When used in this article, the following terms shall have the
following meanings:
PERSON
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.
PURCHASER
A person who purchases property or to whom are rendered services,
the receipts from which are taxable under this article.
RECEIPT
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.
SALE, SELLING or PURCHASE
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.
VENDOR
Includes:
A.
A person making sales of property or services, the receipts
from which are taxed by this article.
B.
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.
C.
Any salesman, representative, peddler or canvasser who is treated
by the State Tax Commission as a vendor pursuant to the provisions
of § 1101(b)(8)(ii) of the Tax Law.
On and after the first day of June 1988, 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.
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
June 1988 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 each 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 June 1988 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 May 1988; 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 June 1988
for which no previous bill was rendered, except, 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 be 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 literary,
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.
The tax imposed under the authority of this article shall apply
only within the territorial limits of this taxing jurisdiction, except
that any establishment located partially within this taxing jurisdiction
and partially within a town or towns and receiving any services or
utilities provided by this taxing jurisdiction shall be deemed to
be whole within this taxing jurisdiction 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 taxing jurisdiction 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 this taxing
jurisdiction, shall be credited to and deposited in the general fund
thereof and shall be available for any City purpose. Expenditures
from the process 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 taxing jurisdiction. 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.