N.Y. Tax Law § 1262-L — Allocation and distribution of net collections from the additional rate of sales and compensating use tax in Rockland county

§ 1262-1. Allocation and distribution of net collections from the\nadditional rate of sales and compensating use tax in Rockland county. 1.\nNotwithstanding any provision of law to the contrary, if the county of\nRockland imposes the additional five-eighths of one percent rate of tax\nauthorized by section twelve hundred ten of this article during the\nperiod beginning March first, two thousand two, and ending November\nthirtieth, two thousand twenty-seven, such county shall allocate and\ndistribute twenty percent of the net collections from such additional\nrate to the towns and villages in the county in accordance with\nsubdivision (c) of section twelve hundred sixty-two of this part on the\nbasis of the ratio which the population of each such town or village\nbears to such county's total population; and\n 2. Notwithstanding any provision of law to the contrary, if the county\nof Rockland imposes the additional three-eighths of one percent rate of\ntax authorized by section twelve hundred ten of this article during the\nperiod beginning March first, two thousand seven, and ending November\nthirtieth, two thousand twenty-seven, such county shall allocate and\ndistribute sixteen and two-thirds percent of the net collections from\nsuch additional rate to the general funds of towns and villages within\nthe county of Rockland with existing town and village police departments\nfrom March first, two thousand seven through December thirty-first, two\nthousand seven and thirty-three and one-third percent of the net\ncollections from such additional rate from January first, two thousand\neight through November thirtieth, two thousand twenty-seven. The monies\nallocated and distributed pursuant to this subdivision shall be\nallocated and distributed to towns and villages with police departments\non the basis of the number of full-time equivalent police officers\nemployed by each police department and shall not be used for salaries\nheretofore or hereafter negotiated.\n