Section 1262-A. Sales tax; Tompkins county

(a) In the event that the county
  of  Tompkins and the city of Ithaca both impose the same taxes described
  in section twelve hundred two, twelve hundred three  or  twelve  hundred
  ten  of  this chapter, the county shall have power to impose or continue
  to impose such taxes on the area of the county outside such city  up  to
  the maximum rate authorized therefor. In such event, notwithstanding the
  provisions  of the preceding section, the portion of the net collections
  received by the county by reason of its additional rate  on  such  area,
  shall  be allocated quarterly to the towns in such area in proportion to
  their respective  populations,  and  allocated  between  the  towns  and
  villages, if any village elects to take its share in cash, in proportion
  to  their  respective  populations,  determined  in  accordance with the
  latest decennial federal  census  or  special  population  census  taken
  pursuant  to  section  twenty of the general municipal law completed and
  published prior to the end of the quarter for which  the  allocation  is
  made.
    (b) Notwithstanding any other provision of law to the contrary, if the
  county  of  Tompkins imposes the additional one-half or one percent rate
  of tax pursuant to the provisions of section twelve hundred ten of  this
  article,  the  net  collections  received  by  the county of Tompkins on
  account of such  additional  rate  during  the  first  six  months  such
  additional rate is in effect shall be retained by the county of Tompkins
  to  be  used for any county purpose. Thereafter, seventy-five per centum
  of net  collections  attributable  to  such  additional  rate  shall  be
  retained  by  the county of Tompkins, to be used for any county purpose,
  and the remaining twenty-five per centum of such net  collections  shall
  be allocated as follows:
    (1)  Where  the city of Ithaca imposes a tax pursuant to the authority
  of subdivision (a) of section one  thousand  two  hundred  ten  of  this
  article,  that  portion  received  by  the  county  on  account  of  the
  additional tax imposed by the county within the city of Ithaca shall  be
  allocated  to  the city of Ithaca to be used for any city purpose. Where
  the city of Ithaca does not impose a tax pursuant to  the  authority  of
  such  subdivision (a) of section one thousand two hundred ten the amount
  required to be allocated to such city, to be used for any city  purpose,
  shall  be  determined in proportion to such city's population determined
  as  a  portion  of  the  county's  total  population  as  determined  in
  accordance   with   the  latest  decennial  federal  census  or  special
  population census taken  pursuant  to  section  twenty  of  the  general
  municipal  law  completed  and published prior to the end of the quarter
  for which the allocation is made.
    (2) The balance of such twenty-five per centum, after deduction of the
  amount allocated to the city of Ithaca pursuant to paragraph one of this
  subdivision, shall be allocated to the towns of such county, and between
  towns and villages, if any village elects to take its share in cash,  in
  the  manner described in subdivision (a) of this section with respect to
  the area of the county outside the city of Ithaca.