On and after March 1, 1969, there is hereby
imposed and there shall be paid a tax of 11/2% 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. Receipts from sales.
(1) The receipts from every sale, except for resale of
the following services:
(a)
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.
(b)
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.
(c)
Installing tangible personal property, or maintaining, servicing, 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 transferred in conjunction therewith, except any 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 receipt 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, provision, supplies, maintenance and repair (other than with respect to articles purchased for the original equipping of a new ship); provided, however, that nothing contained in 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.
(d)
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.
(e)
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.
(2) Wages, salaries and other compensation paid by an employer to an employee for performing as an employee the services described in Subsection
C(1)(a) through
(e) are not receipts subject to the taxes imposed under such subsection.
D. Food and alcoholic beverages.
[Amended 7-30-1971 by L.L. No. 4-1971]
(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, 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 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:
[Amended 2-26-1969 by L.L. No. 1-1969]
(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 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.
[Added 3-15-1973 by L.L. No. 1-1973]
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; 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
this City, except charges for admission to racetracks, boxing, sparring
or wrestling matches or exhibitions, the charges for which 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.
(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, 1969. 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 annual members.
(3) The amount paid as charges of a roof garden, cabaret
or other similar place in the state.
[Amended 7-30-1971 by L.L. No. 4-1971]
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 March 1, 1969, 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 §
214-38C(1)(b) and
(c) have been performed.
B. For purposes of Subsection
A(1) of this section, the tax shall be at the rate of 11/2% 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.
C. For purposes of Subsection
A(2) of this section, the tax shall be at the rate of 11/2% 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 improvement 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 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.
D. For purposes of Subsection
A(3) and
(4) of this section, the tax shall be at the rate of 11/2% 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 this 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.
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, 1969.
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 §
214-38A,
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. Taxes imposed by municipal corporations.
[Amended 2-26-1969 by L.L. No. 1-1969]
(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 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(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.
[Amended 2-18-1969 by L.L. No. 1-1969]
A. Subject to the conditions and limitations provided herein, a refund or credit shall be allowed for a tax paid pursuant to §
214-38A or §
214-40:
(1) On the sale or use within this county of tangible
personal property if the purchaser or user, in the performance of
a contract, later incorporates that tangible personal property into
real property located outside this county.
(2) On the sale or use of tangible personal property purchased
in bulk, or any portion thereof, which is stored and not used by the
purchaser or user within this county if that property is subsequently
reshipped by such purchaser or user to a point outside this county
for use outside this county.
(3) On the sale to or use by a contractor or subcontractor
of tangible personal property if that property is used by him solely
in the performance of a preexisting lump sum or unit-price construction
contract.
(4) On the sale or use within this county of tangible personal property, not purchased for resale, if the use of such property in this county is restricted to fabricating such property (including incorporating it into or assembling it with other tangible personal property), processing, printing or imprinting such property and such property is then shipped to a point outside this county for use outside this county. [For the purpose of Subsection
A(3), the term "preexisting lump sum or unit-price construction contract" shall mean a contract for the construction of improvements to real property under which the amount payable to the contractor or subcontractor is fixed without regard to the costs incurred by him in the performance thereof, and which was irrevocably entered into prior to the date of the enactment of this article or the enactment of a law increasing the rate of tax imposed under this article or resulted from the acceptance by a governmental agency of a bid accompanied by a bond or other performance guaranty which was irrevocably submitted prior to such date.]
(5) Where the tax on the sale or use of such tangible personal property has been paid to the vendor. To qualify for such refund or credit, such tangible personal property must be incorporated into real property as required in Subsection
A(1) above, reshipped as required in Subsection
A(2) above or used in the manner described in Subsection
A(3) or
(4) above within three years after the date such tax was payable to the State Tax Commission by such applicant pursuant to Article 28 of the Tax Law.
(6) With respect to a sale or use described in Subsection
A(3) above, the purchaser or user shall be entitled to a refund or credit of the amount of the taxes imposed by this article if enacted later than the date of such contract or bid, or of the amount reflecting an increase in the rate of tax enacted later than said date, as the case may be, but only to the extent that all such sales and use taxes paid on such sale or use under the aggregate statewide and local taxes imposed under Article 28 and by authority of Article 29 exceeded an amount computed by applying against such sale or use of the aggregate of the rates of statewide and local sales and use taxes that were in effect at the time such contract was entered into or such bid was submitted.
B. A refund or credit equal to the amount of sales or compensating use tax imposed by Article 28 of the Tax Law and under this article, and paid on the sale or use of tangible personal property, shall be allowed the purchases where such property is later used by the purchaser in performing a service subject to tax under §
214-38C(1)(a),
(b),
(c) or
(e) or under §
214-40 and such property has become a physical component part of the property upon which the service is performed or has been transferred to the purchasers of the service in conjunction with the performance of the service subject to tax, or, if a contractor, subcontractor or repairman purchases tangible personal property and later makes a retail sale of such tangible personal property, the acquisition of which would not have been a sale at retail to him but for the last sentence of § 214-37B(1)(b) in the definition of "retail." An application for the refund or credit provided for herein must be filed with the Tax Commission within the time provided by Subdivision (a) of Section 1139 of the Tax Law. Such application shall be in such form as the Tax Commission may prescribe. Where an application for credit has been filed, the applicant may immediately take such credit on the return which is due coincident with or immediately subsequent to the time that he files his application for credit. However, the taking of the credit on the return shall be deemed to be part of the application for credit. The procedure for granting or denying such applications for refund or credit and review of such determinations shall be as provided in Subdivision (e) of Section 1139 of the Tax Law.
[Amended 7-30-1971 by L.L. No. 4-1971]
[Amended 7-30-1971 by L.L. No. 4-1971]
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, Subdivision
7(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.