2006 New York Code - Imposition Of Tax.

 
    §  11-2049  Imposition  of tax. On and after September first, nineteen
  hundred eighty, there is hereby imposed within the city of New York, and
  there shall be paid, a tax at the rate of eight percent on receipts from
  every sale of the service of providing parking, garaging or storing  for
  motor  vehicles by persons operating a garage (other than a garage which
  is part of premises occupied solely as  a  private  one  or  two  family
  dwelling),  parking  lot or other place of business engaged in providing
  parking, garaging or storing for motor vehicles, in every county  within
  the  city  of  New  York  with  a  population density in excess of fifty
  thousand persons per square mile, as  determined  by  reference  to  the
  latest  federal  census;  provided,  however,  that  receipts  for  such
  services paid to a homeowner's association by its  members  or  receipts
  paid  by  members  of  a homeowner's association to a person leasing the
  parking facility from the homeowner's association shall not  be  subject
  to  the  tax  imposed  by  this section. For purposes of this section, a
  homeowner's association  is  an  association  (including  a  cooperative
  housing  or  apartment  corporation)  (i)  the  membership  of  which is
  comprised exclusively of owners or  residents  of  residential  dwelling
  units,  including  owners  of  units  in  a  condominium,  and including
  shareholders in a cooperative housing or  apartment  corporation,  where
  such  units are located in a defined geographical area such as a housing
  development or subdivision; and (ii) which owns or  operates  a  garage,
  parking  lot  or  other  place of business engaged in providing parking,
  garaging or storing for motor vehicles located  in  such  area  for  use
  (whether  or not exclusive) by such owners or residents. The tax imposed
  on the receipts described in this section is  in  addition  to  the  tax
  imposed on such receipts under subchapter one of this chapter or section
  eleven hundred seven of the tax law, as the case may be.