2023 New York Laws › PBG - Public Housing › Article 6 - 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)  (1)  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.  The local law imposing such tax may 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. 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.
(2)  Any  city  having  a  population  of one million or more imposing
excise taxes on the sale of tobacco other than  cigarettes  pursuant  to
paragraph  one  of  this  subdivision  is hereby authorized to adopt and
amend  local  laws  to  administer,  collect  and  enforce  such  taxes,
including  the  issuance of tax warrants in a manner consistent with the
issuance of warrants pursuant to chapter thirteen of title eleven of the
administrative code of the city of  New  York.  Such  enforcement  shall
include but not be limited to the filing with the county clerk of a copy
of  such  warrants,  the entry in the judgment docket of the information
specified in section 11-1314 of the administrative code of the  city  of
New  York,  and the creation of a lien upon the title to and interest in
real and personal property of the person against  whom  the  warrant  is
issued.
(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.