2012 New York Consolidated Laws
GMU - General Municipal
Article 5 - (70 - 99-W) POWERS, LIMITATIONS AND LIABILITIES
85-A - Taxation of transient merchants.

 
    §  85-a.  Taxation  of transient merchants.  The legislative body of a
  city, the town board of a town or the board of trustees of a village has
  power to provide that  a  tax  shall  be  levied  upon  all  persons  or
  corporations  conducting  transient  retail  business  therein,  and may
  provide for the collection of such tax by requiring a permit  and  bond,
  cash  deposit  or  other security before the commencement of business by
  such persons or corporations. Such tax shall be  based  upon  the  gross
  amount of sales and shall be at the same rate as other property is taxed
  for  the  year  in  such  city, town or village. If at the time such tax
  becomes due and payable, the tax rate for the current year of such city,
  town or village has not been fixed, the same shall be estimated  by  the
  assessors thereof. An ordinance, local law or resolution providing for a
  tax hereunder may require verified reports to be filed from time to time
  relating  to  stock and sales, and may make such further requirements as
  may be necessary in order to determine the amount of such  tax,  and  to
  provide  for  the  collection  thereof.  A  transient  business  is  one
  conducted in a store, hotel, house, building or structure for  the  sale
  at  retail  of goods, wares or merchandise, excepting food products, and
  which is intended to be conducted for a temporary period of time and not
  permanently. If the place in which a business is conducted is rented  or
  leased  for  a  period  of  six  months  or  less,  such  fact  shall be
  presumptive evidence that the business carried on therein is a transient
  business. Any person or corporation failing to pay said tax, or  failing
  to  obey the provisions of an ordinance, local law or resolution adopted
  hereunder, shall be guilty of a misdemeanor.