2012 New York Consolidated Laws
PBG - Public Housing
Article 6 - (110 - 113) SPECIAL TAXES IN CITIES AND CERTAIN VILLAGES
110 - Special city and village taxes.

 
    §  110. Special city and village taxes.  In order to obtain funds with
  which  to  make  capital  or  periodic  subsidies  pursuant  to  section
  ninety-four  a city or a village having a population of five thousand or
  more as determined by the last federal census may, and in order to incur
  indebtedness pursuant to any of  the  provisions  of  this  chapter,  in
  excess of the limitations prescribed by any article of the constitution,
  other  than  article  eighteen, a city or such village shall levy one or
  more of the following taxes:
    (a) An excise tax on the sale of tickets of  admission  to  places  of
  public  exhibition,  amusement  or  entertainment for which a payment is
  exacted. Such tax shall not be in excess of the following  rates:    one
  cent  on  each admission charge not in excess of fifty cents per person,
  exclusive of all other taxes; two cents  on  each  admission  charge  in
  excess  of fifty cents, but not in excess of one dollar per person; five
  cents on each admission charge in excess  of  one  dollar,  but  not  in
  excess  of  two  dollars  per  person; ten cents on admission charges in
  excess of two dollars per person.
    (b) An excise tax on the possession of each telephone  connected  with
  any public telephone exchange now or hereafter installed on the premises
  of  subscribers for telephone service in any place other than a building
  or space owned or leased by any federal, state or  municipal  government
  or  public  authority. Such tax shall not be in excess of five cents per
  month for each such telephone and shall be imposed upon the  individual,
  copartnership  or  corporation  occupying  the  premises  in  which such
  telephone is installed. The local law imposing such  tax  shall  provide
  that   the  amount  of  the  tax  shall  be  paid  by  such  individual,
  copartnership or corporation occupying  such  premises,  to  the  public
  utility  operating such public telephone exchange, for and on account of
  the municipality and  such  public  utility  shall  be  liable  for  the
  collection  thereof;  such  public  utility shall have the same right in
  respect to collecting the  tax  from  the  occupant  or  in  respect  to
  non-payment of the tax by the occupant, as if the tax were a part of the
  service  charge  for  such  telephone  and  payable at the time such tax
  becomes due and owing.
    (c) An excise tax on occupancy. Such  tax  may  be  imposed  upon  any
  individual,  copartnership  or  corporation  occupying  premises in such
  municipality as the owner, tenant or concessionaire for residence or for
  any gainful purpose. Such tax shall be in an amount  of  not  more  than
  twelve dollars per year for each separate premises so occupied, the rate
  of  tax  to  depend  upon  the  size of such premises or upon such other
  reasonable standard as may be fixed by local law.  Such  local  law  may
  provide  that  any tax imposed upon a tenant and concessionaire shall be
  paid by such tenant and concessionaire to the owner for and  on  account
  of the municipality and the owner shall be liable for the collection and
  the  payment  thereof;  and  that the owner shall have the same right in
  respect to collecting the tax from such tenant or concessionaire, or  in
  respect to non-payment of the tax by the tenant or concessionaire, as if
  the  tax  were a part of the rent of the premises occupied and such rent
  were payable at the time such tax shall become due and owing.
    For the purposes of this subdivision the word  "premises"  shall  mean
  any real property, or any part thereof, any kind of space, or structure,
  except premises, as herein defined, which are located in, upon, above or
  under any public street, highway or public place, separately occupied by
  any  person for his own use for gainful purpose or by any concessionaire
  for such use for gainful purpose, whether by ownership, lease, sublease,
  profit-sharing arrangement or otherwise.
    (d)  An  excise  tax  on  the  sale  of  patent  medicines,  sold  for
  consumption within the territorial limits of such municipality. Such tax

  shall  not  be in excess of ten per centum of the purchase price of such
  patent medicines. The local law may provide that the amount of  the  tax
  shall  be  paid by the purchaser to the vendor for and on account of the
  municipality,  and the vendor shall be liable for the collection and the
  payment thereof; and the vendor shall have the same right in respect  to
  collecting  the  tax  from the purchaser or in respect to non-payment of
  the tax by the purchaser, as if the tax were  a  part  of  the  purchase
  price of the patent medicines, and payable at the time of the sale.
    (e)  An  excise  tax on the sale of tobacco other than cigarettes sold
  for consumption within the  territorial  limits  of  such  municipality.
  Such  tax shall not be in excess of ten per centum of the purchase price
  of such tobacco. Such local law may further provide that the  amount  of
  the  tax  shall  be  paid  by the purchaser to the vendor and for and on
  account of the municipality, and the vendor  shall  be  liable  for  the
  collection  and  the payment thereof; and the vendor shall have the same
  right in respect to collecting the tax from the purchaser or in  respect
  to  non-payment of the tax by the purchaser as if the tax were a part of
  the purchase price of the tobacco, and payable at the time of the sale.
    (f) An excise tax on the possession  and  operation  of  each  vending
  machine now or hereafter installed in any place other than a building or
  space  owned  or leased by any federal, state or municipal government or
  public authority. Such tax shall not be in excess  of  fifty  cents  per
  month  for  each  such  machine  and may be imposed upon the individual,
  copartnership or  corporation  occupying  the  premises  in  which  such
  machine  is  installed. The local law imposing such tax may provide that
  the amount of the tax shall be paid by such individual, copartnership or
  corporation  occupying  such  premises  to  the  owner  or   distributor
  operating  such  vending  machine for and on account of the municipality
  and such owner or operator shall be liable for the  collection  and  the
  payment  thereof; and the owner or operator shall have the same right in
  respect to collecting the  tax  from  the  occupant  or  in  respect  to
  non-payment of the tax by the occupant, as if the tax were a part of the
  charge for such vending machine and payable at the time such tax becomes
  due and owing.
    For  the purposes of this subdivision the words "vending machine" mean
  a machine which vends automatically or sells tangible personal property.
    The revenues derived from  the  levy  of  such  taxes  shall  be  used
  exclusively  and solely for the purpose or purposes for which such taxes
  are levied.