Section 1212. Certain taxes of school districts administered by commissioner

(a) Any school district which is coterminous with, partly  within or wholly within a city having a  population  of  less  than  one
  hundred  twenty-five  thousand,  is  hereby authorized and empowered, by
  majority vote of the whole number of its school authorities,  to  impose
  for  school  district  purposes,  within  the territorial limits of such
  school  district  and  without  discrimination  between  residents   and
  nonresidents  thereof, the taxes described in subdivision (b) of section
  eleven hundred five (but excluding the tax on prepaid telephone  calling
  services)  and the taxes described in clauses (E) and (H) of subdivision
  (a) of section eleven hundred ten, including the transitional provisions
  in subdivision (b) of section eleven hundred six of this chapter, so far
  as such provisions can be made applicable to the taxes imposed  by  such
  school  district and with such limitations and special provisions as are
  set forth in this article, such taxes to  be  imposed  at  the  rate  of
  one-half,  one, one and one-half, two, two and one-half or three percent
  which rate shall be uniform for all portions and all types  of  receipts
  and uses subject to such taxes. In respect to such taxes, all provisions
  of  the  resolution  imposing  them,  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
  applicable 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 school  district  and  with
  such  limitations  and  special  provisions  as  are  set  forth in this
  article. The taxes  described  in  subdivision  (b)  of  section  eleven
  hundred  five  (but  excluding  the  tax  on  prepaid  telephone calling
  service) and clauses (E) and (H) of subdivision (a)  of  section  eleven
  hundred  ten, including the transitional provision in subdivision (b) of
  such section eleven hundred six of this chapter, may not be  imposed  by
  such  school  district unless the resolution imposes such taxes so as to
  include all portions and all types of receipts and uses subject  to  tax
  under  such  subdivision  (but  excluding  the  tax on prepaid telephone
  calling service) and clauses.  Provided, however, that, where  a  school
  district  imposes  such  taxes,  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  school
  district  elects  to provide such provision or, if so elected, to repeal
  such provision.
    (b) A tax so imposed shall be in addition to any tax which a county or
  city may impose or may be imposing pursuant to this article or any other
  law, and may be so imposed notwithstanding any  inconsistent  provisions
  of  this article or of any other law and notwithstanding that the county
  or city may impose or may be imposing the taxes  authorized  by  section
  twelve hundred ten at the maximum rate authorized therefor.
    (c)  No  such  action  to  impose  the  taxes or provide or repeal the
  exemptions authorized by subdivision (a) of this section shall be  taken
  by  a  school  district until after the school authorities thereof shall
  have held a public hearing thereon, after notice  given  in  the  manner
  required  by  law  for the giving of notice of the annual meeting of the
  school district, except that if it be a city school district such notice
  shall be given in the manner required by law for a public hearing on its
  tentative budget.
    (d) All actions taken by majority votes of school authorities pursuant
  to this section shall be deemed resolutions under this article and shall
  be official records of the school district in which they are taken.

    (e) A resolution imposing a tax pursuant to this  section,  increasing
  or  decreasing the rate of such tax, or repealing or suspending such tax
  must go into effect only on one of the  following  dates:  March  first,
  June  first,  September  first  or  December  first;  provided,  that  a
  resolution  providing  for the refund or credit described in subdivision
  (d) of section eleven hundred nineteen of this chapter or repealing such
  provision must go into effect only on March first.  No  such  resolution
  shall  be effective unless a certified copy of such 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.
    (f) Certified copies of any resolution described in subdivision (e) of
  this section shall also be filed with the state department of education,
  the secretary of state and the state comptroller within five days  after
  the date it is enacted. Certified copies of any other resolution enacted
  pursuant to this section shall be filed with the commissioner, the state
  department   of   education,  the  secretary  of  state  and  the  state
  comptroller within five days after the date it is enacted.