2012 New York Consolidated Laws
TAX - Tax
Article 29 - TAXES AUTHORIZED FOR CITIES, COUNTIES AND SCHOOL DISTRICTS
Part 4 - (1260 - 1264) DISPOSITION OF REVENUES
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.

 
    §  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  thirteen,  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.