N.Y. Tax Law § 1210-E — Sales and compensating use taxes within Herkimer county

§ 1210-E. Sales and compensating use taxes within Herkimer county. In\naddition to the taxes imposed by section twelve hundred ten of this\nsubpart or any other provision of law, the county of Herkimer is hereby\nauthorized and empowered to adopt and amend local laws, ordinances or\nresolutions imposing within the territorial limits of such county\nadditional sales and compensating use taxes at the rate of one-quarter\nof one percent for the period beginning December first, two thousand\nseven and ending November thirtieth, two thousand twenty-seven, which\ntaxes shall be identical to the taxes imposed by such county pursuant to\nthe authority of section twelve hundred ten of this subpart. Except as\nhereinafter provided, all provisions of this article, including the\ndefinition and exemption provisions and the provisions relating to the\nadministration, collection and distribution by the commissioner, shall\napply for purposes of the taxes authorized by this section in the same\nmanner and with the same force and effect as if the language of this\narticle had been incorporated in full in this section and had expressly\nreferred to the taxes authorized by this section; provided, however,\nthat any provision relating to a maximum rate shall be calculated\nwithout reference to the rate of additional sales and compensating use\ntaxes herein authorized. For purposes of part IV of this article,\nrelating to the disposition of revenues resulting from taxes collected\nand administered by the commissioner, the additional sales and\ncompensating use taxes authorized by this section imposed under the\nauthority of section twelve hundred ten of this subpart and all\nprovisions relating to the deposit, administration and disposition of\ntaxes, penalties and interest relating to taxes imposed by a county\nunder the authority of section twelve hundred ten of this subpart shall,\nexcept as otherwise provided in this section, apply to the additional\nsales and compensating use taxes authorized by this section.\n