Section 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 and empowered, subject to the limitations and  exemptions  in
  part  II  of  this article, to adopt and amend local laws, ordinances or
  resolutions imposing in any such  county  any  of  the  types  of  taxes
  authorized under subdivisions (c), (d) and (e) of section twelve hundred
  one,  at  the  rates provided for therein, such taxes to be administered
  and collected in the manner provided for in subpart A  of  part  III  of
  this article.
    (b) Any county authorized and empowered to impose a tax as provided by
  this  section,  may, before acting hereunder, by resolution of its board
  of supervisors, cause to be submitted to the qualified electors of  said
  county,  in  the  manner  provided  for  the submission of a question to
  electors by the election law and article three  of  the  county  law,  a
  proposition  or  question  as  to whether such a tax shall be imposed by
  said county under the provisions of this section.
    (c) Notwithstanding the provisions of this article or any other law, a
  local law, ordinance or resolution adopted by a county, imposing  a  tax
  of  the  type authorized under subdivision (e) of section twelve hundred
  one of this chapter may provide that such tax shall be administered  and
  collected  by  the  commissioner of motor vehicles or his agents. In the
  event that such local law, ordinance or resolution does so provide, such
  tax shall not be imposed upon an application for the re-registration  of
  a  motor  vehicle, and further, the commissioner of motor vehicles shall
  enter  into  an  agreement  with  the  finance  administrator  or  other
  appropriate  fiscal officer of such county, which agreement shall govern
  the administration and collection of any such tax. Such agreement  shall
  have the force and effect of a rule or regulation of the commissioner of
  motor  vehicles  and shall be filed and published in accordance with any
  statutory  requirements  relating  thereto.  Notwithstanding  any  other
  provision  of law, such agreement shall provide for the exclusive method
  of collection, custody and remittal of the proceeds of any such tax; for
  the payment by such county of the reasonable expenses actually  incurred
  by  the  department  of motor vehicles in connection with the collection
  and administration of any such tax; for the department of motor vehicles
  periodically to provide an accounting to the appropriate  county  fiscal
  officer  summarizing  revenues  collected  and  administrative  expenses
  actually incurred by the department pursuant to such agreement with  the
  county;  and  for  such  other matters as may be necessary and proper to
  effectuate the purposes of such agreement.
    * (d) (i) For the purposes of this subdivision, "entertainment"  means
  all  forms  of  commercial or professional entertainment, including, but
  not limited to, concerts, professional athletic  events,  theatrical  or
  operatic  performances,  and  trade  shows performed or conducted within
  arenas or facilities with a permanent seating capacity in excess of  two
  thousand  five  hundred  persons.  Events  performed  at or sponsored by
  colleges or universities, any  amateur  athletic  competitions  and  all
  events  and  programs  conducted  at  a facility owned or operated by an
  off-track betting corporation or a non-profit racing  association  shall
  be excluded from the provisions of this subdivision.
    (ii)  Notwithstanding any other provisions of law to the contrary, the
  county of Nassau is hereby authorized and empowered to adopt  and  amend
  local laws, ordinances and resolutions imposing in such county a tax, in
  addition  to  any  other  tax  authorized  and  imposed pursuant to this
  article or other law such as the legislature has or would have the power
  and authority to impose an assessment, to be known as an  "entertainment
  surcharge"  upon every facility or arena as referred to in paragraph (i)

  of  this  subdivision  selling  tickets  for  admission  to  places   of
  entertainment  in  the county, in addition to the admission price of the
  tickets sold, at a rate of one dollar and fifty cents on each  admission
  ticket.  Such  surcharge  shall  be  imposed at facilities and arenas as
  referred to in paragraph (i) of this subdivision.
    (iii) Such tax  may  be  collected  and  administered  by  the  county
  treasurer or other fiscal officers of Nassau county by such means and in
  such  manner  as other taxes which are now collected and administered by
  such officers or as  otherwise  may  be  provided  by  such  local  law,
  ordinance or resolution.
    * NB Repealed December 31, 2011
    (e) Notwithstanding the provisions of this article or any other law, a
  local  law,  ordinance or resolution adopted by a county, imposing a tax
  of the type authorized under subdivision (e) of section  twelve  hundred
  one  of this article may provide that such tax shall be administered and
  collected by the commissioner of motor vehicles or his  or  her  agents;
  provided, however, that the amount of such taxes in the county of Nassau
  on  the  use of all passenger motor vehicles of a type commonly used for
  noncommercial purposes owned by residents of the county shall  be  at  a
  rate  per  annum  for each such vehicle not in excess of fifteen dollars
  regardless of the weight of such vehicle; and the amount of  such  taxes
  on  the  use  of  trucks, buses and other such commercial motor vehicles
  used principally in connection with a business carried  on  within  such
  county, except when owned and used in connection with the operation of a
  farm  by  the  owner or tenant thereof, shall be at a rate per annum for
  each such vehicle of not in excess of forty dollars.
    (f)  The  county  of  Westchester,  in  imposing  taxes  of  the  type
  authorized  under  subdivision (e) of section twelve hundred one of this
  part, may impose taxes on the use of passenger motor vehicles of a  type
  commonly  used  for  non-commercial  purposes  owned by residents of the
  county at a rate per annum for each such vehicle of  not  in  excess  of
  fifteen  dollars  if  such  vehicle weighs thirty-five hundred pounds or
  less and not in excess of thirty  dollars  per  annum  if  such  vehicle
  weighs  more  than  thirty-five  hundred pounds; and taxes on the use of
  trucks, buses and other such commercial motor vehicles used  principally
  in  connection with a business carried on within the county, except when
  owned and used in connection with the operation of a farm by  the  owner
  or  tenant  thereof, at a rate per annum for each such vehicle of not in
  excess of thirty dollars.