[Adopted 12-20-1983 by Res. No. 850-1983]
A.
PERSON
When used in this article, the following terms shall
have the meanings indicated:
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.
B.
CAPITAL IMPROVEMENT
(1)
(2)
(3)
PURCHASE AT RETAIL
PURCHASER
RECEIPT
RETAIL SALE
(1)
(a)
(b)
(2)
(3)
(a)
(b)
(c)
(d)
(e)
SALE, SELLING OR PURCHASE
TANGIBLE PERSONAL PROPERTY
USE
VENDOR
(1)
(2)
(3)
(4)
(5)
(6)
When used in this article, for the purposes of the taxes imposed by § 355-24A, B, C and D and by § 355-26, the following terms shall have the meanings indicated:
An addition or alteration to real property which:
Substantially adds to the value of the real
property or appreciably prolongs the useful life of the real property;
Becomes part of the real property or is permanently
affixed to the real property so that removal would cause material
damage to the property or article itself; and
Is intended to become a permanent installation.
A purchase by any person for any purpose other than those
set forth in Subsection (1)(a) and (b) of the definition of "retail
sale."
A person who purchases property or to whom are rendered services,
the receipts from which are taxable under this article.
The amount of the sale price of any property and the charge for any service taxable under this article, 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, but excluding any credit for tangible personal property accepted in part payment and intended for resale and excluding the cost of transportation of tangible personal property sold at retail where such cost is separately stated in the written contract, if any, and on the bill rendered to the purchaser. For special rules governing computation of receipts, see § 355-27.
A sale of tangible personal property to any
person for any purpose other than:
For resale as such or as a physical component
part of tangible personal property; or
For use by that person in performing the services subject to tax under § 355-24C(1)(a), (b), (c) and (e) where the property so sold becomes a physical component part of the property upon which the services are performed or where the property so sold is later actually transferred to the purchaser of the service in conjunction with the performance of the service subject to tax.
Notwithstanding the preceding provisions of this definition, a sale of any tangible personal property to a contractor, subcontractor or repairman for use or consumption in erecting structures or buildings or building on or otherwise adding to, altering, improving, maintaining, servicing or repairing real property, property or land, as the terms "real property," "property" or "land" are defined in the Real Property Tax Law, is deemed to be a "retail sale" regardless of whether the tangible personal property is to be resold as such before it is so used or consumed. Notwithstanding the preceding provisions of this definition, the purchase of a truck, trailer or tractor-trailer combination for rental or lease to an authorized carrier, as described in § 355-28A(22), shall be deemed a "retail sale."
The term "retail sale" does not include:
The transfer of tangible personal property to
a corporation solely in consideration for the issuance of its stock,
pursuant to a merger or consolidation affected under the law of New
York or any other jurisdiction.
The distribution of property by a corporation
to its stockholders as a liquidating dividend.
The distribution of property by a partnership
to its partners in whole or partial liquidation.
The transfer of property to a corporation upon
its organization in consideration for the issuance of its stock.
The contribution of property to a partnership
in consideration for a partnership interest therein.
Any transfer of title or possession, or both, any 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 article for a consideration or any agreement therefor.
Corporeal personal property of any nature. However, except for purposes of the tax imposed by § 355-24B, such term shall not include gas, electricity, refrigeration and steam.
The exercise of any right or power over tangible personal
property by the purchaser thereof and includes but is not limited
to the receiving, storage or any keeping or retention for any length
of time or withdrawal from storage of any installation, any affixation
to real or personal property or any consumption of such property.
Includes:
A person making sales of tangible personal property
or services, the receipts from which are taxed by this article.
A person maintaining a place of business in
the state and making sales, whether at such place of business or elsewhere,
to persons within the County of tangible personal property or services,
the use of which is taxed by this article.
A person who solicits business either by employees,
independent contractors, agents or other representatives or by distribution
of catalogs or other advertising matter and by reason thereof makes
sales to persons within the County of tangible personal property or
services, the use of which is taxed by this article.
Any other person making sales to persons within
the County of tangible personal property or services, the use of which
is taxed by this article, who may be authorized by the Tax Commission
to collect such tax.
The State of New York, 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.
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.
C.
HOTEL
OCCUPANCY
OCCUPANT
OPERATOR
PERMANENT RESIDENT
RENT
ROOM
When used in this article for the purposes of the tax imposed under § 355-24E, the following terms shall have the meanings indicated:
A building or portion of it which is regularly used and kept
open as such for the lodging of guests. The term "hotel" includes
an apartment hotel, a motel, a boardinghouse or a club, whether or
not meals are served.
The use or possession or the right to the use or possession
of any room in a hotel.
A person who, for a consideration, uses, possesses or has
the right to use or possess any room in a hotel under any lease, concession,
permit, right of access, license to use or other agreement, or otherwise.
Any person operating a hotel.
Any occupant of any room or rooms in a hotel for at least
90 consecutive days shall be considered a "permanent resident" with
regard to the period of such occupancy.
The consideration received for occupancy valued in money,
whether received in money or otherwise.
Any room or rooms of any kind in any part or portion of a
hotel which is available for or let out for any purpose other than
for a place of assembly.
D.
ACTIVE ANNUAL MEMBER
ADMISSION CHARGE
AMUSEMENT CHARGE
CHARGE OF A ROOF GARDEN, CABARET OR OTHER SIMILAR PLACE
DRAMATIC OR MUSICAL ARTS ADMISSION CHARGE
DUES
HONORARY MEMBER
INITIATION FEE
LESSOR
PATRON
PLACE OF AMUSEMENT
RECIPIENT
ROOF GARDEN, CABARET OR OTHER SIMILAR PLACE
SOCIAL OR ATHLETIC CLUB
When used in this article for purposes of the tax imposed under § 355-24F, the following terms shall have the meanings indicated:
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 theater, 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 a 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 § 355-24F.
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.
Any club or organization of which the material purpose or
activity is social or athletic.
[Last amended 9-5-2017 by Res. No.
451-2017, effective 12-1-2017]
There is hereby imposed and there shall be paid
a tax of 3%, and for the period commencing March 1, 2002, and ending
November 30, 2020, there is hereby imposed and there shall be paid
on additional tax of 5/8 of 1%, 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 for services.
(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.
[1]
Installing tangible personal property, excluding
a mobile home or factory-manufactured home as the terms are defined
in Article 19-A A and Article 18-B, respectively, of the Executive
Law, or maintaining, servicing or repairing tangible personal property,
including such a mobile home or factory-manufactured home 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:
[a]
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.
[b]
Any receipts from laundering, dry
cleaning, tailoring, weaving, pressing, shoe repairing and shoe shining.
[c]
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.
[d]
Such services rendered with respect
to commercial vessels and property used by or purchased for the use
of such vessels, as such vessels and property are specified in Paragraph
8 of Subdivision (a) of § 1115 of this article.[1]
[1]
Editor's Note: See § 355-28A(8) of this article.
[e]
Such services rendered with respect
to commercial aircraft, machinery or equipment and property used by
or purchased for the use of such aircraft as such aircraft, machinery
or equipment and property are specified in Paragraph 21 of Subdivision
(a) of § 1115 of this article.[2]
[2]
Editor's Note: See § 355-28A(21) of this article.
[f]
Such services rendered on or after
September 1, 1982, with respect to tangible personal property for
use or consumption directly and predominantly in the production for
sale of tangible personal property by farming, as such tangible personal
property is specified in Paragraph 6 of Subdivision (a) of § 1115
of this article.[3] The exemption provided by this Subsection C(1)(c)[1][f] shall not apply to the taxes imposed pursuant to § 1107 of this article.[4]
[3]
Editor's Note: See § 355-28A(6) of this article.
[4]
Editor's Note: See § 1107 of the
Tax Law.
[2]
Nothing contained in this Subsection C(1)(c) shall be construed to exclude from tax under this subsection or under Subsection B of this § 355-24 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 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, as such term "capital improvement" is defined in § 355-23B of this article, 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.
D.
Sale of food and drink.
(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 an 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:
(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 a 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.
E.
The rent for every occupancy of a room or rooms in
a hotel in this County, 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 and 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
the County, except charges for admission to racetracks, boxing, sparring
or wrestling matches or exhibitions, which charges 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 lessee 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
County 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, 1984. 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 memberships had been
purchased and at the then-applicable rate.
(3)
The amount paid as charges of a roof garden, cabaret
or other similar place in the state.
A.
The taxes imposed under § 355-24A, C and D shall be paid upon all sales made and services rendered on or after the effective date of this article although made on or rendered under a prior contract, except as provided in § 355-34, and 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 article shall not be subject to tax if:
[Amended 1-17-1984 by Res. No. 36-1984]
(1)
Such agreement for the sale of said property was made
in writing.
(2)
The particular item or items of property so sold or
agreed to be sold were segregated, before November 1, 1983, from any
other similar property in the possession of the vendor and identified
as having been appropriated to such sale or agreement of sale.
(3)
The purchaser, before March 1, 1984, shall have paid
to the vendor not less than 10% of the sale price of said property.
B.
The tax imposed under § 355-24B shall be paid with respect to receipts for property or services sold on or after March 1, 1984, 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 March 1, 1984, only where more than 1/2 of the number of days included in the month or other period billed are days subsequent to February 29, 1984; 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 March 1, 1984, for which no previous bill was rendered, except, however, charges for services furnished before the date of the first of such bills.
C.
The tax imposed under § 355-24E shall be paid upon any occupancy on and after March 1, 1984, although such occupancy is pursuant to a prior contract, lease or other arrangement. Where rent is paid on a weekly, monthly or other term basis, the rent shall be subject to the tax imposed under such § 355-24E to the extent that it covers any period on and after March 1, 1984; and such rent shall be appointed on the basis of the ratio of the number of days falling within said period to the total number of days covered thereby.
D.
Except as otherwise hereinafter provided, the tax imposed under § 355-24F shall be applicable to any admission to or the use of facilities of a place of amusement occurring on or after March 1, 1984, 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, 1984, to a person attending the performance occurring on or after such date.
E.
A refund or credit equal to the amount of the sales or compensating use tax paid on the sale or use of tangible personal property, under a local law, ordinance or resolution imposed pursuant to the authority of Chapter 873 of the Laws of 1934, as amended, or Chapter 278 of the Laws of 1947, as amended, shall be allowed, upon application to the Tax Commission as provided for herein, where such property has been used by the purchaser or user in performing the services subject to tax under § 355-24C(1)(a), (b), (c) and (e) and such property has become a physical component part of the property upon which the services are performed or has been transferred to the purchaser of the service in conjunction with the performance of the service subject to tax, except that such refund or credit may not exceed the combined state and local taxes, if any, paid, pursuant to Article 28 of the Tax Law and under the tax imposed by this article, on the sale or use of the service in connection with which such property was used. No interest shall be allowed or paid upon any refund made or credit allowed pursuant to this subsection.
F.
With respect to the additional tax of 1/2% imposed effective March 1, 1991, the provisions of Subsections A, B, C, D and E of this section apply, except that, for the purposes of this subsection, all references in said Subsections A, B, C and D to an effective date shall be read as referring to March 1, 1991, all references in said Subsection A to the date four months prior to the effective date shall be read as referring to November 1, 1990, and the reference in Subsection B to the date immediately preceding the effective date shall be read as referring to February 28, 1991. Nothing herein shall be deemed to exempt from tax at the rate in effect prior to March 1, 1991, any transaction which may not be subject to the additional tax imposed effective on that date.
[Added 11-27-1990 by Res. No. 727-1990]
G.
With respect to the additional tax of 1/2% imposed effective September 1, 1991, the provisions of Subsections A, B, C, D and E of this section apply, except that for the purposes of this subsection, all references in said Subsections A, B, C and D to an effective date shall be read as referring to September 1, 1991. all references in said Subsection A to the date four months prior to the effective date shall be read as referring to May 1, 1991, and the reference in Subsection B to the date immediately preceding the effective date shall be read as referring to August 31, 1991. Nothing herein shall be deemed to exempt from tax at the rate in effect prior to September 1, 1991, any transaction which may not be subject to the additional tax imposed effective on that date.
[Added 7-18-1991 by Res. No. 409-1991]
H.
With respect to the additional tax of 5/8 of 1% imposed for the period commencing March 1, 2002, and ending November 30, 2020, the provisions of Subsections A, B, C, D and E of this section apply, except that for the purposes of this subsection, all references in said Subsections A, B, C and D to an effective date shall be read as referring to March 1, 2002, all references in said Subsection A to the date four months prior to the effective date shall be read as referring to November 1, 2001, and the reference in Subsection B to the date immediately preceding the effective date shall be read as referring to February 28, 2002. Nothing herein shall be deemed to exempt from tax at the rate in effect prior to March 1, 2002, any transaction which may not be subject to the additional tax imposed effective on that date.
[1]
Editor's Note: This resolution also redesignated
former Subsections H and I as I and J, respectively. This resolution
provided that it take effect 12-1-2005.
[2]
Editor's Note: This resolution provided that it take effect
12-1-2009.
[3]
Editor’s Note: This resolution provided that it take
effect 12-1-2011.
[4]
Editor’s Note: This resolution provided that it take
effect 12-1-2013.
[5]
Editor’s Note: This resolution provided that it take
effect 12-1-2017.
I.
With respect to the additional tax of 5/8 of 1% imposed for the period commencing March 1, 2002, and ending November 30, 2005, the provisions of Subsections A, B, C, D and E of this section apply, except that for the purposes of this subsection, all references in said Subsections A, B, C and D to an effective date shall be read as referring to March 1, 2002, all references in said Subsection A to the date four months prior to the effective date shall read as referring to November 1, 2001, and the reference in Subsection B to the date immediately preceding the effective date shall be read as referring to February 28, 2002. Nothing herein shall be deemed to exempt from tax at the rate in effect prior to March 1, 2002, any transaction which may not be subject to the additional tax imposed effective on that date.
J.
The taxes imposed under § 355-24A, C and D shall be paid at the rate of 2 1/2% upon all sales made and services rendered on or after March 1, 2007. With respect to the tax rate of 2 1/2% effective March 1, 2007, the provisions of Subsections B, C, D and E of this section apply, except that for purposes of this subsection, all references in such Subsections B, C and D to an effective date shall be read as referring to March 1, 2007, and the reference in Subsection B to the date immediately preceding the effective date shall be read as referring to February 28, 2007. Nothing herein shall be deemed to exempt from tax at the rate in effect prior to March 1, 2007, any transaction which may not be subject to the lowered tax in effect on that date.
[Last amended 9-5-2017 by Res. No. 451-2017, effective 12-1-2017]
A.
Except to the extent that property or services have
already been or will be subject to the sales tax under this enactment,
there is hereby imposed on every person a use tax for the use within
this taxing jurisdiction on and after March 1, 2002, except as otherwise
exempted under this enactment of:
(1)
Any tangible personal property purchased at retail;
(2)
Any tangible personal property (other than computer
software used by the author or other creator) manufactured, processed
or assembled by the user:
(a)
If items of the same kind of tangible personal
property are offered for sale by him in the regular course of business;
or
(b)
If items are used as such or incorporated into
a structure, building or real property, by a contractor, subcontractor
or repairman in erecting structures or buildings, or building on,
or otherwise adding to, altering, improving, maintaining, servicing
or repairing real property, property or land, as the terms "real property,"
"property" or "land" are defined in the Real Property Tax Law, if
items of the same kind are not offered for sale as such by such contractor,
subcontractor or repairman or other user in the regular course of
business;
(3)
Any of the services described in Tax Law § 1105(c)(1),
(7) and (8);
(4)
Any tangible personal property, however acquired,
where not acquired for purposes of resale, upon which any of the services
described under Tax Law § 1105(c)(2), (3) and (7) have been
performed;
(5)
Any telephone answering service described in Tax Law
§ 1105(b);
(6)
Any computer software written or otherwise created
by the user if the user offers software of a similar kind for sale
as such or as a component part of other property in the regular course
of business.
B.
For purposes of Subsection A(1) of this section, for the period commencing March 1, 2002, and ending November 30, 2020, the tax shall be at the rate of 3 5/8%; provided, however, on and after December 1, 2020, the tax shall be at the rate of 3% of the consideration given or contracted to be given for such property, or for the use of such property, including any charges for shipping or delivery as described in Tax Law § 1107(b)(3), but excluding any credit for tangible personal property accepted in part payment and intended for resale.
C.
For purposes of Subsection A(2)(a) of this section, for the period commencing March 1, 2002, and ending November 30, 2020, the tax shall be at the rate of 3 5/8%; provided, however, on and after December 1, 2020, the tax shall be at the rate of 3% 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.
D.
For purposes of Subsection A(2)(b) of this section, for the period commencing March 1, 2002, and ending November 30, 2020, the tax shall be at the rate of 3 5/8%; provided, however, on and after December 1, 2020, the tax shall be at the rate of 3% of the consideration given or contracted to be given for the tangible personal property manufactured, processed or assembled into the tangible personal property the use of which is subject to tax, including any charges for shipping or delivery as described in Tax Law § 1107(b)(3).
E.
Notwithstanding the foregoing provisions of this section, 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 a 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.
F.
For purposes of Subsection A(3), (4) and (5) of this section, for the period commencing March 1, 2002, and ending November 30, 2020, the tax shall be at the rate of 3 5/8%; provided, however, on and after December 1, 2020, the tax shall be at the rate of 3% 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 the service and also including any charges for shipping and delivery of the property so transferred and of the tangible personal property upon which the service was performed as such charges are described in Tax Law § 1107(b)(3).
G.
For purposes of Subsection A(6) of this section, for the period commencing March 1, 2002, and ending November 30, 2020, the tax shall be at the rate of 3 5/8%; provided, however, on and after December 1, 2020, the tax shall be at the rate of 3% of the consideration given or contracted to be given for the tangible personal property which constitutes the blank medium, such as disks or tapes, used in conjunction with the software, or for the use of such property, and the mere storage, keeping, retention or withdrawal from storage of computer software described in such Subsection A(6) by its author or other creator shall not be deemed a taxable use by such person.
[Added 2-14-2007 by Res. No. 57-2007; amended 8-4-2009 by Res. No. 419-2009[1]; 8-2-2011 by Res. No. 394-2011[2]; 9-17-2013 by Res. No. 507-2013[3]; 9-5-2017 by Res. No.
451-2017[4]]
Pursuant to the authority of § 1210 of the Tax Law, in addition to the sales and compensating use taxes imposed by §§ 355-24 and 355-26 of this article, there is hereby imposed and there shall be paid an additional 3/8% rate of such sales and compensating use taxes, for the period beginning March 1, 2007, and ending November 30, 2020. Such additional taxes shall be identical to the taxes imposed by such §§ 355-24 and 355-26 and shall be administered and collected in the same manner as such taxes. All of the provisions of this article relating or applicable to the administration and collection of the taxes imposed by such §§ 355-24 and 355-26 shall apply to the additional taxes imposed by this section, including the applicable transitional provisions, limitations, special provisions, exemptions, exclusions, refunds and credits as are set forth in this article, with the same force and effect as if those provisions had been incorporated in full into this section and had expressly referred to the additional taxes imposed by this section.
[1]
Editor's Note: This resolution provided that it shall take
effect 12-1-2009.
[2]
Editor’s Note: This resolution provided that it take
effect 12-1-2011.
[3]
Editor’s Note: This resolution provided that it take
effect 12-1-2013.
[4]
Editor’s Note: This resolution provided that it take
effect 12-1-2017.
[Added 6-6-2006 by Res. No. 305-2006]
Notwithstanding any provision of this enactment
to the contrary, for the period commencing July 1, 2006, and ending
November 30, 2007, in lieu of the percentage rate of sales and compensating
use taxes imposed on receipts from the retail sale of and consideration
given or contracted to be given for, or for the use of, motor fuel
and diesel motor fuel, such taxes shall be imposed at a rate of cents
per gallon of such motor fuel or diesel motor fuel, in the manner
prescribed by Subdivision (m) of § 1111 of the New York
Tax Law, provided that, for purposes of calculating the cents-per-gallon
rate of tax, such receipts or consideration shall be limited to $2
per gallon of either such fuel; provided that, if the average price
of such fuels changes as described in such Subdivision (m) of § 1111
of the Tax Law, the Commissioner of Taxation and Finance shall adjust
the cents-per-gallon tax rate on such fuels in the manner prescribed
in such Subdivision (m) of § 1111 of the Tax Law.
A.
The retail sales tax imposed under § 355-24A and the compensating use tax imposed under § 355-26, when computed in respect to tangible personal property whenever manufactured, processed or assembled and used by such manufacturer, producer or assembler in the regular course of business within this County, shall be based on the price at which items of the same kind of tangible personal property are offered for sale by him, except to the extent otherwise provided in § 355-26 hereof.
B.
Tangible personal property which has been purchased
by a resident of this County outside of this County for use outside
of this County and which subsequently becomes subject to the compensating
use tax imposed under this article shall be taxed on the basis of
the purchase price of such property; provided, however, that:
(1)
Where a taxpayer affirmatively shows that the property
was used outside this County by him for more than six months prior
to its use within this County, such property shall be taxed on the
basis of current market value of the property at the time of its first
use within this County. The value of such property, for compensating
use tax purposes, may not exceed its cost.
(2)
The compensating use tax on such tangible personal
property brought into this County (other than for complete consumption
or for incorporation into real property located in this County) and
used in the performance of a contract or subcontract within this County
by a purchaser or user for a period of less than six months may be
based, at the option of the taxpayer, on the fair rental value of
such property for the period of use within this County.
C.
With respect to property leased, or sold under a contract
deferring payments, the tax shall be payable at such times and in
such amounts as may be prescribed by the State Tax Commission as provided
in § 1132 of the Tax Law.
D.
If the State Tax Commission has prescribed or shall
prescribe schedules of the amount of tax to be collected upon each
gallon of motor fuel and diesel motor fuel sold at retail service
stations and upon each pack of cigarettes, as provided in § 1111
of the Tax Law, the tax thereon shall be collected as prescribed in
such schedules.
A.
Receipts from the following shall be made exempt from the tax on retail sales imposed under § 355-24A and the compensating use tax imposed under § 355-26:
(1)
Food, food products, beverages, dietary foods and health supplements sold for human consumption. but not including candy and confectionery; fruit drinks which contain less than 70% of natural fruit juice; soft drinks, sodas and beverages such as are ordinarily dispensed at soda fountains or in connection therewith, other than coffee, tea or cocoa; and beer, wine or other alcoholic beverages, all of which shall be subject to the retail sales and compensating use taxes, whether or not the item is sold in liquid form. Nothing herein shall be construed as exempting food or drink from the tax imposed under § 355-24D.
(2)
Water, when delivered to the consumer through mains
or pipes.
(3)
Drugs and medicines intended for use, internally or
externally, in the cure, mitigation, treatment or prevention of illnesses
or diseases in human beings, medical equipment, including component
parts thereof, and supplies required for such use or to correct or
alleviate physical incapacity, and products consumed by humans for
the preservation of health, but not including cosmetics or toilet
articles, notwithstanding the presence of medicinal ingredients therein
or medical equipment, including component parts thereof, and supplies,
other than such drugs and medicines, purchased at retail for use in
performing medical and similar services for compensation.
(4)
Prosthetic aids, hearing aids, eyeglasses and artificial
devices and component parts thereof purchased to correct or alleviate
physical incapacity in human beings.
(5)
Newspapers and periodicals.
(6)
Tangible personal property, except property incorporated
in a building or structure, but not including posts and wire which
are used to make and maintain a trellis for grapes, for use or consumption
directly and predominantly in the production for sale of tangible
personal property by farming, including stock, dairy, poultry, fruit,
fur-bearing animal, graping and truck farming. The term "farming"
shall also include ranching, operating nurseries, greenhouses, vineyard
trellises or other similar structures used primarily for the raising
of agricultural, horticultural, vinicultural, viticultural or floricultural
commodities and operating orchards; in addition, tangible personal
property for use in erecting, adding to, altering or improving a silo
used in farming to make and store silage on a farm, provided that
such tangible personal property is to become an integral component
part of such silo.
(7)
Tangible personal property sold by a mortician, under-taker or funeral director. However, all tangible personal property sold to a mortician, undertaker or funeral director for use in the conducting of funerals shall not be deemed a sale for resale within the meaning of the definition of "retail sale" in § 355-23B of this article and shall not be exempt from the retail sales tax.
(8)
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 articles purchased for the original equipping of a new
ship.
(9)
Fuel sold to an airline for use in its airplanes.
(10)
Tangible personal property purchased for use
or consumption directly and predominantly in research and development
in the experimental or laboratory sense. Such research and development
shall not be deemed to include the ordinary testing or inspection
of materials or products for quality control, efficiency surveys,
management studies, consumer surveys, advertising, promotions or research
in connection with literary, historical or similar projects.
(11)
The flags of the United States of America and
the State of New York.
(12)
Tangible personal property for use or consumption
directly and predominantly in the production of tangible personal
property, gas, electricity, refrigeration or steam for sale, by manufacturing,
processing, generating, assembling, refining, mining or extracting,
or telephone central office equipment or station apparatus or comparable
telegraph equipment for use directly and predominantly in receiving
at destination or initiating and switching telephone or telegraph
communication. This exemption shall include all pipe, pipeline, drilling
rigs, service rigs, vehicles and associated equipment used in the
drilling, production and operation of oil, gas and solution mining
activities to the point of sale to the first commercial purchaser.
(13)
Tangible personal property sold through coin-operated
vending machines at $0.10 or less, provided that the retailer is primarily
engaged in making such sales and maintains records satisfactory to
the State Tax Commission.
(14)
Motor vehicles, as such term is defined in § 125
of the Vehicle and Traffic Law, sold by a husband or wife to his or
her spouse or by a parent to his or her child or by a child to his
or her parent; provided, however, that this exemption shall not apply
if the vendor is a dealer as defined in § 415 of the Vehicle
and Traffic Law.
(15)
Tangible personal property sold to a contractor. subcontractor or repairman for use in erecting a structure or building of an organization described in § 355-29A or adding to, altering or improving real property, property or land of such an organization, as the terms "real property," "property" or "land" are defined in the Real Property Tax Law; provided, however, that no exemption shall exist under this subsection unless such tangible personal property is to become an integral component part of such structure, building or real property.
(16)
Tangible personal property sold to a contractor, subcontractor or repairman for use in maintaining, servicing or repairing real property, property or land of an organization described in § 355-29A, as the terms "real property," "property" or "land" are defined in the Real Property Tax Law; provided, however, that no exemption shall exist under this subsection unless such tangible personal property is to become an integral component part of such structure, building or real property.
(17)
Tangible personal property sold by a contractor, subcontractor or repairman to a person, other than an organization described in § 355-29A, for whom he is adding to or improving real property, property or land by a capital improvement or for whom he is about to do any of the foregoing, if such tangible personal property is to become an integral component part of such structure, building or real property; provided, however, that if such sale is made pursuant to a contract irrevocably entered into before September 1, 1969, no exemption shall exist under this subsection.
(18)
Tangible personal property sold by a person
at his residence, provided that such person or any member of his household
does not conduct a trade or business in which similar items are sold
and that the receipts from such sales can reasonably be expected not
to exceed $600 in a calendar year. If such person reasonably expects
that his receipts from such sales will not exceed $600 in a calendar
year but such receipts do exceed such sum, the exemption provided
for in this subsection will apply, but only to the first $600 of receipts
in such calendar year; provided, however, that where a person 16 years
of age or older has engaged in such sales for three days in a calendar
year, the exemption provided for in this subsection shall not apply
to subsequent sales in that calendar year. The exemption provided
for in this subsection shall also not apply to:
(19)
Cartons, containers and wrappings and packaging
materials and supplies, and components thereof, for use and consumption
by a vendor in packaging or packing tangible personal property for
sale and actually transferred by the vendor to the purchaser.
(20)
Paper, ink and any other tangible personal property purchased for use in the publication of a shopping paper, as such term is defined in and limited by Subsection I of this section, which is to become a physical component part of such paper.
(21)
Commercial aircraft primarily engaged in intrastate,
interstate or foreign commerce, machinery or equipment to be installed
on such aircraft and property used by or purchased for the use of
such aircraft for maintenance and repairs and flight simulators purchased
by commercial airlines.
(22)
The rental or lease of trucks, tractors or tractor-trailer
combinations to an authorized carrier, pursuant to a written contractual
agreement, for use in the transportation for hire of tangible personal
property as augmenting equipment by such authorized carrier, provided
that under such rental, lease or license to use, the owner of any
such vehicle or any employee of such owner operates such vehicle.
For purposes of this subsection, the term "authorized carrier" shall
have the same meaning given that term in Subpart A of Part 1057 of
Title 49 of the Code of Federal Regulations and in Part 845 of Title
17 of the Codes, Rules and Regulations of the State of New York, as
the case may be, and the term "augmenting equipment" shall have the
same meaning given that term in such Part of such Title of the Codes,
Rules and Regulations of the State of New York.
(23)
Mobile homes and factory-manufactured homes, as those terms are defined in Article 19-AA and Article 18-B, respectively, of the State Executive Law. However, this exemption shall not apply to mobile homes and factory-manufactured homes sold by the manufacturer thereof. The sale of a mobile home or factory-manufactured home by a manufacturer thereof to a dealer shall not be deemed a sale for resale within the meaning of "retail sale" as defined in § 355-23B of this article; provided, further, that, for the purposes of the tax imposed pursuant to § 355-26 of this article, this exemption shall not apply to mobile homes and factory-manufactured homes purchased outside the County by the user thereof.
B.
Telephone and utility services.
(1)
Telephony and telegraphy and telephone and telegraph service used by newspapers, radio broadcasters and television broadcasters in the collection or dissemination of news shall be exempt from the tax imposed under § 355-24B if the charge for such services is a toll charge or a charge for mileage services, including the associated station terminal equipment.
(2)
Gas, electricity, refrigeration and steam, and gas, electric refrigeration and steam service of whatever nature for use or consumption directly and exclusively in research and development in the experimental or laboratory sense shall be exempt from the tax imposed under § 355-24B. Such research and development shall not be deemed to include the ordinary testing or inspection of materials or products for quality control, efficiency surveys, management studies, consumer surveys, advertising, promotions or research in connection with literary, historical or similar projects.
C.
Fuel, gas, electricity, refrigeration and steam, and gas, electric, refrigeration and steam service of whatever nature for use or consumption directly and exclusively in the production of tangible personal property, gas, electricity, refrigeration or steam for sale, by manufacturing, processing, assembling, generating, refining, mining, extracting, farming, agriculture, horticulture or floriculture shall be exempt from the tax imposed under § 355-24A and B.
D.
Services otherwise taxable under § 355-24C(1)(a), (b) or (c) herein shall be exempt from tax under this article if the tangible personal property upon which services were performed is delivered to the purchaser outside the County for use outside the County.
E.
Telephone and telegraph service paid for by inserting coins in coin-operated telephones where the charge is $0.10 or less shall be exempt from the tax imposed under § 355-24B.
F.
Services rendered by a veterinarian licensed and registered as required by the Education Law which constitute the practice of veterinary medicine, as defined in said law, including hospitalization for which no separate boarding charge is made, shall not be subject to tax under § 355-24C(1)(c), but the exemption allowed by this subsection shall not apply to other services provided by a veterinarian to pets and other animals, including but not limited to boarding, grooming and clipping. Articles of tangible personal property designed for use in some manner relating to domestic animals or poultry, when sold by such a veterinarian, shall not be subject to tax under § 355-24A or under § 355-26. However, the sale of any such articles of tangible personal property to a veterinarian shall not be deemed a sale for resale within the meaning "retail sale" as defined in § 355-23B and shall not be exempt from retail sales tax.
G.
Services otherwise taxable under § 355-24C(1)(c) shall be exempt from tax if performed upon prosthetic aids, hearing aids or eyeglasses and artificial devices or medical equipment when receipts from the retail sales of such items are exempt from tax under the provisions of Subsection A(3) and (4) of this section.
H.
Sales of tangible personal property by a railroad in reorganization to a profitable railroad, as such terms are defined in Section 102 of the Rail Reorganization Act of 1973, as part of a plan of reorganization and restructuring under such Rail Reorganization Act, shall be exempt from the tax on retail sales imposed under § 355-24 of this article and the compensating use tax imposed under § 355-6 of this article.
I.
Shopping papers.
(1)
Receipts from the retail sale of a shopping paper to the publisher of such publication shall be exempt from the tax imposed by § 355-24A, and receipts from the sale of printing services performed in publishing such paper shall be exempt from the tax imposed by § 355-24C(1)(b).
(2)
For purposes of this subsection, the term "shopping
paper" shall mean those community publications variously known as
"consumer papers," "pennysavers," "shopping guides," "Town criers,"
"dollar stretchers" and other similar publications distributed to
the public, without consideration, for purposes of advertising and
public information. To qualify as a "shopping paper" for the purposes
of this subsection, the publication must also:
(a)
Be distributed to the public on a community-wide
basis.
(b)
Be published at stated intervals at least 50
times a year.
(c)
Have continuity as to title and general nature
of content from issue to issue.
(d)
Contain in each issue news of general or community
interest and community notices or editorial comment or articles by
different authors.
(e)
Not constitute a book, either singly or when
successive issues are put together.
(f)
Contain in each issue advertisements from numerous
unrelated advertisers.
(g)
Be independently owned in that the publication
is not owned by or under the control of the owners or lessees of a
shopping center or a merchants' association or similar entity or a
business which sells property or services, other than advertising,
and the advertisements in such publication are not predominantly for
the property or services sold by such business.
(3)
The advertisements in such publication shall not exceed
90% of the printed area of each issue.
(4)
The term "shopping paper" shall not include mail-order
and other catalogs, advertising fliers, travel brochures, house organs,
theater programs, telephone directories, shipping and restaurant guides,
racing tip and form sheets, shopping center advertising sheets and
similar publications.
J.
Receipts from the sale of energy sources and services
and the use of such sources and services shall be exempt from the
taxes imposed by this subsection, as authorized by paragraph three
of subdivision (a) of section 1210 of the New York Tax Law.[1]
[Added 6-19-2012 by Res. No. 298-2012[2]
[1]
Editor’s Note: Former Subsection J, Energy sources and
services, added 1-17-1984 by Res. No. 34-1984, was repealed 5-29-2012
by Res. No. 251-2012 and 6-19-2012 by Res. No. 298-2012.
[2]
Editor's Note: This resolution provided an effective date
for this subsection of 9-1-2022. The effective date was changed 5-19-2021
by Res. No. 217-2021 to 3-1-2025. The effective date was again changed
9-2-2022 by Res. No. 494-2022 to 12-1-2022.
M.
Receipts from sales of and consideration given or
contracted to be given for, or for the use of, property and services
exempt from states sales and compensating use taxes pursuant to Subdivision
(ee) of § 1115 of the New York Tax Law shall also be exempt
from sales and compensating use taxes imposed in this jurisdiction.
[Added 9-6-2005 by Res. No. 459-2005[5]]
[5]
Editor's Note: This resolution provided that
it shall take effect 12-1-2005, and shall apply to sales made, services
rendered and uses occurring on and after that date in accordance with
the applicable transitional provisions in §§ 1106,
1216 and 1217 of the New York Tax Law.
N.
Receipts from sales of and consideration given or contracted to be
given for, or for the use of, commercial solar energy systems equipment
and installation services exempt from state sales and compensating
use taxes pursuant to Subdivision (hh) of § 1115 of the
New York Tax Law shall also be exempt from sales and compensating
use taxes imposed in this jurisdiction.
[Added 3-19-2013 by Res. No. 137-2013[6]]
[6]
Editor's Note: This resolution also provided that it shall
take effect 6-1-2013, and shall apply to sales made, services rendered
and uses occurring on and after that date in accordance with the applicable
transitional provisions in §§ 1106 and 1217 of the
New York Tax Law.
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 sales
and compensating use taxes imposed under this article:
(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 where it is the purchaser, user or consumer, or where
it is a vendor of services or property of a kind not ordinarily sold
by private persons.
(2)
The United States of America and any of its agencies
and instrumentalities, insofar as it is immune from taxation where
it is the purchaser, user or consumer or where it sells services or
property of a kind not ordinarily sold by private persons.
(3)
The United Nations or any international organization
of which the United States of America is a member where it is the
purchaser, user or consumer, or where it sells services or property
of a kind not ordinarily sold by private persons.
(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 war veterans or an auxiliary
unit or society of or a trust or foundation for any such posts or
organization:
(a)
Organized in this state;
(b)
At least 75% of the members of which are war
veterans and substantially all of the other members of which are individuals
who are veterans (but not war veterans) or are cadets or are spouses,
widows or widowers of war veterans or such individuals; 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, where they are
the purchaser, user or consumer.
(7)
A not-for-profit corporation operating as a health
maintenance organization, subject to the provisions of Article 44
of the Public Health Law.
B.
Nothing in this section shall exempt:
(2)
Sales of food or drink in or by a restaurant, tavern or other establishment operated by an organization described in Subsection A(1), (4), (5) or (6) of this section, other than sales exempt under § 355-24D(2) from the taxes imposed hereunder, unless the purchaser is an organization exempt under this section.
C.
Where any organization described in Subsection A(4) of this section carries on its activities in furtherance of the purposes for which it was organized, in premises in which, as part of said activities, it operates a hotel, occupancy of rooms in the premises and rents therefrom received by such corporation or association shall not be subject to tax hereunder.
D.
Admission proceeds.
(1)
Except as provided in Subsection D(2) of this subsection, 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 § 355-24F:
(b)
A society or organization conducted for the
sole purpose of maintaining symphony orchestras or operas and receiving
substantial support from voluntary contributions.
(c)
National guard organizations.
(d)
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.
(2)
The exemption provided under Subsection D(1) of this section shall not apply in the case of admissions to:
(a)
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.
(b)
Carnivals, rodeos or circuses in which any professional
performer or operator participates for compensation.
(3)
Admission charges for admission to the following places or events shall not be subject to any of the taxes imposed under § 355-24F:
(a)
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.
(b)
Any admission to a home or garden which is temporarily
open to the general public as a 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.
(c)
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.
E.
Receipts from the service of trash removal shall be
exempt from the tax on such service imposed by this article where
such service is rendered by a municipal corporation of the state,
other than a City of 1,000,000 or more, including such service rendered
on its behalf under an agreement with such corporation.
A.
Where a sale of tangible personal property or services other than those described in § 355-24B, including an agreement therefor, is made in this County, but the property sold or the property upon which the services were performed is or will be delivered to the purchaser elsewhere, such sale shall not be subject to tax under this article. However, if delivery occurs or will occur in a City, County or school district imposing a tax on the sale or use of such property, pursuant to the authority of Article 29 of the Tax Law, the vendor shall be required to collect from the purchaser, as provided in § 1254 of the Tax Law of the State of New York, the aggregate sales or compensating use taxes imposed by the City, if any, County and school district in which delivery occurs or will occur, for distribution by the State Tax Commission to such taxing jurisdiction or jurisdictions.
B.
Where a sale of tangible personal property or services other then those described in § 355-24B, including an agreement. therefor, is made outside this County, but the property sold or the property upon which the services were performed is or will be delivered to the purchaser in this County, such sale and use of such property or services shall be subject to tax under this article, and the vendor shall be required to collect from the purchaser, as provided in § 1254 of the Tax Law of the State of New York, the sale or use tax imposed by this article for distribution by the State Tax Commission to this County.
C.
For the purposes of this section, delivery shall be
deemed to include transfer of possession to the purchaser and the
receiving of the property of the purchaser.
A.
Where a sale of a motor vehicle, including an agreement
therefor, is made in this County to a nonresident thereof, such sale
shall not be subject to tax under this article, despite the fact that
such motor vehicle delivered to the purchaser within this County,
provided that the purchaser furnishes to the vendor, prior to taking
delivery, proof satisfactory to the Tax Commission that the purchaser
is a nonresident of this County: has no permanent place of abode within
this County; is not engaged in carrying on in this County any employment,
trade, business or profession in which the motor vehicle will be used
in this County; and such other proof as the Tax Commission may require
to ensure proper administration of the taxes imposed pursuant to the
authority of Article 29 of the Tax Law. However, if the purchaser
resides in a City, County or school district imposing a tax on the
use of such motor vehicle, the vendor shall be required to collect
from the purchaser, as provided in § 1254 of the Tax Law
of the State of New York, the aggregate compensating use taxes imposed
by the City, if any, County and school district in which the purchaser
resides, for distribution by the State Tax Commission to such taxing
jurisdiction or jurisdictions.
B.
A vendor shall not be liable for failure to collect tax on such sale of a motor vehicle, provided that the proof furnished to him by the purchaser pursuant to Subsection A of this section shows that the purchaser's residence is not in any City, County or school district which imposes a tax on the use of such motor vehicle and provided that the vendor keeps such proof available for inspection by the State Tax Commission and further provided that such proof is not known by the vendor, prior to making physical delivery of the motor vehicle, to be false.
C.
MOTOR VEHICLE
For purposes of this section, the following terms
shall have the meanings indicated:
Includes a motor vehicle, as defined in § 125 of
the Vehicle and Traffic Law of the State of New York, and a trailer,
as defined in § 156 of such law.
Any tax imposed under the authority of this
article shall apply only within the territorial limits of this County.
The following uses of property shall not be
subject to the compensating use tax imposed under this article:
A.
Effective dates.
[Amended 11-27-1990 by Res. No. 727-1990; 7-18-1991 by Res. No. 409-1991]
(1)
In respect to the use of property used by the purchaser
in this County prior to March 1, 1984.
(2)
With respect to the additional tax of 1/2% imposed
effective March 1, 1991, in respect to the use of property used by
the purchaser in this County prior to March 1, 1991.
(3)
With respect to the additional tax of 1/2% imposed
effective September 1, 1991, in respect to the use of property used
by the purchaser in this County prior to September 1, 1991.
(4)
Period ending November 30, 2015:
[Added 2-14-2002 by Res. No. 64-2002[1]; last amended 9-5-2017 by Res. No. 451-2017, effective 12-1-2017]
(a)
With respect to the additional tax of 5/8 of
1% imposed for the period beginning March 1, 2002, and ending November
30, 2020, in respect to the use of property used by the purchaser
in this County prior to March 1, 2002.
(b)
With respect to the additional tax of 3/8 of
1% imposed for the period March 1, 2007, and ending November 30, 2020,
in respect to the use of property used by the purchaser in this County
prior to March 1, 2007.
[1]
Editor's Note: This resolution provided that
it take effect 3-1-2002.
B.
In respect to the use of property purchased by the
user while a nonresident of this County, except in the case of tangible
personal property which the user, in the performance of a contract,
incorporates into real property located in the County. A person, while
engaged in any manner in carrying on in this County any employment,
trade, business or profession, shall not be deemed a nonresident with
respect to the use, in his County, of property in such employment,
trade, business or profession.
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.
Other municipal corporations, states or jurisdictions.
(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 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, 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 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 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.
G.
In respect to the use of spare parts (including engines),
consumable technical supplies, maintenance and ground equipment used
exclusively in the operation or handling or maintenance of aircraft,
and aircraft stores, brought into this state from a foreign country
by a foreign airline which holds a foreign air-carrier permit issued
by the Civil Aeronautics Board pursuant to Section 402 of the Federal
Aviation Act of 1958, as amended, to engage in foreign air transportation,
provided that:
(1)
Such property is to be used on aircraft, or directly
in the operation, handling or maintenance of aircraft, of the airline
providing foreign air transportation services, or such aircraft of
another foreign airline eligible under this subsection.
(2)
Such property would not be subject to taxes imposed
in the foreign country in which the particular foreign airline is
based if brought into such country by a United States airline operating
in that country.
H.
In respect to the use of a thoroughbred, standardbred or quarter horse purchased outside the County and brought into the County for the purpose of entering a racing event or events on which pari-mutual wagering is authorized by law, and to prepare therefor; provided, however, that the exemption contained in this subsection shall not apply to any such horse which enters racing events in this County on more than five days in any one calendar year. Nothing contained herein shall alter the exemption provided to nonresidents, as specified in Subsection B of this section.
A.
Tangible personal property.
(1)
Subject to the conditions and limitations provided for herein, a refund or credit shall be allowed for a tax paid pursuant to § 355-24A or § 255-26:
(a)
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.
(b)
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.
(c)
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.
(d)
On the sale or use within this County of tangible
personal property, not purchased 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.
(e)
On the sale to or use by a veterinarian of drugs or medicine if such drugs or medicine are used by such veterinarian in rending services, which are exempt pursuant to § 355-28F of this article, to livestock or poultry used in the production for sales of tangible personal property by farming or if such drugs or medicine are sold to a person qualifying for the exemption provided for in § 355-28A(6) of this article for use by such person on such livestock or poultry.
(2)
For the purposes of Subsection A(1)(c) above, 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:
(a)
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
(b)
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.
(3)
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)(a) above, reshipped as required in Subsection A(1)(b) above or used in the manner described in Subsection A(1)(c), (d) and (e) above within three years after the date such tax was payable to the State Tax Commission by the vendor pursuant to § 1137 of the Tax Law.
(4)
Where the tax on the sale or use of such tangible personal property was paid by the applicant for the credit or refund directly to the State Tax Commission, to qualify for such refund or credit, such tangible personal property must be incorporated into real property as required in Subsection A(1)(a) above, reshipped as required in Subsection A(1)(b) above or used in the manner described in Subsection A(1)(c), (d) and (e) 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.
(5)
With respect to a sale or use described in Subsection A(1)(c) 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 of the Tax Law exceeded an amount computed by applying against such sale or use 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.
Omnibus carriers.
(1)
Subject to the conditions and limitations provided for in this subsection, a refund or credit shall be allowed for a tax paid pursuant to § 355-24A or 355-26 on the sale to or use by an omnibus carrier described in this subsection of any omnibus, and of parts, equipment, lubricants, motor fuel, diesel motor fuel, maintenance, servicing or repair purchased and used in the operation of any such omnibus by such carrier.
(2)
Any such omnibus carrier must provide local transit
service in this state and operate pursuant to a certificate of public
convenience and necessity issued by the Commissioner of Transportation
of this state or by the Interstate Commerce Commission of the United
States or pursuant to the contract, franchise or consent between such
carrier and a City having a population of more than 1,000,000 inhabitants,
or any agency of such City.
(3)
The amount of such refund or credit shall be determined
by first computing the local transit service percentage, which shall
be the proportion that such carrier's vehicle mileage in local transit
service in this state in the calendar year immediately preceding the
end of the quarterly return period, prescribed by § 1136
of the Tax Law, to which such refund or credit relates bears o such
carrier's total mileage operated in this state in such year. An omnibus
carrier which was not engaged in local transit service in the preceding
calendar year shall determine such percentage with respect to its
first four quarterly returns filed pursuant to § 1136 of
the Tax Law, by using the proportion that such carrier's vehicle mileage
in local transit service in this state in the first three months of
such operation bears to such carrier's total mileage operated in this
state in such period. The amount of the refund or credit allowable
on the local tax paid on such purchases or uses then shall be determined
in accordance with the following table:
|
Local Transit Service Percentage
|
Refund or Credit
(percent of tax)
|
|---|---|
|
Less than 10%
|
None
|
|
10%
|
10%
|
|
Greater than 10% but less than 70%
|
10% plus the product of 1.5 times each whole
percent in excess of 10%
|
|
70% or more
|
100%
|
(4)
For purposes of this subsection, "local transit service,"
"vehicle mileage" and "total mileage operated" shall be as defined
by rules or regulations of the State Tax Commission, and records satisfactory
to the Tax Commission shall be maintained by the carrier.
(5)
An application for a refund of credit pursuant to
this subsection must be filed with such Commission within the time
provided by Subdivision (a) of § 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 and shall be subject
to the provisions in respect to applications for credit in § 1139
of the Tax Law as provided in Subdivision (e) of such section.
C.
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 purchaser where such property is later used by the purchaser in performing a service subject to tax under § 335-24C(1)(a), (b), (c) or (e) or under § 355-26 and such property has become a physical component part of the property upon which the service is performed or has been transferred to the purchaser 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 Subsection B(2) of the definition of "retail sale" in § 355-23. 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 § 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 1139 of the Tax Law.
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(7)(b), 1119
and 1131 through 1147, together with any amendments 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.
[Amended 11-30-1994 by Res. No. 454-1994]
A.
Net collections distributed to this taxing jurisdiction,
pursuant to § 1261 of the Tax Law of the State of New York,
shall be disposed of as follows:
(1)
One hundred percent of such moneys is hereby set aside
for County purposes and shall be available for any County purpose,
except that:
(a)
For the period commencing March 1, 1995, and
ending February 29, 1996, 98.65443% of such moneys is hereby set aside
for County purposes and shall be available for any County purpose.
(b)
For the period commencing March 1, 1996, and
ending February 28, 1997, 95.83333% of such moneys is hereby set aside
for County purposes and shall be available for any County purpose.
(2)
Notwithstanding any provision of this article to the
contrary, and pursuant to the authority of § 1262-1 of the
New York Tax Law: with respect to the additional 5/8% rate of tax
imposed during the period beginning March 1, 2002, and ending November
30, 2005, 20% of the net collections from such additional 5/8% rate
shall be allocated and paid in cash, quarterly, directly to the towns
in the County on the basis of the respective populations of the towns,
determined in accordance with the latest decennial federal census
or special population census taken pursuant to § 20 of the
General Municipal Law completed and published prior to the end of
the quarter for which the allocation is made, which special census
must include the entire area of the County, to be used for any Town
purpose. However, where a Town contains all or a part of one or more
villages, the amount to be allocated quarterly to such Town, as provided
in the prior sentence, shall instead be further allocated and paid
in cash, quarterly, directly to such Town and to each such Village
or villages, on the basis of the respective populations of the portion
of such Town outside such Village or villages and of each such Village
or portion thereof in the Town, such populations determined in accordance
with the latest decennial federal census or special population census
taken pursuant to § 20 of the General Municipal Law completed
and published prior to the end of the quarter for which the allocation
is made, which special census must include the entire area of the
County; in which case the Town shall apply its share, first, to reduce
taxes levied for part-Town activities, and any balance remaining or
portion thereof, in the discretion of the Town Board, may be applied
to reduce general Town taxes, County taxes levied in the area of the
Town outside of such villages or may be used for part-Town activities
or any combination thereof.
(3)
Notwithstanding any provision of this article to the
contrary, and pursuant to the authority of § 1262 of the
New York Tax Law:
(a)
With respect to the additional 5/8% rate of
tax imposed during the period beginning March 1, 2002, and ending
November 30, 2020, 20% of the net collections from such additional
5/8% rate shall be allocated and paid in cash, quarterly, directly
to the towns in the County on the basis of the respective populations
of the towns, determined in accordance with the latest decennial federal
census or special population census taken pursuant to § 20
of the General Municipal Law completed and published prior to the
end of the quarter for which the allocation is made, which special
census must include the entire area of the County to be used for any
town purpose. However, where a town contains all or a part of one
or more villages, the amount to be allocated quarterly to such town,
as provided in the prior sentence, shall instead be further allocated
and paid in cash, quarterly, directly to such town and to each such
village or villages, on the basis of the respective populations of
the portion of such town outside such village or villages and of each
such village or portion thereof in the town, such populations determined
in accordance with the latest decennial federal census or special
population census taken pursuant to § 20 of the General
Municipal Law completed and published prior to the end of the quarter
for which the allocation is made, which special census must include
the entire area of the County; in which case the town shall apply
its share, first, to reduce taxes levied for part-town activities,
and any balance remaining or portion thereof, in the discretion of
the town board, may be applied to reduce general town taxes, County
taxes levied in the area of the town outside of such villages or may
be used for part-town activities or any combination thereof.
(b)
With respect to the additional 3/8% rate of tax imposed during the period beginning March 1, 2007, and ending November 30, 2020, 16 2/3% of the net collections from such additional 3/8% rate shall be allocated and distributed to the general funds of towns and villages within the County of Rockland with existing town and village police departments from March 1, 2007, through December 31, 2007, and 33 1/3% of the net collections from such additional rate from January 1, 2008, through November 30, 2020. The monies allocated and distributed pursuant to this Subsection A(3)(b) shall be allocated and distributed to towns and villages with police departments on the basis of the number of full-time-equivalent police officers employed by each police department and shall not be used for salaries heretofore or hereafter negotiated.
[3]
Editor's Note: This resolution also renumbered
former Subsection A(3) as A(4). It provided that it take effect 12-1-2005.
[4]
Editor's Note: This resolution provided that it take effect
12-1-2009.
[5]
Editor’s Note: This resolution provided that it take
effect 12-1-2011.
[6]
Editor’s Note: This resolution provided that it take
effect 12-1-2013.
[7]
Editor’s Note: This resolution provided that it take
effect 12-1-2017.
(4)
The remainder of such moneys shall be allocated quarterly
to the entire area of the County. The amount so allocated to the entire
area of the County shall be applied first to reduce County taxes levied
upon real property in the several towns in such area. Any balance
remaining shall then be applied to reduce general Town taxes levied
upon real property in such area. Any Town, by local law, ordinance
or resolution, however, may provide that all or any specified part
of the amounts which would be so applied to reduce the County taxes
and general Town taxes levied upon real property in such Town shall
be paid directly to such Town to be used for any Town purpose. If
any Village, by local law, ordinance or resolution, shall so provide,
the amounts which would be so applied to reduce the County and general
Town taxes levied upon real property in such Village shall be paid
directly to such Village in lieu of such reduction. Where any Village
has elected to be paid directly as provided in this subsection, the
amount to be paid to such Village shall be determined by the ratio
that the full valuation of real property in the Village or portion
thereof within the Town in which such Village is located bears to
the full valuation of real property in the entire Town. If a Village
wholly or partially within a Town has so elected to be paid directly,
but the Town in which such Village is located has not so elected,
the amount allocated to the Town in which such Village is wholly or
partially situated shall be applied to reduce County taxes and general
Town taxes in the area of the Town outside such Village. If the amount
allocated to a Town exceeds the amount of the County taxes and general
Town taxes levied upon real property in the Town, the excess shall
be apportioned between the Town and each Village, if any, wholly or
partially situated therein, in the ratios that the full valuation
of real property in each such Village or portion thereof within the
Town and the full valuation of real property in the portion of the
Town outside of such Village or villages, respectively, bear to the
aggregate full valuation of the entire Town. The share of each such
Village shall be paid directly to such Village. The share of the Town
shall be applied, first, to reduce taxes levied for part-Town activities,
and any balance remaining shall be paid directly to the Town, to be
used only for part-Town activities. The amount to be applied in reduction
of County taxes and general Town taxes in each Town shall be determined
on the basis of the respective populations of the several towns in
such County, determined in accordance with the latest federal census
or special population census taken pursuant to § 20 of the
General Municipal Law, completed and published prior to the end of
the quarter for which the allocation is made, which special census
must include the entire area of the County. Any local law, ordinance
or resolution enacted by a Town or Village pursuant to this subsection
shall only be effective for the calendar year or years subsequent
to its enactment and, further, shall only be effective if it is mailed
by registered or certified mail to the chief fiscal officer of this
County before the first day of September preceding the calendar year
for which the election is made by such local law, ordinance or resolution.
Such local law, ordinance or resolution shall remain in effect for
subsequent calendar years until rescinded by local law, ordinance
or resolution, but the enactment shall rescind the election only if
it is mailed, in the same manner already provided for in this subsection,
to the chief fiscal officer of this County before the first day of
September preceding the calendar year for which the rescission is
to apply. The foregoing provisions of this subsection notwithstanding,
where this County imposes sales and use taxes to be effective on a
date after the adoption of its budget but within the fiscal year for
which such budget has been adopted, and the estimated revenues from
such tax include an amount not set aside for County purposes or educational
purposes, and such amount has not been included in budget revenues
for such fiscal year for allocation in reduction of taxes on real
property as provided in this subsection, a local law, ordinance or
resolution enacted by a Town or Village pursuant to this subsection
shall be effective as of the effective date of such tax if mailed
by registered or certified mail to the chief fiscal officer of the
County in which the Town or Village is located within 30 days after
the enactment by the County of the local law, ordinance or resolution
imposing such tax.
B.
FULL VALUATION OF REAL PROPERTY
GENERAL TOWN TAXES
NET COLLECTIONS
PART-TOWN ACTIVITIES
As used in this section, the following terms shall
mean or include:
The assessed valuation of real property divided by the equalization
rate as determined in accordance with Article 8 of the Real Property
Tax Law.
Taxes levied for any Town purpose, including highways, upon
the entire area of a Town.
The moneys collected from a tax or taxes imposed pursuant
to this article, after deducting therefrom expenses of administration
and collection and amounts refunded or to be refunded.
Activities of Town government, including highway programs,
which are chargeable to the area of the Town outside of villages,
exclusive of special district purposes, unless such special district
is a fire protection district coterminous with the area of a Town
outside of villages.
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.
[Amended 1-17-1984 by Res. No. 36-1984; 11-26-1985 by Res. No. 762-1985; 1-21-1986 by Res. No. 42-1986]
This article shall take effect on the first
day of March 1984, 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.
The Chairman and the Clerk to the Rockland County
Legislature are hereby authorized, empowered and directed to sign
all appropriate documents in order to make this article effective
as of March 1, 1984, subject to the approval of the County Attorney.
