New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 1201-D
Dedication of taxes authorized for cities and counties
§ 1201-d. Dedication of taxes authorized for cities and counties.
# (a)
Notwithstanding any other provision of law to the contrary, any authorization for a city or county to impose a tax pursuant to this article, may condition such authorization upon the dedication of such revenue derived from such tax imposed, to a public benefit corporation established as an industrial development agency or an area revitalization agency pursuant to article eighteen-A of the general municipal law or to a public authority established for economic development or transportation purposes pursuant to the public authorities law.
# (b)
In the event that a city or a county imposes a tax pursuant to this article, in accordance with a conditional authorization as described in subdivision (a) of this section, such city or county shall dedicate the revenue from such tax so imposed to the designated public benefit corporation established as an industrial development agency or an area revitalization agency pursuant to article eighteen-A of the general municipal law or public authority established for economic development or transportation purposes pursuant to the public authorities law.
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In this article (40 sections)
- 1200 · Authorization to impose occupancy tax on short term rental units
- 1201 · Taxes administered by cities of one million or more
- 1201-A · Credits against taxes administered by cities of one million or…
- 1201-B · Additional credits against taxes administered by cities of one…
- 1201-C · Credits against taxes administered by cities of one million or…
- 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-AA · Occupancy tax in the city of New Rochelle
- 1202-AA*2 · Occupancy tax in the city of White Plains
- 1202-AA*3 · Hotel or motel taxes in Schoharie county
- 1202-AA*4 · Hotel and motel tax in Washington county
- 1202-AA*5 · Hotel or motel taxes in Orange county
- 1202-AA*6 · Hotel or motel taxes in the city of Peekskill
- 1202-AA*7 · Hotel or motel taxes in Tioga county
- 1202-AA-1 · Hotel or motel taxes in the town of Montgomery
- 1202-AAA · Occupancy tax in the city of Rye
- 1202-B · Hotel or motel taxes in Broome county
- 1202-BB · Occupancy tax in the Village of Rye Brook
- 1202-BBB · Occupancy tax in the of village of Catskill
- 1202-C · Hotel or motel taxes in Jefferson county
- 1202-CC · Hotel or motel taxes in Franklin county
- 1202-CC*2 · Hotel or motel taxes in Delaware county
- 1202-D · Hotel or motel taxes in Oneida county
- 1202-DD · Hotel or motel taxes in the city of Hudson
- 1202-DD*2 · Hotel or motel taxes in Fulton county
- 1202-DD*3 · Hotel or motel taxes in the town of Greenburgh and…
- 1202-DD*4 · Occupancy tax in the village of Mamaroneck
- 1202-DD*5 · Occupancy tax in the village of Port Chester
- 1202-DD-1 · Occupancy tax in the village of Harrison
- 1202-DD-2 · Hotel or motel taxes in the town of Fishkill and in the…
- 1202-E · Hotel or motel taxes in Schenectady county
- 1202-EE · Hotel or motel taxes in the town of Woodbury
- 1202-EEE · Hotel or motel taxes in the village of Woodbury
- 1202-F · Hotel or motel taxes in Tompkins county
- 1202-FF · Hotel or motel taxes in Chenango county
- 1202-FF*2 · Occupancy tax in the city of Port Jervis
- 1202-G · Hotel or motel taxes in Cortland county
- 1202-G*2 · Hotel or motel taxes in Steuben county