[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]
As used in this article, the following terms
shall have the meanings indicated:
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.
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.
A.Â
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.Â
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.
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.
