New York Tax Law Sub Part A - TAXES ADMINISTERED BY CITIES, COUNTIES AND SCHOOL DISTRICTS

• 1201 - Taxes Administered by Cities of One Million or More.
  Notwithstanding any other provisions of law to the contrary, but subject to the applicable limitations and exemptions in part II of this article, any city...
• 1201-a - Credits Against Taxes Administered by Cities of One Million or More.
  (a) Any utility company subject to the supervision of the public service commission required to grant rebates or discounts on bills for energy services or...
• 1201-b - Additional Credits Against Taxes Administered by Cities of One Million or More.
  Any person, corporation or other entity required or permitted to grant rebates or discounts on bills for electricity, gas or steam in accordance with a...
• 1201-c - Credits Against Taxes Administered by Cities of One Million or More.
  Any utility company which is subject to the supervision of the public service commission and is required to grant rebates or discounts on bills for...
• 1201-d - Dedication of Taxes Authorized for Cities and Counties.
  (a) Notwithstanding any other provision of law to the contrary, any authorization for a city or county to impose a tax pursuant to this article,...
• 1201-e - Credit.
  A taxpayer that is subject to a gross receipts tax imposed under a local law adopted pursuant to subdivision (a) of section twelve hundred one...
• 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...
• 1202-a - Hotel or Motel Taxes in Onondaga County.
  (1) Notwithstanding any other provisions of law to the contrary, the county of Onondaga is hereby authorized and empowered to adopt and amend local laws...
• 1202-Aa - Occupancy Tax in the City of New Rochelle.
  * (1) Notwithstanding any other provision of law to the contrary, the city of New Rochelle, in the county of Westchester, is hereby authorized and...
• 1202-Aa*2 - Occupancy Tax in the City of Rye.
  * 1202-aa. Occupancy tax in the city of Rye. (1) Notwithstanding any other provision of law to the contrary, the city of Rye, in the...
• 1202-Aa*3 - Occupancy Tax in the City of White Plains.
  * 1202-aa. Occupancy tax in the city of White Plains. (1) Notwithstanding any other provisions of law to the contrary, the city of White Plains,...
• 1202-Aa*4 - Hotel or Motel Taxes in Schoharie County.
  * 1202-aa. Hotel or motel taxes in Schoharie county. (1) Notwithstanding any other provisions of law to the contrary, the county of Schoharie is hereby...
• 1202-Aa*5 - Hotel and Motel Tax in Washington County.
  * 1202-aa. Hotel and motel tax in Washington county. (1) Notwithstanding any other provision of law to the contrary, the county of Washington is hereby...
• 1202-Aa*6 - Hotel or Motel Taxes in Orange County.
  * 1202-aa. Hotel or motel taxes in Orange county. (1) Notwithstanding any other provisions of law to the contrary, the county of Orange is hereby...
• 1202-Aa*7 - Hotel or Motel Taxes in the City of Peekskill.
  * 1202-aa. Hotel or motel taxes in the city of Peekskill. (1) Notwithstanding any other provisions of law to the contrary, the city of Peekskill...
• 1202-Aa*8 - Hotel or Motel Taxes in Tioga County.
  * 1202-aa. Hotel or motel taxes in Tioga county. (1) Notwithstanding any other provisions of law to the contrary, the county of Tioga is hereby...
• 1202-b - Hotel or Motel Taxes in Broome County.
  (1) Notwithstanding any other provisions of law to the contrary, Broome county is hereby authorized and empowered to adopt and amend local laws imposing in...
• 1202-Bb - Occupancy Tax in the Village of Rye Brook.
  * (1) Notwithstanding any other provision of law to the contrary, the Village of Rye Brook, in the county of Westchester, is hereby authorized and...
• 1202-c - Hotel or Motel Taxes in Jefferson County.
  (1) Notwithstanding any other provisions of law to the contrary the county of Jefferson is hereby authorized and empowered to adopt and amend local laws...
• 1202-Cc - Hotel or Motel Taxes in Franklin County.
  * (1) Notwithstanding any other provisions of law to the contrary, the county of Franklin is hereby authorized and empowered to adopt and amend local...
• 1202-Cc*2 - Hotel or Motel Taxes in Delaware County.
  * 1202-cc. Hotel or motel taxes in Delaware county. (1) Notwithstanding any other provisions of law to the contrary, the county of Delaware is hereby...
• 1202-d - Hotel or Motel Taxes in Oneida County.
  (1) Notwithstanding any other provisions of law to the contrary, the county of Oneida is hereby authorized and empowered to adopt and amend local laws...
• 1202-Dd - Hotel or Motel Taxes in the City of Hudson.
  * (1) Notwithstanding any other provisions of law to the contrary, the city of Hudson, Columbia county, is hereby authorized and empowered to adopt and...
• 1202-Dd*2 - Hotel or Motel Taxes in Fulton County.
  * 1202-dd. Hotel or motel taxes in Fulton county. (1) Notwithstanding any other provisions of law to the contrary, the county of Fulton is hereby...
• 1202-Dd*3 - Hotel or Motel Taxes in the Town of Greenburgh and Specified Villages Therein and in the Village of Sleepy Hollow.
  * 1202-dd. Hotel or motel taxes in the town of Greenburgh and specified villages therein and in the village of Sleepy Hollow. (1) Notwithstanding any...
• 1202-Dd*4 - Occupancy Tax in the Village of Harrison.
  * 1202-dd. Occupancy tax in the village of Harrison. (1) Notwithstanding any other provision of law to the contrary, the village of Harrison, in the...
• 1202-Dd*5 - Occupancy Tax in the Village of Mamaroneck.
  * 1202-dd. Occupancy tax in the village of Mamaroneck. (1) Notwithstanding any other provision of law to the contrary, the village of Mamaroneck, in the...
• 1202-Dd*6 - Occupancy Tax in the Village of Port Chester.
  * 1202-dd. Occupancy tax in the village of Port Chester. (1) Notwithstanding any other provision of law to the contrary, the village of Port Chester,...
• 1202-e - Hotel or Motel Taxes in Schenectady County.
  (1) Notwithstanding any other provisions of law to the contrary, the county of Schenectady is hereby authorized and empowered to adopt and amend local laws...
• 1202-Ee - Hotel or Motel Taxes in the Town of Woodbury.
  * (1) Notwithstanding any other provisions of law to the contrary, the town of Woodbury, in the county of Orange, is hereby authorized and empowered...
• 1202-f - Hotel or Motel Taxes in Tompkins County.
  (1) Notwithstanding any other provisions of law to the contrary, the county of Tompkins is hereby authorized and empowered to adopt and amend local laws...
• 1202-g - Hotel or Motel Taxes in Cortland County.
  * (1) Notwithstanding any other provisions of law to the contrary, the county of Cortland is hereby authorized and empowered to adopt and amend local...
• 1202-g*2 - Tourist Home, Inn, Hotel or Motel Taxes in Saratoga County and the City of Saratoga Springs.
  * 1202-g. Tourist home, inn, hotel or motel taxes in Saratoga county and the city of Saratoga Springs. (1) Notwithstanding any other provisions of law...
• 1202-g*3 - Hotel or Motel Taxes in Steuben County.
  * 1202-g. Hotel or motel taxes in Steuben county. (1) Notwithstanding any other provision of law to the contrary, the county of Steuben is hereby...
• 1202-g*4 - Hotel or Motel Taxes in the County of Westchester.
  * 1202-g. Hotel or motel taxes in the county of Westchester. (1) Notwithstanding any other provisions of law to the contrary, the county of Westchester...
• 1202-h - Hotel or Motel Taxes in Chemung County.
  * (1) Notwithstanding any other provision of law to the contrary, the county of Chemung is hereby authorized and empowered to adopt and amend local...
• 1202-h*2 - Hotel or Motel Taxes in the County of Oswego.
  * 1202-h. Hotel or motel taxes in the county of Oswego. (1) Notwithstanding any other provisions of law to the contrary, the county of Oswego...
• 1202-i - Hotel or Motel Taxes in Schuyler County.
  (1) Notwithstanding any other provision of law to the contrary, the county of Schuyler is hereby authorized and empowered to adopt and amend local laws...
• 1202-j - Hotel or Motel Taxes in Otsego County.
  * (1) Notwithstanding any other provisions of law to the contrary, the county of Otsego is hereby authorized and empowered to adopt and amend local...
• 1202-j*2 - Hotel and Motel Taxes in Sullivan County.
  * 1202-j. Hotel and motel taxes in Sullivan county. (1) Notwithstanding any other provision of law to the contrary, the county of Sullivan is hereby...
• 1202-j*3 - Hotel or Motel Taxes in Chautauqua County.
  ** 1202-j. Hotel or motel taxes in Chautauqua county. * (1) Notwithstanding any other provision of law to the contrary, the county of Chautauqua is...
• 1202-k - Hotel or Motel Taxes in Montgomery County.
  * (1) Notwithstanding any other provisions of law to the contrary, the county of Montgomery is hereby authorized and empowered to adopt and amend local...
• 1202-k*2 - Hotel or Motel Taxes in the County of Rockland.
  * 1202-k. Hotel or motel taxes in the county of Rockland. (1) Notwithstanding any other provisions of law to the contrary, the county of Rockland...
• 1202-l - Hotel and Motel Taxes in Ulster County.
  * (1) Notwithstanding any other provision of law to the contrary, the county of Ulster is hereby authorized and empowered to adopt and amend local...
• 1202-l*2 - Hotel or Motel Taxes in the City of Canandaigua.
  * 1202-l. Hotel or motel taxes in the city of Canandaigua. (1) Notwithstanding any other provisions of law to the contrary, the city of Canandaigua...
• 1202-l*3 - Hotel or Motel Taxes in the County of St. Lawrence
  * 1202-l. Hotel or motel taxes in the county of St. Lawrence. (1) Notwithstanding any other provisions of law to the contrary, the county of...
• 1202-l*4 - Hotel or Motel Taxes in Niagara Falls.
  * 1202-l. Hotel or motel taxes in Niagara Falls. (1) Notwithstanding any other provisions of law to the contrary, the city of Niagara Falls is...
• 1202-m - Hotel or Motel Taxes in Livingston County.
  (1) Notwithstanding any other provisions of law to the contrary, the county of Livingston is hereby authorized and empowered to adopt and amend local laws...
• 1202-n - Hotel or Motel Taxes in Rensselaer County.
  (1) Notwithstanding any other provisions of law to the contrary, the county of Rensselaer is hereby authorized and empowered to adopt and amend local laws...
• 1202-o - Hotel and Motel Taxes in Suffolk County.
  * (1) Notwithstanding any other provisions of law to the contrary, the county of Suffolk is hereby authorized and empowered to adopt and amend local...
• 1202-o*2 - Hotel or Motel Taxes in the City of Lockport, Niagara County.
  * 1202-o. Hotel or motel taxes in the city of Lockport, Niagara county. (1) Notwithstanding any other provisions of law to the contrary, the city...
• 1202-o*3 - Hotel or Motel Taxes in Seneca County.
  * 1202-o. Hotel or motel taxes in Seneca county. (1) Notwithstanding any other provision of law to the contrary, the county of Seneca is hereby...
• 1202-p - Hotel or Motel Taxes in Madison County.
  (1) Notwithstanding any other provisions of law to the contrary, the county of Madison is hereby authorized and empowered to adopt and amend local laws...
• 1202-q - Hotel and Motel Taxes in Nassau County.
  * (1) Notwithstanding any other provisions of law to the contrary, the county of Nassau is hereby authorized and empowered to adopt and amend local...
• 1202-q*2 - Hotel or Motel Taxes in Cayuga County.
  * 1202-q. Hotel or motel taxes in Cayuga county. (1) Notwithstanding any other provisions of law to the contrary, the county of Cayuga is hereby...
• 1202-r - Hotel or Motel Taxes in Genesee County.
  (1) Notwithstanding any other provisions of law to the contrary, the county of Genesee is hereby authorized and empowered to adopt and amend local laws...
• 1202-s - Hotel or Motel Taxes in Essex County.
  (1) Notwithstanding any other provisions of law to the contrary, the county of Essex is hereby authorized and empowered to adopt and amend local laws...
• 1202-t - Hotel or Motel Taxes in Niagara County.
  * (1) a. Notwithstanding any other provisions of law to the contrary, the county of Niagara is hereby authorized and empowered to adopt and amend...
• 1202-t*2 - Hotel or Motel Taxes in Ontario County.
  * 1202-t. Hotel or motel taxes in Ontario county. (1) Notwithstanding any other provisions of law to the contrary, the county of Ontario is hereby...
• 1202-u - Hotel or Motel Taxes in Allegany County.
  * (1) Notwithstanding any other provisions of law to the contrary, the county of Allegany is hereby authorized and empowered to adopt and amend local...
• 1202-u*2 - Hotel and Motel Tax in Warren County.
  * 1202-u. Hotel and motel tax in Warren county. (1) Notwithstanding any other provision of law to the contrary, the county of Warren is hereby...
• 1202-u*3 - Hotel or Motel Taxes in Orleans County.
  * 1202-u. Hotel or motel taxes in Orleans county. (1) a. Notwithstanding any other provisions of law to the contrary, the county of Orleans is...
• 1202-u*4 - Hotel and Motel Taxes in Cattaraugus County.
  * 1202-u. Hotel and motel taxes in Cattaraugus county. (1) Notwithstanding any other provisions of law to the contrary, the county of Cattaraugus is hereby...
• 1202-v - Hotel or Motel Taxes in Lewis County.
  (1) Notwithstanding any other provisions of law to the contrary, the county of Lewis is hereby authorized and empowered to adopt and amend local laws...
• 1202-w - Hotel or Motel Taxes in Wyoming County.
  (1) Notwithstanding any other provisions of law to the contrary, the county of Wyoming is hereby authorized and empowered to adopt and amend local laws...
• 1202-x - Occupancy Tax in the City of Yonkers.
  * (1) Notwithstanding any other provision of law to the contrary, the city of Yonkers, in the county of Westchester, is hereby authorized and empowered...
• 1202-Xx - Occupancy Tax in the Town of North Castle.
  * (1) Notwithstanding any other provision of law to the contrary, the town of North Castle, in the county of Westchester, is hereby authorized and...
• 1202-y - Hotel or Motel Taxes in the City of Geneva.
  * (1) Notwithstanding any other provisions of law to the contrary, the city of Geneva, Ontario county, is hereby authorized and empowered to adopt and...
• 1202-y*2 - Hotel or Motel Taxes in Yates County.
  * 1202-y. Hotel or motel taxes in Yates county. (1) Notwithstanding any other provisions of law to the contrary, the county of Yates is hereby...
• 1202-z - Hotel or Motel Taxes in Clinton County.
  (1) Notwithstanding any other provisions of law to the contrary, the county of Clinton is hereby authorized and empowered to adopt and amend local laws...
• 1202-z-1 - Occupancy Tax in the Village of Tuckahoe.
  * (1) Notwithstanding any other provision of law to the contrary, the village of Tuckahoe, in the county of Westchester, is hereby authorized and empowered...
• 1202-z-3 - Occupancy Tax in the Village of Mount Kisco.
  * (1) Notwithstanding any other provision of law to the contrary, the village of Mount Kisco, in the county of Westchester, is hereby authorized and...
• 1203 - Taxes Administered by Cities Under One Million.
  a. Notwithstanding any other provision of law to the contrary, any city in this state with a population of less than one million is hereby...
• 1204 - Taxes Administered by Cities With Populations of Less Than One Hundred Twenty-Five Thousand on Request of School Districts.
  (a) On request by a majority vote of the whole number of the school authorities of the school district or districts which are coterminous with,...
• 1205 - Imposition of Taxes on Deeds in the City of Mount Vernon.
  (a) Notwithstanding any provision of law to the contrary, the local governing body of the city of Mount Vernon, by the adoption and amendment of...
• 1206 - Imposition of Taxes on Deeds in the City of Peekskill.
  (a) Notwithstanding any provision of law to the contrary, the local governing body of the city of Peekskill, by the adoption and amendment of local...

Last modified: February 3, 2019