All counties and New York City are eligible to receive adult-use cannabis (AUC) tax revenue from the sale of AUC products sold within their jurisdiction. The Office of the State Comptroller (OSC) has developed an interactive map (see below) that displays the location of each AUC retail dispensary by county as well as the total amount of AUC tax revenue received by local governments to date, grouped by upstate counties, downstate counties and New York City.

AUC retailers must file tax returns and remit payment of taxes due on a quarterly basis with the New York State Department of Taxation and Finance. OSC anticipates that most of the revenue associated with these payments will be distributed to local governments in January, April, July and October. OSC is responsible for making payments to counties and New York City, while counties are responsible for distributing a percentage of AUC tax revenue to cities, towns and villages that host a retail AUC dispensary within the county. OSC maintains a website to help local governments navigate the AUC tax revenue process, including how to record this relatively new revenue source.