N.Y. Tax Law § 1262-f

§ 1262-f. Allocation and distribution of revenues from sales and use\ntaxes within the village of Barker and town of Somerset, Niagara county.\nNotwithstanding any other provision of this chapter to the contrary, the\nnet collections from a tax imposed by Niagara county pursuant to this\narticle set aside for allocation and distribution to the town of\nSomerset and village of Barker shall be distributed between such town\nand village which has elected or hereafter elects to take its share in\ncash, directly in proportion to their respective populations determined\nin accordance with the latest decennial federal census or special\npopulation census taken pursuant to section twenty of the general\nmunicipal law completed and published prior to the end of the quarter\nfor which the allocation is made, which special census must include the\nentire area of the county.\n