New York Laws > Tax > Taxes Authorized For Cities, Counties And School Districts
ARTICLE 29
TAXES AUTHORIZED FOR CITIES, COUNTIES AND SCHOOL DISTRICTS
PART I--AUTHORITY TO IMPOSE TAXES
SUBPART A--TAXES ADMINISTERED BY CITIES, COUNTIES
AND SCHOOL DISTRICTS
Section 1201. Taxes administered by cities of one million or
more.
1201-a. Credits against taxes administered by cities of one
million or more.
1201-b. Additional credits against taxes administered by
cities of one million or more.
1201-c. Credits against taxes administered by cities of one
million or more.
1201-d. Dedication of taxes authorized for cities and
counties.
1201-e. Credit.
1202. Taxes administered by counties not wholly within a
city.
1202-a. Hotel or motel taxes in Onondaga county.
1202-b. Hotel or motel taxes in Broome county.
1202-c. Hotel or motel taxes in Jefferson county.
1202-d. Hotel or motel taxes in Oneida county.
1202-e. Hotel or motel taxes in Schenectady county.
1202-f. Hotel or motel taxes in Tompkins county.
1202-g. Hotel or motel taxes in Cortland county.
1202-g*. Tourist home, inn, hotel or motel taxes in Saratoga
county and the city of Saratoga Springs.
1202-g**. Hotel or motel taxes in Steuben county.
1202-g***. Hotel or motel taxes in the county of Westchester.
1202-h. Hotel or motel taxes in Chemung county.
1202-h*. Hotel or motel taxes in the county of Oswego.
1202-i. Hotel or motel taxes in Schuyler county.
1202-j. Hotel or motel taxes in Otsego county.
1202-j*. Hotel and motel taxes in Sullivan county.
1202-j**. Hotel or motel taxes in Chautauqua county.
1202-k. Hotel or motel taxes in Montgomery county.
1202-k*. Hotel or motel taxes in the county of Rockland.
1202-l. Hotel and motel taxes in Ulster county.
1202-l*. Hotel or motel taxes in the city of Canandaigua.
1202-l**. Hotel or motel taxes in the county of St. Lawrence.
1202-l***. Hotel or motel taxes in Niagara Falls.
1202-m. Hotel or motel taxes in Livingston county.
1202-n. Hotel or motel taxes in Rensselaer county.
1202-o. Hotel or motel taxes in Tioga county.
1202-o*2. Hotel and motel taxes in Suffolk county.
1202-o*3. Hotel or motel taxes in the city of Lockport,
Niagara county.
1202-o*4. Hotel or motel taxes in Seneca county.
1202-p. Hotel or motel taxes in Madison county.
1202-q. Hotel and motel taxes in Nassau county.
1202-q*. Hotel or motel taxes in Cayuga county.
1202-r. Hotel or motel taxes in Genesee county.
1202-s. Hotel or motel taxes in Essex county.
1202-t. Hotel or motel taxes in Niagara county.
1202-t*. Hotel or motel taxes in Ontario county.
1202-u. Hotel or motel taxes in Allegany county.
1202-u*. Hotel and motel tax in Warren county.
1202-u**. Hotel or motel taxes in Orleans county.
1202-u***. Hotel and motel taxes in Cattaraugus county.
1202-v. Hotel or motel taxes in Lewis county.
1202-w. Hotel or motel taxes in Wyoming county.
1203. Taxes administered by cities under one million.
1204. Taxes administered by cities with populations of
less than one hundred twenty-five thousand on
request of school districts.
1205. Imposition of taxes on deeds in the city of Mount
Vernon.
SUBPART B--TAXES ADMINISTERED BY STATE TAX COMMISSION
1210. Taxes of cities and counties administered by state
tax commission.
1210-A. Sales and compensating use tax for purposes of the
Suffolk county drinking water protection program.
1210-B. Sales and compensating use tax within Suffolk
county for purposes of stabilizing property taxes
and either paying certain judgments, compromises
or settlements or paying debt service on
obligations of said county issued to pay said
judgments, compromises or settlements.
1210-C. Sales and compensating use tax for purposes of the
Schenectady county metroplex development
authority.
1210-D. Sales and compensating use taxes within Erie
county.
1211. Taxes of certain cities and school districts
administered by state tax commission.
1212. Certain taxes of school districts administered by
commissioner.
1212-A. Certain taxes of cities of one million or more
administered by commissioner of taxation and
finance.
1213. Deliveries outside the jurisdiction where sale is
made.
1214. Certain sales of motor vehicles and vessels: proof
required for registration of motor vehicles and
vessels.
1215. Definitions.
1216. Special transitional provisions for utility
services.
1217. General transitional provisions.
1218. Incorporation of articles twenty-eight and
twenty-nine into local enactments.
PART II--LIMITATIONS ON AUTHORITY AND EXEMPTIONS
SUBPART A--GENERAL
Section 1220. Territorial limitations.
1221. Taxes not authorized.
1222. Taxes to be in addition to others.
1223. Limitations on rates.
1224. Prior rights assigned counties and cities.
SUBPART B--TAXES ADMINISTERED BY CITIES, COUNTIES
AND SCHOOL DISTRICTS
Section 1230. Exempt organizations.
1231. Certain restrictions against double taxation.
SUBPART C--TAXES ADMINISTERED BY STATE TAX COMMISSION
1235. Taxes paid to other jurisdictions.
PART III--ADMINISTRATIVE PROVISIONS
SUBPART A--TAXES ADMINISTERED BY CITIES, COUNTIES
AND SCHOOL DISTRICTS
1240. Administration and collection.
1241. Joint administration and collection of taxes by
counties and cities.
1242. Limitations on assessment.
1243. Judicial review.
SUBPART B--TAXES ADMINISTERED BY TAX COMMISSION
1250. Administration and collection.
1251. Returns.
1252. Payment of tax.
1253. Registration.
1254. Duty to collect taxes.
SUBPART C--MISCELLANEOUS
1256. Cooperation by localities.
1257. Preparation of model local laws, resolutions and
regulations by tax commission.
PART IV--DISPOSITION OF REVENUES
Section 1260. Revenues resulting from taxes administered by
cities over one million.
1261. Revenues resulting from taxes administered by the
commissioner.
1261-a. Revenues from certain taxes imposed by Washington
and Warren counties.
1262. Disposition of revenues from taxes imposed by
cities under one million, counties and school
districts.
1262-a. Sales tax; Tompkins county.
1262-b. The Westchester county property tax stabilization
and relief act.
1262-c. Allocation of revenue from sales and use taxes to
villages wholly or partially contained within
Broome county.
1262-d. Allocation and distribution of revenues from sales
and use taxes to villages within the county of
Albany.
1262-e. Establishment of local government assistance
programs in Nassau county.
1262-f. Allocation and distribution of revenues from sales
and use taxes within the village of Barker and
town of Somerset, Niagara county.
1262-g. The Monroe county sales tax adjustment act.
1262-g*. Allocation and distribution of net collections from
the additional one percent rate of sales and
compensating use taxes in Oneida county.
1262-h. Allocation and distribution of net collections from
the additional one percent rate of sales and
compensating use taxes in Steuben county.
1262-i. Allocation of net collections from the additional
one percent rate of sales and compensating use
taxes in the county of Tioga.
1262-j. Allocation and distribution of net collections from
the additional sales and compensating use taxes
in Suffolk county.
1262-k. Allocation and distribution of net collections in
Oswego county.
1262-l. Allocation and distribution of net collections from
the additional rate of sales and compensating use
tax in Rockland county.
1262-l*. Allocation and distribution of certain net
collections in Warren county.
1262-m. Allocation of net collections from the additional
one percent rate of sales and compensating use
taxes in the county of Chenango.
1262-m*. Allocation and distribution of net collections in
Saratoga county.
1262-n. Disposition of net collections from the additional
one percent rate of sales and compensating use
taxes in the county of Niagara.
1262-o. Disposition of net collections from the additional
one and one-quarter percent rate of sales and
compensating use taxes in the county of
Chautauqua.
1262-p. Disposition of net collections from the additional
one percent rate of sales and compensating use
taxes in the county of Livingston.
1262-q. Disposition of net collections from the additional
one percent rate of sales and compensating use
taxes in the county of Erie.
1263. Deposit of funds and use of funds not having
assigned purposes.