Section 1210-E. Sales and compensating use taxes within Herkimer county

In
  addition to the taxes imposed by section  twelve  hundred  ten  of  this
  subpart  or any other provision of law, the county of Herkimer is hereby
  authorized and empowered to adopt and amend local  laws,  ordinances  or
  resolutions  imposing  within  the  territorial  limits  of  such county
  additional sales and compensating use taxes at the rate  of  one-quarter
  of  one  percent  for  the period beginning December first, two thousand
  seven and ending November thirtieth, two thousand  eleven,  which  taxes
  shall  be  identical to the taxes imposed by such county pursuant to the
  authority of section twelve hundred  ten  of  this  subpart.  Except  as
  hereinafter  provided,  all  provisions  of  this article, including the
  definition and exemption provisions and the provisions relating  to  the
  administration,  collection  and distribution by the commissioner, shall
  apply for purposes of the taxes authorized by this section in  the  same
  manner  and  with  the  same force and effect as if the language of this
  article had been incorporated in full in this section and had  expressly
  referred  to  the  taxes  authorized by this section; provided, however,
  that any provision relating  to  a  maximum  rate  shall  be  calculated
  without  reference  to the rate of additional sales and compensating use
  taxes herein authorized. For  purposes  of  part  IV  of  this  article,
  relating  to  the disposition of revenues resulting from taxes collected
  and  administered  by  the  commissioner,  the  additional   sales   and
  compensating  use  taxes  authorized  by  this section imposed under the
  authority of  section  twelve  hundred  ten  of  this  subpart  and  all
  provisions  relating  to  the deposit, administration and disposition of
  taxes, penalties and interest relating to  taxes  imposed  by  a  county
  under the authority of section twelve hundred ten of this subpart shall,
  except  as  otherwise  provided in this section, apply to the additional
  sales and compensating use taxes authorized by this section.