Town of Babylon, NY
Suffolk County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Town Board of the Town of Babylon as indicated in article histories. Amendments noted where applicable.]
[Adopted 9-17-1985 by L.L. No. 3-1985]

§ 178-1 Definitions.

As used in this article, the following terms shall have the meanings indicated:
LIST
An official publication of the New York State Department of Taxation and Finance, containing the description of taxable and exempt foods and beverages or drugs and medicines, which is in effect at the time of its posting. Said "list" shall include the toll-free number for the New York State Taxpayer Assistance Bureau and shall be updated upon reprinting.
POSTING
To place in full public view by pinning, tacking, gluing or otherwise adhering to each and every cash register, or within close proximity to each and every cash register, a list of foods or drugs and medicines, as the case may be, the receipts of which shall be exempt from New York State sales and user taxes.

§ 178-2 List of exempt items to be posted.

A. 
Any retail establishment within the Town of Babylon which sells foods and beverages to the public for human consumption or sells drugs and medicines intended for use, internally or externally, in the cure, mitigation, treatment or prevention of illness or diseases in human beings and is responsible for the collection of New York State retail sales tax imposed under Subdivision (a) of § 1105 and the compensating use tax imposed under § 1110 of the New York State Tax Law shall be required to post and otherwise make available to the public a list of those foods and beverages or drugs and medicines, as the case may be, the receipts of which shall be exempt from the tax on retail sales imposed under Subdivision (a) of § 1105 and the compensating use tax imposed under § 1110 of the New York State Tax Law, as amended.
B. 
Said list shall be an official publication of the New York State Department of Taxation and Finance, published for the purpose of identifying taxable and exempt foods and beverages or drugs and medicines, as the case may be, and it shall be the duty of the retail establishment to obtain, post and keep current said list.

§ 178-3 Enforcement.

It shall be the duty of the Division of Ordinance Enforcement of the Town of Babylon to require any retail establishment to post a list of taxable and exempt foods and beverages or drugs and medicines, as the case may be, pursuant to this article and to enforce the provisions of this article against any person found to be violating the same.

§ 178-4 (Reserved) [1]

[1]
Editor’s Note: Former § 178-4, Penalties for offenses, was repealed 6-22-2010 by L.L. No. 17-2010. See now Ch. 1, General Provisions, Art. II, General Penalties.