On and after March 1, 1968, there is hereby
imposed and there shall be paid a tax of 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 (wages, salaries and other compensation paid by an employer to an employee for performing as an employee the services described in Subsections
C(1) through
(5) are not receipts subject to the taxes imposed under this Subsection
C):
(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 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 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 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 terms real property, property or 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 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 New York State
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, 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.
D. Receipts from sale of certain types of 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, or 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 as 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 the Education, or is
incorporated by the Regents of the University of the State of New
York or with their consent or the concepts of the Commissioner of
Education as provided in § 216 of the Education Law.
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. Certain types of admission charges.
(1) Any admission charge where such admission charge is
in excess of $0.10 for admission to or for the use of any place of
amusement in this city, except charges for admission to race tracks,
boxing, sparring or wrestling matches or exhibitions, which charges
are taxed under the laws of this state, except taxes imposed by Article
2B 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 the 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 March 1, 1968. 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 for 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 city.
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 March 1, 1968.
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 §
360-2A,
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. Use of property for which taxes are paid to a municipal
corporation or another state.
(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, to any other state or to a 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(1) 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
F, 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, Subdivision (e); 1111; 1118,
Subdivision (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 § 1260 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, the term "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.
This article shall take effect on the first day of March 1968, except that the amendment to §
360-6D shall be deemed to have been in effect on and after March 1, 1968; the amendment to §
360-11F shall be deemed to have been in effect on and after March 1, 1968; the amendment to §
360-6A(6) shall be deemed to have been in effect as of May 31, 1968; and the amendments to §
360-2D(2) and to §
360-7B shall be deemed to have been in effect as of September 1, 1968.