2006 New York Code - Sales And Compensating Use Taxes Within Erie County.

 
    §  1210-D.  Sales  and  compensating  use taxes within Erie county. In
  addition to the taxes imposed by section  twelve  hundred  ten  of  this
  subpart  or  any  other  provision  of law, the county of Erie is hereby
  authorized and empowered to adopt and amend local  laws,  ordinances  or
  resolutions  imposing  within  the  territorial  limits  of  such county
  additional sales and compensating use taxes at the rate  of  one-quarter
  of  one  percent  for the period beginning July first, two thousand five
  and ending January fourteenth, two thousand  six  and  at  the  rate  of
  three-quarters   of  one  percent  for  the  period  commencing  January
  fifteenth, two thousand six and ending November thirtieth, two  thousand
  seven,  which  taxes  shall  be  identical  to the taxes imposed by such
  county pursuant to the authority of section twelve hundred ten  of  this
  subpart. Except as hereinafter provided, all provisions of this article,
  including  the  definition  and  exemption provisions and the provisions
  relating to the  administration,  collection  and  distribution  by  the
  commissioner,  shall  apply for purposes of the taxes authorized by this
  section in the same manner and with the same force and effect as if  the
  language  of  this article had been incorporated in full in this section
  and had expressly referred to the  taxes  authorized  by  this  section;
  provided,  however,  that any provision relating to a maximum rate shall
  be calculated without reference to the  rate  of  additional  sales  and
  compensating  use  taxes  herein  authorized. For purposes of part IV of
  this article, relating to the disposition  of  revenues  resulting  from
  taxes  collected  and  administered  by the commissioner, the additional
  sales and compensating use taxes  authorized  by  this  section  imposed
  under  the  authority  of section twelve hundred ten of this subpart and
  all provisions relating to the deposit, administration  and  disposition
  of  taxes,  penalties and interest relating to taxes imposed by a county
  under the authority of section twelve hundred ten of this subpart shall,
  except as otherwise provided in this section, apply  to  the  additional
  sales and compensating use taxes authorized by this section.