On and after June 1, 1982, there is hereby imposed and there
shall be paid a tax of 3% upon:
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 multigraphed
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 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, excluding a mobile home or factory manufactured home, or maintaining, servicing or repairing tangible personal property, including such a mobile home or factory manufactured home 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 homeowner 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 term "real property," "property" or "land" is defined in the Real Property Tax Law and as such term "capital improvement" is defined in §
310-35B of this article, 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), and except such services rendered with respect to commercial aircraft primarily engaged in intrastate, interstate or foreign commerce and machinery or equipment to be installed on such aircraft and property used by or purchased for the use of such aircraft for maintenance and repairs; 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 services 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 or 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, as such term "capital improvement" is defined in §
310-35B of this article, 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.
|
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) are not receipts subject to the taxes imposed under such subsections.
|
D. Food and drink.
(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 County, 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):
(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,
or 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, or 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 that 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.
(c)
Food or drink sold through coin-operated vending machines at
$0.10 or less, provided that the vendor is primarily engaged in making
such sales and maintains records satisfactory to the State Tax Commission.
E. The rent for every occupancy of a room or rooms in a hotel in this
County, except that the tax shall not be imposed upon a permanent
resident or where the rent is not more than at the rate of $2 per
day.
F. Admission charge; dues.
(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 County, except
charges for admission to racetracks, 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 patron 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 County 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, other than honorary 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 June 1, 1982. In the case of a life
membership, the tax shall be upon the amount paid as life membership
dues; however, a life member, other than an honorary member, paying
an annual sales tax based on the dues of an active annual member shall
continue such payments until the total amount of such tax paid is
equal to the amount of tax that would have otherwise been due had
the tax been imposed at the time such paid life membership was purchased
and at the then-applicable rate.
(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 County.
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 County
prior to June 1, 1982.
B. In respect to the use of property purchased by the user while a nonresident
of this County, except in the case of tangible personal property which
the user, in the performance of a contract, incorporates into real
property located in the County. A person while engaged in any manner
in carrying on in this County any employment, trade, business or profession
shall not be deemed a nonresident with respect to the use in this
County 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 §
310-36A,
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. Municipal corporation or other state of 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 state or 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) of this section.
(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.
(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.
G. In respect to the use of spare parts (including engines), consumable
technical supplies, maintenance and ground equipment used exclusively
in the operation or handling or maintenance of aircraft, and aircraft
stores, brought into this state from a foreign country by a foreign
airline which holds a foreign air carrier permit issued by the Civil
Aeronautics Board pursuant to Section 402 of the Federal Aviation
Act of 1958, as amended, to engage in foreign air transportation,
provided that:
(1) Such property is to be used on aircraft (or directly in the operation,
handling or maintenance of aircraft) of the airline providing foreign
air transportation services (or such aircraft of another foreign airline
eligible under this subsection); and
(2) Such property would not be subject to taxes imposed in the foreign
country in which the particular foreign airline is based if brought
into such country by a United States airline operating in that country.
H. In respect to the use of a thoroughbred, standardbred or quarter horse purchased outside the County and brought into the County for the purpose of entering a racing event or events on which pari-mutuel wagering is authorized by law, and to prepare therefor; provided, however, that the exemption contained in this subsection shall not apply to any such horse which enters racing events in this County on more than five days in any one calendar year. Nothing contained herein shall alter the exemption provided to nonresidents, as specified in Subsection
B of this section.
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(e), 1111, 1118(2), 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.
[Amended 5-21-1985 by Res. No. 149-85; 6-1-1994 by Res. No. 134-94; 8-21-2001 by Res. No. 156-01]
A. The County of Saratoga will distribute the sum of $3,000,000 out
of sales and use tax revenues available to it for County purposes.
B. Commencing on June 1, 2002, that said sum of $3,000,000 not retained
for County purposes shall be distributed to the cities and towns of
said County in proportion to their respective populations, determined
in accordance with the latest decennial federal census.
C. Said distribution
shall be made on an annual basis until further action of the Board.
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.
If any provision of this article or the application thereof
shall for any reason be adjudged by any court of competent jurisdiction
to be invalid, such judgment shall not affect, impair or invalidate
the remainder of this article but shall be confined in its operation
to the provision thereof directly involved in the controversy in which
such judgment shall have been rendered and the application of such
provision to other persons or circumstances shall not be affected
thereby.
This article shall take effect on the first day of June 1982,
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.