Section 1210. Taxes of cities and counties administered by state tax commission

Notwithstanding any other provision of law to the  contrary,  but  subject  to  the  limitations  and  exemptions  in  part II of this
  article, any city in this state or county in this state, except a county
  wholly within a city, acting through  its  local  legislative  body,  is
  hereby   authorized  and  empowered  to  adopt  and  amend  local  laws,
  ordinances or resolutions imposing  in  any  such  city  or  county  the
  following  taxes,  at  the rate of one-half, one, one and one-half, two,
  two and one-half or three percent, provided, however, that:
    (i) with respect to a city of one million or more  and  the  following
  counties (1) any such city having a population of one million or more is
  hereby   authorized  and  empowered  to  adopt  and  amend  local  laws,
  ordinances or resolutions imposing such taxes in any such city,  at  the
  rate of four and one-half percent;
    (2) the county of Nassau is hereby further authorized and empowered to
  adopt  and  amend  local  laws,  ordinances or resolutions imposing such
  taxes at a rate which is three-quarters percent additional to the  three
  percent  rate authorized above in this paragraph for such county for the
  period beginning January first, nineteen hundred eighty-six  and  ending
  November  thirtieth,  two thousand eleven, subject to the limitation set
  forth in section twelve hundred sixty-two-e of this article, and also at
  a rate which is one-half percent additional to the  three  percent  rate
  authorized  above in this paragraph, and which is also additional to the
  three-quarters percent rate also authorized above  in  this  clause  for
  such  county, for the period beginning September first, nineteen hundred
  ninety-one and ending November thirtieth, two thousand eleven;
    (3)  the  county  of  Rensselaer  is  hereby  further  authorized  and
  empowered  to  adopt  and  amend  local  laws, ordinances or resolutions
  imposing such taxes at a rate which is one  percent  additional  to  the
  three  percent  rate  authorized above in this paragraph for such county
  for the period beginning September first, nineteen  hundred  ninety-four
  and ending November thirtieth, two thousand eleven;
    (4)  the  county of Erie is hereby further authorized and empowered to
  adopt and amend local laws,  ordinances  or  resolutions  imposing  such
  taxes  at  a  rate  which is one percent additional to the three percent
  rate authorized above in this paragraph for such county for  the  period
  beginning  January  tenth,  nineteen  hundred  eighty-eight  and  ending
  November thirtieth, two thousand ten;
    (5) the  county  of  Cattaraugus  is  hereby  further  authorized  and
  empowered  to  adopt  and  amend  local  laws, ordinances or resolutions
  imposing such taxes at a rate which is one  percent  additional  to  the
  three  percent  rate  authorized above in this paragraph for such county
  for the period beginning March first, nineteen  hundred  eighty-six  and
  ending November thirtieth, two thousand eleven;
    (6)  the  county of Wyoming is hereby further authorized and empowered
  to adopt and amend local laws, ordinances or resolutions  imposing  such
  taxes  at  a  rate  which is one percent additional to the three percent
  rate authorized above in this paragraph for such county for  the  period
  beginning  September  first,  nineteen  hundred  ninety-two  and  ending
  November thirtieth, two thousand eleven;
    (7) the county of Ulster is hereby further authorized and empowered to
  adopt and amend local laws,  ordinances  or  resolutions  imposing  such
  taxes  at  a  rate  which is one percent additional to the three percent
  rate authorized above in this paragraph for such county for  the  period
  beginning   September  first,  two  thousand  two  and  ending  November
  thirtieth, two thousand eleven;
    (8) the county of Allegany is hereby further authorized and  empowered
  to  adopt  and amend local laws, ordinances or resolutions imposing such

  taxes at a rate which is:  (i)  one  percent  additional  to  the  three
  percent  rate authorized above in this paragraph for such county for the
  period beginning December first, nineteen hundred eighty-six and  ending
  November thirtieth, two thousand four; and (ii) one and one-half percent
  additional  to the three percent rate authorized above in this paragraph
  for such county for the period beginning December  first,  two  thousand
  four and ending November thirtieth, two thousand eleven;
    (9) the county of Cayuga is hereby further authorized and empowered to
  adopt  and  amend  local  laws,  ordinances or resolutions imposing such
  taxes at a rate which is one percent additional  to  the  three  percent
  rate  authorized  above in this paragraph for such county for the period
  beginning  September  first,  nineteen  hundred  ninety-two  and  ending
  November thirtieth, two thousand eleven;
    (10)  the  county of Albany is hereby further authorized and empowered
  to adopt and amend local laws, ordinances or resolutions  imposing  such
  taxes  at  a  rate  which is one percent additional to the three percent
  rate authorized above in this paragraph for such county for  the  period
  beginning  September  first,  nineteen  hundred  ninety-two  and  ending
  November thirtieth, two thousand eleven;
    (11) the county of Tompkins is hereby further authorized and empowered
  to adopt and amend local laws, ordinances or resolutions  imposing  such
  taxes at a rate which is one-half or one percent additional to the three
  percent  rate authorized above in this paragraph for such county for the
  period beginning December first, nineteen hundred ninety-two and  ending
  November thirtieth, two thousand eleven;
    (12) the county of Cortland is hereby further authorized and empowered
  to  adopt and amend local laws, ordinances, or resolutions imposing such
  taxes at a rate which is one percent additional  to  the  three  percent
  rate  authorized  above in this paragraph for such county for the period
  beginning  September  first,  nineteen  hundred  ninety-two  and  ending
  November thirtieth, two thousand eleven;
    (13)  the  county of Oneida is hereby further authorized and empowered
  to adopt and amend local laws, ordinances or resolutions  imposing  such
  taxes  at  a  rate  which  is:  (i)  one percent additional to the three
  percent rate authorized above in this paragraph for such county for  the
  period beginning September first, nineteen hundred ninety-two and ending
  November  thirtieth,  two thousand eleven; and also (ii) at a rate which
  is three-quarters of one percent or one-half of one  percent  additional
  to  the three percent rate authorized above in this paragraph, and which
  is also additional to the one percent rate also authorized above in this
  clause for such county, for the period  beginning  December  first,  two
  thousand eight and ending November thirtieth, two thousand eleven;
    (14)  the county of Suffolk is hereby further authorized and empowered
  to adopt and amend local laws, ordinances or resolutions  imposing  such
  taxes  at  a  rate  which is one percent additional to the three percent
  rate authorized above in this paragraph for such county for  the  period
  beginning  June  first,  two thousand one and ending November thirtieth,
  two thousand eleven;
    (15) the county of Greene is hereby further authorized  and  empowered
  to  adopt  and amend local laws, ordinances or resolutions imposing such
  taxes at a rate which is one percent additional  to  the  three  percent
  rate  authorized  above in this paragraph for such county for the period
  beginning  March  first,  nineteen  hundred  ninety-three,  and   ending
  November thirtieth, two thousand eleven;
    (16)  the county of Orleans is hereby further authorized and empowered
  to adopt and amend local laws, ordinances or resolutions  imposing  such
  taxes  at  a  rate  which is one percent additional to the three percent
  rate authorized above in this paragraph for such county for  the  period

  beginning June first, nineteen hundred ninety-three, and ending November
  thirtieth, two thousand eleven;
    (17) the county of Tioga is hereby further authorized and empowered to
  adopt  and  amend  local  laws,  ordinances or resolutions imposing such
  taxes at a rate which is: (i) one-half of one percent additional to  the
  three  percent  rate  authorized above in this paragraph for such county
  for the period beginning September first, nineteen hundred ninety-three,
  and ending November thirtieth, two thousand three; and (ii) one  percent
  additional  to the three percent rate authorized above in this paragraph
  for such county for the period beginning December  first,  two  thousand
  five, and ending November thirtieth, two thousand eleven;
    (18)  the  county of Broome is hereby further authorized and empowered
  to adopt and amend local laws, ordinances or resolutions  imposing  such
  taxes  at  a  rate  which is one percent additional to the three percent
  rate authorized above in this paragraph for such county for  the  period
  beginning March first, nineteen hundred ninety-four, and ending November
  thirtieth, two thousand eleven;
    (19) the county of Herkimer is hereby further authorized and empowered
  to  adopt  and amend local laws, ordinances or resolutions imposing such
  taxes at a rate which is one percent additional  to  the  three  percent
  rate  authorized  above in this paragraph for such county for the period
  beginning September first,  nineteen  hundred  ninety-four,  and  ending
  November thirtieth, two thousand eleven;
    (20)  the county of Genesee is hereby further authorized and empowered
  to adopt and amend local laws, ordinances or resolutions  imposing  such
  taxes  at  a  rate  which is one percent additional to the three percent
  rate authorized above in this paragraph for such county for  the  period
  beginning  September  first,  nineteen  hundred  ninety-four, and ending
  November thirtieth, two thousand eleven;
    (21) the county of Columbia is hereby further authorized and empowered
  to adopt and amend local laws, ordinances or resolutions  imposing  such
  taxes  at  a  rate  which is one percent additional to the three percent
  rate authorized above in this paragraph for such county for  the  period
  beginning March first, nineteen hundred ninety-five, and ending November
  thirtieth, two thousand eleven;
    (22) the county of Schuyler is hereby further authorized and empowered
  to  adopt  and amend local laws, ordinances or resolutions imposing such
  taxes at a rate which is one percent additional  to  the  three  percent
  rate  authorized  above in this paragraph for such county for the period
  beginning September first,  nineteen  hundred  ninety-nine,  and  ending
  November thirtieth, two thousand eleven;
    (23) the county of Rockland is hereby further authorized and empowered
  to  adopt  and amend local laws, ordinances or resolutions imposing such
  taxes at a rate which is: (i) five-eighths of one percent additional  to
  the  three  percent  rate  authorized  above  in this paragraph for such
  county for the period beginning  March  first,  two  thousand  two,  and
  ending  November thirtieth, two thousand eleven; and also (ii) at a rate
  which is three-eighths of one percent additional to  the  three  percent
  rate authorized above in this paragraph, and which is also additional to
  the  five-eighths  of  one  percent  rate  also authorized above in this
  clause for such county,  for  the  period  beginning  March  first,  two
  thousand seven and ending November thirtieth, two thousand eleven;
    (24) the county of Chenango is hereby further authorized and empowered
  to  adopt  and amend local laws, ordinances or resolutions imposing such
  taxes at a rate which is one percent additional  to  the  three  percent
  rate  authorized  above in this paragraph for such county for the period
  beginning  September  first,  two  thousand  two,  and  ending  November
  thirtieth, two thousand eleven;

    (25)  the  county of Monroe is hereby further authorized and empowered
  to adopt and amend local laws, ordinances or resolutions  imposing  such
  taxes  at  a  rate  which is one percent additional to the three percent
  rate authorized  above  in  this  paragraph  for  the  period  beginning
  December  first,  nineteen  hundred  ninety-three  and  ending  November
  thirtieth, two thousand eleven;
    (26) the county of Steuben is hereby further authorized and  empowered
  to  adopt  and amend local laws, ordinances or resolutions imposing such
  taxes at a rate which is one percent additional  to  the  three  percent
  rate  authorized  above in this paragraph for such county for the period
  beginning  December  first,  nineteen  hundred  ninety-two  and   ending
  November thirtieth, two thousand eleven;
    (27)  the county of Chemung is hereby further authorized and empowered
  to adopt and amend local laws, ordinances or resolutions  imposing  such
  taxes  at  a  rate  which is one percent additional to the three percent
  rate authorized above in this paragraph for such county for  the  period
  beginning   December  first,  two  thousand  two,  and  ending  November
  thirtieth, two thousand eleven;
    (28) the county of Seneca is hereby further authorized  and  empowered
  to  adopt  and amend local laws, ordinances or resolutions imposing such
  taxes at a rate that is one percent additional to the three percent rate
  authorized above in this  paragraph  for  such  county  for  the  period
  beginning   December   first,  two  thousand  two  and  ending  November
  thirtieth, two thousand eleven;
    * (29)  the  county  of  Niagara  is  hereby  further  authorized  and
  empowered  to  adopt  and  amend  local  laws, ordinances or resolutions
  imposing such taxes at a rate which is one  percent  additional  to  the
  three  percent  rate  authorized above in this paragraph for such county
  for the period beginning March first, two  thousand  three,  and  ending
  November thirtieth, two thousand eleven;
    * NB There are 2 clause (29)'s
    * (29)  the  county  of  Dutchess  is  hereby  further  authorized and
  empowered to adopt and  amend  local  laws,  ordinances  or  resolutions
  imposing  such  taxes  at  a rate which is three-quarters of one percent
  additional to the three percent rate authorized above in this  paragraph
  for  such  county  for  the  period  beginning March first, two thousand
  three, and ending November thirtieth, two thousand eleven,
    * NB There are 2 clause (29)'s
    (30) the county of Yates is hereby further authorized and empowered to
  adopt and amend local laws,  ordinances  or  resolutions  imposing  such
  taxes  at  a  rate  which is one percent additional to the three percent
  rate authorized above in this paragraph for such county for  the  period
  beginning  September  first,  two  thousand  three,  and ending November
  thirtieth, two thousand eleven;
    * (31) the county of Schenectady  is  hereby  further  authorized  and
  empowered  to  adopt  and  amend  local  laws, ordinances or resolutions
  imposing such  taxes  at  a  rate  which  is  one-half  of  one  percent
  additional  to the three percent rate authorized above in this paragraph
  for such county for the period beginning June first, two thousand three,
  and ending November thirtieth, two thousand eleven;
    * NB There are 2 clause (31)'s
    * (31) the county of  Montgomery  is  hereby  further  authorized  and
  empowered  to  adopt  and  amend  local  laws, ordinances or resolutions
  imposing such taxes at a rate which is one  percent  additional  to  the
  three  percent  rate  authorized above in this paragraph for such county
  for the period beginning June first,  two  thousand  three,  and  ending
  November thirtieth, two thousand eleven;
    * NB There are 2 clause (31)'s

    (32)  the  county  of  Livingston  is  hereby  further  authorized and
  empowered to adopt and  amend  local  laws,  ordinances  or  resolutions
  imposing  such  taxes  at  a rate which is one percent additional to the
  three percent rate authorized above in this paragraph  for  such  county
  for  the  period  beginning  June  first, two thousand three, and ending
  November thirtieth, two thousand eleven;
    (33) the county of Sullivan is hereby further authorized and empowered
  to adopt and amend local laws, ordinances or resolutions  imposing  such
  taxes  at  a rate that is: (i) one-half of one percent additional to the
  three percent rate authorized above in this paragraph  for  such  county
  for  the  period  beginning  June  first, two thousand three, and ending
  November thirtieth, two thousand eleven; and (ii) an additional one-half
  of one percent in addition to the other rates authorized above  in  this
  paragraph  for  such  county  for  the  period beginning June first, two
  thousand seven and ending November thirtieth, two thousand eleven;
    * (34) the county of Otsego is hereby further authorized and empowered
  to adopt and amend local laws, ordinances or resolutions  imposing  such
  taxes  at  a  rate  which is one percent additional to the three percent
  rate authorized above in this paragraph for such county for  the  period
  beginning  December  first,  two  thousand  three,  and  ending November
  thirtieth, two thousand eleven;
    * NB There are 3 clause (34)'s
    * (34) the  county  of  Delaware  is  hereby  further  authorized  and
  empowered  to  adopt  and  amend  local  laws, ordinances or resolutions
  imposing such taxes at a rate that is  one  percent  additional  to  the
  three  percent  rate  authorized above in this paragraph for such county
  for the period beginning December first, two thousand three, and  ending
  November thirtieth, two thousand eleven;
    * NB There are 3 clause (34)'s
    * (34)  the county of Wayne is hereby further authorized and empowered
  to adopt and amend local laws, ordinances or resolutions  imposing  such
  taxes at a rate that is one percent additional to the three percent rate
  authorized  above  in  this  paragraph  for  such  county for the period
  beginning  December  first,  two  thousand  five,  and  ending  November
  thirtieth, two thousand eleven;
    * NB There are 3 clause (34)'s
    * (35)  the  county  of  Schoharie  is  hereby  further authorized and
  empowered to adopt and  amend  local  laws,  ordinances  or  resolutions
  imposing  such  taxes  at  a rate which is one percent additional to the
  three percent rate authorized above in this paragraph  for  such  county
  for  the  period  beginning  June  first,  two thousand four, and ending
  November thirtieth, two thousand eleven;
    * NB There are 3 clause (35)'s
    * (35)  the  county  of  Madison  is  hereby  further  authorized  and
  empowered  to  adopt  and  amend  local  laws, ordinances or resolutions
  imposing such taxes at a rate which is one  percent  additional  to  the
  three  percent  rate  authorized above in this paragraph for such county
  for the period beginning June  first,  two  thousand  four,  and  ending
  November thirtieth, two thousand eleven;
    * NB There are 3 clause (35)'s
    * (35) the county of Orange is hereby further authorized and empowered
  to  adopt  and amend local laws, ordinances or resolutions imposing such
  taxes at a rate which is three-quarters of one percent additional to the
  three percent rate authorized above in this paragraph  for  such  county
  for  the  period  beginning  June  first,  two thousand four, and ending
  November thirtieth, two thousand eleven;
    * NB There are 3 clause (35)'s

    * (36)  the  county  of  Clinton  is  hereby  further  authorized  and
  empowered  to  adopt  and  amend  local  laws, ordinances or resolutions
  imposing such taxes at a  rate  which  is:  (i)  three-quarters  of  one
  percent  additional  to  the three percent rate authorized above in this
  paragraph  for  such  county  for  the  period beginning June first, two
  thousand four, and ending November thirtieth, two  thousand  seven;  and
  (ii)  one  percent additional to the three percent rate authorized above
  in this paragraph for such county  for  the  period  beginning  December
  first,  two  thousand seven, and ending November thirtieth, two thousand
  eleven;
    * NB There are 4 clause (36)'s
    * (36) the county of Lewis is hereby further authorized and  empowered
  to  adopt  and amend local laws, ordinances or resolutions imposing such
  taxes at a rate that is three-quarters of one percent additional to  the
  three  percent  rate  authorized above in this paragraph for such county
  for the period beginning June  first,  two  thousand  four,  and  ending
  November thirtieth, two thousand eleven;
    * NB There are 4 clause (36)'s
    * (36) the county of Oswego is hereby further authorized and empowered
  to  adopt  and amend local laws, ordinances or resolutions imposing such
  taxes at a rate which is one percent additional  to  the  three  percent
  rate  authorized  above in this paragraph for such county for the period
  beginning September  first,  two  thousand  four,  and  ending  November
  thirtieth, two thousand eleven;
    * NB There are 4 clause (36)'s
    * (36)  the county of Essex is hereby further authorized and empowered
  to adopt and amend local laws, ordinances or resolutions  imposing  such
  taxes at a rate which is three-quarters of one percent additional to the
  three  percent  rate  authorized above in this paragraph for such county
  for the period beginning June  first,  two  thousand  four,  and  ending
  November thirtieth, two thousand eleven;
    * NB There are 4 clause (36)'s
    * (37)  the  county  of  Jefferson  is  hereby  further authorized and
  empowered to adopt and  amend  local  laws,  ordinances  or  resolutions
  imposing  such  taxes  at  a rate which is three-quarters of one percent
  additional to the three percent rate authorized above in this  paragraph
  for  such  county for the period beginning September first, two thousand
  four, and ending November thirtieth, two thousand eleven;
    * NB There are 2 clause (37)'s
    * (37) the  county  of  Onondaga  is  hereby  further  authorized  and
  empowered  to  adopt  and  amend  local  laws, ordinances or resolutions
  imposing such taxes at a rate that is  one  percent  additional  to  the
  three  percent  rate  authorized above in this paragraph for such county
  for the period beginning September first, two thousand four, and  ending
  November thirtieth, two thousand eleven;
    * NB There are 2 clause (37)'s
    (38)  the  county  of  Chautauqua  is  hereby  further  authorized and
  empowered to adopt and  amend  local  laws,  ordinances  or  resolutions
  imposing  such  taxes at a rate that is: (i) one and one-quarter percent
  additional to the three percent rate authorized above in this  paragraph
  for  such county for the period beginning March first, two thousand five
  and ending August thirty-first,  two  thousand  six;  (ii)  one  percent
  additional  to the three percent rate authorized above in this paragraph
  for such county for the period beginning September first,  two  thousand
  six   and   ending   November   thirtieth,  two  thousand  seven;  (iii)
  three-quarters of one percent  additional  to  the  three  percent  rate
  authorized  above  in  this  paragraph  for  such  county for the period
  beginning  December  first,  two  thousand  seven  and  ending  November

  thirtieth, two thousand ten; and (iv) one-half of one percent additional
  to  the  three  percent rate authorized above in this paragraph for such
  county for the period beginning December first,  two  thousand  ten  and
  ending November thirtieth, two thousand eleven;
    * (39) the county of Fulton is hereby further authorized and empowered
  to  adopt  and amend local laws, ordinances or resolutions imposing such
  taxes at a rate which is one percent additional  to  the  three  percent
  rate  authorized  above in this paragraph for such county for the period
  beginning September  first,  two  thousand  five,  and  ending  November
  thirtieth, two thousand eleven;
    * NB There are 2 clause (39)'s
    * (39) the county of Putnam is hereby further authorized and empowered
  to  adopt  and amend local laws, ordinances or resolutions imposing such
  taxes at a rate that is: (i) one-half of one percent additional  to  the
  three  percent  rate  authorized above in this paragraph for such county
  for the period beginning September first, two thousand five  and  ending
  August thirty-first, two thousand seven; and (ii) one percent additional
  to  the  three  percent rate authorized above in this paragraph for such
  county for the period beginning September first, two thousand seven  and
  ending November thirtieth, two thousand eleven;
    * NB There are 2 clause (39)'s
    * (40)  the  county  of  Franklin  is  hereby  further  authorized and
  empowered to adopt and  amend  local  laws,  ordinances  or  resolutions
  imposing  such  taxes  at  a  rate that is one percent additional to the
  three percent rate authorized above in this paragraph  for  such  county
  for  the  period  beginning  June  first,  two  thousand  six and ending
  November thirtieth, two thousand eleven;
    * NB There are 2 clause (40)'s
    * (40)  the  county  of  Ontario  is  hereby  further  authorized  and
  empowered  to  adopt  and  amend  local  laws, ordinances or resolutions
  imposing such taxes at a rate that is: (A)  one-eighth  of  one  percent
  additional  to the three percent rate authorized above in this paragraph
  for such county for the period beginning June first,  two  thousand  six
  and  ending  November  thirtieth, two thousand eleven; and also (B) at a
  rate that is three-eighths  of  one  percent  additional  to  the  three
  percent  rate  authorized  above  in  this  paragraph,  and that is also
  additional to the one-eighth of one  percent  rate  authorized  in  this
  clause  for  such  county, for the period beginning September first, two
  thousand nine and ending November thirtieth, two thousand eleven;
    * NB There are 2 clause (40)'s
    (ii) with respect to the following cities (1) the city of  Yonkers  is
  hereby  further  authorized and empowered to adopt and amend local laws,
  ordinances or resolutions imposing such taxes at a  rate  which  is  one
  percent  additional  to  the three percent rate authorized above in this
  paragraph for such city;
    (2) the  city  of  Mount  Vernon  is  hereby  further  authorized  and
  empowered  to  adopt  and  amend  local  laws, ordinances or resolutions
  imposing such taxes at a rate which is one  percent  additional  to  the
  three percent rate authorized above in this paragraph for such city;
    (3)  the  city  of  White  Plains  is  hereby  further  authorized and
  empowered to adopt and  amend  local  laws,  ordinances  or  resolutions
  imposing  such  taxes  at  a  rate which is: (i) one-half of one percent
  additional to the three percent rate authorized above in this  paragraph
  for such city for the period beginning September first, nineteen hundred
  ninety-three  and  ending  August thirty-first, two thousand eleven; and
  (ii) an additional one-quarter of one percent in addition to  the  other
  rates  authorized  in  this  paragraph  for  such  city  for  the period

  beginning  March  first,  two   thousand   eight   and   ending   August
  thirty-first, two thousand eleven;
    (4)  the  city  of  New  Rochelle  is  hereby  further  authorized and
  empowered to adopt and  amend  local  laws,  ordinances  or  resolutions
  imposing  such  taxes  at  a rate which is one percent additional to the
  three percent rate authorized above in this paragraph for such city  for
  the  period beginning September first, nineteen hundred ninety-three and
  ending December thirty-first, two thousand eleven;
    (5) the city of Fulton is hereby further authorized and  empowered  to
  adopt  and  amend  local  laws,  ordinances or resolutions imposing such
  taxes at a rate which is one percent additional  to  the  three  percent
  rate  authorized  above  in  this paragraph for such city for the period
  beginning  March  first,  two  thousand  three,  and   ending   November
  thirtieth, two thousand seven;
    (6)  the  city of Oswego is hereby further authorized and empowered to
  adopt and amend local laws,  ordinances  or  resolutions  imposing  such
  taxes  at  a  rate  which is one percent additional to the three percent
  rate authorized above in this paragraph for such  city  for  the  period
  beginning  September  first,  two  thousand  four,  and  ending November
  thirtieth, two thousand eleven;
    (iii)  the  maximum  rate  referred  to  in  section  twelve   hundred
  twenty-four of this article shall be calculated without reference to the
  following  additional  rates authorized in subparagraphs (i) and (ii) of
  this paragraph: one and one-half percent for the county of Allegany; one
  percent for the counties  of  Rensselaer,  Erie,  Cattaraugus,  Wyoming,
  Ulster,  Albany,  Suffolk, Greene, Orleans, Franklin, Herkimer, Genesee,
  Columbia,  Schuyler,  Chenango,  Monroe,   Steuben,   Chemung,   Seneca,
  Livingston,   Niagara,   Yates,   Tioga,  Montgomery,  Delaware,  Wayne,
  Schoharie, Putnam, Clinton and Onondaga and the cities of Yonkers, Mount
  Vernon and New Rochelle; three-quarters of one percent for the  counties
  of  Dutchess,  Essex,  Lewis,  Orange,  and  Jefferson;  one percent and
  three-quarters of one percent or one-half of one percent for the  county
  of Oneida; three-quarters of one percent and one-half of one percent for
  the  county  of  Nassau;  one-half of one percent and one-quarter of one
  percent for the city of White Plains; one-half or one  percent  for  the
  county of Tompkins; three-eighths of one percent and five-eighths of one
  percent  for  the  county  of  Rockland; one-half of one percent for the
  counties of Putnam  and  Schenectady;  one-eighth  of  one  percent  and
  three-eighths  of one percent for the county of Ontario; one-half of one
  percent; one-half of  one  percent  for  the  county  of  Sullivan;  and
  three-quarters  of one percent or one-half of one percent for the county
  of Chautauqua;
    (iv) with respect to certain counties  in  the  metropolitan  commuter
  transportation district, if the county of Dutchess, the county of Orange
  or  the  county  of  Rockland  withdraws  from the metropolitan commuter
  transportation   district   pursuant   to   section    twelve    hundred
  seventy-nine-b  of  the  public  authorities  law, such county is hereby
  authorized and empowered, in the alternative, to adopt and  amend  local
  laws,  ordinances  or  resolutions  imposing  such  taxes at the rate of
  five-eighths, seven-eighths, one and one-eighth, one and  three-eighths,
  one and five-eighths, one and seven-eighths, two and one-eighth, two and
  three-eighths,  two  and  five-eighths, two and seven-eighths, three and
  one-eighth or three and three-eighths percent if  the  revenues  from  a
  three-eighths  percent rate of such tax are required by such local laws,
  ordinances or resolutions  to  be  set  aside  for  mass  transportation
  purposes;  all  such taxes to be administered, collected and distributed
  by the commissioner as provided in subpart B of part III and in part  IV
  of this article:

    (a) (1) (i) Either, all of the taxes described in article twenty-eight
  of  this  chapter,  at  the  same  uniform  rate,  as to which taxes all
  provisions of the local laws, ordinances or  resolutions  imposing  such
  taxes  shall  be  identical,  except  as to rate and except as otherwise
  provided,   with   the   corresponding   provisions   in   such  article
  twenty-eight, including the definition and exemption provisions of  such
  article,  so  far  as the provisions of such article twenty-eight can be
  made applicable to the taxes imposed by such city  or  county  and  with
  such  limitations  and  special  provisions  as  are  set  forth in this
  article. The taxes authorized under this subdivision may not be  imposed
  by  a  city  or  county  unless  the  local law, ordinance or resolution
  imposes such taxes so as to  include  all  portions  and  all  types  of
  receipts,  charges  or rents, subject to state tax under sections eleven
  hundred five and eleven hundred ten of this chapter, except as otherwise
  provided. (i) Any local law, ordinance or resolution enacted by any city
  of less than one million or by any county or school  district,  imposing
  the  taxes  authorized  by  this subdivision, shall, notwithstanding any
  provision of law to the contrary, exclude from  the  operation  of  such
  local  taxes  all  sales  of  tangible  personal  property  for  use  or
  consumption directly and predominantly in  the  production  of  tangible
  personal  property,  gas, electricity, refrigeration or steam, for sale,
  by manufacturing, processing, generating, assembly, refining, mining  or
  extracting;  and  all  sales  of  tangible  personal property for use or
  consumption predominantly either in the production of tangible  personal
  property,  for  sale,  by  farming  or  in  a  commercial horse boarding
  operation, or in both; and, unless such city, county or school  district
  elects  otherwise,  shall  omit  the  provision  for  credit  or  refund
  contained in clause six of subdivision (a) or subdivision (d) of section
  eleven hundred nineteen of this chapter. (ii) Any local  law,  ordinance
  or  resolution  enacted by any city, county or school district, imposing
  the taxes authorized by this subdivision,  shall  omit  the  residential
  solar  energy  systems  equipment  exemption provided for in subdivision
  (ee) and the clothing and footwear exemption provided for  in  paragraph
  thirty  of  subdivision  (a)  of  section eleven hundred fifteen of this
  chapter, unless such city, county or school district elects otherwise as
  to either such residential solar energy systems equipment  exemption  or
  such clothing and footwear exemption.
    (ii)  Notwithstanding  any other provision of the law to the contrary,
  any county, imposing the taxes authorized by this subdivision, having  a
  population  of  not  less  than one hundred thirty-nine thousand and not
  more than one hundred forty thousand, determined in accordance with  the
  two  thousand  decennial  federal census, may by local law, ordinance or
  resolution elect to exempt from such local sales  and  compensating  use
  taxes  clothing  and  footwear,  as  defined  in  paragraph  fifteen  of
  subdivision (b) of section eleven hundred one of this chapter, for which
  the receipt or consideration given or contracted to  be  given  is  less
  than  one hundred ten dollars per article of clothing, per pair of shoes
  or other articles of footwear or per item used or consumed  to  make  or
  repair such clothing and which becomes a physical component part of such
  clothing.  Every  such  county  shall  comply  with  the  provisions  of
  subdivisions (d) and (e) of  this  section,  including  such  provisions
  applicable   to  providing  or  repealing  the  exemption  described  in
  paragraph thirty of subdivision (a) of section eleven hundred fifteen of
  this chapter.
    (2) A sale of tangible personal property to a person for use by him in
  performing the services of laundering, drycleaning, tailoring,  weaving,
  pressing,  shoe  repairing  and shoe shining, subject to the tax imposed
  under the authority of paragraph (1) of this subdivision, shall  not  be

  deemed  a  purchase  for  resale  for  purposes  of the taxes imposed by
  article twenty-eight and pursuant to the authority of this article.  The
  transitional  provisions  contained  in section eleven hundred six shall
  apply  to  a  tax  imposed  under the authority of clauses (A) or (B) of
  paragraph (1) of this subdivision in the same manner  and  to  the  same
  extent  as  applicable  to  the  taxes  imposed under subdivision (c) of
  section eleven hundred five except that  an  equivalent  date  shall  be
  substituted to accord with the date when the tax imposed pursuant to the
  authority of such clause shall become effective.
    (3) (i) Notwithstanding any other provision of law to the contrary but
  not  with  respect to cities subject to the provisions of section eleven
  hundred eight of this article, any  city  or  county,  except  a  county
  wholly  contained  within  a  city,  may provide that the taxes imposed,
  pursuant to this subdivision, by such city or county on the retail  sale
  or  use  of  fuel oil and coal used for residential purposes, the retail
  sale or use of wood used for residential  heating  purposes,  the  sale,
  other  than  for  resale,  of propane (except when sold in containers of
  less than one hundred pounds), natural gas, electricity, steam and  gas,
  electric and steam services used for residential purposes and the use of
  gas  or  electricity  used  for residential purposes may be imposed at a
  lower rate than the uniform local rate imposed pursuant to  the  opening
  paragraph  of  this  section,  as  long as such rate is one of the rates
  authorized by such paragraph or such sale or use may  be  exempted  from
  such  taxes.  Provided,  however, such lower rate must apply to all such
  energy sources and services and at the same rate and no  such  exemption
  may  be enacted unless such exemption applies to all such energy sources
  and services. The provisions of this subparagraph shall not apply  to  a
  sale  or  use  of  (i)  diesel motor fuel which involves a delivery at a
  filling station or into a repository which is equipped with  a  hose  or
  other  apparatus  by which such fuel can be dispensed into the fuel tank
  of a motor vehicle and (ii) enhanced diesel motor  fuel  except  in  the
  case  of  a  sale  or  use  of  such  enhanced  diesel  motor  fuel used
  exclusively for residential purposes which is delivered into  a  storage
  tank  which is not equipped with a hose or other apparatus by which such
  fuel can be dispensed into the fuel tank of a  motor  vehicle  and  such
  storage tank is attached to the heating unit burning such fuel, provided
  that  each  delivery  of  such  fuel  of over four thousand five hundred
  gallons shall be evidenced by a  certificate  signed  by  the  purchaser
  stating  that  the  product  will  be  used  exclusively for residential
  purposes.
    (ii) The transitional provisions in subdivision (c) of section  eleven
  hundred  five-A  shall  apply  to  a  change  in rate or to an exemption
  adopted pursuant to the authority of this paragraph in the  same  manner
  and to the same extent as applicable under section eleven hundred five-A
  except  that  equivalent  dates  shall be substituted to accord with the
  date when the rate or exemption adopted pursuant to this paragraph shall
  become effective. The provisions in subdivisions (d) and (e) of  section
  eleven  hundred five-A shall apply so far as such provisions can be made
  applicable under this paragraph.
    (iii) Notwithstanding  the  provisions  of  subdivision  (d)  of  this
  section to the contrary, any local law, ordinance or resolution, enacted
  pursuant  to the authority of this paragraph, (A) may be made applicable
  to the quarterly period ending February twenty-ninth,  nineteen  hundred
  eighty  if  a  certified  copy  of  such law, ordinance or resolution is
  mailed by registered mail to the state tax commission at its  office  in
  Albany  on  or before November twentieth, nineteen hundred seventy-nine,
  (B) may go into effect on January first, nineteen hundred eighty,  if  a
  certified  copy  of  such  law,  ordinance  or  resolution  is mailed by

  registered mail to the state tax commission at its office in  Albany  at
  least  thirty  days prior to such effective date and (C) may exempt from
  tax, effective  October  first,  nineteen  hundred  eighty,  the  energy
  sources and services described in subparagraph (i) of this paragraph.
    (iv)  Notwithstanding  any  other  provision  of  law, the one percent
  additional tax which Cattaraugus county is authorized to adopt  pursuant
  to  the  opening  paragraph  of this section shall not be imposed on the
  retail sale or use of the  energy  sources  and  services  described  in
  subparagraph (i) of this paragraph.
    (4)  Notwithstanding  any  other provision of law to the contrary, any
  local law enacted by any city of one million or more  that  imposes  the
  taxes authorized by this subdivision (i) may omit the exception provided
  in  subparagraph  (ii)  of paragraph three of subdivision (c) of section
  eleven hundred five  of  this  chapter  for  receipts  from  laundering,
  dry-cleaning,  tailoring,  weaving,  pressing,  shoe  repairing and shoe
  shining;  (ii)  may  impose  the  tax  described  in  paragraph  six  of
  subdivision (c) of section eleven hundred five of this chapter at a rate
  in  addition  to  the  rate prescribed by this section not to exceed two
  percent in multiples of one-half of one  percent;  (iii)  shall  provide
  that  the  tax  described in paragraph six of subdivision (c) of section
  eleven hundred five of this chapter does not apply to  facilities  owned
  and  operated by the city or an agency or instrumentality of the city or
  a public corporation the majority of whose members are appointed by  the
  chief  executive officer of the city or the legislative body of the city
  or both of them; (iv) shall not include any tax on receipts from, or the
  use of, the services described in paragraph seven of subdivision (c)  of
  section eleven hundred five of this chapter; (v) shall provide that, for
  purposes  of  the  tax  described  in  subdivision (e) of section eleven
  hundred five of this chapter, "permanent resident" means any occupant of
  any room or rooms in a hotel for at least one hundred eighty consecutive
  days with regard to the period of such  occupancy;  (vi)  may  omit  the
  exception provided in paragraph one of subdivision (f) of section eleven
  hundred  five  of this chapter for charges to a patron for admission to,
  or use of, facilities for sporting activities in which the patron is  to
  be  a  participant, such as bowling alleys and swimming pools; (vii) may
  provide the clothing and  footwear  exemption  in  paragraph  thirty  of
  subdivision  (a) of section eleven hundred fifteen of this chapter, and,
  notwithstanding any provision of subdivision (d) of this section to  the
  contrary,  any  local law providing for such exemption or repealing such
  exemption, may go into effect on any one of the following  dates:  March
  first,  June first, September first or December first; (viii) shall omit
  the exemption provided in paragraph  forty-one  of  subdivision  (a)  of
  section  eleven  hundred  fifteen  of  this chapter; (ix) shall omit the
  exemption provided in subdivision (c) of section eleven hundred  fifteen
  of  this  chapter  insofar  as  it  applies  to  fuel, gas, electricity,
  refrigeration and steam, and  gas,  electric,  refrigeration  and  steam
  service   of  whatever  nature  for  use  or  consumption  directly  and
  exclusively in the production  of  gas,  electricity,  refrigeration  or
  steam;  (x) shall omit, unless such city elects otherwise, the provision
  for refund or credit contained in clause six of subdivision  (a)  or  in
  subdivision  (d) of section eleven hundred nineteen of this chapter; and
  (xi) shall provide that section eleven hundred five-C  of  this  chapter
  does  not  apply  to such taxes, and shall tax receipts from every sale,
  other than sales for resale, of  gas  service  or  electric  service  of
  whatever   nature,   including   the   transportation,  transmission  or
  distribution of gas or electricity, even if sold separately, at the rate
  set forth in clause one of subparagraph (i) of the opening paragraph  of
  this section.

    (b)  (1)  Or,  one or more of the taxes described in subdivisions (b),
  (d), (e) and (f) of section eleven hundred five of this chapter, at  the
  same  uniform  rate,  including  the  transitional provisions in section
  eleven hundred six of this chapter covering  such  taxes,  but  not  the
  taxes  described  in  subdivisions (a) and (c) of section eleven hundred
  five of this chapter. Provided, further, that where the tax described in
  subdivision (b) of section  eleven  hundred  five  of  this  chapter  is
  imposed,  the  compensating  use taxes described in clauses (E), (G) and
  (H) of subdivision (a) of section eleven hundred  ten  of  this  chapter
  shall also be imposed. Provided, further, that where the taxes described
  in  subdivision  (b)  of  section  eleven hundred five are imposed, such
  taxes shall omit  the  provision  for  refund  or  credit  contained  in
  subdivision  (d) of section eleven hundred nineteen of this chapter with
  respect to such taxes described  in  such  subdivision  (b)  of  section
  eleven  hundred  five  unless such city or county elects to provide such
  provision or, if so elected, to repeal such provision.
    (2) In respect to the taxes described in such subdivisions  (b),  (d),
  (e)  and  (f) of section eleven hundred five of this chapter and in such
  clauses (E), (G) and (H) of subdivision (a) of  section  eleven  hundred
  ten  of  this  chapter  and  the transitional provisions in such section
  eleven hundred six covering those taxes, all provisions of a  local  law
  imposing  any  such  tax,  except  as  to  rate  and except as otherwise
  provided herein, shall be identical with the corresponding provisions in
  such article twenty-eight of this chapter, including the definition  and
  exemption  provisions  of such article, so far as the provisions of such
  article twenty-eight of this chapter can be made applicable to the taxes
  imposed by such city or county and with  such  limitations  and  special
  provisions as are set forth in this article; provided, however, that any
  local law enacted by any city of one million or more, imposing the taxes
  authorized  by  this  subdivision,  shall omit the exemption provided in
  subdivision (c) of section eleven hundred fifteen of  this  chapter  and
  may  omit  the exception provided in paragraph (1) of subdivision (f) of
  section eleven hundred five of this chapter for charges to a patron  for
  admission  to,  or  use  of, facilities for sporting activities in which
  such patron is to be a participant, such as bowling alleys and  swimming
  pools.  The  transitional  provisions  contained  in  subdivision (d) of
  section eleven hundred six of this  chapter  shall  apply  in  the  same
  manner and to the same extent to a tax imposed by omitting the exception
  in  paragraph  (1)  of subdivision (f) of section eleven hundred five of
  this chapter, as described in the preceding  sentence,  except  that  an
  equivalent  date  shall  be substituted to accord with the date when the
  tax so imposed becomes effective. The tax described in any one  of  such
  subdivisions  (b),  (d),  (e)  and (f) of section eleven hundred five of
  this chapter, including the  related  transitional  provisions  in  such
  section  eleven  hundred six of this chapter, and the taxes described in
  clauses (E), (G) and (H) of subdivision (a) of  section  eleven  hundred
  ten  of  this chapter where the tax described in such subdivision (b) of
  section eleven hundred five of this  chapter  is  imposed,  may  not  be
  imposed  by  a  city  or  county  unless  the  local  law,  ordinance or
  resolution imposes such tax so as to include all portions and all  types
  of  receipts, charges or rents, as the case may be, subject to state tax
  under the applicable subdivision of section eleven hundred five of  this
  chapter  and  uses  subject  to  tax  under the applicable provisions of
  section eleven hundred ten of this chapter where the  tax  described  in
  subdivision  (b)  of  section  eleven  hundred  five  of this chapter is
  imposed.
    (3) (i) Notwithstanding any other provision of law to the contrary but
  not with respect to cities subject to the provisions of  section  eleven

  hundred  eight  of  this  chapter,  any  city or county, except a county
  wholly contained within a  city,  may  provide  that  the  tax  imposed,
  pursuant  to this subdivision, by such city or county on the sale, other
  than for resale, of propane (except when sold in containers of less than
  one  hundred  pounds), natural gas, electricity, steam and gas, electric
  and steam services of whatever nature used for residential purposes  and
  on  the  use  of gas or electricity used for residential purposes may be
  imposed at a lower rate than the uniform local rate imposed pursuant  to
  the  opening  paragraph  of this section, as long as such rate is one of
  the rates authorized by such paragraph  or  such  sale  or  use  may  be
  exempted  from such taxes. Provided, however, such lower rate must apply
  to all such energy sources and services and at the same rate and no such
  exemption may be enacted unless  such  exemption  applies  to  all  such
  energy sources and services.
    (ii)  The transitional provisions in subdivision (c) of section eleven
  hundred five-A shall apply to a  change  in  rate  or  to  an  exemption
  adopted  pursuant  to the authority of this paragraph in the same manner
  and to the same extent as applicable under section eleven hundred five-A
  except that equivalent dates shall be substituted  to  accord  with  the
  date when the rate or exemption adopted pursuant to this paragraph shall
  become  effective. The provisions in subdivisions (d) and (e) of section
  eleven hundred five-A shall apply so far as such provisions can be  made
  applicable under this paragraph.
    (iii)  Notwithstanding  the  provisions  of  subdivision  (d)  of this
  section to the contrary, any local law, ordinance or resolution  enacted
  pursuant  to the authority of this paragraph, (A) may be made applicable
  to the quarterly period ending February twenty-ninth,  nineteen  hundred
  eighty  if  a  certified  copy  of  such law, ordinance or resolution is
  mailed by registered mail to the state tax commission at its  office  in
  Albany  on  or before November twentieth, nineteen hundred seventy-nine,
  (B) may go into effect on January first, nineteen hundred eighty,  if  a
  certified  copy  of  such  law,  ordinance  or  resolution  is mailed by
  registered mail to the state tax commission at its office in  Albany  at
  least  thirty  days prior to such effective date and (C) may exempt from
  tax, effective  October  first,  nineteen  hundred  eighty;  the  energy
  sources and services described in subparagraph (i) of this paragraph.
    (4)  Notwithstanding  any provision of this article to the contrary, a
  county, city or school district which, pursuant to the authority of this
  article, imposes the tax described in subdivision (b) of section  eleven
  hundred  five  of  this  chapter  without also imposing all of the other
  taxes described  in  subdivision  (a)  of  this  section  shall  not  be
  authorized  to impose the sales tax on prepaid telephone calling service
  described in subparagraph (D) of paragraph one  of  subdivision  (b)  of
  such  section  eleven hundred five or the compensating use tax described
  in clause (G) of subdivision (a) of section eleven hundred ten  of  this
  chapter;  and any reference in this article to the tax described in such
  subdivision (b) of section eleven hundred five and any reference in this
  article to the tax described in such clause (G) of  subdivision  (a)  of
  section  eleven hundred ten shall be deemed not to include the sales tax
  on prepaid  telephone  calling  service  or  the  compensating  use  tax
  described  in  such  clause  (G)  of  subdivision  (a) of section eleven
  hundred ten, in cases where the tax described in subdivision (b) of such
  section eleven hundred five is imposed  by  a  county,  city  or  school
  district  which does not also impose all of the other taxes described in
  subdivision (a) of this section.
    (c) Notwithstanding the prior provisions of this section, where a city
  has, pursuant to section twelve hundred  twenty-four  of  this  article,
  pre-empted   the   right  to  impose  any  of  the  taxes  described  in

  subdivisions (b), (d), (e) and (f) of section  eleven  hundred  five  of
  this  chapter  by  imposing one or more of such taxes, and, if the taxes
  described in such subdivision (b) of section eleven hundred five of this
  chapter  are  imposed,  the  compensating use taxes described in clauses
  (E), (G) and (H) of subdivision (a) of section  eleven  hundred  ten  of
  this  chapter,  as  provided for in subdivision (b) of this section, the
  county in which such city  is  located  may  still  impose  those  taxes
  authorized  under  subdivision (a) or (b) of this section not pre-empted
  by such city. Within areas in such county but outside of such city,  the
  county shall continue to be authorized and empowered to impose the taxes
  as  authorized  in subdivisions (a) and (b) of this section, without any
  diminution in the county's right to impose such taxes in  areas  outside
  such city.
    (d)  A local law, ordinance or resolution imposing any tax pursuant to
  this section, increasing or decreasing the rate of such  tax,  repealing
  or  suspending  such tax, exempting from such tax the energy sources and
  services  described  in  paragraph  three  of  subdivision  (a)  or   of
  subdivision  (b)  of this section or changing the rate of tax imposed on
  such energy sources and services or providing for the credit  or  refund
  described  in  clause  six  of subdivision (a) of section eleven hundred
  nineteen of this chapter  must  go  into  effect  only  on  one  of  the
  following  dates:  March  first, June first, September first or December
  first; provided, that a local law, ordinance or resolution providing for
  the exemption described  in  paragraph  thirty  of  subdivision  (a)  of
  section  eleven  hundred  fifteen  of this chapter or repealing any such
  exemption or a local law, ordinance or resolution providing for a refund
  or credit  described  in  subdivision  (d)  of  section  eleven  hundred
  nineteen of this chapter or repealing such provision so provided must go
  into  effect  only  on  March  first.  No  such  local law, ordinance or
  resolution shall be effective unless  a  certified  copy  of  such  law,
  ordinance or resolution is mailed by registered or certified mail to the
  commissioner at the commissioner's office in Albany at least ninety days
  prior  to  the date it is to become effective. However, the commissioner
  may waive and reduce such ninety-day minimum  notice  requirement  to  a
  mailing  of such certified copy by registered or certified mail within a
  period of not less than thirty days prior to such effective date if  the
  commissioner  deems such action to be consistent with the commissioner's
  duties under section twelve  hundred  fifty  of  this  article  and  the
  commissioner  acts  by resolution. Where the restriction provided for in
  section twelve hundred twenty-three of this article as to the  effective
  date  of  a  tax  and  the  notice  requirement provided for therein are
  applicable  and  have  not  been  waived,  the  restriction  and  notice
  requirement in section twelve hundred twenty-three of this article shall
  also apply.
    (e)  Certified  copies  of  any  local  law,  ordinance  or resolution
  described in subdivision (d) of this section shall also  be  filed  with
  the  city  or  county  clerk,  the  secretary  of  state  and  the state
  comptroller within five days after the date  it  is  enacted.  Certified
  copies  of any other local law, ordinance or resolution enacted pursuant
  to this section shall be filed with the state tax commission,  the  city
  or county clerk, the secretary of state and the state comptroller within
  five days after the date it is enacted.
    (f) On the first day of the first month following the month in which a
  municipal  assistance  corporation  is  created under article ten of the
  public authorities law, any taxes imposed pursuant to  this  section  by
  the  city  in  aid  of which such corporation was created and, except as
  hereinafter provided for in subdivisions (h) and (j)  of  this  section,
  the  power  of  such  city  to adopt and amend local laws, ordinances or

  resolutions imposing taxes pursuant to the  authority  of  such  section
  shall, notwithstanding any provision of this article to the contrary, be
  suspended until the later of July first, two thousand eight, or the last
  day  of  the  month  in  which all the notes and bonds of such municipal
  assistance  corporation  shall  have  been  fully  paid  and  discharged
  together  with  interest  thereon and interest on unpaid installments of
  interest.
    (g)  All  of  the  enabling  act  provisions,  which  authorized   the
  imposition  of  the  taxes suspended pursuant to this section, the local
  laws, ordinances, and resolutions imposing such taxes,  any  regulations
  promulgated  with  respect  to such taxes, including the provisions with
  respect to assessment, payment, determination, collection and refund  of
  such taxes, requirements for filing returns, preservation of records and
  disposition  of  revenue  shall  continue  in full force and effect with
  respect to all such taxes accrued up  to  the  effective  date  of  such
  suspension.
    (h) Notwithstanding the provisions of subdivision (f) of this section,
  any city having a population of one million or more in which a municipal
  assistance  corporation  is  created  under  article  ten  of the public
  authorities law shall continue to be authorized and empowered  to  adopt
  and  amend  local  laws,  imposing  taxes,  at a rate not to exceed four
  percent on the receipts  of  sales  from  the  services  of  laundering,
  dry-cleaning,  tailoring,  weaving,  pressing,  shoe  repairing and shoe
  shining, and charges to a patron for admission to, or use of, facilities
  for sporting activities in which such patron is to be a participant such
  as bowling alleys and swimming pools. Such taxes shall be  administered,
  collected  and  distributed  by  the state tax commission as provided in
  subpart B of part III and in part IV of this article.
    (i) On the first day of the first month following the month  in  which
  the  taxes  provided for in section eleven hundred seven of this chapter
  are terminated, the suspension provided for in subdivision (f)  of  this
  section shall terminate and the sales and compensating use taxes imposed
  by  a  city having a population of one million or more immediately prior
  to the effective date of the suspension shall go  into  full  force  and
  effect,  provided  that  the  resumed  taxes, and any local law imposing
  those taxes, shall incorporate amendments to this  article  and  article
  twenty-eight  of  this  chapter so that the resumed taxes are, except as
  otherwise provided by law, identical  to  the  taxes  authorized  to  be
  imposed by the city.
    (j) Notwithstanding the provisions of subdivision (f) of this section,
  the  city of Troy shall continue to be authorized and empowered to adopt
  and amend local laws, ordinances or resolutions imposing taxes  pursuant
  to  the  authority  of  this  section  during  the  period  that (i) the
  municipal assistance corporation for the  city  of  Troy  created  under
  article  ten  of  the  public  authorities law is in existence, and (ii)
  pursuant to section two of chapter one hundred eighty-seven of the  laws
  of nineteen hundred ninety-five, as it may be amended, the tax described
  in  section  eleven hundred eight of this chapter is not imposed in such
  city.
    (k) Notwithstanding  any  other  provision  of  state  or  local  law,
  ordinance or resolution to the contrary:
    (1)  Any  city having a population of one million or more in which the
  taxes imposed by section eleven hundred seven of  this  chapter  are  in
  effect,  acting through its local legislative body, is hereby authorized
  and empowered to elect to provide the exemption from such taxes for  the
  same  clothing and footwear exempt from state sales and compensating use
  taxes described in paragraph thirty of subdivision (a) of section eleven
  hundred fifteen of this chapter by enacting a resolution in the form set

  forth in paragraph two of this subdivision; whereupon,  upon  compliance
  with  the  provisions  of subdivisions (d) and (e) of this section, such
  enactment of such resolution shall be deemed to be an amendment to  such
  section eleven hundred seven and such section eleven hundred seven shall
  be  deemed  to incorporate such exemption as if it had been duly enacted
  by the state legislature and approved by the governor.
    (2) Form of Resolution: Be it enacted by the (insert proper  title  of
  local legislative body) as follows:
    Section  one.  Receipts  from  sales  of  and  consideration  given or
  contracted to be given for purchases of  clothing  and  footwear  exempt
  from  state sales and compensating use taxes pursuant to paragraph 30 of
  subdivision (a) of section 1115 of the tax law shall also be exempt from
  sales and compensating use taxes imposed in this jurisdiction.
    Section two. This resolution shall take effect March  1,  (insert  the
  year,  but not earlier than the year 2000) and shall apply to sales made
  and uses occurring on and after that date  although  made  or  occurring
  under a prior contract.
    (m)  Taxes  imposed  on native American nation or tribe lands. Where a
  non-native American person purchases, for such person's own consumption,
  any retail sale item on native American nation or tribe land  recognized
  by the federal government and reservation land recognized as such by the
  state   of  New  York,  the  commissioner  shall  promulgate  rules  and
  regulations necessary to implement the collection of sales,  excise  and
  use taxes on such retail sale items.
    (n)  Notwithstanding  any  other  provision  of  state  or  local law,
  ordinance or resolution to the contrary:
    (1) Any city having a population of one million or more in  which  the
  taxes  imposed  by  section  eleven hundred seven of this chapter are in
  effect, acting through its local legislative body, is hereby  authorized
  and empowered to elect to provide the same exemptions from such taxes as
  the  residential  solar  energy  systems  equipment exemption from state
  sales and compensating  use  taxes  described  in  subdivision  (ee)  of
  section  eleven hundred fifteen of this chapter by enacting a resolution
  in the form set forth in paragraph two of this  subdivision;  whereupon,
  upon  compliance with the provisions of subdivisions (d) and (e) of this
  section, such enactment of such resolution shall  be  deemed  to  be  an
  amendment  to  such section eleven hundred seven and such section eleven
  hundred seven shall be deemed to incorporate such exemptions as if  they
  had  been  duly  enacted  by  the  state legislature and approved by the
  governor.
    (2) Form of Resolution: Be it enacted by the (insert proper  title  of
  local legislative body) as follows:
    Section  one.  Receipts  from  sales  of  and  consideration  given or
  contracted to be given for, or for the use  of,  property  and  services
  exempt   from  state  sales  and  compensating  use  taxes  pursuant  to
  subdivision (ee) of section 1115 of the tax law  shall  also  be  exempt
  from sales and compensating use taxes imposed in this jurisdiction.
    Section  two.  This  resolution shall take effect September 1, (insert
  the year, but not earlier than the year 2005) and shall apply  to  sales
  made,  services  rendered  and  uses occurring on and after that date in
  accordance with the applicable transitional provisions in sections 1106,
  1216 and 1217 of the New York tax law.
    (o) Notwithstanding  any  other  provision  of  state  or  local  law,
  ordinance or resolution to the contrary: any city having a population of
  one million or more in which the taxes imposed by section eleven hundred
  seven   of  this  chapter  are  in  effect,  acting  through  its  local
  legislative body, is hereby authorized and empowered to elect to  exempt
  from  such  taxes,  or  reduce  the  rate  of  such  taxes  on, the same

  residential energy sources and services, in the same manner as described
  in subparagraph (i) of  paragraph  three  of  subdivision  (a)  of  this
  section, by enacting a local law or resolution in the form prescribed by
  the  commissioner pursuant to section twelve hundred fifty-seven of this
  article; whereupon, upon compliance with the provisions of  subdivisions
  (d)  and  (e)  of  this  section,  such  enactment  of such local law or
  resolution shall be deemed to be an amendment to section eleven  hundred
  seven  of  this  chapter  and such section eleven hundred seven shall be
  deemed to incorporate such exemption of or reduced rate on  such  energy
  sources  and  services  as  if  it  had  been  duly enacted by the state
  legislature and approved by the governor.