Section 1224. Prior rights assigned counties and cities

(a) Where a county
  contains one or more cities of less than one million, such county  shall
  have prior right to impose:
    (1) any or all of the taxes described in subdivisions (c), (d) and (e)
  of  section  twelve hundred one, as authorized by section twelve hundred
  two.
    (2) all of the taxes described in article twenty-eight  as  authorized
  by  subdivision  (a)  of  section  twelve  hundred ten, to the extent of
  one-half the maximum rates authorized under such subdivision, except  as
  otherwise provided in this section.
    (b) Each city in such a county shall have prior right to impose:
    (1)  any  or  all of the taxes described in subdivisions (b), (d), (e)
  and (f) of section eleven hundred five, and, where the tax described  in
  subdivision  (b)  of  section eleven hundred five is imposed, all of the
  taxes described in clauses (E),  (G)  and  (H)  of  subdivision  (a)  of
  section eleven hundred ten of this chapter, as authorized by subdivision
  (b) of section twelve hundred ten of this article.
    (2)  all  of the taxes described in article twenty-eight as authorized
  by subdivision (a) of section twelve hundred ten, or by  section  twelve
  hundred  eleven,  to  the extent of one-half the maximum aggregate rates
  authorized under such subdivision (a) and such  section  twelve  hundred
  eleven, except as otherwise provided in this section.
    (c) However, where a county containing a city with a population of one
  hundred  twenty-five thousand or more imposes all of the taxes described
  in article twenty-eight as authorized  by  subdivision  (a)  of  section
  twelve  hundred  ten  (1)  for  county  purposes and (2) for educational
  purposes or for allocation and  distribution  to  cities  and  the  area
  outside cities, in accordance with section twelve hundred sixty-two, the
  county  shall  have  the  prior  right  to  impose such taxes for county
  purposes at not to exceed one-third of the maximum rate authorized under
  subdivision (a) of section twelve hundred ten and prior right to  impose
  such   taxes  for  educational  purposes  or  for  such  allocation  and
  distribution, or both, at not to exceed one-third of such maximum  rate.
  In  such  event,  a  city in the county shall have prior right to impose
  such taxes at not to exceed one-third of such maximum rate.
    (d) The city of Yonkers shall  have  the  sole  right  to  impose  the
  additional  one  percent  rate  of  tax which such city is authorized to
  impose pursuant to the authority of section  twelve  hundred  ten,  such
  additional  rate of tax shall be in addition to any other tax which such
  city may impose or may be imposing pursuant to this article or any other
  law and such additional rate of tax shall not be subject to pre-emption.
  The maximum three percent rate referred to  in  this  section  shall  be
  calculated  without  reference to the additional one percent rate of tax
  which the city of Yonkers is authorized and empowered to adopt  pursuant
  to section twelve hundred ten.
    (e)  The  county  of  Erie  shall  have  the  sole right to impose the
  additional one percent rate of tax which such county  is  authorized  to
  impose  pursuant  to  the  authority of section twelve hundred ten, such
  additional rate of tax shall be an addition to any other tax which  such
  county  may  impose  or  may be imposing pursuant to this article or any
  other law and such additional rate  of  tax  shall  not  be  subject  to
  preemption.  The  maximum three percent rate referred to in this section
  shall be calculated without reference to the additional one percent rate
  of tax which the county of Erie is authorized  and  empowered  to  adopt
  pursuant to section twelve hundred ten.
    (f)  The  city of Mount Vernon shall have the sole right to impose the
  additional one percent rate of tax which  such  city  is  authorized  to
  impose  pursuant  to  the  authority of section twelve hundred ten, such

  additional rate of tax shall be in addition to any other tax which  such
  city may impose or may be imposing pursuant to this article or any other
  law and such additional rate of tax shall not be subject to pre-emption.
  The  maximum  three  percent  rate  referred to in this section shall be
  calculated without reference to the additional one percent rate  of  tax
  which  the  city  of  Mount  Vernon is authorized and empowered to adopt
  pursuant to section twelve hundred ten.
    (g) The county of Cattaraugus shall have the sole right to impose  the
  additional  one  percent  rate of tax which such county is authorized to
  impose pursuant to the authority of section  twelve  hundred  ten,  such
  additional  rate of tax shall be in addition to any other tax which such
  county may impose or may be imposing pursuant to  this  article  or  any
  other  law  and  such  additional  rate  of  tax shall not be subject to
  preemption. The maximum three percent rate referred to in  this  section
  shall be calculated without reference to the additional one percent rate
  of  tax  which  the county of Cattaraugus is authorized and empowered to
  adopt pursuant to section twelve hundred ten.
    (h) In the city of Poughkeepsie in the  county  of  Dutchess,  if  the
  aggregate  rate of such tax imposed in such city by such county and such
  city is three and three-eighths percent, the three-eighths percent  rate
  of such tax imposed by such county in such city which has been set aside
  for mass transportation purposes shall not be subject to preemption.
    (i)  The  city  of  Rome  shall  have  the  sole  right  to impose the
  additional one-quarter of one percent rate of tax  which  such  city  is
  authorized to impose pursuant to the authority of section twelve hundred
  ten of this article. Such additional rate of tax shall be in addition to
  any  other tax which such city may impose or may be imposing pursuant to
  this article or any other law and such additional rate of tax shall  not
  be subject to pre-emption. The maximum three percent referred to in this
  section   shall  be  calculated  without  reference  to  the  additional
  one-quarter of one percent rate  of  tax  which  the  city  of  Rome  is
  authorized and empowered to adopt pursuant to section twelve hundred ten
  of this article.
    * (j)  The  county  of  Albany shall have the sole right to impose the
  additional one percent rate of tax which such county  is  authorized  to
  impose  pursuant  to  the  authority of section twelve hundred ten, such
  additional rate of tax shall be in addition to any other tax which  such
  county  may  impose  or  may be imposing pursuant to this article or any
  other law and such additional rate  of  tax  shall  not  be  subject  to
  preemption.  The  maximum three percent rate referred to in this section
  shall be calculated without reference to the additional one percent rate
  of tax which the county of Albany is authorized and empowered  to  adopt
  pursuant to section twelve hundred ten.
    * NB There are 4 sub (j)'s
    * (j)  The  county of Tompkins shall have the sole right to impose the
  additional one-half or one percent rate of  tax  which  such  county  is
  authorized to impose pursuant to the authority of section twelve hundred
  ten of this article, such additional rate of tax shall be in addition to
  any  other  tax which such county may impose or may be imposing pursuant
  to this article or any other law and such additional rate of  tax  shall
  not be subject to preemption. The maximum three percent rate referred to
  in  this section shall be calculated without reference to the additional
  one-half or one percent rate of tax which  the  county  of  Tompkins  is
  authorized and empowered to adopt pursuant to section twelve hundred ten
  of this article.
    * NB There are 4 sub (j)'s
    * (j)  The  county  of Monroe shall have the sole right to impose each
  additional one-half of one percent rate of tax and  the  additional  one

  percent  rate  of tax which such county is authorized to impose pursuant
  to the authority of clauses (i), (ii) and (iii) of the opening paragraph
  of section twelve hundred ten that relate to the county  of  Monroe  and
  each  such  additional rate of tax shall be in addition to any other tax
  which such county may impose or may be imposing pursuant to this article
  or any other law and each such additional  rate  of  tax  shall  not  be
  subject  to  preemption.  The  maximum three percent rate referred to in
  this section shall be calculated without reference  to  each  additional
  one-half  of one percent rate of tax and the additional one percent rate
  of tax which the county of Monroe is authorized and empowered  to  adopt
  pursuant  to  clauses  (i),  (ii)  and (iii) of the opening paragraph of
  section twelve hundred ten that relate to the county of Monroe.
    * NB There are 4 sub (j)'s
    * (j) The county of Oneida shall have the sole  right  to  impose  the
  additional  one  percent and either the additional three-quarters of one
  percent or one-half of one percent rates of tax  which  such  county  is
  authorized to impose pursuant to the authority of section twelve hundred
  ten  of  this article. Such additional rates of tax shall be in addition
  to any other tax which  such  county  may  impose  or  may  be  imposing
  pursuant  to  this article or any other law and such additional rates of
  tax shall not be subject to preemption. The  net  collections  from  the
  additional three-quarters of one percent or one-half of one percent rate
  authorized pursuant to subclause (ii) of clause thirteen of subparagraph
  (i)  of  the  opening  paragraph  of  section twelve hundred ten of this
  article shall not be  subject  to  any  revenue  distribution  agreement
  entered  into  pursuant  to  the authority of subdivision (c) of section
  twelve hundred sixty-two of this article. The maximum three percent rate
  referred to in this section shall be calculated without reference to any
  of the additional rates of tax which the county of Oneida is  authorized
  and  empowered  to  adopt pursuant to section twelve hundred ten of this
  article.
    * NB There are 4 sub (j)'s
    (k) For purposes of this section, the term "prior  right"  shall  mean
  the  preferential  right  to impose any tax described in sections twelve
  hundred two and twelve hundred three,  twelve  hundred  ten  and  twelve
  hundred  eleven and thereby to pre-empt such tax and to preclude another
  municipal corporation from imposing or continuing the imposition of such
  tax to the extent that such right is exercised. However,  the  right  of
  pre-emption shall only apply within the territorial limits of the taxing
  jurisdiction having the right of pre-emption.
    (l)  The  county  of  Steuben  shall have the sole right to impose the
  additional one percent rate of tax which such county  is  authorized  to
  impose  pursuant  to  the  authority of section twelve hundred ten, such
  additional rate of tax shall be in addition to any other tax which  such
  county  may  impose  or  may be imposing pursuant to this article or any
  other law and such additional rate  of  tax  shall  not  be  subject  to
  preemption.  The  maximum three percent rate referred to in this section
  shall be calculated without reference to the additional one percent rate
  of tax which the county of Steuben is authorized and empowered to  adopt
  pursuant to section twelve hundred ten.
    (m)  The  city of White Plains shall have the sole right to impose the
  additional one-half of one percent and the additional one-quarter of one
  percent rates of tax which such city is authorized to impose pursuant to
  the authority of section  twelve  hundred  ten  of  this  chapter.  Such
  additional rates of tax shall be in addition to any other tax which such
  city may impose or may be imposing pursuant to this article or any other
  law   and  such  additional  rates  of  tax  shall  not  be  subject  to
  pre-emption. The maximum three percent rate referred to in this  section

  shall  be calculated without reference to the additional one-half of one
  percent and the additional one-quarter of one percent rates of tax which
  the city of White Plains is authorized and empowered to  adopt  pursuant
  to section twelve hundred ten of this article.
    * (n) The city of New Rochelle shall have the sole right to impose the
  additional  one  percent  rate  of  tax which such city is authorized to
  impose pursuant to the authority of section  twelve  hundred  ten,  such
  additional  rate of tax shall be in addition to any other tax which such
  city may impose or may be imposing pursuant to this article or any other
  law and such additional rate of tax shall not be subject to pre-emption.
  The maximum three percent rate referred to  in  this  section  shall  be
  calculated  without  reference to the additional one percent rate of tax
  which the city of New Rochelle is  authorized  and  empowered  to  adopt
  pursuant to section twelve hundred ten.
    * NB There are 2 sub (n)'s
    * (n)  The  county  of  Tioga  shall have the sole right to impose the
  additional one percent rate of tax which such county  is  authorized  to
  impose  pursuant  to the authority of section twelve hundred ten of this
  article. Such additional rate of tax shall be in addition to  any  other
  tax  which  such  county  may impose or may be imposing pursuant to this
  article or any other law and such additional rate of tax  shall  not  be
  subject  to  preemption.  The  maximum three percent rate referred to in
  this section shall be calculated without reference to the additional one
  percent rate of  tax  which  the  county  of  Tioga  is  authorized  and
  empowered  to  adopt  pursuant  to  section  twelve  hundred ten of this
  article.
    * NB There are 2 sub (n)'s
    (o) The county of Ulster shall have  the  sole  right  to  impose  the
  additional  one  percent  rate of tax which such county is authorized to
  impose pursuant to the authority of section  twelve  hundred  ten,  such
  additional  rate of tax shall be in addition to any other tax which such
  county may impose or may be imposing pursuant to  this  article  or  any
  other  law  and  such  additional  rate  of  tax shall not be subject to
  preemption. The maximum three percent rate referred to in  this  section
  shall be calculated without reference to the additional one percent rate
  of  tax  which the county of Ulster is authorized and empowered to adopt
  pursuant to section twelve hundred ten.
    * (p) The county of Herkimer shall have the sole right to  impose  the
  additional  one  percent  rate of tax which such county is authorized to
  impose pursuant to the authority of section  twelve  hundred  ten,  such
  additional  rate of tax shall be in addition to any other tax which such
  county may impose or may be imposing pursuant to  this  article  or  any
  other  law  and  such  additional  rate  of  tax shall not be subject to
  preemption, pursuant to an agreement entered into between the county  of
  Herkimer and the city of Little Falls on April twelfth, nineteen hundred
  ninety-four,  and  filed with the clerk of the county legislature of the
  county of Herkimer. The maximum three percent rate referred to  in  this
  section  shall  be  calculated  without  reference to the additional one
  percent rate of tax which the  county  of  Herkimer  is  authorized  and
  empowered to adopt pursuant to section twelve hundred ten.
    * NB There are 2 sub (p)'s
    * (p)  The  county  of Genesee shall have the sole right to impose the
  additional one percent rate of tax which such county  is  authorized  to
  impose  pursuant  to  the  authority of section twelve hundred ten, such
  additional rate of tax shall be in addition to any other tax which  such
  county  may  impose  or  may be imposing pursuant to this article or any
  other law and such additional rate  of  tax  shall  not  be  subject  to
  preemption.  The  maximum three percent rate referred to in this section

  shall be calculated without reference to the additional one percent rate
  of tax which the county of Genesee is authorized and empowered to  adopt
  pursuant to section twelve hundred ten.
    * NB There are 2 sub (p)'s
    (q)  The  county of Rensselaer shall have the sole right to impose the
  additional one percent rate of tax which such county  is  authorized  to
  impose  pursuant  to  the  authority of section twelve hundred ten, such
  additional rate of tax shall be in addition to any other tax which  such
  county  may  impose  or  may be imposing pursuant to this article or any
  other law and such additional rate  of  tax  shall  not  be  subject  to
  preemption.  The  maximum three percent rate referred to in this section
  shall be calculated without reference to the additional one percent rate
  of tax which the county of Rensselaer is  authorized  and  empowered  to
  adopt pursuant to section twelve hundred ten.
    (r)  The  county  of  Columbia shall have the sole right to impose the
  additional one percent rate of tax which such county  is  authorized  to
  impose  pursuant  to the authority of section twelve hundred ten of this
  article. Such additional rate of tax shall be in addition to  any  other
  tax  which  such  county  may impose or may be imposing pursuant to this
  article or any other law and such additional rate of tax  shall  not  be
  subject  to  preemption.  The  maximum three percent rate referred to in
  this section shall be calculated without reference to the additional one
  percent rate of tax which the  county  of  Columbia  is  authorized  and
  empowered  to  adopt  pursuant  to  section  twelve  hundred ten of this
  article.
    (s) (1) Notwithstanding any other provision of this section, each city
  in the county of Oswego shall have prior right to impose:
    (A) all of the taxes described in article twenty-eight of this chapter
  as authorized by subdivision (a) of section twelve  hundred  ten  or  by
  section  twelve  hundred  eleven of this article, up to the maximum rate
  authorized by the opening paragraph of such section twelve hundred ten.
    (B) any or all of the taxes described in subdivisions  (b),  (d),  (e)
  and  (f)  of section eleven hundred five of this chapter, and, where the
  tax described in such subdivision (b) of section eleven hundred five  is
  imposed,  all  of  the  taxes  described  in clauses (E), (G) and (H) of
  subdivision (a) of section  eleven  hundred  ten  of  this  chapter,  as
  authorized  by  subdivision  (b)  of  section twelve hundred ten of this
  article.
    (2) Notwithstanding any provision of this article, during  any  period
  that  the county of Oswego is authorized to impose an additional rate of
  tax by section twelve hundred ten of this  article,  such  county  shall
  have the sole right to impose such additional rate, such additional rate
  of  tax  shall  be  in  addition  to any other tax which such county may
  impose or may be imposing pursuant to this article or any other law, and
  such additional rate of tax shall not  be  subject  to  pre-emption  and
  shall  apply  only  in the area of the county outside the cities in such
  county, provided that such additional rate of the county shall apply  in
  a  city  in  such  county  to  the  extent  the city does not impose tax
  pursuant to the authority of section twelve hundred ten of this  article
  at a rate greater than three percent.
    (t)  The  county  of  Schuyler shall have the sole right to impose the
  additional one percent rate of tax which such county  is  authorized  to
  impose  pursuant  to the authority of section twelve hundred ten of this
  article. Such additional rate of tax shall be in addition to  any  other
  tax  which  such  county  may impose or may be imposing pursuant to this
  article or any other law and such additional rate of tax  shall  not  be
  subject  to  preemption.  The  maximum three percent rate referred to in
  this section shall be calculated without reference to the additional one

  percent rate of tax which the  county  of  Schuyler  is  authorized  and
  empowered  to  adopt  pursuant  to  section  twelve  hundred ten of this
  article.
    * (u)  The  county of Chenango shall have the sole right to impose the
  additional one percent rate of tax which such county  is  authorized  to
  impose  pursuant  to the authority of section twelve hundred ten of this
  article. Such additional rate of tax shall be in addition to  any  other
  tax  which  such  county  may impose or may be imposing pursuant to this
  article or any other law and such additional rate of tax  shall  not  be
  subject  to  preemption.  The  maximum three percent rate referred to in
  this section shall be calculated without reference to the additional one
  percent rate of tax which the  county  of  Chenango  is  authorized  and
  empowered  to  adopt  pursuant  to  section  twelve  hundred ten of this
  article.
    * NB There are 3 sub (u)'s
    * (u) The county of Chemung shall have the sole right  to  impose  the
  additional  one  percent  rate of tax which such county is authorized to
  impose pursuant to the authority of section twelve hundred ten  of  this
  article.  Such  additional rate of tax shall be in addition to any other
  tax which such county may impose or may be  imposing  pursuant  to  this
  article  or  any  other law and such additional rate of tax shall not be
  subject to preemption. The maximum three percent  rate  referred  to  in
  this section shall be calculated without reference to the additional one
  percent  rate  of  tax  which  the  county  of Chemung is authorized and
  empowered to adopt pursuant  to  section  twelve  hundred  ten  of  this
  article.
    * NB There are 3 sub (u)'s
    * (u)  The  county  of  Seneca shall have the sole right to impose the
  additional one percent rate of tax which such county  is  authorized  to
  impose  pursuant  to the authority of section twelve hundred ten of this
  article. Such additional rate of tax shall be in addition to  any  other
  tax  which  such  county  may impose or may be imposing pursuant to this
  article or any other law and such additional rate of tax  shall  not  be
  subject  to  preemption.  The  maximum three percent rate referred to in
  this section shall be calculated without reference to the additional one
  percent rate of tax  which  the  county  of  Seneca  is  authorized  and
  empowered  to  adopt  pursuant  to  section  twelve  hundred ten of this
  article.
    * NB There are 3 sub (u)'s
    * (v) The county of Niagara shall have the sole right  to  impose  the
  additional  one  percent  rate of tax which such county is authorized to
  impose pursuant to the authority of section twelve hundred ten  of  this
  article.  Such  additional rate of tax shall be in addition to any other
  tax which such county may impose or may be  imposing  pursuant  to  this
  article  or  any  other law and such additional rate of tax shall not be
  subject to preemption. The maximum three percent  rate  referred  to  in
  this section shall be calculated without reference to the additional one
  percent  rate  of  tax  which  the  county  of Niagara is authorized and
  empowered to adopt pursuant  to  section  twelve  hundred  ten  of  this
  article.
    * NB There are 2 sub (v)'s
    * (v)  The  county of Dutchess shall have the sole right to impose the
  additional three-quarters of one percent rate of tax which  such  county
  is  authorized  to  impose  pursuant  to the authority of section twelve
  hundred ten of this article. Such additional rate of  tax  shall  be  in
  addition  to  any  other  tax  which  such  county  may impose or may be
  imposing pursuant to this article or any other law and  such  additional
  rate  of  tax  shall  not  be  subject  to preemption. The maximum three

  percent rate referred to in this section  shall  be  calculated  without
  reference  to  the  additional three-quarters of one percent rate of tax
  which the county of  Dutchess  is  authorized  and  empowered  to  adopt
  pursuant to section twelve hundred ten of this article.
    * NB There are 2 sub (v)'s
    * (w) The county of Montgomery shall have the sole right to impose the
  additional  one  percent  rate of tax which such county is authorized to
  impose pursuant to the authority of section twelve hundred ten  of  this
  article.  Such  additional rate of tax shall be in addition to any other
  tax which such county may impose or may be  imposing  pursuant  to  this
  article  or  any  other law and such additional rate of tax shall not be
  subject to preemption. The maximum three percent  rate  referred  to  in
  this section shall be calculated without reference to the additional one
  percent  rate  of  tax  which the county of Montgomery is authorized and
  empowered to adopt pursuant  to  section  twelve  hundred  ten  of  this
  article.
    * NB There are 2 sub (w)'s
    * (w)  The  county  of  Yates  shall have the sole right to impose the
  additional one percent rate of tax which such county  is  authorized  to
  impose  pursuant  to the authority of section twelve hundred ten of this
  article. Such additional rate of tax shall be in addition to  any  other
  tax  which  such  county  may impose or may be imposing pursuant to this
  article or any other law and such additional rate of tax  shall  not  be
  subject  to  preemption.  The  maximum three percent rate referred to in
  this section shall be calculated without reference to the additional one
  percent rate of  tax  which  the  county  of  Yates  is  authorized  and
  empowered  to  adopt  pursuant  to  section  twelve  hundred ten of this
  article.
    * NB There are 2 sub (w)'s
    (x) The county of Schenectady shall have the sole right to impose  the
  additional  one-half  of  one  percent  rate of tax which such county is
  authorized to impose pursuant to the authority of section twelve hundred
  ten of this article. Such additional rate of tax shall be in addition to
  any other tax which such county may impose or may be  imposing  pursuant
  to  this  article or any other law and such additional rate of tax shall
  not be subject to preemption. The maximum three percent rate referred to
  in this section shall be calculated without reference to the  additional
  one-half  of  one percent rate of tax which the county of Schenectady is
  authorized and empowered to adopt pursuant to section twelve hundred ten
  of this article.
    (y) The county of Livingston shall have the sole right to  impose  the
  additional  one  percent  rate of tax which such county is authorized to
  impose pursuant to the authority of section twelve hundred ten  of  this
  article.  Such  additional rate of tax shall be in addition to any other
  tax which such county may impose or may be  imposing  pursuant  to  this
  article  or  any  other law and such additional rate of tax shall not be
  subject to preemption. The maximum three percent  rate  referred  to  in
  this section shall be calculated without reference to the additional one
  percent  rate  of  tax  which the county of Livingston is authorized and
  empowered to adopt pursuant  to  section  twelve  hundred  ten  of  this
  article.
    (z)  The  county  of Sullivan shall have the sole right to impose both
  additional one-half of one percent rates of tax  which  such  county  is
  authorized to impose pursuant to the authority of section twelve hundred
  ten  of  this article. Such additional rates of tax shall be in addition
  to any other tax which  such  county  may  impose  or  may  be  imposing
  pursuant  to  this article or any other law and such additional rates of
  tax shall not be subject to preemption. The maximum three  percent  rate

  referred to in this section shall be calculated without reference to the
  additional  one-half  of  one  percent  rates of tax which the county of
  Sullivan is authorized and empowered to adopt pursuant to section twelve
  hundred ten of this article.
    (z-1)  The  county  of  Lewis  shall have the sole right to impose the
  additional three-quarters of one percent rate of tax which  such  county
  is  authorized  to  impose  pursuant  to the authority of section twelve
  hundred ten of this article. Such additional rate of  tax  shall  be  in
  addition  to  any  other  tax  which  such  county  may impose or may be
  imposing pursuant to this article or any other law and  such  additional
  rate  of  tax  shall  not  be  subject  to preemption. The maximum three
  percent rate referred to in this section  shall  be  calculated  without
  reference  to  the  additional three-quarters of one percent rate of tax
  which the county of Lewis is authorized and empowered to adopt  pursuant
  to section twelve hundred ten of this article.
    * (aa)  The  county  of Broome shall have the sole right to impose the
  additional one percent rate of tax which such county  is  authorized  to
  impose  pursuant  to  the  authority of section twelve hundred ten, such
  additional rate of tax shall be in addition to any other tax which  such
  county  may  impose  or  may be imposing pursuant to this article or any
  other law and such additional rate  of  tax  shall  not  be  subject  to
  preemption.  The  maximum three percent rate referred to in this section
  shall be calculated without reference to the additional one percent rate
  of tax which the county of Broome is authorized and empowered  to  adopt
  pursuant to section twelve hundred ten.
    * NB There are 2 sub (aa)'s
    * (aa)  The county of Delaware shall have the sole right to impose the
  additional one percent rate of tax which such county  is  authorized  to
  impose  pursuant  to the authority of section twelve hundred ten of this
  article. Such additional rate of tax shall be in addition to  any  other
  tax  which  such  county  may impose or may be imposing pursuant to this
  article or any other law and such additional rate of tax  shall  not  be
  subject  to  preemption.  The  maximum three percent rate referred to in
  this section shall be calculated without reference to the additional one
  percent rate of tax which the  county  of  Delaware  is  authorized  and
  empowered  to  adopt  pursuant  to  section  twelve  hundred ten of this
  article.
    * NB There are 2 sub (aa)'s
    * (bb) The county of Schoharie shall have the sole right to impose the
  additional one percent rate of tax which such county  is  authorized  to
  impose  pursuant  to the authority of section twelve hundred ten of this
  article. Such additional rate of tax shall be in addition to  any  other
  tax  which  such  county  may impose or may be imposing pursuant to this
  article or any other law and such additional rate of tax  shall  not  be
  subject  to  preemption.  The  maximum three percent rate referred to in
  this section shall be calculated without reference to the additional one
  percent rate of tax which the county  of  Schoharie  is  authorized  and
  empowered  to  adopt  pursuant  to  section  twelve  hundred ten of this
  article.
    * NB There are 2 sub (bb)'s
    * (bb) The county of Orange shall have the sole right  to  impose  the
  additional  three-quarters  of one percent rate of tax which such county
  is authorized to impose pursuant to  the  authority  of  section  twelve
  hundred  ten  of  this  article. Such additional rate of tax shall be in
  addition to any other tax  which  such  county  may  impose  or  may  be
  imposing  pursuant  to this article or any other law and such additional
  rate of tax shall not  be  subject  to  preemption.  The  maximum  three
  percent  rate  referred  to  in this section shall be calculated without

  reference to the additional three-quarters of one percent  rate  of  tax
  which the county of Orange is authorized and empowered to adopt pursuant
  to section twelve hundred ten of this article.
    * NB There are 2 sub (bb)'s
    * (cc)  The  county of Clinton shall have the sole right to impose the
  additional one percent rate of tax which such county  is  authorized  to
  impose  pursuant  to the authority of section twelve hundred ten of this
  article. Such additional rate of tax shall be in addition to  any  other
  tax  which  such  county  may impose or may be imposing pursuant to this
  article or any other law and such additional rate of tax  shall  not  be
  subject  to  preemption.  The  maximum three percent rate referred to in
  this section shall be calculated without reference to the additional one
  percent rate of tax which  the  county  of  Clinton  is  authorized  and
  empowered  to  adopt  pursuant  to  section  twelve  hundred ten of this
  article.
    * NB There are 2 sub (cc)'s
    * (cc) The county of Essex shall have the sole  right  to  impose  the
  additional  three-quarters  of one percent rate of tax which such county
  is authorized to impose pursuant to  the  authority  of  section  twelve
  hundred  ten  of  this  article. Such additional rate of tax shall be in
  addition to any other tax  which  such  county  may  impose  or  may  be
  imposing  pursuant  to this article or any other law and such additional
  rate of tax shall not  be  subject  to  preemption.  The  maximum  three
  percent  rate  referred  to  in this section shall be calculated without
  reference to the additional three-quarters of one percent  rate  of  tax
  which  the county of Essex is authorized and empowered to adopt pursuant
  to section twelve hundred ten of this article.
    * NB There are 2 sub (cc)'s
    * (dd) The county of Jefferson shall have the sole right to impose the
  additional three-quarters of one percent rate of tax which  such  county
  is  authorized  to  impose  pursuant  to the authority of section twelve
  hundred ten of this article. Such additional rate of  tax  shall  be  in
  addition  to  any  other  tax  which  such  county  may impose or may be
  imposing pursuant to this article or any other law and  such  additional
  rate  of  tax  shall  not  be  subject  to preemption. The maximum three
  percent rate referred to in this section  shall  be  calculated  without
  reference  to  the  additional three-quarters of one percent rate of tax
  which the county of Jefferson  is  authorized  and  empowered  to  adopt
  pursuant to section twelve hundred ten of this article.
    * NB There are 2 sub (dd)'s
    * (dd)  The county of Onondaga shall have the sole right to impose the
  additional one percent rate of tax which such county  is  authorized  to
  impose  pursuant  to the authority of section twelve hundred ten of this
  article. Such additional rate of tax shall be in addition to  any  other
  tax  which  such  county  may impose or may be imposing pursuant to this
  article or any other law and such additional rate of tax  shall  not  be
  subject  to  preemption.  The  maximum three percent rate referred to in
  this section shall be calculated without reference to the additional one
  percent rate of tax which the  county  of  Onondaga  is  authorized  and
  empowered  to  adopt  pursuant  to  section  twelve  hundred ten of this
  article.
    * NB There are 2 sub (dd)'s
    (ee) The county of Chautauqua shall have the sole right to impose  the
  additional  three-quarters  or one-half of one percent rate of tax which
  such county is authorized to impose pursuant to the authority of section
  twelve hundred ten of this article. Such additional rate of tax shall be
  in addition to any other tax which such county  may  impose  or  may  be
  imposing  pursuant  to this article or any other law and such additional

  rate of tax shall not  be  subject  to  preemption.  The  maximum  three
  percent  rate  referred  to  in this section shall be calculated without
  reference to the additional three-quarters or one-half  of  one  percent
  rate  of  tax which the county of Chautauqua is authorized and empowered
  to adopt pursuant to section twelve hundred ten of this article.
    (ff) The county of Putnam shall have the  sole  right  to  impose  the
  additional  one  percent  rate of tax which such county is authorized to
  impose pursuant to the authority of section twelve hundred ten  of  this
  article.  Such  additional rate of tax shall be in addition to any other
  tax which such county may impose or may be  imposing  pursuant  to  this
  article  or  any  other law and such additional rate of tax shall not be
  subject to preemption. The maximum three percent  rate  referred  to  in
  this section shall be calculated without reference to the additional one
  percent  rate  of  tax  which  the  county  of  Putnam is authorized and
  empowered to adopt pursuant  to  section  twelve  hundred  ten  of  this
  article.
    * (gg)  The county of Franklin shall have the sole right to impose the
  additional one percent rate of tax which such county  is  authorized  to
  impose  pursuant  to the authority of section twelve hundred ten of this
  article. Such additional rate of tax shall be in addition to  any  other
  tax  which  such  county  may impose or may be imposing pursuant to this
  article or any other law and such additional rate of tax  shall  not  be
  subject  to  preemption.  The  maximum three percent rate referred to in
  this section shall be calculated without reference to the additional one
  percent rate of tax which the  county  of  Franklin  is  authorized  and
  empowered  to  adopt  pursuant  to  section  twelve  hundred ten of this
  article.
    * NB There are 2 sub (gg)'s
    * (gg) The county of Ontario shall have the sole right to  impose  the
  additional one-eighth of one percent and the additional three-eighths of
  one  percent  rates  of  tax  which  such county is authorized to impose
  pursuant to the authority of section twelve hundred ten of this article.
  Such additional rates of tax shall be in addition to any other tax which
  such county may impose or may be imposing pursuant to  this  article  or
  any  other  law and such additional rates of tax shall not be subject to
  preemption. Net collections from the  additional  three-eighths  of  one
  percent  rate  imposed  pursuant  to  the  authority of subclause (B) of
  clause forty of subparagraph (i) of the  opening  paragraph  of  section
  twelve  hundred  ten  of  this  article  shall  be  set aside for county
  purposes and shall not be subject to any revenue distribution  agreement
  entered  into  pursuant  to  the authority of subdivision (c) of section
  twelve hundred sixty-two or section twelve hundred sixty-two-r  of  this
  article,  as  added  by chapter thirty-seven of the laws of two thousand
  six. The maximum three percent rate referred to in this section shall be
  calculated without reference to the additional one-eighth of one percent
  or three-eighths of one percent rate of tax which the county of  Ontario
  is  authorized and empowered to adopt pursuant to section twelve hundred
  ten of this article.
    * NB There are 2 sub (gg)'s
    (hh) Notwithstanding the foregoing provisions of this section or other
  law to the contrary:
    (1) If a county, other than a county to which subdivision (c) of  this
  section  applies  and other than Oswego county, and a city in the county
  each impose sales and compensating use taxes pursuant to  the  authority
  of subpart B of part one of this article, and
    (A)  neither  elects  to  tax  motor  fuel  and  diesel  motor fuel as
  described in subdivision (m) of section eleven hundred  eleven  of  this
  chapter,  the provisions of paragraph two of subdivisions (a) and (b) of

  this section shall apply to their rates of tax on motor fuel and  diesel
  motor fuel in such city; or
    (B) both elect to tax motor fuel and diesel motor fuel as described in
  subdivision  (m)  of section eleven hundred eleven of this chapter, each
  shall have the prior right to the taxes on such fuels  as  described  in
  subdivision (m) of section eleven hundred eleven of this chapter, to the
  extent  of one-half the maximum rate authorized for such county or city,
  without regard to whether they have  chosen  the  two  dollar  or  three
  dollar base on which such taxes may be imposed; or
    (C) only one of them elects to tax motor fuel and diesel motor fuel as
  described  in  subdivision  (m) of section eleven hundred eleven of this
  chapter, the one that did not make such election shall  have  the  prior
  right  to  impose  taxes  on  such fuels described in subdivision (m) of
  section eleven hundred eleven of this chapter, to the extent of one-half
  the maximum rate, and the one that did make such election shall have the
  prior right to impose taxes on such fuels described in  subdivision  (m)
  of  section  eleven  hundred  eleven  of  this chapter, to the extent of
  one-half the maximum rate authorized for such locality but  with  regard
  to  whether  it  chose the two dollar or three dollar base on which such
  taxes may be imposed.
    (2) If a county to which subdivision (c) of this section applies and a
  city in such  county  each  impose  sales  and  compensating  use  taxes
  pursuant to the authority of subpart B of part one of this article, and
    (A)  neither  elects  to  tax  motor  fuel  and  diesel  motor fuel as
  described in subdivision (m) of section eleven hundred  eleven  of  this
  chapter,  the  provisions of subdivision (c) of this section shall apply
  to their rates of tax on motor fuel and diesel motor fuel in such  city;
  or
    (B) both elect to tax motor fuel and diesel motor fuel as described in
  subdivision  (m)  of  section eleven hundred eleven of this chapter, the
  county shall have the prior right to  impose  taxes  on  such  fuels  as
  described  in  subdivision  (m) of section eleven hundred eleven of this
  chapter, to the extent of two-thirds, and the city shall have the  prior
  right  to  impose taxes on such fuels as described in subdivision (m) of
  section eleven  hundred  eleven  of  this  chapter,  to  the  extent  of
  one-third,  of  the  maximum  rate  authorized for such county and city,
  without regard to whether they have  chosen  the  two  dollar  or  three
  dollar base on which such taxes may be imposed; or
    (C) only one of them elects to tax motor fuel and diesel motor fuel as
  described  in  subdivision  (m) of section eleven hundred eleven of this
  chapter, if the county did not make such election,  it  shall  have  the
  prior  right  to impose taxes on such fuels described in subdivision (m)
  of section eleven hundred eleven of  this  chapter,  to  the  extent  of
  two-thirds  the  maximum  rate  authorized,  and the city shall have the
  prior right to impose taxes on such fuels described in  subdivision  (m)
  of  section  eleven  hundred  eleven  of  this chapter, to the extent of
  one-third the maximum rate authorized for such city but with  regard  to
  whether  it  chose the two dollar or three dollar base on which such tax
  may be imposed; and, if the city did not make  the  election,  it  shall
  have  the  prior  right  to  impose  taxes  on  such  fuels described in
  subdivision (m) of section eleven hundred eleven of this chapter, to the
  extent of one-third the maximum rate authorized, and  the  county  shall
  have  the  prior  right  to  impose  taxes  on  such  fuels described in
  subdivision (m) of section eleven hundred eleven of this chapter, to the
  extent of two-thirds the maximum rate authorized  for  such  county  but
  with  regard  to whether it chose the two dollar or three dollar base on
  which such taxes may be imposed.

    (3) In Oswego county, references in subparagraph (A) of paragraph  one
  of  subdivision  (s)  of  this  section to tax imposed by a city in such
  county at  the  maximum  rate  authorized  or  in  subparagraph  (B)  of
  subdivision  (s)  of  this section to the taxes described in subdivision
  (b)  of  section  eleven  hundred five of this chapter shall include tax
  imposed by the city pursuant to any election it makes under  subdivision
  (m)  of  section  eleven  hundred  eleven of this chapter, regardless of
  whether such city chooses the two dollar or three dollar base  on  which
  such tax may be imposed.
    (4)  Nothing  in  this  subdivision  or  in subdivision (m) of section
  eleven hundred eleven of this chapter shall be construed to  affect  the
  authority  of  a  county  or  city  to  impose an additional rate of tax
  pursuant to this article, provided that, if a county or city  makes  the
  election  described  in subdivision (m) of section eleven hundred eleven
  of this chapter, such election shall  apply  uniformly  to  any  tax  it
  imposes  pursuant  to  the  authority  of  subpart B of part one of this
  article, including any additional  rate  of  tax  it  is  authorized  to
  impose.
    (5)  For purposes of this section, the terms "maximum rate authorized"
  and "maximum rate" shall each have the same meaning as  in  subdivisions
  (a), (b) and (c) of this section.