§ 1212. Certain taxes of school districts administered by
commissioner. (a) Any school district which is coterminous with, partly
within or wholly within a city having a population of less than one
hundred twenty-five thousand, is hereby authorized and empowered, by
majority vote of the whole number of its school authorities, to impose
for school district purposes, within the territorial limits of such
school district and without discrimination between residents and
nonresidents thereof, the taxes described in subdivision (b) of section
eleven hundred five (but excluding the tax on prepaid telephone calling
services) and the taxes described in clauses (E) and (H) of subdivision
(a) of section eleven hundred ten, including the transitional provisions
in subdivision (b) of section eleven hundred six of this chapter, so far
as such provisions can be made applicable to the taxes imposed by such
school district and with such limitations and special provisions as are
set forth in this article, such taxes to be imposed at the rate of
one-half, one, one and one-half, two, two and one-half or three percent
which rate shall be uniform for all portions and all types of receipts
and uses subject to such taxes. In respect to such taxes, all provisions
of the resolution imposing them, 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
applicable 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 school district and with
such limitations and special provisions as are set forth in this
article. The taxes described in subdivision (b) of section eleven
hundred five (but excluding the tax on prepaid telephone calling
service) and clauses (E) and (H) of subdivision (a) of section eleven
hundred ten, including the transitional provision in subdivision (b) of
such section eleven hundred six of this chapter, may not be imposed by
such school district unless the resolution imposes such taxes so as to
include all portions and all types of receipts and uses subject to tax
under such subdivision (but excluding the tax on prepaid telephone
calling service) and clauses. Provided, however, that, where a school
district imposes such taxes, such taxes shall omit 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 school
district elects to provide such provision or, if so elected, to repeal
such provision, and shall omit the exemptions provided in paragraph two
of subdivision (ee) and paragraph two of subdivision (ii) of section
eleven hundred fifteen of this chapter unless such school district
elects otherwise, and shall omit the exemption provided in paragraph two
of subdivision (kk) of section eleven hundred fifteen of this chapter
unless such school district elects otherwise.

(b) A tax so imposed shall be in addition to any tax which a county or
city may impose or may be imposing pursuant to this article or any other
law, and may be so imposed notwithstanding any inconsistent provisions
of this article or of any other law and notwithstanding that the county
or city may impose or may be imposing the taxes authorized by section
twelve hundred ten at the maximum rate authorized therefor.

(c) No such action to impose the taxes or provide or repeal the
exemptions authorized by subdivision (a) of this section shall be taken
by a school district until after the school authorities thereof shall
have held a public hearing thereon, after notice given in the manner
required by law for the giving of notice of the annual meeting of the
school district, except that if it be a city school district such notice
shall be given in the manner required by law for a public hearing on its
tentative budget.

(d) All actions taken by majority votes of school authorities pursuant
to this section shall be deemed resolutions under this article and shall
be official records of the school district in which they are taken.

(e) A resolution imposing a tax pursuant to this section, increasing
or decreasing the rate of such tax, or repealing or suspending such tax
must go into effect only on one of the following dates: March first,
June first, September first or December first; provided, that a
resolution providing for the refund or credit described in subdivision
(d) of section eleven hundred nineteen of this chapter or repealing such
provision must go into effect only on March first. No such resolution
shall be effective unless a certified copy of such 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.

(f) Certified copies of any resolution described in subdivision (e) of
this section shall also be filed with the state department of education,
the secretary of state and the state comptroller within five days after
the date it is enacted. Certified copies of any other resolution enacted
pursuant to this section shall be filed with the commissioner, the state
department of education, the secretary of state and the state
comptroller within five days after the date it is enacted.