§ 1210. Taxes of cities and counties administered by state tax\ncommission. Notwithstanding any other provision of law to the contrary,\nbut subject to the limitations and exemptions in part II of this\narticle, any city in this state or county in this state, except a county\nwholly within a city, acting through its local legislative body, is\nhereby authorized and empowered to adopt and amend local laws,\nordinances or resolutions imposing in any such city or county the\nfollowing taxes, at the rate of one-half, one, one and one-half, two,\ntwo and one-half or three percent, provided, however, that:\n (i) with respect to a city of one million or more and the following\ncounties (1) any such city having a population of one million or more is\nhereby authorized and empowered to adopt and amend local laws,\nordinances or resolutions imposing such taxes in any such city, at the\nrate of four and one-half percent;\n (2) the county of Nassau is hereby further authorized and empowered to\nadopt and amend local laws, ordinances or resolutions imposing such\ntaxes at a rate which is three-quarters percent additional to the three\npercent rate authorized above in this paragraph for such county for the\nperiod beginning January first, nineteen hundred eighty-six and ending\nNovember thirtieth, two thousand twenty-seven, subject to the limitation\nset forth in section twelve hundred sixty-two-e of this article, and\nalso at a rate which is one-half percent additional to the three percent\nrate authorized above in this paragraph, and which is also additional to\nthe three-quarters percent rate also authorized above in this clause for\nsuch county, for the period beginning September first, nineteen hundred\nninety-one and ending November thirtieth, two thousand twenty-seven;\n (3) the county of Rensselaer is hereby further authorized and\nempowered to adopt and amend local laws, ordinances or resolutions\nimposing such taxes at a rate which is one percent additional to the\nthree percent rate authorized above in this paragraph for such county\nfor the period beginning September first, nineteen hundred ninety-four\nand ending November thirtieth, two thousand twenty-seven;\n (4) the county of Erie is hereby further authorized and empowered to\nadopt and amend local laws, ordinances or resolutions imposing such\ntaxes (i) at a rate which is one percent additional to the three percent\nrate authorized above in this paragraph for such county for the period\nbeginning January tenth, nineteen hundred eighty-eight and ending\nNovember thirtieth, two thousand twenty-seven; and (ii) at a rate which\nis three-quarters of one percent additional to the three percent rate\nauthorized above in this paragraph, and which is also additional to the\none percent rate also authorized above in this clause for such county,\nfor the period beginning December first, two thousand eleven, and ending\nNovember thirtieth, two thousand twenty-seven;\n (5) the county of Cattaraugus is hereby further authorized and\nempowered to adopt and amend local laws, ordinances or resolutions\nimposing such taxes at a rate which is one percent additional to the\nthree percent rate authorized above in this paragraph for such county\nfor the period beginning March first, nineteen hundred eighty-six and\nending November thirtieth, two thousand twenty-seven;\n (6) the county of Wyoming is hereby further authorized and empowered\nto adopt and amend local laws, ordinances or resolutions imposing such\ntaxes at a rate which is one percent additional to the three percent\nrate authorized above in this paragraph for such county for the period\nbeginning September first, nineteen hundred ninety-two and ending\nNovember thirtieth, two thousand twenty-seven;\n (7) the county of Ulster is hereby further authorized and empowered to\nadopt and amend local laws, ordinances or resolutions imposing such\ntaxes at a rate which is one percent additional to the three percent\nrate authorized abo
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