[Amended 2-14-1973 by L.L. No. 3-1973, approved 3-2-1973; 6-12-1974 by L.L. No.
3-1974, approved 6-27-1974; 8-17-1984 by L.L. No. 6-1984, approved 8-28-1984]
On or after December 1, 1984, there is hereby imposed and there
shall be paid a tax of 2 1/2% 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 personal or individual
in nature and 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 of 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, or maintaining, servicing or repairing tangible personal property 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 home owner 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 additional or capital improvement to real property, property or land, as the terms "real property," "property" and "land" are defined in the Real Property Tax Law, 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); 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 service 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 a building, as distinguished
from adding to or improving such real property, property or land by
a capital improvement, 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.
|
NOTE: Wages, salaries and other compensation paid by an employer to an employee for performing as an employee the services described in Subsection C are not receipts subject to the taxes imposed under such subsection.
|
D. Food and beverage sales.
(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 City 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.
(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,
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, 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
City, 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 charges and club 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 City, 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 City 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 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, 1972. In the case of a life membership, the tax shall
be upon the annual amount paid by active annual members as dues, whether
or not the life member paid for or was admitted to such membership
prior to the imposition of the tax under this article, and shall be
paid annually by the person holding such life membership at the time
for payment of dues by active annual members.
(3) The amount paid as charges of a roof garden, cabaret or other similar
place in the state.
[Amended 6-12-1974 by L.L. No. 3-1974, approved 6-27-1974; 8-17-1984 by L.L. No. 6-1984, approved 8-28-1984]
A. The taxes imposed under §
234-2A,
C and
D shall be paid upon all sales made and services rendered on or after the effective date of this article, although made on or rendered under a prior contract, except as provided in §
234-12, and except that a delivery or transfer of possession of tangible personal property made after said date pursuant to an agreement for the sale of said property made before the date four months earlier than the effective date of this article shall not be subject to tax if such agreement for the sale of said property was made in writing, if the particular item or items of property so sold or agreed to be sold were segregated February 1, 1972, from any other similar property in the possession of the vendor and identified as having been appropriated to such sale or agreement of sale and if the purchaser, before June 1, 1972, shall have paid to the vendor not less than 10% of the sale price of said property.
B. The tax imposed under §
234-2B shall be paid with respect to receipts for property or services sold on or after June 1, 1972, 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 June 1, 1972, only where more than 1/2 of the number of days included in the month or other period billed are days subsequent to May 31, 1972; 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 June 1, 1972, for which no previous bill was rendered, except, however, charges for services furnished before the date of the first of such bills.
C. The tax imposed under §
234-2E shall be paid upon any occupancy on or after June 1, 1972, although such occupancy is pursuant to a prior contract, lease or other arrangement. Where rent is paid on a weekly, monthly or other term basis, the rent shall be subject to the tax imposed under such Subsection
E to the extent that it covers any period on and after June 1, 1972, and such rent shall be apportioned on the basis of the ratio of the number of days falling within said period to the total number of days covered thereby.
D. Except as otherwise hereinafter provided, the tax imposed under §
234-2F shall be applicable to any admission to or the use of facilities of a place of amusement occurring on or after June 1, 1972, whether or not the admission charge has been paid prior to such date, unless the tickets were actually sold and delivered (other than resale) prior to June 1, 1972, to a person attending the performance occurring on or after such date.
E. A refund or credit equal to the amount of the sales or compensating use tax paid on the sale or use of tangible personal property under a local law, ordinance or resolution imposed pursuant to the authority of Chapter 873 of the Laws of 1934, as amended, shall be allowed upon application to the Tax Commission, as provided for herein, where such property has been used by the purchaser or user in performing the services subject to the tax under §
234-2C(1),
(2),
(3) and
(5) and such property has become a physical component part of the property upon which the services are performed or has been transferred to the purchaser of the service in conjunction with the performance of the service subject to tax, except that such refund or credit may not exceed the combined state and local taxes, if any, paid pursuant to Article 28 of the Tax Law and under the tax imposed by this article on the sale or use of the services in connection with which such property was used. No interest shall be allowed or paid upon any refund made or credit allowed pursuant to this subsection.
F. With respect to the additional tax of 1% imposed effective September 1, 1974, the provisions of Subsections
A through
E of this section apply, except that for the purposes of this subsection all references in said Subsections
A,
B,
C and
D to June 1, 1972, shall be read as referring to September 1, 1974; all references in said Subsection
A to February 1, 1972, shall be read as referring to May 1, 1974; and all references to May 31, 1972, in said Subsection
B shall be read as referring to August 31, 1974. Nothing herein contained shall be deemed to exempt from tax, at the rate in effect prior to September 1, 1974, any transactions which may not be subject to the additional tax imposed effective on that date.
G. With respect to the additional tax of 1% imposed effective December 1, 1984, the provisions of Subsection
A through
E of this section apply, except that for the purposes of this section all references in said Subsections
A,
B,
C and
D to June 1, 1972, shall be read as referring to December 1, 1984; all references in said Subsection
A to February 1, 1972, shall be read as referring to August 1, 1984; and all references to May 31, 1972, in said Subsection
B shall be read as, referring to November 30, 1984. Nothing herein contained shall be deemed to exempt from tax, at the rate in effect prior to December 1, 1984, any transaction which may not be subject to the additional tax imposed effective on that date.
[Amended 6-12-1974 by L.L. No. 3-1974, approved 6-27-1974; 8-17-1984 by L.L. No.
6-1984, approved 8-28-1984]
A. Except to the extent that property or services have already been
or will be subject to the sales tax under this article, there is hereby
imposed on every person a use tax for the use within this City on
and after December 1, 1984, except as otherwise exempted under this
article:
(1) Of any tangible personal property purchased at retail.
(2) Of any tangible personal property manufactured, processed or assembled
by the user, if items of the same kind of tangible personal property
are offered for sale by him in the regular course of business.
(4) Of any tangible personal property, however acquired, where not acquired for purposes of resale, upon which any of the services described under §
234-2C(2) and have been performed.
B. For purposes of Subsection
A(1) of this section, the tax shall be at the rate of 2 1/2% of the consideration given or contracted to be given for such property or for the use of such property, but excluding any credit for tangible personal property accepted in part payment and intended for resale, plus the cost of transportation, except where such cost is separately stated in the written contract, if any, and on the bill rendered to the purchaser. For the purpose of Subsection
A(2) of this section, the tax shall be at the rate of 2 1/2% of the price at which items of the same kind of tangible personal property are offered for sale by the user; and the mere storage, keeping, retention or withdrawal from storage of tangible personal property by the person who manufactured, processed or assembled such property shall not be deemed a taxable use by him. Notwithstanding the foregoing, for purposes of Subsection
A(2) of this section, there shall be no tax on any portion of such price which represents the value added by the user to tangible personal property which he fabricates and installs to the specifications of an addition or capital improvements to real property, property or land, as the terms "real property," "property" or "land" are defined in the Real Property Tax Law, over and above the prevailing normal purchase price prior to such fabrication of such tangible personal property which a manufacturer, producer or assembler would charge an unrelated contractor who similarly fabricated and installed such tangible personal property to the specifications of an addition or capital improvement to such real property, property or land. For purposes of Subsection
A(3) and
(4) of this section, the tax shall be at the rate of 2 1/2% of the consideration given or contracted to be given for the service, including the consideration for any tangible personal property transferred in conjunction with the performance of the service, plus the cost of transportation of property so transferred and of the tangible personal property upon which the service was performed, except where such cost is separately stated in the written contract, if any, and on the bill rendered to the purchaser.
Any tax imposed under the authority of this article shall apply only within the territorial limits of this City, except that any establishment located partially within this City and partially within a town or towns and receiving any services or utilities provided by this City shall be deemed to be wholly within the City for the purposes of the taxes imposed by §
234-2B and
E.
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 City
prior to June 1, 1972.
B. In respect to the use of property purchased by the user while a nonresident
of this City, except in the case of tangible personal property which
the user, in the performance of a contract, incorporates into real
property located in the City. A person, while engaged in any manner
in carrying on in this City any employment, trade, business or profession,
shall not be deemed a nonresident with respect to the use in this
City 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 §
234-2A,
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. Payments to other jurisdictions.
(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 to 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 sales 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.
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(b), 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.
Net collections distributed to this City 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 the City, shall be credited to
and deposited in the general fund thereof and shall be available for
any City purpose. Expenditures from the proceeds of the taxes 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 City. 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.
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 1972,
except that certificates of authority to collect tax may be issued
by the State Tax Commission prior to said date.