N.Y. Tax Law § 1262-L

Current through 2024 NY Law Chapter 443
Section 1262-L - [Multiple versions] Allocation and distribution of net collections from the additional rate of sales and compensating use tax in Rockland county
1. Notwithstanding any provision of law to the contrary, if the county of Rockland imposes the additional five-eighths of one percent rate of tax authorized by section twelve hundred ten of this article during the period beginning March first, two thousand two, and ending November thirtieth, two thousand twenty-five, such county shall allocate and distribute twenty percent of the net collections from such additional rate to the towns and villages in the county in accordance with subdivision (c) of section twelve hundred sixty-two of this part on the basis of the ratio which the population of each such town or village bears to such county's total population; and
2. Notwithstanding any provision of law to the contrary, if the county of Rockland imposes the additional three-eighths of one percent rate of tax authorized by section twelve hundred ten of this article during the period beginning March first, two thousand seven, and ending November thirtieth, two thousand twenty-five, such county shall allocate and distribute sixteen and two-thirds percent of the net collections from such additional rate to the general funds of towns and villages within the county of Rockland with existing town and village police departments from March first, two thousand seven through December thirty-first, two thousand seven and thirty-three and one-third percent of the net collections from such additional rate from January first, two thousand eight through November thirtieth, two thousand twenty-five. The monies allocated and distributed pursuant to this subdivision shall be allocated and distributed to towns and villages with police departments on the basis of the number of full-time equivalent police officers employed by each police department and shall not be used for salaries heretofore or hereafter negotiated.

N.Y. Tax Law § 1262-L

Amended by New York Laws 2023, ch. 225,Sec. 2, eff. 7/28/2023.
Amended by New York Laws 2020, ch. 58,Sec. XXX-C-MM-2, eff. 4/3/2020.
Amended by New York Laws 2017, ch. 61,Sec. A-MM-2, eff. 6/29/2017.
Amended by New York Laws 2015, ch. 190,Sec. 2, eff. 8/13/2015.
Amended by New York Laws 2013, ch. 157,Sec. 2, eff. 7/12/2013.