§ 1262-a. Sales tax; Tompkins county. (a) In the event that the county
of Tompkins and the city of Ithaca both impose the same taxes described
in section twelve hundred two, twelve hundred three or twelve hundred
ten of this chapter, the county shall have power to impose or continue
to impose such taxes on the area of the county outside such city up to
the maximum rate authorized therefor. In such event, notwithstanding the
provisions of the preceding section, the portion of the net collections
received by the county by reason of its additional rate on such area,
shall be allocated quarterly to the towns in such area in proportion to
their respective populations, and allocated between the towns and
villages, if any village elects to take its share in cash, in proportion
to their respective populations, determined in accordance with the
latest decennial federal census or special population census taken
pursuant to section twenty of the general municipal law completed and
published prior to the end of the quarter for which the allocation is
made.

(b) Notwithstanding any other provision of law to the contrary, if the
county of Tompkins imposes the additional one-half or one percent rate
of tax pursuant to the provisions of section twelve hundred ten of this
article, the net collections received by the county of Tompkins on
account of such additional rate during the first six months such
additional rate is in effect shall be retained by the county of Tompkins
to be used for any county purpose. Thereafter, seventy-five per centum
of net collections attributable to such additional rate shall be
retained by the county of Tompkins, to be used for any county purpose,
and the remaining twenty-five per centum of such net collections shall
be allocated as follows:

(1) Where the city of Ithaca imposes a tax pursuant to the authority
of subdivision (a) of section one thousand two hundred ten of this
article, that portion received by the county on account of the
additional tax imposed by the county within the city of Ithaca shall be
allocated to the city of Ithaca to be used for any city purpose. Where
the city of Ithaca does not impose a tax pursuant to the authority of
such subdivision (a) of section one thousand two hundred ten the amount
required to be allocated to such city, to be used for any city purpose,
shall be determined in proportion to such city's population determined
as a portion of the county's total population as determined in
accordance with the latest decennial federal census or special
population census taken pursuant to section twenty of the general
municipal law completed and published prior to the end of the quarter
for which the allocation is made.

(2) The balance of such twenty-five per centum, after deduction of the
amount allocated to the city of Ithaca pursuant to paragraph one of this
subdivision, shall be allocated to the towns of such county, and between
towns and villages, if any village elects to take its share in cash, in
the manner described in subdivision (a) of this section with respect to
the area of the county outside the city of Ithaca.