New York Tax Section 1202 - Taxes Administered By Counties Not Wholly Within A City.

1202. Taxes administered by counties not wholly within a city. (a) Notwithstanding any other provision of law to the contrary, any county in this state, except a county wholly within a city, is hereby authorized and empowered, subject to the limitations and exemptions in part II of this article, to adopt and amend local laws, ordinances or resolutions imposing in any such county any of the types of taxes authorized under subdivisions (c), (d) and (e) of section twelve hundred one, at the rates provided for therein, such taxes to be administered and collected in the manner provided for in subpart A of part III of this article.

(b) Any county authorized and empowered to impose a tax as provided by this section, may, before acting hereunder, by resolution of its board of supervisors, cause to be submitted to the qualified electors of said county, in the manner provided for the submission of a question to electors by the election law and article three of the county law, a proposition or question as to whether such a tax shall be imposed by said county under the provisions of this section.

(c) Notwithstanding the provisions of this article or any other law, a local law, ordinance or resolution adopted by a county, imposing a tax of the type authorized under subdivision (e) of section twelve hundred one of this chapter may provide that such tax shall be administered and collected by the commissioner of motor vehicles or his agents. In the event that such local law, ordinance or resolution does so provide, such tax shall not be imposed upon an application for the re-registration of a motor vehicle, and further, the commissioner of motor vehicles shall enter into an agreement with the finance administrator or other appropriate fiscal officer of such county, which agreement shall govern the administration and collection of any such tax. Such agreement shall have the force and effect of a rule or regulation of the commissioner of motor vehicles and shall be filed and published in accordance with any statutory requirements relating thereto. Notwithstanding any other provision of law, such agreement shall provide for the exclusive method of collection, custody and remittal of the proceeds of any such tax; for the payment by such county of the reasonable expenses actually incurred by the department of motor vehicles in connection with the collection and administration of any such tax; for the department of motor vehicles periodically to provide an accounting to the appropriate county fiscal officer summarizing revenues collected and administrative expenses actually incurred by the department pursuant to such agreement with the county; and for such other matters as may be necessary and proper to effectuate the purposes of such agreement.

* (d) (i) For the purposes of this subdivision, "entertainment" means all forms of commercial or professional entertainment, including, but not limited to, concerts, professional athletic events, theatrical or operatic performances, and trade shows performed or conducted within arenas or facilities with a permanent seating capacity in excess of two thousand five hundred persons. Events performed at or sponsored by colleges or universities, any amateur athletic competitions and all events and programs conducted at a facility owned or operated by an off-track betting corporation or a non-profit racing association shall be excluded from the provisions of this subdivision.

(ii) Notwithstanding any other provisions of law to the contrary, the county of Nassau is hereby authorized and empowered to adopt and amend local laws, ordinances and resolutions imposing in such county a tax, in addition to any other tax authorized and imposed pursuant to this article or other law such as the legislature has or would have the power and authority to impose an assessment, to be known as an "entertainment surcharge" upon every facility or arena as referred to in paragraph (i) of this subdivision selling tickets for admission to places of entertainment in the county, in addition to the admission price of the tickets sold, at a rate of one dollar and fifty cents on each admission ticket. Such surcharge shall be imposed at facilities and arenas as referred to in paragraph (i) of this subdivision.

(iii) Such tax may be collected and administered by the county treasurer or other fiscal officers of Nassau county by such means and in such manner as other taxes which are now collected and administered by such officers or as otherwise may be provided by such local law, ordinance or resolution.

* NB Repealed December 31, 2017

(e) Notwithstanding the provisions of this article or any other law, a local law, ordinance or resolution adopted by a county, imposing a tax of the type authorized under subdivision (e) of section twelve hundred one of this article may provide that such tax shall be administered and collected by the commissioner of motor vehicles or his or her agents; provided, however, that the amount of such taxes in the county of Nassau on the use of all passenger motor vehicles of a type commonly used for noncommercial purposes owned by residents of the county shall be at a rate per annum for each such vehicle not in excess of fifteen dollars regardless of the weight of such vehicle; and the amount of such taxes on the use of trucks, buses and other such commercial motor vehicles used principally in connection with a business carried on within such county, except when owned and used in connection with the operation of a farm by the owner or tenant thereof, shall be at a rate per annum for each such vehicle of not in excess of forty dollars.

(f) The county of Westchester, in imposing taxes of the type authorized under subdivision (e) of section twelve hundred one of this part, may impose taxes on the use of passenger motor vehicles of a type commonly used for non-commercial purposes owned by residents of the county at a rate per annum for each such vehicle of not in excess of fifteen dollars if such vehicle weighs thirty-five hundred pounds or less and not in excess of thirty dollars per annum if such vehicle weighs more than thirty-five hundred pounds; and taxes on the use of trucks, buses and other such commercial motor vehicles used principally in connection with a business carried on within the county, except when owned and used in connection with the operation of a farm by the owner or tenant thereof, at a rate per annum for each such vehicle of not in excess of thirty dollars.

(g) The county of Suffolk, in imposing taxes of the type authorized under subdivision (e) of section twelve hundred one of this subpart, may impose taxes on the use of passenger motor vehicles of a type commonly used for non-commercial purposes owned by residents of the county at a rate per annum for each such vehicle of not in excess of fifteen dollars if such vehicle weighs thirty-five hundred pounds or less and not in excess of thirty dollars per annum if such vehicle weighs more than thirty-five hundred pounds; and taxes on the use of trucks, buses and other such commercial motor vehicles used principally in connection with a business carried on within the county, except when owned and used in connection with the operation of a farm by the owner or tenant thereof, at a rate per annum for each such vehicle of not in excess of thirty dollars.


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Last modified: September 11, 2016