§ 1262-q. Erie county-disposition of net collections from the one
percent and the three-quarters of one percent rates of sales and
compensating use taxes in excess of three percent. Notwithstanding any
provision of law to the contrary: (1) If the county of Erie imposes the
additional one percent rate of sales and compensating use taxes
authorized by item (i) of clause (4) of subparagraph (i) of the opening
paragraph of section twelve hundred ten of this article during the
period beginning January first, two thousand seven, or thereafter, the
county shall allocate each calendar year the first twelve million five
hundred thousand dollars of the net collections from such one percent
rate to the cities of such county and the area in such county outside
its cities to be applied or distributed in the same manner and
proportion as the net collections for such cities and area are applied
or distributed under the revenue distribution agreement entered into
pursuant to the authority of subdivision (c) of section twelve hundred
sixty-two of this part in effect on January first, two thousand six, and
subject to all provisions of such agreement governing the net
collections for such cities and area and shall retain the remainder of
such net collections for any county purpose.

(2) Net collections from the additional three-quarters of one percent
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-five, pursuant to the
authority of item (ii) of clause (4) of subparagraph (i) of the opening
paragraph 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 the county entered into pursuant to the
authority of subdivision (c) of section twelve hundred sixty-two of this
part.