(Derived from Ch. 124 of the 1975 Compilation)
When used in this article, the following terms
shall have the meanings indicated:
An individual, partnership, society, association, joint-stock
company, corporation, estate, receiver, trustee, assignee, referee
and any other person acting in a fiduciary or representative capacity,
whether appointed by a court or otherwise and any combination of the
foregoing.
A person who purchases property or to whom are rendered services
the receipts from which are taxable under this article.
The amount of the sale price of any property and the charge
for any service taxable under this article valued in money, whether
received in money or otherwise, including any amount for which credit
is allowed by the vendor to the purchaser, without any deduction for
expenses or early payment discounts.
Any transfer of title or possession, or both, exchange or
barter, rental, lease or license to use or consume, conditional or
otherwise, in any manner or by any means whatsoever for a consideration,
or any agreement therefor, including the rendering of any service,
taxable under this article for a consideration or any agreement therefor.
Includes:
A person making sales of property or services,
the receipts from which are taxed by this article; and
The State of New York, any of its agencies,
instrumentalities, public corporations (including a public corporation
created pursuant to agreement or compact with another state or Canada)
or political subdivisions when such entity sells services or property
of a kind ordinarily sold by private persons.
On and after the first day of December 1968[1], there is hereby imposed and there shall be paid a tax
of 3% upon 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.
[1]
Editor's Note: Originally imposed effective
August 1, 1965.
The tax imposed by this article shall be paid
with respect to receipts for property or services sold on or after
the first day of August 1965, although made under a prior contract.
Where property or service is sold on a monthly, quarterly or other
term basis and the bills for such property or service are based on
meter readings, the amount received on such bill for such property
or service for a month or other term shall be a receipt subject to
the tax, but such tax shall be applicable to all bills based on meters
read on or after the first day of August 1965, only where more than
1/2 of the number of days included in the month or other period billed
are days subsequent to the 31st day of July, 1965; provided, however,
that where such bills are for telephone or telegraph service the tax
shall apply to all receipts on such bills dated on or after the first
day of August, 1965, for which no previous bill was rendered, excepting,
however, charges for services furnished before the date of the first
of such bills.
Receipts from the following shall be exempt
from the tax imposed by this article:
A.
Gas, electricity, refrigeration and steam, and gas,
electric, refrigeration and steam service of whatever nature for use
or consumption directly and exclusively in the production of tangible
personal property, gas, electricity, refrigeration or steam for sale,
by manufacturing, processing, assembling, generating, refining, mining,
extracting, farming, agriculture, horticulture or floriculture.
B.
Gas, electricity, refrigeration and steam, and gas,
electric, refrigeration and steam service of whatever nature for use
or consumption directly and exclusively in research and development
in the experimental or laboratory sense. Such research and development
shall not deemed to include the ordinary testing or inspection of
materials or products for quality control, efficiency surveys, management
studies, consumer surveys, advertising, promotions or research in
connection with literacy, historical or similar projects.
C.
Telephony and telegraphy and telephone and telegraph
service used by newspapers, radio, broadcasters and television broadcasters
in the collection or dissemination of news, if the charge for such
services is a toll charge or a charge for mileage services, including
the associated station terminal equipment.
D.
Telephone and telegraph service paid for by inserting
coins in coin-operated telephones where the charge is $0.10 or less.
A.
Except as otherwise provided in this section, any
sale by or to any of the following shall not be subject to the tax
imposed under this article:
(1)
The State of New York, or any of its agencies, instrumentalities,
public corporations (including a public corporation created pursuant
to agreement or compact with another state or Canada) or political
subdivisions where it is the purchaser, user or consumer, or where
it is a vendor of services or property of a kind not ordinarily sold
by private persons.
(2)
The United State of America, and any of its agencies
and instrumentalities, insofar as it is immune from taxation where
it is the purchaser, user or consumer, or where it sells services
or property of a kind not ordinarily sold by private persons.
(3)
The United Nations or any international organization
of which the United States of America is a member where it is the
purchaser, user or consumer, or where it sells services or property
of a kind not ordinarily sold by private persons.
(4)
Any corporation, association, trust or community chest,
fund or foundation, organized and operated exclusively for religious,
charitable, scientific, testing for public safety, literary or educational
purposes, or for the prevention of cruelty to children or animals,
no part of the net earnings of which inures to the benefit of any
private shareholder or individual, no substantial part of the activities
of which is carrying on propaganda, or otherwise attempting to influence
legislation, and which does not participate in, or intervene in (including
the publishing or distributing of statements), any political campaign
on behalf of any candidate for public office.
The tax imposed under the authority of this
article shall apply only within the territorial limits of the City
of Oneonta, New York, 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 tax.
The tax imposed by this article 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 of the State of New
York 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 but not limited to §§ 1101,
1111 and 1131 through 1147, 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 capital improvement or bonded indebtedness
therefor. Expenditures from the proceeds of the tax 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.
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.[1]
[1]
Editor's Note: Former § 11 of L.L. No. 1-1965, from which this article is derived, read as follows: "Effective date. This article shall take effect on the first day of August 1965, 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." Local Law No. 1-1965 was subsequently amended by L.L. No. 2-1968, and former § 2 thereof read as follows: "This article shall take effect on the first day of December 1968, except that the amendments made to §§ 268-1 and 268-5 of L.L. No. 1-1965, shall be deemed to have been in effect on and after August first, 1965, and the amendment made to § 268-4 of L.L. No. 1-1965, shall be deemed to have been in effect on and after June 1, 1966."
