1262-U – Allocation and Distribution of Certain Net Collections in Genesee County.
§ 1262-u. Allocation and distribution of certain net collections in Genesee county. If the county of Genesee enters into an agreement pursuant to the authority of subdivision (c) of section twelve hundred sixty-two of this part with the city of Batavia to allocate and distribute a portion of net collections due the county from its […]
1262-V – Allocation of Net Collections From the Additional One Percent Rate of Sales and Compensating Use Taxes in the County of St. Lawrence.
§ 1262-v. Allocation of net collections from the additional one percent rate of sales and compensating use taxes in the county of St. Lawrence. Notwithstanding any contrary provision of law, one-half of the net collections received by the county of St. Lawrence from within the boundaries of the city of Ogdensburg from the one percent […]
1263 – Deposit of Funds and Use of Funds Not Having Assigned Purposes.
§ 1263. Deposit of funds and use of funds not having assigned purposes. (a) Deposit and use of net collections from taxes imposed by cities of over one million administered and collected by state tax commission. Net collections paid to the director of finance of the city of New York and any other appropriate fiscal […]
1264 – References to Certain Taxes or Revenues From Certain Taxes Administered by the Commissioner.
§ 1264. References to certain taxes or revenues from certain taxes administered by the commissioner. Notwithstanding any provision of this article or other law to the contrary: where a section of subpart B of part one of this article or a local law, ordinance or resolution adopted pursuant to the authority of such subpart B […]
1280 – Definitions.
§ 1280. Definitions. When used in this article, unless otherwise expressly stated, the following words and terms shall have the following meanings: (a) “Person” means an individual, partnership, limited liability company, society, association, joint stock company, corporation, estate, receiver, trustee, assignee, referee or any other person acting in a fiduciary or representative capacity, whether appointed […]
1281 – Imposition of Tax.
§ 1281. Imposition of tax. In addition to any other tax imposed by this chapter or other law, there is hereby imposed on every taxicab owner a tax of fifty cents per taxicab trip and on every HAIL base a tax of fifty cents per HAIL vehicle trip provided by every HAIL vehicle affiliated with […]
1282 – Presumption of Taxability.
§ 1282. Presumption of taxability. For the purpose of the proper administration of this article and to prevent evasion of the tax imposed by this article, it shall be presumed that every taxicab trip and every HAIL vehicle trip that originates in the city is subject to the tax imposed by this article. This presumption […]
1262-R – Allocation and Distribution of Certain Net Collections in the County of Oswego.
* § 1262-r. Allocation and distribution of certain net collections in the county of Oswego. Notwithstanding any other provision of law to the contrary, if the city of Fulton does not impose any tax pursuant to the authority of section twelve hundred ten of this article: (1) the county of Oswego shall impose sales and […]
1262-R*2 – Disposition of Net Collections From Sales and Compensating Use Taxes Imposed by the County of Ontario.
* § 1262-r. Disposition of net collections from sales and compensating use taxes imposed by the county of Ontario. Notwithstanding the provisions of subdivision (c) of section twelve hundred sixty-two of this part to the contrary, if the cities of Canandaigua and Geneva in the county of Ontario do not impose sales and compensating use […]
1262-S – Disposition of Net Collections From the Additional One-Quarter of One Percent Rate of Sales and Compensating Use Taxes in the County of Herkimer.
§ 1262-s. Disposition of net collections from the additional one-quarter of one percent rate of sales and compensating use taxes in the county of Herkimer. Notwithstanding any contrary provision of law, if the county of Herkimer imposes the additional one-quarter of one percent rate of sales and compensating use taxes authorized by section twelve hundred […]