§ 1241. Joint administration and collection of taxes by counties and
cities. (a) The board of supervisors or other elective governing body of
any county and the local legislative body of any city may provide by
agreement with one or more counties or cities for the imposition by each
such county and city of one or more taxes which may be imposed pursuant
to the authority of sections twelve hundred two and twelve hundred three
by such county or city, as the case may be, and for the joint or
cooperative administration and collection of any such tax or taxes,
including common use of a single agency therefor. Such agreement may
make provision, consistent with law, for the custody and distribution of
the proceeds of any such tax; the appointment and removal, powers,
duties, and compensation of officers and employees; the availability of
necessary funds and the audit and payment of expenses of administration;
and such other matters as are necessary and proper to effectuate the
purposes of such agreement.

(b) By agreement for a period of not to exceed one year, the board of
supervisors or other elective governing body of a county and the local
legislative body of a city in such county may, from year to year,
provide that the city shall have the sole right to impose in such city
one or more of the taxes described in sections twelve hundred two and
twelve hundred three and that the county shall have the right to impose
such tax or taxes only in the area of the county outside such city. In
such event the net collections received by the county from such a tax
shall be allocated, applied and distributed to such area in the manner
provided by subdivision (d) of section twelve hundred sixty-two.

(c) Where a city imposes a tax described in subdivision (e) of section
twelve hundred one, as provided in section twelve hundred three, the
governing body of the city may provide by agreement with the governing
body of the county in which such city is contained for the collection of
such tax by the clerk of such county. Such agreement may make provision,
notwithstanding the provisions of any general, special or local law, for
the safekeeping of moneys so collected; the bonding at the expense of
the city of officers and employees collecting or safekeeping such
moneys; compensation to the county for such services at a rate not in
excess of twenty-five cents for each vehicle the use of which is so
taxed; periodic payment to the city of money so collected, less such
compensation; reporting to the city of registrations of motor vehicles
issued by such clerk pursuant to section two hundred five of the vehicle
and traffic law; and such other matters as are necessary and proper to
effectuate the purposes of such agreement.