When used in this article, the following terms
shall mean:
PERSON
Any 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 property or to whom are rendered services,
the receipts from which are taxable under this enactment.
RECEIPT
The amount of the sale price of any property and the charge
for any service 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 property or services,
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; and
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.
On and after the first day of March 1992, there
is hereby imposed and there shall be paid a tax of 3% upon 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.
The tax imposed by this article shall be paid
with respect to receipts for property or services sold on or after
the first day of March 1992, although made under a prior contract.
Where property or service is sold on a monthly, quarterly or other
term basis and the bills for such property or service are based on
meter readings, the amount received on each bill for such property
or service for a month or other term shall be a receipt subject to
the tax, but such tax shall be applicable to all bills based on meters
read on or after the first day of March 1992 only where more than
1/2 of the number of days included in the month or other period billed
are days subsequent to the 29th day of February 1992; provided, however,
that where such bills are for telephone or telegraph service, the
tax shall apply to all receipts on such bills dated on or after the
first day of March 1992 for which no previous bill was rendered; excepting,
however, charges for services furnished before the date of the first
of such bills.
The tax imposed under the authority of this
enactment shall apply only within the territorial limits of this taxing
jurisdiction, except that any establishment located partially within
this taxing jurisdiction and partially within a Town or towns and
receiving any services or utilities provided by this taxing jurisdiction
shall be deemed to be wholly within this taxing jurisdiction for the
purposes of the tax.
The tax 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.
Net collections distributed to this taxing jurisdiction
by the State Tax Commission pursuant to § 1261 of the 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 tax 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. 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 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.
This article 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.