§ 1210-E. Sales and compensating use taxes within Herkimer county. In
addition to the taxes imposed by section twelve hundred ten of this
subpart or any other provision of law, the county of Herkimer is hereby
authorized and empowered to adopt and amend local laws, ordinances or
resolutions imposing within the territorial limits of such county
additional sales and compensating use taxes at the rate of one-quarter
of one percent for the period beginning December first, two thousand
seven and ending November thirtieth, two thousand twenty-five, which
taxes shall be identical to the taxes imposed by such county pursuant to
the authority of section twelve hundred ten of this subpart. Except as
hereinafter provided, all provisions of this article, including the
definition and exemption provisions and the provisions relating to the
administration, collection and distribution by the commissioner, shall
apply for purposes of the taxes authorized by this section in the same
manner and with the same force and effect as if the language of this
article had been incorporated in full in this section and had expressly
referred to the taxes authorized by this section; provided, however,
that any provision relating to a maximum rate shall be calculated
without reference to the rate of additional sales and compensating use
taxes herein authorized. For purposes of part IV of this article,
relating to the disposition of revenues resulting from taxes collected
and administered by the commissioner, the additional sales and
compensating use taxes authorized by this section imposed under the
authority of section twelve hundred ten of this subpart and all
provisions relating to the deposit, administration and disposition of
taxes, penalties and interest relating to taxes imposed by a county
under the authority of section twelve hundred ten of this subpart shall,
except as otherwise provided in this section, apply to the additional
sales and compensating use taxes authorized by this section.