§ 1241 — Joint administration and collection of taxes by counties and cities

New York § 1241

• Jurisdiction: New York
• Law TAX: Tax
• Part 3: Administrative Provisions
• Subpart A: Taxes Administered By Cities, Counties and School Districts
• Art. 29: Taxes Authorized For Cities, Counties and School Districts

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§ 1241. Joint administration and collection of taxes by counties and\ncities. (a) The board of supervisors or other elective governing body of\nany county and the local legislative body of any city may provide by\nagreement with one or more counties or cities for the imposition by each\nsuch county and city of one or more taxes which may be imposed pursuant\nto the authority of sections twelve hundred two and twelve hundred three\nby such county or city, as the case may be, and for the joint or\ncooperative administration and collection of any such tax or taxes,\nincluding common use of a single agency therefor. Such agreement may\nmake provision, consistent with law, for the custody and distribution of\nthe proceeds of any such tax; the appointment and removal, powers,\nduties, and compensation of officers and employees; the availability of\nnecessary funds and the audit and payment of expenses of administration;\nand such other matters as are necessary and proper to effectuate the\npurposes of such agreement.\n (b) By agreement for a period of not to exceed one year, the board of\nsupervisors or other elective governing body of a county and the local\nlegislative body of a city in such county may, from year to year,\nprovide that the city shall have the sole right to impose in such city\none or more of the taxes described in sections twelve hundred two and\ntwelve hundred three and that the county shall have the right to impose\nsuch tax or taxes only in the area of the county outside such city. In\nsuch event the net collections received by the county from such a tax\nshall be allocated, applied and distributed to such area in the manner\nprovided by subdivision (d) of section twelve hundred sixty-two.\n (c) Where a city imposes a tax described in subdivision (e) of section\ntwelve hundred one, as provided in section twelve hundred three, the\ngoverning body of the city may provide by agreement with the governing\nbody of the county in which such city is contained for the collection of\nsuch tax by the clerk of such county. Such agreement may make provision,\nnotwithstanding the provisions of any general, special or local law, for\nthe safekeeping of moneys so collected; the bonding at the expense of\nthe city of officers and employees collecting or safekeeping such\nmoneys; compensation to the county for such services at a rate not in\nexcess of twenty-five cents for each vehicle the use of which is so\ntaxed; periodic payment to the city of money so collected, less such\ncompensation; reporting to the city of registrations of motor vehicles\nissued by such clerk pursuant to section two hundred five of the vehicle\nand traffic law; and such other matters as are necessary and proper to\neffectuate the purposes of such agreement.\n