N.Y. Tax Law § 1262-A — Sales tax; Tompkins county

§ 1262-a. Sales tax; Tompkins county. (a) In the event that the county\nof Tompkins and the city of Ithaca both impose the same taxes described\nin section twelve hundred two, twelve hundred three or twelve hundred\nten of this chapter, the county shall have power to impose or continue\nto impose such taxes on the area of the county outside such city up to\nthe maximum rate authorized therefor. In such event, notwithstanding the\nprovisions of the preceding section, the portion of the net collections\nreceived by the county by reason of its additional rate on such area,\nshall be allocated quarterly to the towns in such area in proportion to\ntheir respective populations, and allocated between the towns and\nvillages, if any village elects to take its share in cash, in proportion\nto their respective populations, determined in accordance with the\nlatest decennial federal census or special population census taken\npursuant to section twenty of the general municipal law completed and\npublished prior to the end of the quarter for which the allocation is\nmade.\n (b) Notwithstanding any other provision of law to the contrary, if the\ncounty of Tompkins imposes the additional one-half or one percent rate\nof tax pursuant to the provisions of section twelve hundred ten of this\narticle, the net collections received by the county of Tompkins on\naccount of such additional rate during the first six months such\nadditional rate is in effect shall be retained by the county of Tompkins\nto be used for any county purpose. Thereafter, seventy-five per centum\nof net collections attributable to such additional rate shall be\nretained by the county of Tompkins, to be used for any county purpose,\nand the remaining twenty-five per centum of such net collections shall\nbe allocated as follows:\n (1) Where the city of Ithaca imposes a tax pursuant to the authority\nof subdivision (a) of section one thousand two hundred ten of this\narticle, that portion received by the county on account of the\nadditional tax imposed by the county within the city of Ithaca shall be\nallocated to the city of Ithaca to be used for any city purpose. Where\nthe city of Ithaca does not impose a tax pursuant to the authority of\nsuch subdivision (a) of section one thousand two hundred ten the amount\nrequired to be allocated to such city, to be used for any city purpose,\nshall be determined in proportion to such city's population determined\nas a portion of the county's total population as determined in\naccordance with the latest decennial federal census or special\npopulation census taken pursuant to section twenty of the general\nmunicipal law completed and published prior to the end of the quarter\nfor which the allocation is made.\n (2) The balance of such twenty-five per centum, after deduction of the\namount allocated to the city of Ithaca pursuant to paragraph one of this\nsubdivision, shall be allocated to the towns of such county, and between\ntowns and villages, if any village elects to take its share in cash, in\nthe manner described in subdivision (a) of this section with respect to\nthe area of the county outside the city of Ithaca.\n