§ 1202. Taxes administered by counties not wholly within a city. (a)
Notwithstanding any other provision of law to the contrary, any county
in this state, except a county wholly within a city, is hereby
authorized and empowered, subject to the limitations and exemptions in
part II of this article, to adopt and amend local laws, ordinances or
resolutions imposing in any such county any of the types of taxes
authorized under subdivisions (c), (d) and (e) of section twelve hundred
one, at the rates provided for therein, such taxes to be administered
and collected in the manner provided for in subpart A of part III of
this article.

(b) Any county authorized and empowered to impose a tax as provided by
this section, may, before acting hereunder, by resolution of its board
of supervisors, cause to be submitted to the qualified electors of said
county, in the manner provided for the submission of a question to
electors by the election law and article three of the county law, a
proposition or question as to whether such a tax shall be imposed by
said county under the provisions of this section.

(c) Notwithstanding the provisions of this article or any other law, a
local law, ordinance or resolution adopted by a county, imposing a tax
of the type authorized under subdivision (e) of section twelve hundred
one of this chapter may provide that such tax shall be administered and
collected by the commissioner of motor vehicles or his agents. In the
event that such local law, ordinance or resolution does so provide, such
tax shall not be imposed upon an application for the re-registration of
a motor vehicle, and further, the commissioner of motor vehicles shall
enter into an agreement with the finance administrator or other
appropriate fiscal officer of such county, which agreement shall govern
the administration and collection of any such tax. Such agreement shall
have the force and effect of a rule or regulation of the commissioner of
motor vehicles and shall be filed and published in accordance with any
statutory requirements relating thereto. Notwithstanding any other
provision of law, such agreement shall provide for the exclusive method
of collection, custody and remittal of the proceeds of any such tax; for
the payment by such county of the reasonable expenses actually incurred
by the department of motor vehicles in connection with the collection
and administration of any such tax; for the department of motor vehicles
periodically to provide an accounting to the appropriate county fiscal
officer summarizing revenues collected and administrative expenses
actually incurred by the department pursuant to such agreement with the
county; and for such other matters as may be necessary and proper to
effectuate the purposes of such agreement.

* (d) (i) For the purposes of this subdivision, "entertainment" means
all forms of commercial or professional entertainment, including, but
not limited to, concerts, professional athletic events, theatrical or
operatic performances, and trade shows performed or conducted within
arenas or facilities with a permanent seating capacity in excess of two
thousand five hundred persons. Events performed at or sponsored by
colleges or universities, any amateur athletic competitions and all
events and programs conducted at a facility owned or operated by an
off-track betting corporation or a non-profit racing association shall
be excluded from the provisions of this subdivision.

(ii) Notwithstanding any other provisions of law to the contrary, the
county of Nassau is hereby authorized and empowered to adopt and amend
local laws, ordinances and resolutions imposing in such county a tax, in
addition to any other tax authorized and imposed pursuant to this
article or other law such as the legislature has or would have the power
and authority to impose an assessment, to be known as an "entertainment
surcharge" upon every facility or arena as referred to in paragraph (i)
of this subdivision selling tickets for admission to places of
entertainment in the county, in addition to the admission price of the
tickets sold, at a rate of one dollar and fifty cents on each admission
ticket. Such surcharge shall be imposed at facilities and arenas as
referred to in paragraph (i) of this subdivision.

(iii) Such tax may be collected and administered by the county
treasurer or other fiscal officers of Nassau county by such means and in
such manner as other taxes which are now collected and administered by
such officers or as otherwise may be provided by such local law,
ordinance or resolution.

* NB Repealed December 31, 2025

(e) Notwithstanding the provisions of this article or any other law, a
local law, ordinance or resolution adopted by a county, imposing a tax
of the type authorized under subdivision (e) of section twelve hundred
one of this article may provide that such tax shall be administered and
collected by the commissioner of motor vehicles or his or her agents;
provided, however, that the amount of such taxes in the county of Nassau
on the use of all passenger motor vehicles of a type commonly used for
noncommercial purposes owned by residents of the county shall be at a
rate per annum for each such vehicle not in excess of fifteen dollars
regardless of the weight of such vehicle; and the amount of such taxes
on the use of trucks, buses and other such commercial motor vehicles
used principally in connection with a business carried on within such
county, except when owned and used in connection with the operation of a
farm by the owner or tenant thereof, shall be at a rate per annum for
each such vehicle of not in excess of forty dollars.

(f) The county of Westchester, in imposing taxes of the type
authorized under subdivision (e) of section twelve hundred one of this
part, may impose taxes on the use of passenger motor vehicles of a type
commonly used for non-commercial purposes owned by residents of the
county at a rate per annum for each such vehicle of not in excess of
fifteen dollars if such vehicle weighs thirty-five hundred pounds or
less and not in excess of thirty dollars per annum if such vehicle
weighs more than thirty-five hundred pounds; and taxes on the use of
trucks, buses and other such commercial motor vehicles used principally
in connection with a business carried on within the county, except when
owned and used in connection with the operation of a farm by the owner
or tenant thereof, at a rate per annum for each such vehicle of not in
excess of thirty dollars.

(g) The county of Suffolk, in imposing taxes of the type authorized
under subdivision (e) of section twelve hundred one of this subpart, may
impose taxes on the use of passenger motor vehicles of a type commonly
used for non-commercial purposes owned by residents of the county at a
rate per annum for each such vehicle of not in excess of fifteen dollars
if such vehicle weighs thirty-five hundred pounds or less and not in
excess of thirty dollars per annum if such vehicle weighs more than
thirty-five hundred pounds; and taxes on the use of trucks, buses and
other such commercial motor vehicles used principally in connection with
a business carried on within the county, except when owned and used in
connection with the operation of a farm by the owner or tenant thereof,
at a rate per annum for each such vehicle of not in excess of thirty
dollars.