(b) Deposit and use of net collections by cities, counties and
villages. Net collections received by or distributed to a county, a city
with a population of less than one million or a village from taxes
imposed pursuant to this article shall be paid into the treasury of the
county, city or village and shall be credited to and deposited in the
general fund thereof and, unless restricted by local law, ordinance or
resolution to a specified purpose or purposes, shall be available for
any county, city or village purpose of such county, city or village.
Expenditures from the proceeds of any such tax shall not be considered
as part of the cost of government within the meaning of any limitation
on expenditures contained in any general, special or local law
applicable to such county, city or village.
Structure New York Laws
Article 29 - Taxes Authorized for Cities, Counties and School Districts
Part 4 - Disposition of Revenues
1260 - Revenues Resulting From Taxes Administered by Cities Over One Million.
1261 - Revenues Resulting From Taxes Administered by the Commissioner.
1261-A - Revenues From Certain Taxes Imposed by Washington and Warren Counties.
1262-A - Sales Tax; Tompkins County.
1262-B - The Westchester County Property Tax Stabilization and Relief Act.
1262-E - Establishment of Local Government Assistance Programs in Nassau County.
1262-G - The Monroe County Sales Tax Adjustment Act.
1262-K - Allocation and Distribution of Net Collections in Oswego County.
1262-L*2 - Allocation and Distribution of Certain Net Collections in Warren County.
1262-M*2 - Allocation and Distribution of Net Collections in Saratoga County.
1262-R - Allocation and Distribution of Certain Net Collections in the County of Oswego.
1262-U - Allocation and Distribution of Certain Net Collections in Genesee County.
1263 - Deposit of Funds and Use of Funds Not Having Assigned Purposes.
1264 - References to Certain Taxes or Revenues From Certain Taxes Administered by the Commissioner.