When used in this article, the following terms
shall mean:
PERSON
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.
PURCHASER
A person who purchases food and/or drink, the receipts from
which are taxable under this enactment.
RECEIPT
The amount of the sale price of any food and/or drink taxable
under this enactment valued in money, whether received in money or
otherwise, including any amount for which credit is allowed by the
vendor to the purchaser, without any deduction for expenses or early
payment discounts.
SALE, SELLING OR PURCHASE
Any transfer of title or possession or both, exchange or
barter, rental, lease or license to use or consume, conditional or
otherwise, in any manner or by any means whatsoever for a consideration,
or any agreement therefor, including the rendering of any service,
taxable under this enactment for a consideration or any agreement
therefor.
VENDOR
Includes:
A.
A person making sales of food and/or drink,
the receipts from which are taxed by this enactment.
B.
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 when such entity sells services or property
of a kind ordinarily sold by private persons.
C.
Any salesman, representative, peddler or canvasser
who is treated by the State Tax Commission as a vendor, pursuant to
the provisions of § 1101(b)(8)(ii) of the Tax Law.
The tax imposed under §
166-41 shall be paid upon all sales made and services rendered on or after the effective date of this enactment although made on or rendered under a prior contract, except that a delivery or transfer of possession of tangible personal property made after said date pursuant to an agreement for the sale of said property made before the date four months earlier than the effective date of this enactment shall not be subject to tax if:
A. Such agreement for the sale of said property was made
in writing;
B. The particular item or items of property so sold or
agreed to be sold were segregated, before November 1, 1991, from any
other similar property in the possession of the vendor and identified
as having been appropriated to such sale or agreement of sale; and
C. The purchaser, before March 1, 1992, shall have paid
to the vendor not less than 10% of the sale price of said property.
The taxes imposed by this article shall apply
only within the territorial limits of this taxing jurisdiction.
The taxes imposed by 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 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.
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.