All of the sales and compensating use taxes described in Article 28 of the New York Tax Law as authorized by Subdivision (a) of Section 1210 of the Tax Law are imposed and required to be paid at the rate of 3%.
[Adopted 8-23-2021 by L.L. No. 1-2021]
The taxes imposed by this article are in addition to any and all other taxes authorized or imposed under any other provision of law.
The taxes imposed by this article shall be administered and collected by the State Commissioner of Taxation and Finance as provided in Articles 28 and 29 of the Tax Law.
The provisions of Articles 28 and 29 of the Tax Law and any provision of the Tax Law or other law that applies to Article 28 or 29, relating or applicable to the taxes imposed by this article, including the applicable definitions, transitional provisions, limitations, special provisions, exemptions, exclusions, refunds, credits and administrative provisions, so far as those provisions can be made applicable to the taxes imposed by this article, shall apply to the taxes imposed by this article with the same force and effect as if those provisions had been incorporated in full into this article and had expressly referred to the taxes imposed by this article, except to the extent that any of those provisions is either inconsistent with or not relevant to the taxes imposed by this article.
Net collections received by this City from the taxes imposed by this article shall be paid into the treasury of the City and shall be credited to and deposited in the general fund thereof and, unless restricted by local law, ordinance or resolution to a specified purpose or purposes, shall be available for any City purpose of this City. Expenditures from the proceeds of such taxes 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.
If any provision of this article or the application thereof, for any reason, is adjudged by any court of competent jurisdiction to be invalid, that judgment will not affect, impair or invalidate the remainder of this article but must be confined in its operation to the provision thereof directly involved in the controversy in which that judgment is rendered and the application of that provision to other persons or circumstances will not be affected by that judgment.
This article shall take effect March 1, 2022, and shall apply to sales made, uses occurring and services rendered in accordance with applicable transitional provisions in Sections 1106 and 1217 of the Tax Law.