of Orange shall have the sole right to impose the\nadditional three-quarters of one percent rate of tax which such county\nis authorized to impose pursuant to the authority of section twelve\nhundred ten of this article. Such additional rate of tax shall be in\naddition to any other tax which such county may impose or may be\nimposing pursuant to this article or any other law and such additional\nrate of tax shall not be subject to preemption. The maximum three\npercent rate referred to in this section shall be calculated without\nreference to the additional three-quarters of one percent rate of tax\nwhich the county of Orange is authorized and empowered to adopt pursuant\nto section twelve hundred ten of this article.\n * NB There are 2 sub (bb)'s\n * (cc) The county of Clinton shall have the sole right to impose the\nadditional one percent rate of tax which such county is authorized to\nimpose pursuant to the authority of section twelve hundred ten of this\narticle. Such additional rate of tax shall be in addition to any other\ntax which such county may impose or may be imposing pursuant to this\narticle or any other law and such additional rate of tax shall not be\nsubject to preemption. The maximum three percent rate referred to in\nthis section shall be calculated without reference to the additional one\npercent rate of tax which the county of Clinton is authorized and\nempowered to adopt pursuant to section twelve hundred ten of this\narticle. Net collections from any additional rate of sales and\ncompensating use taxes which the county may impose during the period\ncommencing December first, two thousand eleven, and ending November\nthirtieth, two thousand twenty-three, pursuant to the authority of\nsection twelve hundred ten of this article shall be used by the county\nsolely for county purposes and shall not be subject to any revenue\ndistribution agreement entered into pursuant to the authority of\nsubdivision (c) of section twelve hundred sixty-two of this article.\n * NB There are 2 sub (cc)'s\n * (cc) The county of Essex shall have the sole right to impose the\nadditional one percent rate of tax which such county is authorized to\nimpose pursuant to the authority of section twelve hundred ten of this\narticle. Such additional rate of tax shall be in addition to any other\ntax which such county may impose or may be imposing pursuant to this\narticle or any other law and such additional rate of tax shall not be\nsubject to preemption. The maximum three percent rate referred to in\nthis section shall be calculated without reference to the additional one\npercent rate of tax which the county of Essex is authorized and\nempowered to adopt pursuant to section twelve hundred ten of this\narticle.\n * NB There are 2 sub (cc)'s\n * (dd) The county of Jefferson shall have the sole right to impose the\nadditional one percent rate of tax which such county is authorized to\nimpose pursuant to the authority of section twelve hundred ten of this\narticle. Such additional rate of tax shall be in addition to any other\ntax which such county may impose or may be imposing pursuant to this\narticle or any other law and such additional rate of tax shall not be\nsubject to preemption. The maximum three percent rate referred to in\nthis section shall be calculated without reference to the additional one\npercent rate of tax which the county of Jefferson is authorized and\nempowered to adopt pursuant to section twelve hundred ten of this\narticle.\n * NB There are 2 sub (dd)'s\n * (dd) The county of Onondaga shall have the sole right to impose the\nadditional one percent rate of tax which such county is authorized to\nimpose pursuant to the authority of section twelve hundred ten of this\narticle. Such additional rate of tax shall be in addition to any other\ntax which such county may impose or may be imposing pursuant to this\narticle or any other law and such additional rate of tax shall not be\nsubject to preemption. The maximum three percent rate referred to in\nthis section shall be calculated without reference to the additional one\npercent rate of tax which the county of Onondaga is authorized and\nempowered to adopt pursuant to section twelve hundred ten of this\narticle.\n * NB There are 2 sub (dd)'s\n (ee) The county of Chautauqua shall have the sole right to impose the\nadditional one percent rate of tax which such county is authorized to\nimpose pursuant to the authority of section twelve hundred ten of this\narticle. Such additional rate of tax shall be in addition to any other\ntax which such county may impose or may be imposing pursuant to this\narticle or any other law and such additional rate of tax shall not be\nsubject to preemption. The maximum three percent rate referred to in\nthis section shall be calculated without reference to the additional one\npercent rate of tax which the county of Chautauqua is authorized and\nempowered to adopt pursuant to section twelve hundred ten of this\narticle.\n (ff) The county of Putnam shall have the sole right to impose the\nadditional one percent rate of tax which such county is authorized to\nimpose pursuant to the authority of section twelve hundred ten of this\narticle. Such additional rate of tax shall be in addition to any other\ntax which such county may impose or may be imposing pursuant to this\narticle or any other law and such additional rate of tax shall not be\nsubject to preemption. The maximum three percent rate referred to in\nthis section shall be calculated without reference to the additional one\npercent rate of tax which the county of Putnam is authorized and\nempowered to adopt pursuant to section twelve hundred ten of this\narticle.\n * (gg) The county of Franklin shall have the sole right to impose the\nadditional one percent rate of tax which such county is authorized to\nimpose pursuant to the authority of section twelve hundred ten of this\narticle. Such additional rate of tax shall be in addition to any other\ntax which such county may impose or may be imposing pursuant to this\narticle or any other law and such additional rate of tax shall not be\nsubject to preemption. The maximum three percent rate referred to in\nthis section shall be calculated without reference to the additional one\npercent rate of tax which the county of Franklin is authorized and\nempowered to adopt pursuant to section twelve hundred ten of this\narticle.\n * NB There are 2 sub (gg)'s\n * (gg) The county of Ontario shall have the sole right to impose the\nadditional one-eighth of one percent and the additional three-eighths of\none percent rates of tax which such county is authorized to impose\npursuant to the authority of section twelve hundred ten of this article.\nSuch additional rates of tax shall be in addition to any other tax which\nsuch county may impose or may be imposing pursuant to this article or\nany other law and such additional rates of tax shall not be subject to\npreemption. Net collections from the additional three-eighths of one\npercent rate imposed pursuant to the authority of subclause (B) of\nclause forty of subparagraph (i) of the opening paragraph of section\ntwelve hundred ten of this article shall be set aside for county\npurposes and shall not be subject to any revenue distribution agreement\nentered into pursuant to the authority of subdivision (c) of section\ntwelve hundred sixty-two or section twelve hundred sixty-two-r of this\narticle, as added by chapter thirty-seven of the laws of two thousand\nsix. The maximum three percent rate referred to in this section shall be\ncalculated without reference to the additional one-eighth of one percent\nor three-eighths of one percent rate of tax which the county of Ontario\nis authorized and empowered to adopt pursuant to section twelve hundred\nten of this article.\n * NB There are 2 sub (gg)'s\n (hh) Notwithstanding the foregoing provisions of this section or other\nlaw to the contrary:\n (1) If a county, other than a county to which subdivision (c) of this\nsection applies and other than Oswego county, and a city in the county\neach impose sales and compensating use taxes pursuant to the authority\nof subpart B of part one of this article, and\n (A) neither elects to tax motor fuel and diesel motor fuel as\ndescribed in subdivision (m) of section eleven hundred eleven of this\nchapter, the provisions of paragraph two of subdivisions (a) and (b) of\nthis section shall apply to their rates of tax on motor fuel and diesel\nmotor fuel in such city; or\n (B) both elect to tax motor fuel and diesel motor fuel as described in\nsubdivision (m) of section eleven hundred eleven of this chapter, each\nshall have the prior right to the taxes on such fuels as described in\nsubdivision (m) of section eleven hundred eleven of this chapter, to the\nextent of one-half the maximum rate authorized for such county or city,\nwithout regard to whether they have chosen the two dollar or three\ndollar base on which such taxes may be imposed; or\n (C) only one of them elects to tax motor fuel and diesel motor fuel as\ndescribed in subdivision (m) of section eleven hundred eleven of this\nchapter, the one that did not make such election shall have the prior\nright to impose taxes on such fuels described in subdivision (m) of\nsection eleven hundred eleven of this chapter, to the extent of one-half\nthe maximum rate, and the one that did make such election shall have the\nprior right to impose taxes on such fuels described in subdivision (m)\nof section eleven hundred eleven of this chapter, to the extent of\none-half the maximum rate authorized for such locality but with regard\nto whether it chose the two dollar or three dollar base on which such\ntaxes may be imposed.\n (2) If a county to which subdivision (c) of this section applies and a\ncity in such county each impose sales and compensating use taxes\npursuant to the authority of subpart B of part one of this article, and\n (A) neither elects to tax motor fuel and diesel motor fuel as\ndescribed in subdivision (m) of section eleven hundred eleven of this\nchapter, the provisions of subdivision (c) of this section shall apply\nto their rates of tax on motor fuel and diesel motor fuel in such city;\nor\n (B) both elect to tax motor fuel and diesel motor fuel as described in\nsubdivision (m) of section eleven hundred eleven of this chapter, the\ncounty shall have the prior right to impose taxes on such fuels as\ndescribed in subdivision (m) of section eleven hundred eleven of this\nchapter, to the extent of two-thirds, and the city shall have the prior\nright to impose taxes on such fuels as described in subdivision (m) of\nsection eleven hundred eleven of this chapter, to the extent of\none-third, of the maximum rate authorized for such county and city,\nwithout regard to whether they have chosen the two dollar or three\ndollar base on which such taxes may be imposed; or\n (C) only one of them elects to tax motor fuel and diesel motor fuel as\ndescribed in subdivision (m) of section eleven hundred eleven of this\nchapter, if the county did not make such election, it shall have the\nprior right to impose taxes on such fuels described in subdivision (m)\nof section eleven hundred eleven of this chapter, to the extent of\ntwo-thirds the maximum rate authorized, and the city shall have the\nprior right to impose taxes on such fuels described in subdivision (m)\nof section eleven hundred eleven of this chapter, to the extent of\none-third the maximum rate authorized for such city but with regard to\nwhether it chose the two dollar or three dollar base on which such tax\nmay be imposed; and, if the city did not make the election, it shall\nhave the prior right to impose taxes on such fuels described in\nsubdivision (m) of section eleven hundred eleven of this chapter, to the\nextent of one-third the maximum rate authorized, and the county shall\nhave the prior right to impose taxes on such fuels described in\nsubdivision (m) of section eleven hundred eleven of this chapter, to the\nextent of two-thirds the maximum rate authorized for such county but\nwith regard to whether it chose the two dollar or three dollar base on\nwhich such taxes may be imposed.\n (3) In Oswego county, references in subparagraph (A) of paragraph one\nof subdivision (s) of this section to tax imposed by a city in such\ncounty at the maximum rate authorized or in subparagraph (B) of\nsubdivision (s) of this section to the taxes described in subdivision\n(b) of section eleven hundred five of this chapter shall include tax\nimposed by the city pursuant to any election it makes under subdivision\n(m) of section eleven hundred eleven of this chapter, regardless of\nwhether such city chooses the two dollar or three dollar base on which\nsuch tax may be imposed.\n (4) Nothing in this subdivision or in subdivision (m) of section\neleven hundred eleven of this chapter shall be construed to affect the\nauthority of a county or city to impose an additional rate of tax\npursuant to this article, provided that, if a county or city makes the\nelection described in subdivision (m) of section eleven hundred eleven\nof this chapter, such election shall apply uniformly to any tax it\nimposes pursuant to the authority of subpart B of part one of this\narticle, including any additional rate of tax it is authorized to\nimpose.\n (5) For purposes of this section, the terms "maximum rate authorized"\nand "maximum rate" shall each have the same meaning as in subdivisions\n(a), (b) and (c) of this section.\n * (ii) The county of St. Lawrence shall have the sole right to impose\nthe additional one percent rate of tax which such county is authorized\nto impose pursuant to the authority of section twelve hundred ten of\nthis article. Such additional rate of tax shall be in addition to any\nother tax which such county may impose or may be imposing pursuant to\nthis article or any other law and such additional rate of tax shall not\nbe subject to preemption. The maximum three percent rate referred to in\nthis section shall be calculated without reference to the additional one\npercent rate of tax which the county of St. Lawrence is authorized and\nempowered to adopt pursuant to section twelve hundred ten of this\narticle.\n * NB There are 2 sb (ii)'s\n * (ii) The county of Hamilton shall have the sole right to impose the\nadditional one percent rate of tax which such county is authorized to\nimpose pursuant to the authority of section twelve hundred ten of this\narticle. Such additional rate of tax shall be in addition to any other\ntax which such county may impose or may be imposing pursuant to this\narticle or any other law and such additional rate of tax shall not be\nsubject to preemption. The maximum three percent rate referred to in\nthis section shall be calculated without reference to the additional one\npercent rate of tax which the county of Hamilton is authorized and\nempowered to adopt pursuant to section twelve hundred ten of this\narticle.\n * NB There are 2 sb (ii)'s\n (jj) The county of Westchester shall have the sole right to impose the\nadditional one percent rate of tax which such county is authorized to\nimpose pursuant to the authority of section twelve hundred ten of this\narticle in the area of the county outside the cities of Mount Vernon,\nNew Rochelle, White Plains and Yonkers. Such additional rate of tax\nshall be in addition to any other tax which such county may impose or\nmay be imposing pursuant to this article or any other law and such\nadditional rate of tax shall not be subject to preemption. The maximum\nthree percent rate referred to in this section shall be calculated\nwithout reference to the additional one percent rate of tax which the\ncounty of Westchester is authorized and empowered to adopt pursuant to\nsection twelve hundred ten of this article.\n