1210-A. Sales and compensating use tax for purposes of the Suffolk\ncounty drinking water protection program. (a) In addition to the taxes\nimposed by section twelve hundred ten or any other provision of this\narticle, the county of Suffolk is hereby authorized and empowered to\nadopt and amend a local law, ordinance or resolution imposing within the\nterritorial limits of said county an additional sales and compensating\nuse tax at the rate of one-quarter of one percent for the period\nbeginning December first, nineteen hundred eighty-four and ending\nNovember thirtieth, two thousand sixty, which tax shall be identical to\nthe tax imposed by said county pursuant to section twelve hundred ten of\nthis article. Except as hereinafter provided, all provisions of this\narticle, including the definition and exemption provisions and the\nprovisions relating to the administration, collection and distribution\nby the commissioner, shall apply for purposes of the tax imposed by this\nsection in the same manner and with the same force and effect as if the\nlanguage of this article had been incorporated in full in this section\nand had expressly referred to the tax imposed by this section; provided,\nhowever, that any provision relating to a maximum rate shall be\ncalculated without reference to the additional sales and compensating\nuse tax herein authorized. For purposes of part IV of this article,\nrelating to the disposition of revenues resulting from taxes collected\nand administered by the commissioner, the additional sales and\ncompensating use tax herein provided shall be deemed to be imposed under\nthe authority of section twelve hundred ten of this article and all\nprovisions relating to the deposit, administration and disposition of\ntaxes, penalties and interest relating to a tax imposed by a county\nunder the authority of section twelve hundred ten of this article shall,\nexcept as otherwise specifically provided in this section, apply to the\nadditional sales and compensating use tax imposed pursuant to this\nsection.\n (b) Notwithstanding any other provision of this article to the\ncontrary, the net collections from the tax imposed pursuant to\nsubdivision (a) of this section for the period beginning December first,\nnineteen hundred eighty-four and ending November thirtieth, nineteen\nhundred eighty-eight shall, upon payment to the county of Suffolk, and\nmoneys due said fund pursuant to subdivisions (c) and (d) of this\nsection, be deposited in a special fund, to be designated as an\nassessment stabilization reserve fund, to be created by said county\ntherefor separate and apart from any other funds and accounts of the\ncounty. Moneys in such fund shall be deposited and secured in the manner\nprovided by section ten of the general municipal law. Pending\nexpenditure from such fund, moneys therein may be invested in the manner\nprovided in section eleven of the general municipal law. Any interest\nearned or capital gain realized on the moneys so deposited or invested\nshall accrue to and become part of such fund. Moneys in said fund may be\nappropriated from and transferred to or expended in any fiscal year only\nfor the purposes and in the order as follows:\n (i) to an account or accounts for the Southwest Sewer District of said\ncounty in such amount or amounts as shall be determined by the county\nexecutive of said county and approved by the county legislature of said\ncounty as necessary to stabilize assessments in such sewer district in\nany given year;\n (ii) to an account or accounts for any other sewer district\nestablished by the county of Suffolk in such amount or amounts as shall\nbe determined by the county executive of said county and approved by the\ncounty legislature of said county as necessary to stabilize assessments\nin any such sewer district in any given year; and\n (iii) for distribution to the towns and villages within said county\nwhich have established or created a sewer district or benefitte
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