[HISTORY: Adopted by the Common Council of the City of Albany 7-18-1983 by L.L. No. 2-1983 as Ch. VII, Art. II, Div. 11, of the 1983 Code. Amendments noted where applicable.]
As used in this chapter, the following terms shall have the meanings indicated:
- TRANSIENT RETAIL BUSINESS
- One conducted in a store, hotel, house, building or structure for the sale and retail of goods, wares or merchandise, except food products, and which is intended to be conducted for a temporary period of time and not permanently. If the place in which a business is conducted is rented or leased for a period of six months or less, such fact shall be presumptive evidence that the business carried on therein is a transient business.
A tax shall be levied upon all persons or corporations now conducting or who may hereafter conduct a transient retail business in the City of Albany, New York.
Such tax shall be based upon the gross amount of sales and shall be at the same rate as other property is taxed for the year in such city, town or village.
If at the time such tax becomes due and payable the tax rate for the current year in such city, town or village has not been fixed, the same shall be estimated by the Assessors thereof.
Before any person or corporation shall conduct a transient retail business in the City of Albany, said person or corporation shall obtain from the City Clerk a permit stating where such business is to be conducted and the date of the term, which permit may be renewed from time to time, and shall file with the City Clerk a cash deposit or, in lieu thereof, a bond in the amount of not less than $1,000, which bond shall be executed by a bonding company duly authorized to do business in the State of New York, and which bond shall be conditioned that such person or corporation will make a full and complete report of the gross amount of sales in such transient retail business in the City of Albany, and shall file such reports as may be required with the City Clerk and will faithfully comply with the General Municipal Law in relation to taxation of transient merchants and with the provisions of this chapter and will pay the amount of the tax levied thereon, said bond to be approved by the Corporation Counsel as to form and manner of execution and by the City Clerk as to its sufficiency.
Any person or corporation desiring to conduct a transient retail business in the City of Albany shall present to the City Clerk a verified petition stating:
The name and permanent address of the person or corporation desiring to conduct such business.
The place where and the time during which said business is to be conducted.
The name and legal residence of the person to be in immediate charge of said business.
The character of the merchandise to be dealt in.
The estimated amount of the gross sales which will be made.
The person or corporation receiving such permit shall, before the beginning of said business, file with the City Clerk a verified report of the stock on hand, the aggregate value thereof with which it is intended to conduct such business; shall thereafter as their stock is received within two days after the receipt thereof file a verified report with the City Clerk of such added stock and of the aggregate value thereof; and shall on Monday of each week file a verified report of the stock sold during the preceding week and the amount for which the same was sold; and, at the completion of said transient business, shall file a verified report setting forth the total amount of stock sold and the total amount for which it was sold.
[Amended 5-19-2008 by Ord. No. 25.42.08]
Any person or corporation failing to pay such tax or violating any of the provisions of this chapter shall be guilty of a misdemeanor and shall be punishable by a fine of not exceeding $200 in amount or to imprisonment not exceeding 150 days, or to both such fine and imprisonment.
All ordinances or parts of ordinances inconsistent with the provisions of this chapter are to the extent of such inconsistency hereby repealed.