[Adopted 3-1-1973 as Art. II of Ch. 27 of the 1973 Code; amended in its entirety 4-1-1982]
When used in this article, unless otherwise expressly stated or unless the contention or subject matter may otherwise require, the following words shall have the meanings indicated in this section.
PERSON
Includes natural persons, corporations, partnerships, joint-stock companies and all other entities of any other kind capable of being sued.
TRANSIENT RETAIL BUSINESS
One conducted in a store, hotel, house, building or structure for the sale at retail of goods, wares or merchandise, excepting food products, and which is intended to be conducted for a temporary period of time and not permanently.
Pursuant to the authority granted by § 85-a of the General Municipal Law, a tax is hereby levied upon all persons now conducting or who may hereafter conduct a transient retail business within the corporate limits of the City. However, there shall be exempted from this tax any person who would otherwise qualify for a tax exemption pursuant to Article 4 of the Real Property Tax Law.
[Amended 10-2-2003 by L.L. No. 4-2003]
The tax levied by this article shall be based upon the gross amount of sales by all persons conducting a transient retail business and shall be at the same rate as other property is taxed for the year in the City; provided, however, that if at the time such tax becomes due and payable the tax rate for the current year of the City has not been fixed, the same shall be estimated by the Assessor of the City.
Every person conducting a transient retail business shall on Monday of each week present to the City Clerk, at his/her office, a verified statement showing the total sales made during the preceding week and the amount of stock of merchandise in his/her possession for sale at the closing of business on the preceding Saturday, and shall pay on Monday of each week to the City Treasurer the amount of tax as provided in this article for sales made during such previous week.
The Mayor and any other officer of the City designated by him/her for such purpose shall have power and authority to enter any store or building in which a transient retail business may be carried on at any time during business hours for the purpose of ascertaining the amount of stock merchandise therein or sales made and shall at all times have access to the books of such business.
No person shall conduct a transient retail business within the City until he/she shall have obtained a permit in writing to conduct such business from the Mayor and shall have deposited with the City Treasurer the sum of $300 in cash as security for the payment of the tax imposed by this article. Upon the filing with the City Treasurer of satisfactory proof that the person so making such deposit has discontinued such transient retail business, the City Treasurer shall return such cash deposit or as much thereof as shall remain in his/her hands after deducting all sums due the City under the provisions of this article. Prior to issuance of said permit, the applicant shall file with the City Clerk evidence of having obtained a sales tax certificate number from the New York State Tax Commission. The security deposit for payment of tax provided for herein shall not be required of any owner of real property located in the City, provided said owner is not delinquent in the payment of current or past realty taxes.
It shall be the duty of the owner, lessee or person in possession of any store, hotel, motel, house, building or structure within the City where transient retail business is to be conducted to notify the Chief of Police of the City of the date such business is to commence. Such notification shall be made at least 24 hours prior to the commencement of said business, and failure to so notify shall subject the owner of said property to a fine up to but not exceeding $100. Such notification shall not be required, provided the person responsible for such transient retail business has obtained a permit pursuant to § 257-7 of this article. Such permit shall be prominently displayed at all times during the period of such sales. It shall be the duty of the Chief of Police, upon receiving notice of such sales, to ensure that the proper permit has been issued and is in force throughout the period of such sales. Any person, as defined in § 257-2 of this article, who shall conduct a transient retail business without first obtaining the requisite permit or who shall fail to comply with any section of this article, shall be guilty of an offense punishable by a fine not to exceed $250.