Section 1262-F. Allocation and distribution of revenues from sales and use taxes within the village of Barker and town of Somerset, Niagara county

Notwithstanding any other provision of this chapter to the contrary, the
  net collections from a tax imposed by Niagara county  pursuant  to  this
  article  set  aside  for  allocation  and  distribution  to  the town of
  Somerset and village of Barker shall be distributed  between  such  town
  and  village  which has elected or hereafter elects to take its share in
  cash, directly 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, which special census must include  the
  entire area of the county.