2023 New York Laws › TAX - Tax › Article 28 - Sales and Compensating Use Taxes › Part 2 - Imposition of Taxes › 1107 - Temporary Municipal Assistance Sales and Compensating Use Taxes for Cities of One Million or More.

§  1107.  Temporary  municipal  assistance  sales and compensating use
taxes for cities of one million or more. (a) General. On the  first  day
of  the  first month following the month in which a municipal assistance
corporation is created under article ten of the public  authorities  law
for  a  city of one million or more, in addition to the taxes imposed by
sections eleven hundred five and eleven hundred  ten,  there  is  hereby
imposed  on  such  date, within the territorial limits of such city, and
there shall be paid, additional taxes, at  the  rate  of  four  percent,
which  except  as  provided in subdivision (b) of this section, shall be
identical to the taxes imposed  by  sections  eleven  hundred  five  and
eleven  hundred  ten.  Such  sections  and  the  other  sections of this
article, including the definition and exemption provisions, shall  apply
for purposes of the taxes imposed by this section in the same manner and
with  the same force and effect as if the language of those sections had
been incorporated in full into this section and had  expressly  referred
to the taxes imposed by this section.
(b)  Exceptions. (1) The exemptions provided for in subdivision (c) of
section  eleven  hundred  fifteen  shall  not  apply   to   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  gas,  electricity,  refrigeration  or
steam.  (2)  The  transitional  provisions  contained  in section eleven
hundred six shall not apply to the taxes imposed by  this  section.  (3)
Where  a  sale  of  tangible personal property or services, including an
agreement therefor, is made in a city in  which  the  taxes  imposed  by
subdivision  (a)  of  this  section  apply,  but  the property sold, the
property upon which the services were performed or such  service  is  or
will  be  delivered  to  the  purchaser elsewhere, such sale will not be
subject to taxes imposed by such subdivision (a). However,  if  delivery
occurs  or  will  occur  in  any  city  where  the  tax  imposed by such
subdivision (a) applies, a vendor will be required to collect  from  the
purchaser  the  sales or compensating use taxes imposed by this section.
For the purposes of this section delivery shall  be  deemed  to  include
transfer  of  possession  to  the  purchaser  and  the  receiving of the
property or of the service by  the  purchaser.  (4)  The  provisions  of
section twelve hundred fourteen shall be applicable to this section, but
any  reference  in that section to a local sales or use tax imposed by a
city shall mean the additional taxes imposed by subdivision (a)  hereof.
(5)  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 section and such tax
is at a higher rate than the rate  of  tax  imposed  by  such  municipal
corporation,  the  tax imposed by this section shall also apply but only
to the extent of the difference in such rates. (6) For purposes of  this
section, for periods of continuous occupancy first commencing after June
third,  nineteen hundred eighty, the term "permanent resident" means any
occupant of any room or rooms in a hotel for at least one hundred eighty
consecutive days shall be considered a permanent resident with regard to
the period of such  occupancy.  For  purposes  of  this  subdivision,  a
payment  to  the  tax  commission  of  a  tax  imposed  by  a  municipal
corporation shall be deemed a payment to such municipal corporation. (7)
The provision for  a  refund  or  credit  contained  in  clause  six  of
subdivision  (a) of section eleven hundred nineteen shall not apply. (8)
The tax imposed by subdivision (a) of this section shall not be  imposed
on:  (i)  receipts  from  interior  cleaning  and  maintenance  services

performed on a regular contractual basis for a term  of  not  less  than
thirty  days  subject  to tax under paragraph five of subdivision (c) of
section eleven hundred five other than window cleaning, rodent and  pest
control  and  trash removal from buildings or receipts from the services
described in paragraph  eight  of  subdivision  (c)  of  section  eleven
hundred  five  to the extent a tax is imposed on such services by a city
with a population of one million or more pursuant to  the  authority  of
subdivision  (f)  of section twelve hundred twelve-A of this chapter and
(ii) receipts from the services described in paragraph six or  seven  of
subdivision  (c) of section eleven hundred five. (9) Except as otherwise
provided by law, the exemption  provided  for  in  paragraph  thirty  of
subdivision  (a)  of section eleven hundred fifteen relating to clothing
and footwear shall not  apply.  (10)  The  exemptions  provided  for  in
paragraph forty-one of subdivision (a) of section eleven hundred fifteen
of  this article shall not apply.  (11) Notwithstanding any provision of
law to the contrary, clothing and footwear and any item used or consumed
to make or repair such clothing and which becomes a  physical  component
part  of  such  clothing  shall be exempt from the taxes imposed by this
section.
(c) Tax on sale of service of parking, garaging or  storing  of  motor
vehicles.  On  the  first  day of the first month following the month in
which a municipal assistance corporation is created under article ten of
the public authorities law for  a  city  of  one  million  or  more,  in
addition  to  the  taxes imposed by sections eleven hundred five, eleven
hundred ten and subdivision (a) of this section, there is hereby imposed
on such date, within the territorial limits  of  such  city,  and  there
shall  be  paid, additional taxes at the rate of six 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 of motor vehicles provided,  however,  that
this  subdivision  shall not apply to such facilities owned and operated
by such city or an agency or instrumentality of such city  or  a  public
corporation  the  majority  of  whose members are appointed by the chief
executive officer of such city or the legislative body of such  city  or
both of them; 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 subdivision.  For  purposes  of  this  subdivision,  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. All provisions set forth in this
article applicable to the taxes imposed  under  section  eleven  hundred
five, including the definition and exemption provisions of this article,
shall apply with respect to a tax imposed under this subdivision, except
as  to  rate  and  except as otherwise provided herein. The transitional
provisions contained in section eleven hundred six shall  not  apply  to
the taxes imposed by this section.
(d) Termination of taxes. At the later of: (1) the end of the last day
of  the  month  in  which  all  the  notes  and  bonds of such municipal
assistance corporation  shall  have  been  fully  paid  and  discharged,
together  with  interest  thereon and interest on unpaid installments of
interest,  or  (2)  July first, two thousand eight, the taxes imposed by
this section shall terminate. Despite such termination,  the  provisions
of  this  section  and any regulations promulgated thereunder, including
the  provisions  with  respect  to  assessment,  payment,   termination,
collection  and  refund  of  such  taxes,  penalties  and  interest, the
requirements for filing returns, preservation of records and disposition
of revenue shall continue in full force and effect with respect  to  all
such taxes accrued up to the effective date of such termination.