§ 1202. Taxes administered by counties not wholly within a city. (a)\nNotwithstanding any other provision of law to the contrary, any county\nin this state, except a county wholly within a city, is hereby\nauthorized and empowered, subject to the limitations and exemptions in\npart II of this article, to adopt and amend local laws, ordinances or\nresolutions imposing in any such county any of the types of taxes\nauthorized under subdivisions (c), (d) and (e) of section twelve hundred\none, at the rates provided for therein, such taxes to be administered\nand collected in the manner provided for in subpart A of part III of\nthis article.\n (b) Any county authorized and empowered to impose a tax as provided by\nthis section, may, before acting hereunder, by resolution of its board\nof supervisors, cause to be submitted to the qualified electors of said\ncounty, in the manner provided for the submission of a question to\nelectors by the election law and article three of the county law, a\nproposition or question as to whether such a tax shall be imposed by\nsaid county under the provisions of this section.\n (c) Notwithstanding the provisions of this article or any other law, a\nlocal law, ordinance or resolution adopted by a county, imposing a tax\nof the type authorized under subdivision (e) of section twelve hundred\none of this chapter may provide that such tax shall be administered and\ncollected by the commissioner of motor vehicles or his agents. In the\nevent that such local law, ordinance or resolution does so provide, such\ntax shall not be imposed upon an application for the re-registration of\na motor vehicle, and further, the commissioner of motor vehicles shall\nenter into an agreement with the finance administrator or other\nappropriate fiscal officer of such county, which agreement shall govern\nthe administration and collection of any such tax. Such agreement shall\nhave the force and effect of a rule or regulation of the commissioner of\nmotor vehicles and shall be filed and published in accordance with any\nstatutory requirements relating thereto. Notwithstanding any other\nprovision of law, such agreement shall provide for the exclusive method\nof collection, custody and remittal of the proceeds of any such tax; for\nthe payment by such county of the reasonable expenses actually incurred\nby the department of motor vehicles in connection with the collection\nand administration of any such tax; for the department of motor vehicles\nperiodically to provide an accounting to the appropriate county fiscal\nofficer summarizing revenues collected and administrative expenses\nactually incurred by the department pursuant to such agreement with the\ncounty; and for such other matters as may be necessary and proper to\neffectuate the purposes of such agreement.\n * (d) (i) For the purposes of this subdivision, "entertainment" means\nall forms of commercial or professional entertainment, including, but\nnot limited to, concerts, professional athletic events, theatrical or\noperatic performances, and trade shows performed or conducted within\narenas or facilities with a permanent seating capacity in excess of two\nthousand five hundred persons. Events performed at or sponsored by\ncolleges or universities, any amateur athletic competitions and all\nevents and programs conducted at a facility owned or operated by an\noff-track betting corporation or a non-profit racing association shall\nbe excluded from the provisions of this subdivision.\n (ii) Notwithstanding any other provisions of law to the contrary, the\ncounty of Nassau is hereby authorized and empowered to adopt and amend\nlocal laws, ordinances and resolutions imposing in such county a tax, in\naddition to any other tax authorized and imposed pursuant to this\narticle or other law such as the legislature has or would have the power\nand authority to impose an assessment, to be known as an "entertainment\nsurcharge" upon every facility or arena as referred to i
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