[Adopted 6-5-1991]
When used in this article, the following terms
shall mean:
A member who is not a life member but who enjoys full club
privileges as distinguished from the privileges enjoyed by a person
holding a nonresident membership, an associate membership or other
partial or restricted membership.
The amount paid for admission, including any service charge
and any charge for entertainment or amusement or for the use of facilities
therefor.
Any admission, charge, dues or charge of a roof garden, cabaret
or other similar place.
Any charge made for admission, refreshment, service or merchandise
at a roof garden, cabaret or other similar place.
Any admission charge paid for admission to a theatre, opera
house, concert hall or other hall or place of assembly for a live
dramatic, choreographic or musical performance.
Any dues or membership fee, including any assessment, irrespective
of the purpose for which made, and any charges for social or sports
privileges or facilities, except charges for sports privileges or
facilities offered to members' guests which would otherwise be exempt
if paid directly by such guests.
A membership granted in a social or athletic club without
payment of dues which may provide full or partial club privileges.
Any payment, contribution or loan required as a condition
precedent to membership, whether or not such payment, contribution
or loan is evidenced by a certificate of interest or indebtedness
or share of stock, and irrespective of the person or organization
to whom paid, contributed or loaned.
Any person who is the owner, licensee or lessee of any place
of amusement or roof garden, cabaret or other similar place which
he leases, subleases or grants a license to use to other persons who
make amusement charges or admission charges.
Any person who pays an amusement charge or who is otherwise required to pay the tax imposed under such § 166-23.
Includes an individual, partnership, society, association,
joint-stock company, corporation, estate, receiver, trustee, assignee,
referee and any other person acting in a fiduciary or representative
capacity, whether appointed by a court or otherwise, and any combination
of the foregoing.
Any place where any facilities for entertainment, amusement
or sports are provided.
Any person who collects or receives or is under a duty to
collect an amusement charge.
Any roof garden, cabaret or other similar place which furnishes
a public performance for profit, but not including a place where merely
live dramatic or musical arts performances are offered in conjunction
with the serving or selling of food, refreshment or merchandise, so
long as such serving or selling of food, refreshment or merchandise
is merely incidental to such performances.
Any club or organization of which a material purpose or activity
is social or athletic.
On and after March 1, 1992, there is hereby
imposed and there shall be paid a tax of 3% upon the following:
A.
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 taxing jurisdiction, 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 tax 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.
B.
The dues paid to any social or athletic club in this
taxing jurisdiction 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, other than honorary 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, 1992. In the case of a life membership, the tax shall be upon the
amount paid as life membership dues; however, a life member, other
than an honorary member, paying an annual sales tax based on the dues
of an active annual member shall continue such payments until the
total amount of such tax paid is equal to the amount of tax that would
have otherwise been due had the tax been imposed at the time such
paid life membership has been purchased and at the then-applicable
rate.
C.
The amount paid as charges of a roof garden, cabaret
or other similar place in this taxing jurisdiction.
Except as otherwise hereinafter provided, the taxes imposed under § 166-23 shall be applicable to any admission to or the use of facilities of a place of amusement occurring on or after March 1, 1992, whether or not the admission charge has been paid prior to such date, unless the tickets were actually sold and delivered, other than for resale, prior to March 1, 1992, to a person attending the performance occurring on or after such date.
A.
Except as otherwise provided in this section, any
sale or amusement charge by or to any of the following or any use
or occupancy by any of the following shall not be subject to the taxes
imposed by this enactment:
(1)
The State of New York or any of its agencies, instrumentalities,
public corporations, including a public corporation created pursuant
to agreement or compact with another state or Canada, or political
subdivisions.
(2)
The United States of America and any of its agencies
and instrumentalities, insofar as it is immune from taxation.
(3)
The United Nations or any international organization
of which the United States of America is a member.
(4)
Any corporation, association, trust or community chest,
fund or foundation organized and operated exclusively for religious,
charitable, scientific, testing for public safety, literary or educational
purposes or to foster national or international amateur sports competition,
but only if no part of its activities involve the provision of athletic
facilities or equipment, or for the prevention of cruelty to children
or animals, no part of the net earnings of which inures to the benefit
of any private shareholder or individual, no substantial part of the
activities of which is carrying on propaganda or otherwise attempting
to influence legislation, except as otherwise provided in Subsection
(h) of Section 501 of the United States Internal Revenue Code of 1954,
as amended, and which does not participate in or intervene in, including
the publishing or distributing of statements, any political campaign
on behalf of any candidate for public office.
(5)
A post or organization of past or present members
of the Armed Forces of the United States, or any auxiliary unit or
society of, or a trust or foundation for, any such post or organization:
(a)
Organized in this state;
(b)
At least 75% of the members of which are past
or present members of the Armed Forces of the United States and substantially
all of the other members of which are individuals who are cadets or
are spouses, widows or widowers of past or present members of the
Armed Forces of the United States or of cadets; and
(c)
No part of the net earnings of which inures
to the benefit of any private shareholder or individual.
(6)
The following Indian nations or tribes residing in
New York State: Cayuga, Oneida, Onondaga, Poospatuck, Saint Regis
Mohawk, Seneca, Shinnecock, Tonawanda and Tuscarora.
(7)
A not-for-profit corporation operating as a health
maintenance organization subject to the provisions of Article 44 of
the Public Health Law.
(8)
Cooperative and foreign corporations doing business
in this state pursuant to the Rural Electric Cooperative Law.
B.
Except as provided in Subsection C of this section, any admissions all of the proceeds of which inure exclusively to the benefit of the following organizations shall not be subject to any of the taxes imposed under § 166-23:
(2)
A society or organization conducted for the sole purpose
of maintaining symphony orchestras or operas and receiving substantial
support from voluntary contributions.
(3)
National guard organizations.
(4)
A police or fire department of a political subdivision
of the state, or a voluntary fire or ambulance company or exclusively
to a retirement, pension or disability fund for the sole benefit of
members of a police or fire department or to a fund for the heirs
of such members.
C.
The exemption provided under Subsection B of this section shall not apply in the case of admissions to:
(1)
Any athletic game or exhibition, unless the proceeds shall inure exclusively to the benefit of elementary or secondary schools or unless, in the case of an athletic game between two elementary or secondary schools, the entire gross proceeds from such game shall inure to the benefit of one or more organizations described in Subsection A(4) of this section; or
(2)
Carnivals, rodeos or circuses in which any professional
performer or operator participates for compensation, unless the entire
net profit from such carnival, rodeo or circus shall inure exclusively
to the benefit of an organization described in the Tax Law § 1116(a)(4)
and such organization shall have as its charitable or educational
purpose the operation of a school and of such a carnival, rodeo or
circus.
D.
Admission charges for admission to the following places or events shall not be subject to any of the taxes imposed under § 166-23:
(1)
Any admission to agricultural fairs if no part of
the net earnings thereof inures to the benefit of any stockholders
or members of the association conducting the same; provided that the
proceeds therefrom are used exclusively for the improvement, maintenance
and operation of such agricultural fairs.
(2)
Any admission to a home or garden which is temporarily
open to the general public as part of a program conducted by a society
or organization to permit the inspection of historical homes and gardens;
provided that no part of the net earnings thereof inures to the benefit
of any private stockholder or individual.
(3)
Any admissions to historic sites, houses and shrines,
and museums conducted in connection therewith, maintained and operated
by a society or organization devoted to the preservation and maintenance
of such historic sites, houses, shrines and museums; provided that
no part of the net earnings thereof inures to the benefit of any private
stockholder or individual.
The taxes imposed by this article shall apply
only within the territorial limits of this taxing jurisdiction.
The taxes imposed by this enactment 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 of the
State of New York 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 enactment, including
but not limited to §§ 1101, 1111 and 1131 through 1147,
with the same force and effect as if those provisions had been incorporated
in full into this enactment, except as otherwise provided in § 1250
of the Tax Law.
A.
Net collections distributed to this taxing jurisdiction
by the State Commission pursuant to § 1261 of the lox Law
of the State of New York shall be paid into the treasury of this taxing
jurisdiction, 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 enactment 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 taxing jurisdiction.
B.
As used in this section, "net collections" shall mean
the moneys collected from the taxes imposed pursuant to this enactment,
after deducting therefrom expenses of administration and collection
and amounts refunded or to be refunded.
This enactment 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 enactment shall take effect on the first
day of March 1992, except that certificates of registration may be
filed with the State Tax Commission and certificates of authority
to collect tax may be issued by the State Tax Commission prior to
said date.
