[Adopted 9-17-1985 by L.L. No. 3-1985]
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.
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.