On and after September 1, 1967, through and
including February 29, 1968, there is hereby imposed and there shall
be paid a tax of 1% upon the receipts, rents and charges hereinafter
specified, and on and after March 1, 1968, there is hereby imposed
and there shall be paid a tax of 1 1/2% upon such receipts, rents
and charges:
A. The receipts from every retail sale of tangible personal
property, except as otherwise provided in this article.
B. The receipts from every sale, other than sales for
resale, of gas, electricity, refrigeration and steam, and gas, electric,
refrigeration and steam service of whatever nature, and from every
sale, other than sales for resale, of telephony and telegraphy and
telephone and telegraph service of whatever nature except interstate
and international telephony and telegraphy and telephone and telegraph
service.
C. The receipts from every sale, except for resale, of
the following services:
(1) The furnishing of information by printed, mimeographed
or nultigraphed matter or by duplicating written or printed matter
in any other manner, including the services of collecting, compiling
or analyzing information of any kind or nature and furnishing reports
thereof to other persons, but excluding the furnishing of information
which is personal or individual in nature and which is not or may
not be substantially incorporated in reports furnished to other persons,
and excluding the services of advertising or other agents, or other
persons acting in a representative capacity, and information services
used by newspapers, radio broadcasters and television broadcasters
in the collection and dissemination of news.
(2) Producing, fabricating, processing, printing or imprinting
tangible personal property, performed for a person who directly or
indirectly furnishes the tangible personal property, not purchased
by him for resale, upon which such services are performed.
(3) Installing tangible personal property, or maintaining, servicing, repairing tangible personal property not held for sale in the regular course of business, whether or not the services are performed directly or by means of coin-operated equipment or by any other means, and whether or not any tangible personal property is transferred in conjunction therewith, except such services rendered by an individual who is engaged directly by a private home owner or lessee in or about his residence and who is not in a regular trade or business offering his services to the public, and except any receipts from laundering, dry cleaning, tailoring, weaving, pressing, shoe repairing and shoe shining, and except for installing property which, when installed, will constitute an addition or capital improvement to real property, property or land, as the terms "real property," "property" or "land" are defined in the Real Property Tax Law, and except such services rendered with respect to commercial vessels primarily engaged in interstate or foreign commerce and property used by or purchased for the use of such vessels for fuel, provisions, supplies, maintenance and repairs (other than with respect to articles purchased for the original equipping of a new ship); provided, however, that nothing contained in this subsection shall be construed to exclude from tax under this subsection or under Subsection
B of this section any charge, made by a person furnishing service subject to tax under Subsection
B of this section, for installing property at the premises of a purchaser of such a taxable service for use in connection with such service.
(4) Storing all tangible personal property not held for
sale in the regular course of business and the rental of safe deposit
boxes of similar space.
(5) Maintaining, servicing or repairing real property,
property or land, as such terms are defined in the Real Property Tax
Law, whether the services are performed in or outside of a building,
as distinguished from adding to or improving such real property, property
or land, by a capital improvement, but excluding services rendered
by an individual who is not in a regular trade or business offering
his services to the public, and excluding interior cleaning and maintenance
services performed on a regular contractual basis for a term of not
less than 30 days, other than window cleaning, rodent and pest control
and trash removal from buildings.
(6) Wages, salaries and other compensation paid by an employer to an employee for performing as an employee the services described in Subsection
C(1) through
(5) of this section are not receipts subject to the taxes imposed under such subdivision.
D. Alcoholic beverages and food and drink of any nature.
(1) The receipts from every sale of beer, wine or other alcoholic beverages or any other drink of any nature, or from every sale of food and drink of any nature or of food alone, when sold in or by restaurants, taverns or other establishments in this city, or by caterers, including in the amount of such receipts any cover, minimum, entertainment or other charge made to patrons or customers (except those receipts taxed pursuant to Subsection
F of this section):
[Amended 7-7-1971]
(a)
In all instances where the sale is for consumption
on the premises where sold;
(b)
In those instances where the vendor or any person
whose services are arranged for by the vendor, after the delivery
of the food or drink by or on behalf of the vendor for consumption
off the premises of the vendor, serves or assists in serving, cooks,
heats or provides other services with respect to the food or drink;
and
(c)
In those instances where the sale is for consumption
off the premises of the vendor, except where food (other than sandwiches)
or drink or both are sold in an unheated state and are of a type commonly
sold for consumption off the premises and in the same form and condition,
quantities and packaging, in establishments which are food stores
other than those principally engaged in selling foods prepared and
ready to be eaten.
(2) The tax imposed by this subsection shall not apply
to:
(a)
Food or drink which is sold to an airline for
consumption while in flight.
(b)
Food or drink sold to a student of a nursery
school, kindergarten, elementary or secondary school, at a restaurant
or cafeteria located on the premises of such a school, or food or
drink, other than beer, wine or other alcoholic beverages, sold at
a restaurant, tavern or other establishment located on the premises
of a college, university or a school (other than a nursery school,
kindergarten, elementary or secondary school) to a student enrolled
therein who purchases such food or drink under a contractual arrangement
whereby the student does not pay cash at the time he is served, provided
the school, college or university described in this subsection is
operated by an exempt organization described in Subdivision (a) of
§ 1116 of the Tax Law, or is created, incorporated, registered
or licensed by the State Legislature or pursuant to the Education
Law or the regulations of the Commissioner of Education, or is incorporated
by the Regents of the University of the State of New York or with
their consent or the consent of the Commissioner of Education as provided
in § 216 of the Education Law.
[Added 4-2-1969]
E. The rent for every occupancy of a room or rooms in
a hotel in this city, except that the tax shall not be imposed upon:
(2) Where the rent is not more than at the rate of $2
per day.
F. Admission charges.
(1) Any admission charge where such admission charge is
in excess of $0.10 to or for the use of any place of amusement in
the city, except charges for admission to race tracks, boxing, sparring
or wrestling matches or exhibitions which charges are taxed under
the laws of this state except taxes imposed by Article 28 of the Tax
Law of the State of New York, or dramatic or musical arts performances,
or motion picture theaters, and except charges to a patron for admission
to, or use of, facilities for sporting activities in which such person
is to be a participant, such as bowling alleys and swimming pools.
For any person having the permanent use or possession of a box or
seat or a lease or a license, other than a season ticket, for the
use of a box or seat at a place of amusement, the tax shall be upon
the amount for which a similar box or seat is sold for each performance
or exhibition at which the box or seat is used or reserved by the
holder, licensee or lessee, and shall be paid by the holder, licensee
or lessee.
(2) The dues paid to any social or athletic club in this
city if the dues of an active annual member, exclusive of the initiation
fee, are in excess of $10 per year, and on the initiation fee alone,
regardless of the amount of dues, if such initiation fee is in excess
of $10, except that the tax shall not apply to a fraternal society,
order or association operating under the lodge system or any fraternal
association of students of a college or university. Where the tax
on dues applies to any such social or athletic club, the tax shall
be paid by all members thereof regardless of the amount of their dues,
and shall be paid on all dues or initiation fees for a period commencing
on or after September 1, 1967. In the case of a life membership, the
tax shall be upon the annual amount paid by active annual members
as dues, whether or not the life member paid for or was admitted to
such membership prior to the imposition of the tax under this article,
and shall be paid annually by the person holding such life membership
at the time for payment of dues by active annual members.
(3) The amount paid as charges of a roof garden, cabaret
or other similar place in the state.
Any tax imposed under the authority of this article shall apply only within the territorial limits of this City except that any establishment located partially within this City and partially within a town or towns and receiving any services or utilities provided by this City shall be deemed to be wholly within the City for the purposes of the taxes imposed by §
318-16B and
C.
The following uses of property shall not be
subject to the compensating use tax imposed under this article:
A. In respect to the use of property used by the purchaser
in this city prior to September 1, 1967.
B. In respect to the use of property purchased by the
user while a nonresident of this city, except in the case of tangible
personal property which the user, in the performance of a contract,
incorporates into real property located in the city. A person while
engaged in any manner in carrying on in this city any employment,
trade, business or profession, shall not be deemed a nonresident with
respect to the use in this city of property in such employment, trade,
business or profession.
C. In respect to the use of property or services upon the sale of which the purchaser would be expressly exempt from the taxes imposed under §
318-16A,
B or
C.
D. In respect to the use of property which is converted
into or becomes a component part of a product produced for sale by
the purchaser.
E. In respect to the use of paper in the publication
of newspapers and periodicals.
F. Tax paid to any municipal corporation or other jurisdiction.
(1) In respect to the use of property or services to the extent that a retail sales tax or a compensating use tax was legally due and paid thereon, without any right to a refund or credit thereof to any municipal corporation in this state or any other state or jurisdiction within any other state, but only when it is shown that such other jurisdiction allows a corresponding exemption with respect to the sale or use of tangible personal property or of any of the services upon which such a sale or compensating use tax was paid to this state and any of its municipal corporations, except as provided in Subsection
F(2).
[Amended 4-2-1969]
(2) To the extent that a compensating use tax imposed by this article and the compensating use tax imposed by Article 28 of the Tax Law are at a higher aggregate rate than the rate of tax imposed in any other state or jurisdiction within any other state, the exemption provided in Subsection
F(1) of this section shall be inapplicable and the taxes imposed by this article and by Article 28 shall apply to the extent of the difference between such aggregate rate and the rate paid in such other state or jurisdiction. Where a retail sales tax or a compensating use tax was legally due and paid to any municipal corporation in this state, without any right to a refund or credit thereof, with respect to the sale or use of tangible personal property or any of the services subject to sales or compensating use tax, if the use of such property or services is then subject to the compensating use tax imposed by this article and such tax is at a higher rate than the rate of tax imposed by the first municipal corporation, the tax imposed by this article shall also apply but only to the extent of the difference in such rates.
[Amended 4-2-1969]
(3) For the purposes of this subsection a payment to the
State Tax Commission of a tax imposed by a municipal corporation shall
be deemed a payment to such municipal corporation.
[Added 4-2-1969]
[Amended 7-7-1971]
The taxes imposed by this article under the
authority of Article 29 of the Tax Law shall be administered and collected
by the State Tax Commission in the same manner as the taxes imposed
under Article 28 of the Tax Law are administered and collected by
such Commission. All of the provisions of said Article 28 relating
to or applicable to the administration and collection of the taxes
imposed by that article shall apply to the taxes imposed by this article,
including §§ 1101, 1106, Subdivision (e), 1111, 1118,
Subdivision (b), 1119 and 1131 through 1147, together with any amendment
thereto, with the same force and effect as if those provisions had
been incorporated in full into this article except as otherwise provided
in § 1250 of the Tax Law.
Net collections distributed to this city by
the State Tax Commission pursuant to § 1261 of the Tax Law
of the State of New York shall be paid into the treasury of the city,
shall be credited to and deposited in the general fund thereof, and
shall be available for any city purpose. Expenditures from the proceeds
of the taxes imposed by this article shall not be considered as part
of the cost of government within the meaning of any limitation on
expenditures contained in any general, special or local law applicable
to this city. As used in this section, net collections shall mean
the moneys collected from the taxes imposed pursuant to this article,
after deducting therefrom expenses of administration and collection
and amounts refunded or to be refunded.
This article shall be construed and enforced
in conformity with Articles 28 and 29 of the Tax Law of the State
of New York pursuant to which the same is enacted.
This article shall take effect on the first
day of September, 1967, except that certificates of registration may
be filed with the State Tax Commission and certificates of authority
to collect tax may be issued by the State Tax Commission prior to
said date.