N.Y. Tax Law § 1262-c

§ 1262-c. Allocation of revenue from sales and use taxes to villages\nwholly or partially contained within Broome county. Notwithstanding any\nother provision of the tax law to the contrary, the county legislature\nof Broome county shall have the authority to adopt a method for dividing\nthe sales and use tax revenues allocated to a town between any village\nor villages located wholly or partially within the town and to the area\noutside of villages based on either population or full valuation of real\nproperty or on any combination of these two factors.\n