§ 1224. Prior rights assigned counties and cities. (a) Where a county
contains one or more cities of less than one million, such county shall
have prior right to impose:

(1) any or all of the taxes described in subdivisions (c), (d) and (e)
of section twelve hundred one, as authorized by section twelve hundred
two.

(2) all of the taxes described in article twenty-eight as authorized
by subdivision (a) of section twelve hundred ten, to the extent of
one-half the maximum rates authorized under such subdivision, except as
otherwise provided in this section.

(b) Each city in such a county shall have prior right to impose:

(1) any or all of the taxes described in subdivisions (b), (d), (e)
and (f) of section eleven hundred five, and, where the tax described in
subdivision (b) of section eleven hundred five is imposed, all of the
taxes described in clauses (E), (G) and (H) of subdivision (a) of
section eleven hundred ten of this chapter, as authorized by subdivision
(b) of section twelve hundred ten of this article.

(2) all of the taxes described in article twenty-eight as authorized
by subdivision (a) of section twelve hundred ten, or by section twelve
hundred eleven, to the extent of one-half the maximum aggregate rates
authorized under such subdivision (a) and such section twelve hundred
eleven, except as otherwise provided in this section.

(c) However, where a county containing a city with a population of one
hundred twenty-five thousand or more imposes all of the taxes described
in article twenty-eight as authorized by subdivision (a) of section
twelve hundred ten (1) for county purposes and (2) for educational
purposes or for allocation and distribution to cities and the area
outside cities, in accordance with section twelve hundred sixty-two, the
county shall have the prior right to impose such taxes for county
purposes at not to exceed one-third of the maximum rate authorized under
subdivision (a) of section twelve hundred ten and prior right to impose
such taxes for educational purposes or for such allocation and
distribution, or both, at not to exceed one-third of such maximum rate.
In such event, a city in the county shall have prior right to impose
such taxes at not to exceed one-third of such maximum rate.

(c-1) Notwithstanding any other provision of law: (1) Where a county
containing one or more cities with a population of less than one million
has elected the exemption for residential solar energy systems equipment
and electricity provided in subdivision (ee) of section eleven hundred
fifteen of this chapter, the exemption for commercial solar energy
systems equipment and electricity provided in subdivision (ii) of such
section eleven hundred fifteen, or both such exemptions, a city within
such county shall have the prior right to impose tax on such exempt
equipment and/or electricity to the extent of one half of the maximum
rates authorized under subdivision (a) of section twelve hundred ten of
this article;

(2) Where a city of less than one million has elected the exemption
for residential solar energy systems equipment and electricity provided
in subdivision (ee) of section eleven hundred fifteen of this chapter,
the exemption for commercial solar energy systems equipment and
electricity provided in subdivision (ii) of such section eleven hundred
fifteen, or both such exemptions, the county in which such city is
located shall have the prior right to impose tax on such exempt
equipment and/or electricity to the extent of one half of the maximum
rates authorized under subdivision (a) of section twelve hundred ten of
this article.

(c-2) Notwithstanding any other provision of law: (1) Where a county
containing one or more cities with a population of less than one million
has elected the exemption for commercial fuel cell electricity
generating systems equipment and electricity generated by such equipment
provided in subdivision (kk) of such section eleven hundred fifteen, a
city within such county shall have the prior right to impose tax on such
exempt equipment and/or electricity to the extent of one half of the
maximum rates authorized under subdivision (a) of section twelve hundred
ten of this article;

(2) Where a city of less than one million has elected the exemption
for commercial fuel cell electricity generating systems equipment and
electricity generated by such equipment provided in subdivision (kk) of
such section eleven hundred fifteen, the county in which such city is
located shall have the prior right to impose tax on such exempt
equipment and/or electricity to the extent of one half of the maximum
rates authorized under subdivision (a) of section twelve hundred ten of
this article.

* (d) The city of Yonkers shall have the sole right to impose the
additional one percent and one-half of one percent rate of tax which
such city is authorized to impose pursuant to the authority of section
twelve hundred ten, such additional rates of tax shall be in addition to
any other tax which such city may impose or may be imposing pursuant to
this article or any other law and such additional rates of tax shall not
be subject to pre-emption. The maximum three percent rate referred to in
this section shall be calculated without reference to the additional one
percent and one-half of one percent rate of tax which the city of
Yonkers is authorized and empowered to adopt pursuant to section twelve
hundred ten of this article.

* NB Effective until November 30, 2025

* (d) The city of Yonkers shall have the sole right to impose the
additional one percent rate of tax which such city is authorized to
impose pursuant to the authority of section twelve hundred ten, such
additional rate of tax shall be in addition to any other tax which such
city may impose or may be imposing pursuant to this article or any other
law and such additional rate of tax shall not be subject to pre-emption.
The maximum three percent rate referred to in this section shall be
calculated without reference to the additional one percent rate of tax
which the city of Yonkers is authorized and empowered to adopt pursuant
to section twelve hundred ten.

* NB Effective November 30, 2025

(e) The county of Erie shall have the sole right to impose the
additional one percent rate and the additional three-quarters of one
percent rate of tax which such county is authorized to impose pursuant
to the authority of section twelve hundred ten of this article, such
additional rates of tax shall be in addition to any other tax which such
county may impose or may be imposing pursuant to this article or any
other law and such additional rates of tax shall not be subject to
preemption. The maximum three percent rate referred to in this section
shall be calculated without reference to the additional one percent rate
and the additional three-quarters of one percent rate of tax which the
county of Erie is authorized and empowered to adopt pursuant to section
twelve hundred ten of this article.

(f) The city of Mount Vernon shall have the sole right to impose the
additional one percent rate of tax which such city is authorized to
impose pursuant to the authority of section twelve hundred ten, such
additional rate of tax shall be in addition to any other tax which such
city may impose or may be imposing pursuant to this article or any other
law and such additional rate of tax shall not be subject to pre-emption.
The maximum three percent rate referred to in this section shall be
calculated without reference to the additional one percent rate of tax
which the city of Mount Vernon is authorized and empowered to adopt
pursuant to section twelve hundred ten.

(g) The county of Cattaraugus shall have the sole right to impose the
additional one percent rate of tax which such county is authorized to
impose pursuant to the authority of section twelve hundred ten, such
additional rate of tax shall be in addition to any other tax which such
county may impose or may be imposing pursuant to this article or any
other law and such additional rate of tax shall not be subject to
preemption. The maximum three percent rate referred to in this section
shall be calculated without reference to the additional one percent rate
of tax which the county of Cattaraugus is authorized and empowered to
adopt pursuant to section twelve hundred ten.

(h) In the city of Poughkeepsie in the county of Dutchess, if the
aggregate rate of such tax imposed in such city by such county and such
city is three and three-eighths percent, the three-eighths percent rate
of such tax imposed by such county in such city which has been set aside
for mass transportation purposes shall not be subject to preemption.

(i) The city of Rome shall have the sole right to impose the
additional one-quarter of one percent rate of tax which such city is
authorized to impose pursuant to the authority of section twelve hundred
ten of this article. Such additional rate of tax shall be in addition to
any other tax which such city may impose or may be imposing pursuant to
this article or any other law and such additional rate of tax shall not
be subject to pre-emption. The maximum three percent referred to in this
section shall be calculated without reference to the additional
one-quarter of one percent rate of tax which the city of Rome is
authorized and empowered to adopt pursuant to section twelve hundred ten
of this article.

* (j) The county of Albany shall have the sole right to impose the
additional one percent rate of tax which such county is authorized to
impose pursuant to the authority of section twelve hundred ten, such
additional rate of tax shall be in addition to any other tax which such
county may impose or may be imposing pursuant to this article or any
other law and such additional rate of tax shall not be subject to
preemption. The maximum three percent rate referred to in this section
shall be calculated without reference to the additional one percent rate
of tax which the county of Albany is authorized and empowered to adopt
pursuant to section twelve hundred ten.

* NB There are 4 sub (j)'s

* (j) The county of Tompkins shall have the sole right to impose the
additional one-half or one percent rate of tax which such county is
authorized to impose pursuant to the authority of section twelve hundred
ten of this article, such additional rate of tax shall be in addition to
any other tax which such county may impose or may be imposing pursuant
to this article or any other law and such additional rate of tax shall
not be subject to preemption. The maximum three percent rate referred to
in this section shall be calculated without reference to the additional
one-half or one percent rate of tax which the county of Tompkins is
authorized and empowered to adopt pursuant to section twelve hundred ten
of this article.

* NB There are 4 sub (j)'s

* (j) The county of Monroe shall have the sole right to impose each
additional one-half of one percent rate of tax and the additional one
percent rate of tax which such county is authorized to impose pursuant
to the authority of clauses (i), (ii) and (iii) of the opening paragraph
of section twelve hundred ten that relate to the county of Monroe and
each such additional rate of tax shall be in addition to any other tax
which such county may impose or may be imposing pursuant to this article
or any other law and each such additional rate of tax shall not be
subject to preemption. The maximum three percent rate referred to in
this section shall be calculated without reference to each additional
one-half of one percent rate of tax and the additional one percent rate
of tax which the county of Monroe is authorized and empowered to adopt
pursuant to clauses (i), (ii) and (iii) of the opening paragraph of
section twelve hundred ten that relate to the county of Monroe.

* NB There are 4 sub (j)'s

* (j) The county of Oneida shall have the sole right to impose the
additional one percent and either the additional three-quarters of one
percent or one-half of one percent rates of tax which such county is
authorized to impose pursuant to the authority of section twelve hundred
ten of this article. Such additional rates of tax shall be in addition
to any other tax which such county may impose or may be imposing
pursuant to this article or any other law and such additional rates of
tax shall not be subject to preemption. The net collections from the
additional three-quarters of one percent or one-half of one percent rate
authorized pursuant to subclause (ii) of clause thirteen of subparagraph
(i) of the opening paragraph of section twelve hundred ten of this
article shall not be subject to any revenue distribution agreement
entered into pursuant to the authority of subdivision (c) of section
twelve hundred sixty-two of this article. The maximum three percent rate
referred to in this section shall be calculated without reference to any
of the additional rates of tax which the county of Oneida is authorized
and empowered to adopt pursuant to section twelve hundred ten of this
article.

* NB There are 4 sub (j)'s

(k) For purposes of this section, the term "prior right" shall mean
the preferential right to impose any tax described in sections twelve
hundred two and twelve hundred three, twelve hundred ten and twelve
hundred eleven and thereby to pre-empt such tax and to preclude another
municipal corporation from imposing or continuing the imposition of such
tax to the extent that such right is exercised. However, the right of
pre-emption shall only apply within the territorial limits of the taxing
jurisdiction having the right of pre-emption.

(l) The county of Steuben shall have the sole right to impose the
additional one percent rate of tax which such county is authorized to
impose pursuant to the authority of section twelve hundred ten, such
additional rate of tax shall be in addition to any other tax which such
county may impose or may be imposing pursuant to this article or any
other law and such additional rate of tax shall not be subject to
preemption. The maximum three percent rate referred to in this section
shall be calculated without reference to the additional one percent rate
of tax which the county of Steuben is authorized and empowered to adopt
pursuant to section twelve hundred ten.

(m) The city of White Plains shall have the sole right to impose the
additional one-half of one percent and the additional one-quarter of one
percent and the additional one-quarter of one percent rates of tax which
such city is authorized to impose pursuant to the authority of section
twelve hundred ten of this chapter. Such additional rates of tax shall
be in addition to any other tax which such city may impose or may be
imposing pursuant to this article or any other law and such additional
rates of tax shall not be subject to pre-emption. The maximum three
percent rate referred to in this section shall be calculated without
reference to the additional one-half of one percent and the additional
one-quarter of one percent and the additional one-quarter of one percent
rates of tax which the city of White Plains is authorized and empowered
to adopt pursuant to section twelve hundred ten of this article.

* (n) The city of New Rochelle shall have the sole right to impose the
additional one percent rate of tax which such city is authorized to
impose pursuant to the authority of section twelve hundred ten, such
additional rate of tax shall be in addition to any other tax which such
city may impose or may be imposing pursuant to this article or any other
law and such additional rate of tax shall not be subject to pre-emption.
The maximum three percent rate referred to in this section shall be
calculated without reference to the additional one percent rate of tax
which the city of New Rochelle is authorized and empowered to adopt
pursuant to section twelve hundred ten.

* NB There are 2 sub (n)'s

* (n) The county of Tioga shall have the sole right to impose the
additional one percent rate of tax which such county is authorized to
impose pursuant to the authority of section twelve hundred ten of this
article. Such additional rate of tax shall be in addition to any other
tax which such county may impose or may be imposing pursuant to this
article or any other law and such additional rate of tax shall not be
subject to preemption. The maximum three percent rate referred to in
this section shall be calculated without reference to the additional one
percent rate of tax which the county of Tioga is authorized and
empowered to adopt pursuant to section twelve hundred ten of this
article.

* NB There are 2 sub (n)'s

(o) The county of Ulster shall have the sole right to impose the
additional one percent rate of tax which such county is authorized to
impose pursuant to the authority of section twelve hundred ten, such
additional rate of tax shall be in addition to any other tax which such
county may impose or may be imposing pursuant to this article or any
other law and such additional rate of tax shall not be subject to
preemption. The maximum three percent rate referred to in this section
shall be calculated without reference to the additional one percent rate
of tax which the county of Ulster is authorized and empowered to adopt
pursuant to section twelve hundred ten.

* (p) The county of Herkimer shall have the sole right to impose the
additional one percent rate of tax which such county is authorized to
impose pursuant to the authority of section twelve hundred ten, such
additional rate of tax shall be in addition to any other tax which such
county may impose or may be imposing pursuant to this article or any
other law and such additional rate of tax shall not be subject to
preemption, pursuant to an agreement entered into between the county of
Herkimer and the city of Little Falls on April twelfth, nineteen hundred
ninety-four, and filed with the clerk of the county legislature of the
county of Herkimer. The maximum three percent rate referred to in this
section shall be calculated without reference to the additional one
percent rate of tax which the county of Herkimer is authorized and
empowered to adopt pursuant to section twelve hundred ten.

* NB There are 2 sub (p)'s

* (p) The county of Genesee shall have the sole right to impose the
additional one percent rate of tax which such county is authorized to
impose pursuant to the authority of section twelve hundred ten, such
additional rate of tax shall be in addition to any other tax which such
county may impose or may be imposing pursuant to this article or any
other law and such additional rate of tax shall not be subject to
preemption. The maximum three percent rate referred to in this section
shall be calculated without reference to the additional one percent rate
of tax which the county of Genesee is authorized and empowered to adopt
pursuant to section twelve hundred ten.

* NB There are 2 sub (p)'s

(q) The county of Rensselaer shall have the sole right to impose the
additional one percent rate of tax which such county is authorized to
impose pursuant to the authority of section twelve hundred ten, such
additional rate of tax shall be in addition to any other tax which such
county may impose or may be imposing pursuant to this article or any
other law and such additional rate of tax shall not be subject to
preemption. The maximum three percent rate referred to in this section
shall be calculated without reference to the additional one percent rate
of tax which the county of Rensselaer is authorized and empowered to
adopt pursuant to section twelve hundred ten.

(r) The county of Columbia shall have the sole right to impose the
additional one percent rate of tax which such county is authorized to
impose pursuant to the authority of section twelve hundred ten of this
article. Such additional rate of tax shall be in addition to any other
tax which such county may impose or may be imposing pursuant to this
article or any other law and such additional rate of tax shall not be
subject to preemption. The maximum three percent rate referred to in
this section shall be calculated without reference to the additional one
percent rate of tax which the county of Columbia is authorized and
empowered to adopt pursuant to section twelve hundred ten of this
article.

(s) (1) Notwithstanding any other provision of this section, each city
in the county of Oswego shall have prior right to impose:

(A) all of the taxes described in article twenty-eight of this chapter
as authorized by subdivision (a) of section twelve hundred ten or by
section twelve hundred eleven of this article, up to the maximum rate
authorized by the opening paragraph of such section twelve hundred ten.

(B) any or all of the taxes described in subdivisions (b), (d), (e)
and (f) of section eleven hundred five of this chapter, and, where the
tax described in such subdivision (b) of section eleven hundred five is
imposed, all of the taxes described in clauses (E), (G) and (H) of
subdivision (a) of section eleven hundred ten of this chapter, as
authorized by subdivision (b) of section twelve hundred ten of this
article.

(2) Notwithstanding any provision of this article, during any period
that the county of Oswego is authorized to impose an additional rate of
tax by section twelve hundred ten of this article, such county shall
have the sole right to impose such additional rate, such additional rate
of tax shall be in addition to any other tax which such county may
impose or may be imposing pursuant to this article or any other law, and
such additional rate of tax shall not be subject to pre-emption and
shall apply only in the area of the county outside the cities in such
county, provided that such additional rate of the county shall apply in
a city in such county to the extent the city does not impose tax
pursuant to the authority of section twelve hundred ten of this article
at a rate greater than three percent.

(t) The county of Schuyler shall have the sole right to impose the
additional one percent rate of tax which such county is authorized to
impose pursuant to the authority of section twelve hundred ten of this
article. Such additional rate of tax shall be in addition to any other
tax which such county may impose or may be imposing pursuant to this
article or any other law and such additional rate of tax shall not be
subject to preemption. The maximum three percent rate referred to in
this section shall be calculated without reference to the additional one
percent rate of tax which the county of Schuyler is authorized and
empowered to adopt pursuant to section twelve hundred ten of this
article.

* (u) The county of Chenango shall have the sole right to impose the
additional one percent rate of tax which such county is authorized to
impose pursuant to the authority of section twelve hundred ten of this
article. Such additional rate of tax shall be in addition to any other
tax which such county may impose or may be imposing pursuant to this
article or any other law and such additional rate of tax shall not be
subject to preemption. The maximum three percent rate referred to in
this section shall be calculated without reference to the additional one
percent rate of tax which the county of Chenango is authorized and
empowered to adopt pursuant to section twelve hundred ten of this
article.

* NB There are 3 sub (u)'s

* (u) The county of Chemung shall have the sole right to impose the
additional one percent rate of tax which such county is authorized to
impose pursuant to the authority of section twelve hundred ten of this
article. Such additional rate of tax shall be in addition to any other
tax which such county may impose or may be imposing pursuant to this
article or any other law and such additional rate of tax shall not be
subject to preemption. The maximum three percent rate referred to in
this section shall be calculated without reference to the additional one
percent rate of tax which the county of Chemung is authorized and
empowered to adopt pursuant to section twelve hundred ten of this
article.

* NB There are 3 sub (u)'s

* (u) The county of Seneca shall have the sole right to impose the
additional one percent rate of tax which such county is authorized to
impose pursuant to the authority of section twelve hundred ten of this
article. Such additional rate of tax shall be in addition to any other
tax which such county may impose or may be imposing pursuant to this
article or any other law and such additional rate of tax shall not be
subject to preemption. The maximum three percent rate referred to in
this section shall be calculated without reference to the additional one
percent rate of tax which the county of Seneca is authorized and
empowered to adopt pursuant to section twelve hundred ten of this
article.

* NB There are 3 sub (u)'s

* (v) The county of Niagara shall have the sole right to impose the
additional one percent rate of tax which such county is authorized to
impose pursuant to the authority of section twelve hundred ten of this
article. Such additional rate of tax shall be in addition to any other
tax which such county may impose or may be imposing pursuant to this
article or any other law and such additional rate of tax shall not be
subject to preemption. The maximum three percent rate referred to in
this section shall be calculated without reference to the additional one
percent rate of tax which the county of Niagara is authorized and
empowered to adopt pursuant to section twelve hundred ten of this
article.

* NB There are 2 sub (v)'s

* (v) The county of Dutchess shall have the sole right to impose the
additional three-quarters of one percent rate of tax which such county
is authorized to impose pursuant to the authority of section twelve
hundred ten of this article. Such additional rate of tax shall be in
addition to any other tax which such county may impose or may be
imposing pursuant to this article or any other law and such additional
rate of tax shall not be subject to preemption. The maximum three
percent rate referred to in this section shall be calculated without
reference to the additional three-quarters of one percent rate of tax
which the county of Dutchess is authorized and empowered to adopt
pursuant to section twelve hundred ten of this article.

* NB There are 2 sub (v)'s

* (w) The county of Montgomery shall have the sole right to impose the
additional one percent rate of tax which such county is authorized to
impose pursuant to the authority of section twelve hundred ten of this
article. Such additional rate of tax shall be in addition to any other
tax which such county may impose or may be imposing pursuant to this
article or any other law and such additional rate of tax shall not be
subject to preemption. The maximum three percent rate referred to in
this section shall be calculated without reference to the additional one
percent rate of tax which the county of Montgomery is authorized and
empowered to adopt pursuant to section twelve hundred ten of this
article.

* NB There are 2 sub (w)'s

* (w) The county of Yates shall have the sole right to impose the
additional one percent rate of tax which such county is authorized to
impose pursuant to the authority of section twelve hundred ten of this
article. Such additional rate of tax shall be in addition to any other
tax which such county may impose or may be imposing pursuant to this
article or any other law and such additional rate of tax shall not be
subject to preemption. The maximum three percent rate referred to in
this section shall be calculated without reference to the additional one
percent rate of tax which the county of Yates is authorized and
empowered to adopt pursuant to section twelve hundred ten of this
article.

* NB There are 2 sub (w)'s

(x) The county of Schenectady shall have the sole right to impose the
additional one-half of one percent rate of tax which such county is
authorized to impose pursuant to the authority of section twelve hundred
ten of this article. Such additional rate of tax shall be in addition to
any other tax which such county may impose or may be imposing pursuant
to this article or any other law and such additional rate of tax shall
not be subject to preemption. The maximum three percent rate referred to
in this section shall be calculated without reference to the additional
one-half of one percent rate of tax which the county of Schenectady is
authorized and empowered to adopt pursuant to section twelve hundred ten
of this article.

(y) The county of Livingston shall have the sole right to impose the
additional one percent rate of tax which such county is authorized to
impose pursuant to the authority of section twelve hundred ten of this
article. Such additional rate of tax shall be in addition to any other
tax which such county may impose or may be imposing pursuant to this
article or any other law and such additional rate of tax shall not be
subject to preemption. The maximum three percent rate referred to in
this section shall be calculated without reference to the additional one
percent rate of tax which the county of Livingston is authorized and
empowered to adopt pursuant to section twelve hundred ten of this
article.

(z) The county of Sullivan shall have the sole right to impose both
additional one-half of one percent rates of tax which such county is
authorized to impose pursuant to the authority of section twelve hundred
ten of this article. Such additional rates of tax shall be in addition
to any other tax which such county may impose or may be imposing
pursuant to this article or any other law and such additional rates of
tax shall not be subject to preemption. The maximum three percent rate
referred to in this section shall be calculated without reference to the
additional one-half of one percent rates of tax which the county of
Sullivan is authorized and empowered to adopt pursuant to section twelve
hundred ten of this article.

(z-1) The county of Lewis shall have the sole right to impose the
additional three-quarters of one percent rate of tax which such county
is authorized to impose pursuant to the authority of section twelve
hundred ten of this article. Such additional rate of tax shall be in
addition to any other tax which such county may impose or may be
imposing pursuant to this article or any other law and such additional
rate of tax shall not be subject to preemption. The maximum three
percent rate referred to in this section shall be calculated without
reference to the additional three-quarters of one percent rate of tax
which the county of Lewis is authorized and empowered to adopt pursuant
to section twelve hundred ten of this article.

* (aa) The county of Broome shall have the sole right to impose the
additional one percent rate of tax which such county is authorized to
impose pursuant to the authority of section twelve hundred ten, such
additional rate of tax shall be in addition to any other tax which such
county may impose or may be imposing pursuant to this article or any
other law and such additional rate of tax shall not be subject to
preemption. The maximum three percent rate referred to in this section
shall be calculated without reference to the additional one percent rate
of tax which the county of Broome is authorized and empowered to adopt
pursuant to section twelve hundred ten.

* NB There are 2 sub (aa)'s

* (aa) The county of Delaware shall have the sole right to impose the
additional one percent rate of tax which such county is authorized to
impose pursuant to the authority of section twelve hundred ten of this
article. Such additional rate of tax shall be in addition to any other
tax which such county may impose or may be imposing pursuant to this
article or any other law and such additional rate of tax shall not be
subject to preemption. The maximum three percent rate referred to in
this section shall be calculated without reference to the additional one
percent rate of tax which the county of Delaware is authorized and
empowered to adopt pursuant to section twelve hundred ten of this
article.

* NB There are 2 sub (aa)'s

* (bb) The county of Schoharie shall have the sole right to impose the
additional one percent rate of tax which such county is authorized to
impose pursuant to the authority of section twelve hundred ten of this
article. Such additional rate of tax shall be in addition to any other
tax which such county may impose or may be imposing pursuant to this
article or any other law and such additional rate of tax shall not be
subject to preemption. The maximum three percent rate referred to in
this section shall be calculated without reference to the additional one
percent rate of tax which the county of Schoharie is authorized and
empowered to adopt pursuant to section twelve hundred ten of this
article.

* NB There are 2 sub (bb)'s

* (bb) The county of Orange shall have the sole right to impose the
additional three-quarters of one percent rate of tax which such county
is authorized to impose pursuant to the authority of section twelve
hundred ten of this article. Such additional rate of tax shall be in
addition to any other tax which such county may impose or may be
imposing pursuant to this article or any other law and such additional
rate of tax shall not be subject to preemption. The maximum three
percent rate referred to in this section shall be calculated without
reference to the additional three-quarters of one percent rate of tax
which the county of Orange is authorized and empowered to adopt pursuant
to section twelve hundred ten of this article.

* NB There are 2 sub (bb)'s

* (cc) The county of Clinton shall have the sole right to impose the
additional one percent rate of tax which such county is authorized to
impose pursuant to the authority of section twelve hundred ten of this
article. Such additional rate of tax shall be in addition to any other
tax which such county may impose or may be imposing pursuant to this
article or any other law and such additional rate of tax shall not be
subject to preemption. The maximum three percent rate referred to in
this section shall be calculated without reference to the additional one
percent rate of tax which the county of Clinton is authorized and
empowered to adopt pursuant to section twelve hundred ten of this
article. Net collections from any additional rate of sales and
compensating use taxes which the county may impose during the period
commencing December first, two thousand eleven, and ending November
thirtieth, two thousand twenty-three, pursuant to the authority of
section twelve hundred ten of this article shall be used by the county
solely for county purposes and shall not be subject to any revenue
distribution agreement entered into pursuant to the authority of
subdivision (c) of section twelve hundred sixty-two of this article.

* NB There are 2 sub (cc)'s

* (cc) The county of Essex shall have the sole right to impose the
additional one percent rate of tax which such county is authorized to
impose pursuant to the authority of section twelve hundred ten of this
article. Such additional rate of tax shall be in addition to any other
tax which such county may impose or may be imposing pursuant to this
article or any other law and such additional rate of tax shall not be
subject to preemption. The maximum three percent rate referred to in
this section shall be calculated without reference to the additional one
percent rate of tax which the county of Essex is authorized and
empowered to adopt pursuant to section twelve hundred ten of this
article.

* NB There are 2 sub (cc)'s

* (dd) The county of Jefferson shall have the sole right to impose the
additional one percent rate of tax which such county is authorized to
impose pursuant to the authority of section twelve hundred ten of this
article. Such additional rate of tax shall be in addition to any other
tax which such county may impose or may be imposing pursuant to this
article or any other law and such additional rate of tax shall not be
subject to preemption. The maximum three percent rate referred to in
this section shall be calculated without reference to the additional one
percent rate of tax which the county of Jefferson is authorized and
empowered to adopt pursuant to section twelve hundred ten of this
article.

* NB There are 2 sub (dd)'s

* (dd) The county of Onondaga shall have the sole right to impose the
additional one percent rate of tax which such county is authorized to
impose pursuant to the authority of section twelve hundred ten of this
article. Such additional rate of tax shall be in addition to any other
tax which such county may impose or may be imposing pursuant to this
article or any other law and such additional rate of tax shall not be
subject to preemption. The maximum three percent rate referred to in
this section shall be calculated without reference to the additional one
percent rate of tax which the county of Onondaga is authorized and
empowered to adopt pursuant to section twelve hundred ten of this
article.

* NB There are 2 sub (dd)'s

(ee) The county of Chautauqua shall have the sole right to impose the
additional one percent rate of tax which such county is authorized to
impose pursuant to the authority of section twelve hundred ten of this
article. Such additional rate of tax shall be in addition to any other
tax which such county may impose or may be imposing pursuant to this
article or any other law and such additional rate of tax shall not be
subject to preemption. The maximum three percent rate referred to in
this section shall be calculated without reference to the additional one
percent rate of tax which the county of Chautauqua is authorized and
empowered to adopt pursuant to section twelve hundred ten of this
article.

(ff) The county of Putnam shall have the sole right to impose the
additional one percent rate of tax which such county is authorized to
impose pursuant to the authority of section twelve hundred ten of this
article. Such additional rate of tax shall be in addition to any other
tax which such county may impose or may be imposing pursuant to this
article or any other law and such additional rate of tax shall not be
subject to preemption. The maximum three percent rate referred to in
this section shall be calculated without reference to the additional one
percent rate of tax which the county of Putnam is authorized and
empowered to adopt pursuant to section twelve hundred ten of this
article.

* (gg) The county of Franklin shall have the sole right to impose the
additional one percent rate of tax which such county is authorized to
impose pursuant to the authority of section twelve hundred ten of this
article. Such additional rate of tax shall be in addition to any other
tax which such county may impose or may be imposing pursuant to this
article or any other law and such additional rate of tax shall not be
subject to preemption. The maximum three percent rate referred to in
this section shall be calculated without reference to the additional one
percent rate of tax which the county of Franklin is authorized and
empowered to adopt pursuant to section twelve hundred ten of this
article.

* NB There are 2 sub (gg)'s

* (gg) The county of Ontario shall have the sole right to impose the
additional one-eighth of one percent and the additional three-eighths of
one percent rates of tax which such county is authorized to impose
pursuant to the authority of section twelve hundred ten of this article.
Such additional rates of tax shall be in addition to any other tax which
such county may impose or may be imposing pursuant to this article or
any other law and such additional rates of tax shall not be subject to
preemption. Net collections from the additional three-eighths of one
percent rate imposed pursuant to the authority of subclause (B) of
clause forty of subparagraph (i) of the opening paragraph of section
twelve hundred ten of this article shall be set aside for county
purposes and shall not be subject to any revenue distribution agreement
entered into pursuant to the authority of subdivision (c) of section
twelve hundred sixty-two or section twelve hundred sixty-two-r of this
article, as added by chapter thirty-seven of the laws of two thousand
six. The maximum three percent rate referred to in this section shall be
calculated without reference to the additional one-eighth of one percent
or three-eighths of one percent rate of tax which the county of Ontario
is authorized and empowered to adopt pursuant to section twelve hundred
ten of this article.

* NB There are 2 sub (gg)'s

(hh) Notwithstanding the foregoing provisions of this section or other
law to the contrary:

(1) If a county, other than a county to which subdivision (c) of this
section applies and other than Oswego county, and a city in the county
each impose sales and compensating use taxes pursuant to the authority
of subpart B of part one of this article, and

(A) neither elects to tax motor fuel and diesel motor fuel as
described in subdivision (m) of section eleven hundred eleven of this
chapter, the provisions of paragraph two of subdivisions (a) and (b) of
this section shall apply to their rates of tax on motor fuel and diesel
motor fuel in such city; or

(B) both elect to tax motor fuel and diesel motor fuel as described in
subdivision (m) of section eleven hundred eleven of this chapter, each
shall have the prior right to the taxes on such fuels as described in
subdivision (m) of section eleven hundred eleven of this chapter, to the
extent of one-half the maximum rate authorized for such county or city,
without regard to whether they have chosen the two dollar or three
dollar base on which such taxes may be imposed; or

(C) only one of them elects to tax motor fuel and diesel motor fuel as
described in subdivision (m) of section eleven hundred eleven of this
chapter, the one that did not make such election shall have the prior
right to impose taxes on such fuels described in subdivision (m) of
section eleven hundred eleven of this chapter, to the extent of one-half
the maximum rate, and the one that did make such election shall have the
prior right to impose taxes on such fuels described in subdivision (m)
of section eleven hundred eleven of this chapter, to the extent of
one-half the maximum rate authorized for such locality but with regard
to whether it chose the two dollar or three dollar base on which such
taxes may be imposed.

(2) If a county to which subdivision (c) of this section applies and a
city in such county each impose sales and compensating use taxes
pursuant to the authority of subpart B of part one of this article, and

(A) neither elects to tax motor fuel and diesel motor fuel as
described in subdivision (m) of section eleven hundred eleven of this
chapter, the provisions of subdivision (c) of this section shall apply
to their rates of tax on motor fuel and diesel motor fuel in such city;
or

(B) both elect to tax motor fuel and diesel motor fuel as described in
subdivision (m) of section eleven hundred eleven of this chapter, the
county shall have the prior right to impose taxes on such fuels as
described in subdivision (m) of section eleven hundred eleven of this
chapter, to the extent of two-thirds, and the city shall have the prior
right to impose taxes on such fuels as described in subdivision (m) of
section eleven hundred eleven of this chapter, to the extent of
one-third, of the maximum rate authorized for such county and city,
without regard to whether they have chosen the two dollar or three
dollar base on which such taxes may be imposed; or

(C) only one of them elects to tax motor fuel and diesel motor fuel as
described in subdivision (m) of section eleven hundred eleven of this
chapter, if the county did not make such election, it shall have the
prior right to impose taxes on such fuels described in subdivision (m)
of section eleven hundred eleven of this chapter, to the extent of
two-thirds the maximum rate authorized, and the city shall have the
prior right to impose taxes on such fuels described in subdivision (m)
of section eleven hundred eleven of this chapter, to the extent of
one-third the maximum rate authorized for such city but with regard to
whether it chose the two dollar or three dollar base on which such tax
may be imposed; and, if the city did not make the election, it shall
have the prior right to impose taxes on such fuels described in
subdivision (m) of section eleven hundred eleven of this chapter, to the
extent of one-third the maximum rate authorized, and the county shall
have the prior right to impose taxes on such fuels described in
subdivision (m) of section eleven hundred eleven of this chapter, to the
extent of two-thirds the maximum rate authorized for such county but
with regard to whether it chose the two dollar or three dollar base on
which such taxes may be imposed.

(3) In Oswego county, references in subparagraph (A) of paragraph one
of subdivision (s) of this section to tax imposed by a city in such
county at the maximum rate authorized or in subparagraph (B) of
subdivision (s) of this section to the taxes described in subdivision
(b) of section eleven hundred five of this chapter shall include tax
imposed by the city pursuant to any election it makes under subdivision
(m) of section eleven hundred eleven of this chapter, regardless of
whether such city chooses the two dollar or three dollar base on which
such tax may be imposed.

(4) Nothing in this subdivision or in subdivision (m) of section
eleven hundred eleven of this chapter shall be construed to affect the
authority of a county or city to impose an additional rate of tax
pursuant to this article, provided that, if a county or city makes the
election described in subdivision (m) of section eleven hundred eleven
of this chapter, such election shall apply uniformly to any tax it
imposes pursuant to the authority of subpart B of part one of this
article, including any additional rate of tax it is authorized to
impose.

(5) For purposes of this section, the terms "maximum rate authorized"
and "maximum rate" shall each have the same meaning as in subdivisions
(a), (b) and (c) of this section.

* (ii) The county of St. Lawrence shall have the sole right to impose
the additional one percent rate of tax which such county is authorized
to impose pursuant to the authority of section twelve hundred ten of
this article. Such additional rate of tax shall be in addition to any
other tax which such county may impose or may be imposing pursuant to
this article or any other law and such additional rate of tax shall not
be subject to preemption. The maximum three percent rate referred to in
this section shall be calculated without reference to the additional one
percent rate of tax which the county of St. Lawrence is authorized and
empowered to adopt pursuant to section twelve hundred ten of this
article.

* NB There are 2 sb (ii)'s

* (ii) The county of Hamilton shall have the sole right to impose the
additional one percent rate of tax which such county is authorized to
impose pursuant to the authority of section twelve hundred ten of this
article. Such additional rate of tax shall be in addition to any other
tax which such county may impose or may be imposing pursuant to this
article or any other law and such additional rate of tax shall not be
subject to preemption. The maximum three percent rate referred to in
this section shall be calculated without reference to the additional one
percent rate of tax which the county of Hamilton is authorized and
empowered to adopt pursuant to section twelve hundred ten of this
article.

* NB There are 2 sb (ii)'s

(jj) The county of Westchester shall have the sole right to impose the
additional one percent rate of tax which such county is authorized to
impose pursuant to the authority of section twelve hundred ten of this
article in the area of the county outside the cities of Mount Vernon,
New Rochelle, White Plains and Yonkers. Such additional rate of tax
shall be in addition to any other tax which such county may impose or
may be imposing pursuant to this article or any other law and such
additional rate of tax shall not be subject to preemption. The maximum
three percent rate referred to in this section shall be calculated
without reference to the additional one percent rate of tax which the
county of Westchester is authorized and empowered to adopt pursuant to
section twelve hundred ten of this article.