§ 1210. Taxes of cities and counties administered by state tax
commission. Notwithstanding any other provision of law to the contrary,
but subject to the limitations and exemptions in part II of this
article, any city in this state or county in this state, except a county
wholly within a city, acting through its local legislative body, is
hereby authorized and empowered to adopt and amend local laws,
ordinances or resolutions imposing in any such city or county the
following taxes, at the rate of one-half, one, one and one-half, two,
two and one-half or three percent, provided, however, that:

(i) with respect to a city of one million or more and the following
counties (1) any such city having a population of one million or more is
hereby authorized and empowered to adopt and amend local laws,
ordinances or resolutions imposing such taxes in any such city, at the
rate of four and one-half percent;

(2) the county of Nassau is hereby further authorized and empowered to
adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is three-quarters percent additional to the three
percent rate authorized above in this paragraph for such county for the
period beginning January first, nineteen hundred eighty-six and ending
November thirtieth, two thousand twenty-five, subject to the limitation
set forth in section twelve hundred sixty-two-e of this article, and
also at a rate which is one-half percent additional to the three percent
rate authorized above in this paragraph, and which is also additional to
the three-quarters percent rate also authorized above in this clause for
such county, for the period beginning September first, nineteen hundred
ninety-one and ending November thirtieth, two thousand twenty-five;

(3) the county of Rensselaer is hereby further authorized and
empowered to adopt and amend local laws, ordinances or resolutions
imposing such taxes at a rate which is one percent additional to the
three percent rate authorized above in this paragraph for such county
for the period beginning September first, nineteen hundred ninety-four
and ending November thirtieth, two thousand twenty-five;

(4) the county of Erie is hereby further authorized and empowered to
adopt and amend local laws, ordinances or resolutions imposing such
taxes (i) at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning January tenth, nineteen hundred eighty-eight and ending
November thirtieth, two thousand twenty-five; and (ii) at a rate which
is three-quarters of one percent additional to the three percent rate
authorized above in this paragraph, and which is also additional to the
one percent rate also authorized above in this clause for such county,
for the period beginning December first, two thousand eleven, and ending
November thirtieth, two thousand twenty-five;

(5) the county of Cattaraugus is hereby further authorized and
empowered to adopt and amend local laws, ordinances or resolutions
imposing such taxes at a rate which is one percent additional to the
three percent rate authorized above in this paragraph for such county
for the period beginning March first, nineteen hundred eighty-six and
ending November thirtieth, two thousand twenty-five;

(6) the county of Wyoming is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning September first, nineteen hundred ninety-two and ending
November thirtieth, two thousand twenty-five;

(7) the county of Ulster is hereby further authorized and empowered to
adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning September first, two thousand two and ending November
thirtieth, two thousand twenty-five;

(8) the county of Allegany is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is: (i) one percent additional to the three
percent rate authorized above in this paragraph for such county for the
period beginning December first, nineteen hundred eighty-six and ending
November thirtieth, two thousand four; and (ii) one and one-half percent
additional to the three percent rate authorized above in this paragraph
for such county for the period beginning December first, two thousand
four and ending November thirtieth, two thousand twenty-five;

(9) the county of Cayuga is hereby further authorized and empowered to
adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning September first, nineteen hundred ninety-two and ending
November thirtieth, two thousand twenty-five;

(10) the county of Albany is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning September first, nineteen hundred ninety-two and ending
November thirtieth, two thousand twenty-five;

(11) the county of Tompkins is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning December first, nineteen hundred ninety-two and ending
November thirtieth, two thousand twenty-five;

(12) the county of Cortland is hereby further authorized and empowered
to adopt and amend local laws, ordinances, or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning September first, nineteen hundred ninety-two and ending
November thirtieth, two thousand twenty-five;

(13) the county of Oneida is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is: (i) one percent additional to the three
percent rate authorized above in this paragraph for such county for the
period beginning September first, nineteen hundred ninety-two and ending
November thirtieth, two thousand twenty-five; and also (ii) at a rate
which is three-quarters of one percent or one-half of one percent
additional to the three percent rate authorized above in this paragraph,
and which is also additional to the one percent rate also authorized
above in this clause for such county, for the period beginning December
first, two thousand eight and ending November thirtieth, two thousand
twenty-five;

(14) the county of Suffolk is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning June first, two thousand one and ending November thirtieth,
two thousand twenty-five;

(15) the county of Greene is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning March first, nineteen hundred ninety-three, and ending
November thirtieth, two thousand twenty-five;

(16) the county of Orleans is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning June first, nineteen hundred ninety-three, and ending November
thirtieth, two thousand twenty-five;

(17) the county of Tioga is hereby further authorized and empowered to
adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is: (i) one-half of one percent additional to the
three percent rate authorized above in this paragraph for such county
for the period beginning September first, nineteen hundred ninety-three,
and ending November thirtieth, two thousand three; and (ii) one percent
additional to the three percent rate authorized above in this paragraph
for such county for the period beginning December first, two thousand
five, and ending November thirtieth, two thousand twenty-five;

(18) the county of Broome is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning March first, nineteen hundred ninety-four, and ending November
thirtieth, two thousand twenty-five;

(19) the county of Herkimer is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning September first, nineteen hundred ninety-four, and ending
November thirtieth, two thousand twenty-five;

(20) the county of Genesee is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning September first, nineteen hundred ninety-four, and ending
November thirtieth, two thousand twenty-five;

(21) the county of Columbia is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning March first, nineteen hundred ninety-five, and ending November
thirtieth, two thousand twenty-five;

(22) the county of Schuyler is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning September first, nineteen hundred ninety-nine, and ending
November thirtieth, two thousand twenty-five;

(23) the county of Rockland is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is: (i) five-eighths of one percent additional to
the three percent rate authorized above in this paragraph for such
county for the period beginning March first, two thousand two, and
ending November thirtieth, two thousand twenty-five; and also (ii) at a
rate which is three-eighths of one percent additional to the three
percent rate authorized above in this paragraph, and which is also
additional to the five-eighths of one percent rate also authorized above
in this clause for such county, for the period beginning March first,
two thousand seven and ending November thirtieth, two thousand
twenty-five;

(24) the county of Chenango is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning September first, two thousand two, and ending November
thirtieth, two thousand twenty-five;

(25) the county of Monroe is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for the period beginning
December first, nineteen hundred ninety-three and ending November
thirtieth, two thousand twenty-five;

(26) the county of Steuben is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning December first, nineteen hundred ninety-two and ending
November thirtieth, two thousand twenty-five;

(27) the county of Chemung is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning December first, two thousand two, and ending November
thirtieth, two thousand twenty-five;

(28) the county of Seneca is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate that is one percent additional to the three percent rate
authorized above in this paragraph for such county for the period
beginning December first, two thousand two and ending November
thirtieth, two thousand twenty-five;

* (29) the county of Niagara is hereby further authorized and
empowered to adopt and amend local laws, ordinances or resolutions
imposing such taxes at a rate which is one percent additional to the
three percent rate authorized above in this paragraph for such county
for the period beginning March first, two thousand three, and ending
November thirtieth, two thousand twenty-five;

* NB There are 2 clause (29)'s

* (29) the county of Dutchess is hereby further authorized and
empowered to adopt and amend local laws, ordinances or resolutions
imposing such taxes at a rate which is three-quarters of one percent
additional to the three percent rate authorized above in this paragraph
for such county for the period beginning March first, two thousand
three, and ending November thirtieth, two thousand twenty-five;

* NB There are 2 clause (29)'s

(30) the county of Yates is hereby further authorized and empowered to
adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning September first, two thousand three, and ending November
thirtieth, two thousand twenty-five;

* (31) the county of Schenectady is hereby further authorized and
empowered to adopt and amend local laws, ordinances or resolutions
imposing such taxes at a rate which is one-half of one percent
additional to the three percent rate authorized above in this paragraph
for such county for the period beginning June first, two thousand three,
and ending November thirtieth, two thousand twenty-five;

* NB There are 2 clause (31)'s

* (31) the county of Montgomery is hereby further authorized and
empowered to adopt and amend local laws, ordinances or resolutions
imposing such taxes at a rate which is one percent additional to the
three percent rate authorized above in this paragraph for such county
for the period beginning June first, two thousand three, and ending
November thirtieth, two thousand twenty-five;

* NB There are 2 clause (31)'s

(32) the county of Livingston is hereby further authorized and
empowered to adopt and amend local laws, ordinances or resolutions
imposing such taxes at a rate which is one percent additional to the
three percent rate authorized above in this paragraph for such county
for the period beginning June first, two thousand three, and ending
November thirtieth, two thousand twenty-five;

(33) the county of Sullivan is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate that is: (i) one-half of one percent additional to the
three percent rate authorized above in this paragraph for such county
for the period beginning June first, two thousand three, and ending
November thirtieth, two thousand twenty-five; and (ii) an additional
one-half of one percent in addition to the other rates authorized above
in this paragraph for such county for the period beginning June first,
two thousand seven and ending November thirtieth, two thousand
twenty-five;

* (34) the county of Otsego is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning December first, two thousand three, and ending November
thirtieth, two thousand twenty-five;

* NB There are 3 clause (34)'s

* (34) the county of Delaware is hereby further authorized and
empowered to adopt and amend local laws, ordinances or resolutions
imposing such taxes at a rate that is one percent additional to the
three percent rate authorized above in this paragraph for such county
for the period beginning December first, two thousand three, and ending
November thirtieth, two thousand thirteen;

* NB There are 3 clause (34)'s

* (34) the county of Wayne is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate that is one percent additional to the three percent rate
authorized above in this paragraph for such county for the period
beginning December first, two thousand five, and ending November
thirtieth, two thousand twenty-five;

* NB There are 3 clause (34)'s

* (35) the county of Schoharie is hereby further authorized and
empowered to adopt and amend local laws, ordinances or resolutions
imposing such taxes at a rate which is one percent additional to the
three percent rate authorized above in this paragraph for such county
for the period beginning June first, two thousand four, and ending
November thirtieth, two thousand twenty-five;

* NB There are 3 clause (35)'s

* (35) the county of Madison is hereby further authorized and
empowered to adopt and amend local laws, ordinances or resolutions
imposing such taxes at a rate which is one percent additional to the
three percent rate authorized above in this paragraph for such county
for the period beginning June first, two thousand four, and ending
November thirtieth, two thousand twenty-five;

* NB There are 3 clause (35)'s

* (35) the county of Orange is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is three-quarters of one percent additional to the
three percent rate authorized above in this paragraph for such county
for the period beginning June first, two thousand four, and ending
November thirtieth, two thousand twenty-five;

* NB There are 3 clause (35)'s

* (36) the county of Clinton is hereby further authorized and
empowered to adopt and amend local laws, ordinances or resolutions
imposing such taxes at a rate which is one percent additional to the
three percent rate authorized above in this paragraph for such county
for the period beginning December first, two thousand seven, and ending
November thirtieth, two thousand twenty-five;

* NB There are 4 clause (36)'s

* (36) the county of Lewis is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate that is one percent additional to the three percent rate
authorized above in this paragraph for such county for the period
beginning June first, two thousand four, and ending November thirtieth,
two thousand twenty-five;

* NB There are 4 clause (36)'s

* (36) the county of Oswego is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning September first, two thousand four, and ending November
thirtieth, two thousand twenty-five;

* NB There are 4 clause (36)'s

* (36) the county of Essex is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning December first, two thousand thirteen, and ending November
thirtieth, two thousand twenty-five;

* NB There are 4 clause (36)'s

* (37) the county of Jefferson is hereby further authorized and
empowered to adopt and amend local laws, ordinances or resolutions
imposing such taxes at a rate which is one percent additional to the
three percent rate authorized above in this paragraph for such county
for the period beginning December first, two thousand fifteen, and
ending November thirtieth, two thousand twenty-five;

* NB There are 2 clause (37)'s

* (37) the county of Onondaga is hereby further authorized and
empowered to adopt and amend local laws, ordinances or resolutions
imposing such taxes at a rate that is one percent additional to the
three percent rate authorized above in this paragraph for such county
for the period beginning September first, two thousand four, and ending
November thirtieth, two thousand twenty-five;

* NB There are 2 clause (37)'s

(38) the county of Chautauqua is hereby further authorized and
empowered to adopt and amend local laws, ordinances or resolutions
imposing such taxes at a rate that is: (i) one and one-quarter percent
additional to the three percent rate authorized above in this paragraph
for such county for the period beginning March first, two thousand five
and ending August thirty-first, two thousand six; (ii) one percent
additional to the three percent rate authorized above in this paragraph
for such county for the period beginning September first, two thousand
six and ending November thirtieth, two thousand seven; (iii)
three-quarters of one percent additional to the three percent rate
authorized above in this paragraph for such county for the period
beginning December first, two thousand seven and ending November
thirtieth, two thousand ten; (iv) one-half of one percent additional to
the three percent rate authorized above in this paragraph for such
county for the period beginning December first, two thousand ten and
ending November thirtieth, two thousand fifteen; and (v) one percent
additional to the three percent rate authorized above in this clause for
such county for the period beginning December first, two thousand
fifteen and ending November thirtieth, two thousand twenty-five;

* (39) the county of Fulton is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning September first, two thousand five, and ending November
thirtieth, two thousand twenty-five;

* NB There are 2 clause (39)'s

* (39) the county of Putnam is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate that is: (i) one-half of one percent additional to the
three percent rate authorized above in this paragraph for such county
for the period beginning September first, two thousand five and ending
August thirty-first, two thousand seven; and (ii) one percent additional
to the three percent rate authorized above in this paragraph for such
county for the period beginning September first, two thousand seven and
ending November thirtieth, two thousand twenty-five;

* NB There are 2 clause (39)'s

* (40) the county of Franklin is hereby further authorized and
empowered to adopt and amend local laws, ordinances or resolutions
imposing such taxes at a rate that is one percent additional to the
three percent rate authorized above in this paragraph for such county
for the period beginning June first, two thousand six and ending
November thirtieth, two thousand twenty-five;

* NB There are 2 clause (40)'s

* (40) the county of Ontario is hereby further authorized and
empowered to adopt and amend local laws, ordinances or resolutions
imposing such taxes at a rate that is: (A) one-eighth of one percent
additional to the three percent rate authorized above in this paragraph
for such county for the period beginning June first, two thousand six
and ending November thirtieth, two thousand twenty-five; and also (B) at
a rate that is three-eighths of one percent additional to the three
percent rate authorized above in this paragraph, and that is also
additional to the one-eighth of one percent rate authorized in this
clause for such county, for the period beginning September first, two
thousand nine and ending November thirtieth, two thousand twenty-five;

* NB There are 2 clause (40)'s

* (41) The county of St. Lawrence is hereby further authorized and
empowered to adopt and amend local laws, ordinances or resolutions
imposing such taxes at a rate that is one percent additional to the
three percent rate authorized above in this paragraph for such county
for the period beginning December first, two thousand thirteen and
ending November thirtieth, two thousand twenty-five;

* NB There are 3 clause (41)'s

* (41) The county of Hamilton is hereby further authorized and
empowered to adopt and amend local laws, ordinances or resolutions
imposing such taxes at a rate that is one percent additional to the
three percent rate authorized above in this paragraph for such county
for the period beginning December first, two thousand thirteen and
ending November thirtieth, two thousand twenty-five;

* NB There are 3 clause (41)'s

* (41) the county of Delaware is hereby further authorized and
empowered to adopt and amend local laws, ordinances or resolutions
imposing such taxes at a rate which is one percent additional to the
three percent rate authorized above in this paragraph for such county
for the period beginning September first, two thousand two, and ending
November thirtieth, two thousand twenty-five;

* NB There are 3 clause (41)'s

(42) the county of Westchester is hereby further authorized and
empowered to adopt and amend local laws, ordinances or resolutions
imposing such taxes at a rate that is one percent additional to the
three percent rate authorized above in this paragraph for such county
for the period beginning August first, two thousand nineteen and ending
November thirtieth, two thousand twenty-five;

(ii) with respect to the following cities * (1) the city of Yonkers is
hereby further authorized and empowered to adopt and amend local laws,
ordinances or resolutions imposing such taxes at a rate which is: (a)
one percent additional to the three percent rate authorized above in
this paragraph for such city; and (b) one-half of one percent in
addition to the other rates authorized in this paragraph for such city
for the period beginning September first, two thousand fifteen and
ending November thirtieth, two thousand twenty-five;

* NB Effective until November 30, 2025

* (1) the city of Yonkers is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such city;

* NB Effective November 30, 2025

(2) the city of Mount Vernon is hereby further authorized and
empowered to adopt and amend local laws, ordinances or resolutions
imposing such taxes at a rate which is one percent additional to the
three percent rate authorized above in this paragraph for such city;

(3) the city of White Plains is hereby further authorized and
empowered to adopt and amend local laws, ordinances or resolutions
imposing such taxes at a rate which is: (i) one-half of one percent
additional to the three percent rate authorized above in this paragraph
for such city for the period beginning September first, nineteen hundred
ninety-three and ending August thirty-first, two thousand twenty-five;
and (ii) an additional one-quarter of one percent in addition to the
other rates authorized in this paragraph for such city for the period
beginning March first, two thousand eight and ending August
thirty-first, two thousand twenty-five; and (iii) an additional
one-quarter of one percent in addition to the other rates authorized in
this paragraph for such city for the period beginning June first, two
thousand ten and ending August thirty-first, two thousand twenty-five;

(4) the city of New Rochelle is hereby further authorized and
empowered to adopt and amend local laws, ordinances or resolutions
imposing such taxes at a rate which is one percent additional to the
three percent rate authorized above in this paragraph for such city for
the period beginning September first, nineteen hundred ninety-three and
ending December thirty-first, two thousand twenty-five;

(5) the city of Fulton is hereby further authorized and empowered to
adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such city for the period
beginning March first, two thousand three, and ending November
thirtieth, two thousand seven;

(6) the city of Oswego is hereby further authorized and empowered to
adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such city for the period
beginning September first, two thousand four, and ending November
thirtieth, two thousand twenty-five;

* (iii) the maximum rate referred to in section twelve hundred
twenty-four of this article shall be calculated without reference to the
following additional rates authorized in subparagraphs (i) and (ii) of
this paragraph: one and one-half percent for the county of Allegany; one
percent for the counties of Rensselaer, Erie, Cattaraugus, Chautauqua,
Wyoming, Ulster, Albany, Suffolk, Essex, Greene, Orleans, Franklin,
Hamilton, Herkimer, Jefferson, Genesee, Columbia, Schuyler, Chenango,
Monroe, Steuben, Chemung, Seneca, Livingston, Niagara, Yates, Tioga,
Montgomery, Delaware, Wayne, Schoharie, Putnam, Clinton, St. Lawrence
and Onondaga and the cities of Mount Vernon and New Rochelle;
three-quarters of one percent for the counties of Dutchess, Lewis, and
Orange; one percent and three-quarters of one percent or one-half of one
percent for the county of Oneida; three-quarters of one percent and
one-half of one percent for the county of Nassau; one-half of one
percent and one-quarter of one percent and one-quarter of one percent
for the city of White Plains; one-half or one percent for the county of
Tompkins; three-eighths of one percent and five-eighths of one percent
for the county of Rockland; one-half of one percent for the counties of
Putnam and Schenectady; one-eighth of one percent and three-eighths of
one percent for the county of Ontario; one-half of one percent and
one-half of one percent for the county of Sullivan; one percent and
one-half of one percent for the city of Yonkers;

* NB Effective until November 30, 2025

* (iii) the maximum rate referred to in section twelve hundred
twenty-four of this article shall be calculated without reference to the
following additional rates authorized in subparagraphs (i) and (ii) of
this paragraph: one and one-half percent for the county of Allegany; one
percent for the counties of Rensselaer, Erie, Cattaraugus, Chautauqua,
Wyoming, Ulster, Albany, Suffolk, Essex, Greene, Orleans, Franklin,
Hamilton, Herkimer, Jefferson, Genesee, Columbia, Schuyler, Chenango,
Monroe, Steuben, Chemung, Seneca, Livingston, Niagara, Yates, Tioga,
Montgomery, Delaware, Wayne, Schoharie, Putnam, Clinton, St. Lawrence
and Onondaga and the cities of Yonkers, Mount Vernon and New Rochelle;
three-quarters of one percent for the counties of Dutchess, Lewis, and
Orange; one percent and three-quarters of one percent or one-half of one
percent for the county of Oneida; three-quarters of one percent and
one-half of one percent for the county of Nassau; one-half of one
percent and one-quarter of one percent and one-quarter of one percent
for the city of White Plains; one-half or one percent for the county of
Tompkins; three-eighths of one percent and five-eighths of one percent
for the county of Rockland; one-half of one percent for the counties of
Putnam and Schenectady; one-eighth of one percent and three-eighths of
one percent for the county of Ontario; and one-half of one percent and
one-half of one percent for the county of Sullivan;

* NB Effective November 30, 2025

(iv) with respect to certain counties in the metropolitan commuter
transportation district, if the county of Dutchess, the county of Orange
or the county of Rockland withdraws from the metropolitan commuter
transportation district pursuant to section twelve hundred
seventy-nine-b of the public authorities law, such county is hereby
authorized and empowered, in the alternative, to adopt and amend local
laws, ordinances or resolutions imposing such taxes at the rate of
five-eighths, seven-eighths, one and one-eighth, one and three-eighths,
one and five-eighths, one and seven-eighths, two and one-eighth, two and
three-eighths, two and five-eighths, two and seven-eighths, three and
one-eighth or three and three-eighths percent if the revenues from a
three-eighths percent rate of such tax are required by such local laws,
ordinances or resolutions to be set aside for mass transportation
purposes; all such taxes to be administered, collected and distributed
by the commissioner as provided in subpart B of part III and in part IV
of this article:

(a) (1) Either, all of the taxes described in article twenty-eight of
this chapter, at the same uniform rate, as to which taxes all provisions
of the local laws, ordinances or resolutions imposing such taxes shall
be identical, except as to rate and except as otherwise provided, with
the corresponding provisions in such article twenty-eight, including the
definition and exemption provisions of such article, so far as the
provisions of such article twenty-eight can be made applicable to the
taxes imposed by such city or county and with such limitations and
special provisions as are set forth in this article. The taxes
authorized under this subdivision may not be imposed by a city or county
unless the local law, ordinance or resolution imposes such taxes so as
to include all portions and all types of receipts, charges or rents,
subject to state tax under sections eleven hundred five and eleven
hundred ten of this chapter, except as otherwise provided.
Notwithstanding the foregoing, a tax imposed by a city or county
authorized under this subdivision shall not include the tax imposed on
charges for admission to race tracks and simulcast facilities under
subdivision (f) of section eleven hundred five of this chapter. (i) Any
local law, ordinance or resolution enacted by any city of less than one
million or by any county or school district, imposing the taxes
authorized by this subdivision, shall, notwithstanding any provision of
law to the contrary, exclude from the operation of such local taxes all
sales of tangible personal property for use or consumption directly and
predominantly in the production of tangible personal property, gas,
electricity, refrigeration or steam, for sale, by manufacturing,
processing, generating, assembly, refining, mining or extracting; and
all sales of tangible personal property for use or consumption
predominantly either in the production of tangible personal property,
for sale, by farming or in a commercial horse boarding operation, or in
both; and all sales of fuel sold for use in commercial aircraft and
general aviation aircraft; and, unless such city, county or school
district elects otherwise, shall omit the provision for credit or refund
contained in clause six of subdivision (a) or subdivision (d) of section
eleven hundred nineteen of this chapter. (ii) Any local law, ordinance
or resolution enacted by any city, county or school district, imposing
the taxes authorized by this subdivision, shall omit the residential
solar energy systems equipment and electricity exemption provided for in
subdivision (ee), the commercial solar energy systems equipment and
electricity exemption provided for in subdivision (ii), the commercial
fuel cell electricity generating systems equipment and electricity
generated by such equipment exemption provided for in subdivision (kk)
and the clothing and footwear exemption provided for in paragraph thirty
of subdivision (a) of section eleven hundred fifteen of this chapter,
unless such city, county or school district elects otherwise as to such
residential solar energy systems equipment and electricity exemption,
such commercial solar energy systems equipment and electricity
exemption, commercial fuel cell electricity generating systems equipment
and electricity generated by such equipment exemption or such clothing
and footwear exemption.

(2) A sale of tangible personal property to a person for use by him in
performing the services of laundering, drycleaning, tailoring, weaving,
pressing, shoe repairing and shoe shining, subject to the tax imposed
under the authority of paragraph (1) of this subdivision, shall not be
deemed a purchase for resale for purposes of the taxes imposed by
article twenty-eight and pursuant to the authority of this article. The
transitional provisions contained in section eleven hundred six shall
apply to a tax imposed under the authority of clauses (A) or (B) of
paragraph (1) of this subdivision in the same manner and to the same
extent as applicable to the taxes imposed under subdivision (c) of
section eleven hundred five except that an equivalent date shall be
substituted to accord with the date when the tax imposed pursuant to the
authority of such clause shall become effective.

(3) (i) Notwithstanding any other provision of law to the contrary but
not with respect to cities subject to the provisions of section eleven
hundred eight of this chapter, any city or county, except a county
wholly contained within a city, may provide that the taxes imposed,
pursuant to this subdivision, by such city or county on the retail sale
or use of fuel oil and coal used for residential purposes, the retail
sale or use of wood used for residential heating purposes, the sale,
other than for resale, of propane (except when sold in containers of
less than one hundred pounds), natural gas, electricity, steam and gas,
electric and steam services used for residential purposes and the use of
gas or electricity used for residential purposes may be imposed at a
lower rate than the uniform local rate imposed pursuant to the opening
paragraph of this section, as long as such rate is one of the rates
authorized by such paragraph or such sale or use may be exempted from
such taxes. Provided, however, such lower rate must apply to all such
energy sources and services and at the same rate and no such exemption
may be enacted unless such exemption applies to all such energy sources
and services. The provisions of this subparagraph shall not apply to a
sale or use of diesel motor fuel which involves a delivery at a filling
station or into a repository which is equipped with a hose or other
apparatus by which such fuel can be dispensed into the fuel tank of a
motor vehicle.

(ii) The transitional provisions in subdivision (c) of section eleven
hundred five-A shall apply to a change in rate or to an exemption
adopted pursuant to the authority of this paragraph in the same manner
and to the same extent as applicable under section eleven hundred five-A
except that equivalent dates shall be substituted to accord with the
date when the rate or exemption adopted pursuant to this paragraph shall
become effective. The provisions in subdivisions (d) and (e) of section
eleven hundred five-A shall apply so far as such provisions can be made
applicable under this paragraph.

(iii) Notwithstanding the provisions of subdivision (d) of this
section to the contrary, any local law, ordinance or resolution, enacted
pursuant to the authority of this paragraph, (A) may be made applicable
to the quarterly period ending February twenty-ninth, nineteen hundred
eighty if a certified copy of such law, ordinance or resolution is
mailed by registered mail to the state tax commission at its office in
Albany on or before November twentieth, nineteen hundred seventy-nine,
(B) may go into effect on January first, nineteen hundred eighty, if a
certified copy of such law, ordinance or resolution is mailed by
registered mail to the state tax commission at its office in Albany at
least thirty days prior to such effective date and (C) may exempt from
tax, effective October first, nineteen hundred eighty, the energy
sources and services described in subparagraph (i) of this paragraph.

(iv) Notwithstanding any other provision of law, the one percent
additional tax which Cattaraugus county is authorized to adopt pursuant
to the opening paragraph of this section shall not be imposed on the
retail sale or use of the energy sources and services described in
subparagraph (i) of this paragraph.

(4) Notwithstanding any other provision of law to the contrary, any
local law enacted by any city of one million or more that imposes the
taxes authorized by this subdivision (i) may omit the exception provided
in subparagraph (ii) of paragraph three of subdivision (c) of section
eleven hundred five of this chapter for receipts from laundering,
dry-cleaning, tailoring, weaving, pressing, shoe repairing and shoe
shining; (ii) may impose the tax described in paragraph six of
subdivision (c) of section eleven hundred five of this chapter at a rate
in addition to the rate prescribed by this section not to exceed two
percent in multiples of one-half of one percent; (iii) shall provide
that the tax described in paragraph six of subdivision (c) of section
eleven hundred five of this chapter does not apply to facilities owned
and operated by the city or an agency or instrumentality of the city or
a public corporation the majority of whose members are appointed by the
chief executive officer of the city or the legislative body of the city
or both of them; (iv) shall not include any tax on receipts from, or the
use of, the services described in paragraph seven of subdivision (c) of
section eleven hundred five of this chapter; (v) shall provide that, for
purposes of the tax described in subdivision (e) of section eleven
hundred five of this chapter, "permanent resident" means any occupant of
any room or rooms in a hotel for at least one hundred eighty consecutive
days with regard to the period of such occupancy; (vi) may omit the
exception provided in paragraph one of subdivision (f) of section eleven
hundred five of this chapter for charges to a patron for admission to,
or use of, facilities for sporting activities in which the patron is to
be a participant, such as bowling alleys and swimming pools; (vii) may
provide the clothing and footwear exemption in paragraph thirty of
subdivision (a) of section eleven hundred fifteen of this chapter, and,
notwithstanding any provision of subdivision (d) of this section to the
contrary, any local law providing for such exemption or repealing such
exemption, may go into effect on any one of the following dates: March
first, June first, September first or December first; (viii) shall omit
the exemption provided in paragraph forty-one of subdivision (a) of
section eleven hundred fifteen of this chapter; (ix) shall omit the
exemption provided in subdivision (c) of section eleven hundred fifteen
of this chapter insofar as it applies to fuel, gas, electricity,
refrigeration and steam, and gas, electric, refrigeration and steam
service of whatever nature for use or consumption directly and
exclusively in the production of gas, electricity, refrigeration or
steam; (x) shall omit, unless such city elects otherwise, the provision
for refund or credit contained in clause six of subdivision (a) or in
subdivision (d) of section eleven hundred nineteen of this chapter;
(xii) shall omit, unless such city elects otherwise, the exemption for
residential solar energy systems equipment and electricity provided in
subdivision (ee) of section eleven hundred fifteen of this chapter;
(xiii) shall omit, unless such city elects otherwise, the exemption for
commercial solar energy systems equipment and electricity provided in
subdivision (ii) of section eleven hundred fifteen of this chapter; and
** (xiv) shall exclude from the operation of such local taxes all sales
of fuel sold for use in commercial aircraft and general aviation
aircraft.

** NB There are 2 sbpar (xiv)'s
** (xiv) shall omit, unless such city elects otherwise, the exemption
for commercial fuel cell electricity generating systems equipment and
electricity generated by such equipment provided in subdivision (kk) of
section eleven hundred fifteen of this chapter.

** NB There are 2 sbpar (xiv)'s
Any reference in this chapter or in any local law, ordinance or
resolution enacted pursuant to the authority of this article to former
subdivisions (n) or (p) of this section shall be deemed to be a
reference to clauses (xii) or (xiii) of this paragraph, respectively,
and any such local law, ordinance or resolution that provides the
exemptions provided in such former subdivisions (n) and/or (p) shall be
deemed instead to provide the exemptions provided in clauses (xii)
and/or (xiii) of this paragraph.

(b) (1) Or, one or more of the taxes described in subdivisions (b),
(d), (e) and (f) of section eleven hundred five of this chapter, at the
same uniform rate, including the transitional provisions in section
eleven hundred six of this chapter covering such taxes, but not the
taxes described in subdivisions (a) and (c) of section eleven hundred
five of this chapter. Provided, further, that where the tax described in
subdivision (b) of section eleven hundred five of this chapter is
imposed, the compensating use taxes described in clauses (E), (G) and
(H) of subdivision (a) of section eleven hundred ten of this chapter
shall also be imposed. Provided, further, that where the taxes described
in subdivision (b) of section eleven hundred five of this chapter are
imposed, such taxes shall omit: (A) the provision for refund or credit
contained in subdivision (d) of section eleven hundred nineteen of this
chapter with respect to such taxes described in such subdivision (b) of
section eleven hundred five unless such city or county elects to provide
such provision or, if so elected, to repeal such provision; (B) the
exemption provided in paragraph two of subdivision (ee) of section
eleven hundred fifteen of this chapter unless such county or city elects
otherwise; (C) the exemption provided in paragraph two of subdivision
(ii) of section eleven hundred fifteen of this chapter, unless such
county or city elects otherwise; and (D) the exemption provided in
paragraph two of subdivision (kk) of section eleven hundred fifteen of
this chapter, unless such county or city elects otherwise; and provided
further that where the tax described in subdivision (f) of such section
eleven hundred five is imposed, such tax shall not apply to charges for
admission to race tracks and simulcast facilities.

(2) In respect to the taxes described in such subdivisions (b), (d),
(e) and (f) of section eleven hundred five of this chapter and in such
clauses (E), (G) and (H) of subdivision (a) of section eleven hundred
ten of this chapter and the transitional provisions in such section
eleven hundred six covering those taxes, all provisions of a local law
imposing any such tax, except as to rate and except as otherwise
provided herein, shall be identical with the corresponding provisions in
such article twenty-eight of this chapter, including the definition and
exemption provisions of such article, so far as the provisions of such
article twenty-eight of this chapter can be made applicable to the taxes
imposed by such city or county and with such limitations and special
provisions as are set forth in this article; provided, however, that any
local law enacted by any city of one million or more, imposing the taxes
authorized by this subdivision, shall omit the exemption provided in
subdivision (c) of section eleven hundred fifteen of this chapter and
may omit the exception provided in paragraph (1) of subdivision (f) of
section eleven hundred five of this chapter for charges to a patron for
admission to, or use of, facilities for sporting activities in which
such patron is to be a participant, such as bowling alleys and swimming
pools. The transitional provisions contained in subdivision (d) of
section eleven hundred six of this chapter shall apply in the same
manner and to the same extent to a tax imposed by omitting the exception
in paragraph (1) of subdivision (f) of section eleven hundred five of
this chapter, as described in the preceding sentence, except that an
equivalent date shall be substituted to accord with the date when the
tax so imposed becomes effective. The tax described in any one of such
subdivisions (b), (d), (e) and (f) of section eleven hundred five of
this chapter, including the related transitional provisions in such
section eleven hundred six of this chapter, and the taxes described in
clauses (E), (G) and (H) of subdivision (a) of section eleven hundred
ten of this chapter where the tax described in such subdivision (b) of
section eleven hundred five of this chapter is imposed, may not be
imposed by a city or county unless the local law, ordinance or
resolution imposes such tax so as to include all portions and all types
of receipts, charges or rents, as the case may be, subject to state tax
under the applicable subdivision of section eleven hundred five of this
chapter and uses subject to tax under the applicable provisions of
section eleven hundred ten of this chapter where the tax described in
subdivision (b) of section eleven hundred five of this chapter is
imposed.

(3) (i) Notwithstanding any other provision of law to the contrary but
not with respect to cities subject to the provisions of section eleven
hundred eight of this chapter, any city or county, except a county
wholly contained within a city, may provide that the tax imposed,
pursuant to this subdivision, by such city or county on the sale, other
than for resale, of propane (except when sold in containers of less than
one hundred pounds), natural gas, electricity, steam and gas, electric
and steam services of whatever nature used for residential purposes and
on the use of gas or electricity used for residential purposes may be
imposed at a lower rate than the uniform local rate imposed pursuant to
the opening paragraph of this section, as long as such rate is one of
the rates authorized by such paragraph or such sale or use may be
exempted from such taxes. Provided, however, such lower rate must apply
to all such energy sources and services and at the same rate and no such
exemption, other than the exemption provided for in subdivision (ee) of
section eleven hundred fifteen of this chapter, if such exemption is
elected by such city or county, may be enacted unless such exemption
applies to all such energy sources and services.

(ii) The transitional provisions in subdivision (c) of section eleven
hundred five-A shall apply to a change in rate or to an exemption
adopted pursuant to the authority of this paragraph in the same manner
and to the same extent as applicable under section eleven hundred five-A
except that equivalent dates shall be substituted to accord with the
date when the rate or exemption adopted pursuant to this paragraph shall
become effective. The provisions in subdivisions (d) and (e) of section
eleven hundred five-A shall apply so far as such provisions can be made
applicable under this paragraph.

(iii) Notwithstanding the provisions of subdivision (d) of this
section to the contrary, any local law, ordinance or resolution enacted
pursuant to the authority of this paragraph, (A) may be made applicable
to the quarterly period ending February twenty-ninth, nineteen hundred
eighty if a certified copy of such law, ordinance or resolution is
mailed by registered mail to the state tax commission at its office in
Albany on or before November twentieth, nineteen hundred seventy-nine,
(B) may go into effect on January first, nineteen hundred eighty, if a
certified copy of such law, ordinance or resolution is mailed by
registered mail to the state tax commission at its office in Albany at
least thirty days prior to such effective date and (C) may exempt from
tax, effective October first, nineteen hundred eighty; the energy
sources and services described in subparagraph (i) of this paragraph.

(4) Notwithstanding any provision of this article to the contrary, a
county, city or school district which, pursuant to the authority of this
article, imposes the tax described in subdivision (b) of section eleven
hundred five of this chapter without also imposing all of the other
taxes described in subdivision (a) of this section shall not be
authorized to impose the sales tax on prepaid telephone calling service
described in subparagraph (D) of paragraph one of subdivision (b) of
such section eleven hundred five or the compensating use tax described
in clause (G) of subdivision (a) of section eleven hundred ten of this
chapter; and any reference in this article to the tax described in such
subdivision (b) of section eleven hundred five and any reference in this
article to the tax described in such clause (G) of subdivision (a) of
section eleven hundred ten shall be deemed not to include the sales tax
on prepaid telephone calling service or the compensating use tax
described in such clause (G) of subdivision (a) of section eleven
hundred ten, in cases where the tax described in subdivision (b) of such
section eleven hundred five is imposed by a county, city or school
district which does not also impose all of the other taxes described in
subdivision (a) of this section.

(c) Notwithstanding the prior provisions of this section, where a city
has, pursuant to section twelve hundred twenty-four of this article,
pre-empted the right to impose any of the taxes described in
subdivisions (b), (d), (e) and (f) of section eleven hundred five of
this chapter by imposing one or more of such taxes, and, if the taxes
described in such subdivision (b) of section eleven hundred five of this
chapter are imposed, the compensating use taxes described in clauses
(E), (G) and (H) of subdivision (a) of section eleven hundred ten of
this chapter, as provided for in subdivision (b) of this section, the
county in which such city is located may still impose those taxes
authorized under subdivision (a) or (b) of this section not pre-empted
by such city. Within areas in such county but outside of such city, the
county shall continue to be authorized and empowered to impose the taxes
as authorized in subdivisions (a) and (b) of this section, without any
diminution in the county's right to impose such taxes in areas outside
such city.

(d) A local law, ordinance or resolution imposing any tax pursuant to
this section, increasing or decreasing the rate of such tax, repealing
or suspending such tax, exempting from such tax the energy sources and
services described in paragraph three of subdivision (a) or of
subdivision (b) of this section or changing the rate of tax imposed on
such energy sources and services or providing for the credit or refund
described in clause six of subdivision (a) of section eleven hundred
nineteen of this chapter, or electing or repealing the exemption for
residential solar equipment and electricity in subdivision (ee) of
section eleven hundred fifteen of this article, or the exemption for
commercial solar equipment and electricity in subdivision (ii) of
section eleven hundred fifteen of this article, or electing or repealing
the exemption for commercial fuel cell electricity generating systems
equipment and electricity generated by such equipment in subdivision
(kk) of section eleven hundred fifteen of this article must go into
effect only on one of the following dates: March first, June first,
September first or December first; provided, that a local law, ordinance
or resolution providing for the exemption described in paragraph thirty
of subdivision (a) of section eleven hundred fifteen of this chapter or
repealing any such exemption or a local law, ordinance or resolution
providing for a refund or credit described in subdivision (d) of section
eleven hundred nineteen of this chapter or repealing such provision so
provided must go into effect only on March first. No such local law,
ordinance or resolution shall be effective unless a certified copy of
such law, ordinance or resolution is mailed by registered or certified
mail to the commissioner at the commissioner's office in Albany at least
ninety days prior to the date it is to become effective. However, the
commissioner may waive and reduce such ninety-day minimum notice
requirement to a mailing of such certified copy by registered or
certified mail within a period of not less than thirty days prior to
such effective date if the commissioner deems such action to be
consistent with the commissioner's duties under section twelve hundred
fifty of this article and the commissioner acts by resolution. Where the
restriction provided for in section twelve hundred twenty-three of this
article as to the effective date of a tax and the notice requirement
provided for therein are applicable and have not been waived, the
restriction and notice requirement in section twelve hundred
twenty-three of this article shall also apply.

(e) Certified copies of any local law, ordinance or resolution
described in subdivision (d) of this section shall also be filed with
the city or county clerk, the secretary of state and the state
comptroller within five days after the date it is enacted. Certified
copies of any other local law, ordinance or resolution enacted pursuant
to this section shall be filed with the state tax commission, the city
or county clerk, the secretary of state and the state comptroller within
five days after the date it is enacted.

(f) On the first day of the first month following the month in which a
municipal assistance corporation is created under article ten of the
public authorities law, any taxes imposed pursuant to this section by
the city in aid of which such corporation was created and, except as
hereinafter provided for in subdivisions (h) and (j) of this section,
the power of such city to adopt and amend local laws, ordinances or
resolutions imposing taxes pursuant to the authority of such section
shall, notwithstanding any provision of this article to the contrary, be
suspended until the later of July first, two thousand eight, or the last
day of the month in which all the notes and bonds of such municipal
assistance corporation shall have been fully paid and discharged
together with interest thereon and interest on unpaid installments of
interest.

(g) All of the enabling act provisions, which authorized the
imposition of the taxes suspended pursuant to this section, the local
laws, ordinances, and resolutions imposing such taxes, any regulations
promulgated with respect to such taxes, including the provisions with
respect to assessment, payment, determination, collection and refund of
such taxes, requirements for filing returns, preservation of records and
disposition of revenue shall continue in full force and effect with
respect to all such taxes accrued up to the effective date of such
suspension.

(h) Notwithstanding the provisions of subdivision (f) of this section,
any city having a population of one million or more in which a municipal
assistance corporation is created under article ten of the public
authorities law shall continue to be authorized and empowered to adopt
and amend local laws, imposing taxes, at a rate not to exceed four
percent on the receipts of sales from the services of laundering,
dry-cleaning, tailoring, weaving, pressing, shoe repairing and shoe
shining, and charges to a patron for admission to, or use of, facilities
for sporting activities in which such patron is to be a participant such
as bowling alleys and swimming pools. Such taxes shall be administered,
collected and distributed by the state tax commission as provided in
subpart B of part III and in part IV of this article.

(i) On the first day of the first month following the month in which
the taxes provided for in section eleven hundred seven of this chapter
are terminated, the suspension provided for in subdivision (f) of this
section shall terminate and the sales and compensating use taxes imposed
by a city having a population of one million or more immediately prior
to the effective date of the suspension shall go into full force and
effect, provided that the resumed taxes, and any local law imposing
those taxes, shall incorporate amendments to this article and article
twenty-eight of this chapter so that the resumed taxes are, except as
otherwise provided by law, identical to the taxes authorized to be
imposed by the city.

(j) Notwithstanding the provisions of subdivision (f) of this section,
the city of Troy shall continue to be authorized and empowered to adopt
and amend local laws, ordinances or resolutions imposing taxes pursuant
to the authority of this section during the period that (i) the
municipal assistance corporation for the city of Troy created under
article ten of the public authorities law is in existence, and (ii)
pursuant to section two of chapter one hundred eighty-seven of the laws
of nineteen hundred ninety-five, as it may be amended, the tax described
in section eleven hundred eight of this chapter is not imposed in such
city.

(m) Taxes imposed on native American nation or tribe lands. Where a
non-native American person purchases, for such person's own consumption,
any retail sale item on native American nation or tribe land recognized
by the federal government and reservation land recognized as such by the
state of New York, the commissioner shall promulgate rules and
regulations necessary to implement the collection of sales, excise and
use taxes on such retail sale items.

(o) Notwithstanding any other provision of state or local law,
ordinance or resolution to the contrary: any city having a population of
one million or more in which the taxes imposed by section eleven hundred
seven of this chapter are in effect, acting through its local
legislative body, is hereby authorized and empowered to elect to exempt
from such taxes, or reduce the rate of such taxes on, the same
residential energy sources and services, in the same manner as described
in subparagraph (i) of paragraph three of subdivision (a) of this
section, by enacting a local law or resolution in the form prescribed by
the commissioner pursuant to section twelve hundred fifty-seven of this
article; whereupon, upon compliance with the provisions of subdivisions
(d) and (e) of this section, such enactment of such local law or
resolution shall be deemed to be an amendment to section eleven hundred
seven of this chapter and such section eleven hundred seven shall be
deemed to incorporate such exemption of or reduced rate on such energy
sources and services as if it had been duly enacted by the state
legislature and approved by the governor.