[Amended 6-28-2010]
On and after September 1, 2004, there is hereby
imposed and there shall be paid a tax of 4% 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 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 shoeshining, 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 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 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.
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NOTE: Wages, salaries and other compensation paid by an employer to an employee for performing as an employee the services described in Subsection C(1) through (5) are not receipts subject to the taxes imposed under such subsection.
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D. Food and drink.
(1) Irrespective of price, when beer, wine or other alcoholic beverages are sold or when the charge to the patron or customer is $1 or more for the sale of food and drink of any nature or of food alone, receipts from every such sale 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).
(2) In all instances where the sale is for consumption
on the premises where sold.
(3) 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.
(4) In those instances where the sale is for consumption
off the premises of the vendor and consists of a meal or food prepared
and ready to be eaten, of a kind obtainable in restaurants as the
main course of a meal, including a sandwich, except where food other
than sandwiches is sold in an unheated state and is of a type commonly
sold in the same form and condition in food stores, other than those
which are principally engaged in selling prepared foods.
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NOTE: The tax imposed by this subdivision
shall not apply to food or drink which is sold to an airline for consumption
while in flight.
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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.
(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 race tracks, boxing, sparring
or wrestling matches or exhibitions which charges are taxed under
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 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 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 of 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, 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 §
224-2B and
C.
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 §
224-2A,
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. 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 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 sale or compensating use tax was paid to
this state and any of its municipal corporations. For the purpose
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. To the extent that a compensating use tax imposed
pursuant to 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 the first taxing jurisdiction, the exemption provided
above shall be inapplicable and the taxes imposed pursuant to this
Article and by Article 28 of the Tax Law shall apply to the extent
of the difference between such aggregate rate and the rate paid in
the first taxing jurisdiction.
[Amended 10-28-1996 by L.L. No. 4-1996]
The taxes imposed under the authority of this
Article 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, 1119, and 1131 through 1147, 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.