[HISTORY: Adopted by the Town Board of the Town of Oyster Bay 4-16-1985 (Ch. 25 of 1971 Code). Amendments noted where applicable.]
Taxation — See Ch. 209.
As used in this chapter, the following terms shall have the meanings ascribed to them:
- An official publication of the New York State Department of Taxation and Finance containing the description of taxable and exempt foods or drugs and medicines which is in effect at the time of its posting and shall be updated upon becoming obsolete. Said list shall include the toll free number for the New York State Taxpayer Assistance Bureau. [NOTE: Publications 880 (12/83) and 820 (1/84) describing taxable and tax-exempt foods and drugs and medicines; respectively, may be obtained from the New York State Department of Taxation and Finance by calling the Taxpayers Assistance Bureau or writing New York State Department of Taxation and Finance, Technical Services Bureau, Sales Tax Instructions and Interpretations Unit, State Campus, Albany, New York 12227.]
- To place in full public view by pinning, tacking, gluing or otherwise adhering to each and every cash register or within close proximity to each and every cash register a list of foods or drugs and medicines, as the case may be, the receipts of which shall be exempt from New York State sales and use taxes. [NOTE: For state law reference, see Tax Law § 1115, Exemptions from sales and use taxes.]
Any retail establishment within the Town of Oyster Bay which sells foods to the public for human consumption or sells drugs and medicines intended for use internally or externally, in the cure, mitigation, treatment or prevention of illness or diseases in human beings, and is responsible for the collection of New York State retail sales tax imposed under Subdivision (a) of § 1105 and the compensating use tax imposed under § 1110 shall be required to post and otherwise make available to the public a list of those foods or drugs and medicines, as the case may be, the receipts of which shall be exempt from the tax on retail sales imposed under Subdivision (a) of § 1105 and the compensating use tax imposed under § 1110 of the New York State Tax Law, as amended.
Said list shall be an official publication of the New York State Department of Taxation and Finance published for the purpose of identifying taxable and exempt foods or drugs and medicines, as the case may be, and it shall be the duty of the retail establishment to obtain, post and keep current said list.
It shall be the duty of the Department of Planning and Development of the Town of Oyster Bay to require any retail establishment to post a list of taxable and exempt foods or drugs and medicines, as the case may be, pursuant to this chapter and to enforce the provisions of this chapter against any person found to be violating the same.
Any retail establishment violating or failing to comply with any provisions of this chapter shall be fined not less than $50 nor more than $250 for each offense; and a separate offense shall be deemed committed on each day during or on which a violation occurs or continues.