Section 11-2001
§ 11-2001 Imposition of general sales and compensating use taxes. (a)
There are hereby imposed and there shall be paid all of the sales and
compensating use taxes described in article twenty-eight of the tax law
as authorized by subdivision (a) of section twelve hundred ten of the
tax law, at the rate of four and one-half percent, provided that the
taxes described in paragraph six of subdivision (c) of section eleven
hundred five of the tax law shall be imposed and paid at the rate of six
percent.
(b) Notwithstanding any contrary provision of this section or other
law, this section:
(1) does not impose tax on (i) receipts from the sale of the services
of laundering, dry-cleaning, tailoring, weaving, pressing, shoe
repairing and shoe shining described in subparagraph (ii) of paragraph
three of subdivision (c) of section eleven hundred five of the tax law;
(ii) receipts from the sale of services described in paragraph six of
subdivision (c) of section eleven hundred five of the tax law at
facilities owned and operated by the city or an agency or
instrumentality of the city or a public corporation the majority of
whose members are appointed by the mayor or the city council or both of
them;
(2) for purposes of the tax described in subdivision (e) of section
eleven hundred five of the tax law, defines "permanent resident" to mean
any occupant of any room or rooms in a hotel for at least one hundred
eighty consecutive days with regard to the period of such occupancy;
(3) does not omit from the tax described in paragraph one of
subdivision (f) of section eleven hundred five of the tax law charges to
a patron for admission to, or use of, facilities for sporting activities
in which such patron is to be a participant, such as bowling alleys and
swimming pools;
(4) provides the clothing and footwear exemption in paragraph thirty
of subdivision (a) of section eleven hundred fifteen of the tax law;
(5) omits the exemption provided in paragraph forty-one of subdivision
(a) of section eleven hundred fifteen of the tax law;
(6) omits the exemption provided in subdivision (c) of section eleven
hundred fifteen of the tax law insofar as it applies 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;
(7) omits the provision for refund or credit contained in clause six
of subdivision (a) of section eleven hundred nineteen of the tax law;
and
(8) makes inapplicable section eleven hundred five-C of the tax law,
and imposes tax on receipts from every sale, other than sales for
resale, of gas service or electric service of whatever nature, including
the transportation, transmission or distribution of gas or electricity,
even if sold separately, at the rate set forth in subdivision (a) of
this section.
(c) The taxes imposed by this section shall be in addition to any and
all other taxes authorized or imposed under any other provision of law.
(d) The taxes imposed by this section shall be administered and
collected by the state commissioner of taxation and finance as provided
in articles twenty-eight and twenty-nine of the tax law.
(e) The provisions of articles twenty-eight and twenty-nine of the tax
law relating or applicable to the taxes imposed by this section,
including the applicable definitions, transitional provisions,
limitations, special provisions, exemptions, exclusions, refunds,
credits and administrative provisions, so far as those provisions can be
made applicable to the taxes imposed by this section, shall apply to the
taxes imposed by this section with the same force and effect as if those
provisions had been incorporated in full into this section and had
expressly referred to the taxes imposed by this section, except to the
extent that any provision of article twenty-eight or twenty-nine of the
tax law is either inconsistent with or not relevant to the taxes imposed
by this section.
(f) Net collections from the taxes imposed by this section paid to
this city by the state comptroller shall be credited to and deposited in
the general fund of this city, but no part of such revenues may be
expended unless appropriated in the annual budget of this city.
(g) If any provision of this section or the application thereof shall
for any reason be adjudged by any court of competent jurisdiction to be
invalid, such judgment shall not affect, impair or invalidate the
remainder of this section but shall be confined in its operation to the
provision thereof directly involved in the controversy in which such
judgment shall have been rendered and the application of such provision
to other persons or circumstances shall not be affected thereby.
Section 11-2002
§ 11-2002 Imposition of special sales taxes. (a) There are hereby
imposed and there shall be paid sales taxes at the rate of four and
one-half percent on receipts from every sale of the services of beauty,
barbering, hair restoring, manicuring, pedicuring, electrolysis, massage
services and similar services, and every sale of services by weight
control salons, health salons, gymnasiums, turkish and sauna bath and
similar establishments and every charge for the use of such facilities,
whether or not any tangible personal property is transferred in
conjunction therewith; but excluding services rendered by a physician,
osteopath, dentist, nurse, physiotherapist, chiropractor, podiatrist,
optometrist, ophthalmic dispenser or a person performing similar
services licensed under title eight of the education law, as amended,
and excluding such services when performed on pets and other animals, as
authorized by subdivision (a) of section twelve hundred twelve-A of the
tax law. Provided, however, that the tax hereby imposed shall not be
imposed after November thirtieth, two thousand fourteen.
(b) The taxes imposed by this section shall be in addition to any and
all other taxes authorized or imposed under any other provision of law.
(c) The taxes imposed by this section shall be administered and
collected by the state commissioner of taxation and finance as provided
in articles twenty-eight and twenty-nine of the tax law.
(d) The provisions of articles twenty-eight and twenty-nine of the tax
law relating or applicable to the taxes imposed by this section,
including the applicable definitions, transitional provisions,
limitations, special provisions, exemptions, exclusions, refunds,
credits and administrative provisions, so far as those provisions can be
made applicable to the taxes imposed by this section, shall apply to the
taxes imposed by this section with the same force and effect as if those
provisions had been incorporated in full into this section and had
expressly referred to the taxes imposed by this section, except to the
extent that any provision of article twenty-eight or twenty-nine of the
tax law is either inconsistent with or not relevant to the taxes imposed
by this section.
(e) Net collections from the taxes imposed by this section paid to
this city by the state comptroller shall be credited to and deposited in
the general fund of this city, but no part of such revenues may be
expended unless appropriated in the annual budget of this city.
(f) If any provision of this section or the application thereof shall
for any reason be adjudged by any court of competent jurisdiction to be
invalid, such judgment shall not affect, impair or invalidate the
remainder of this section but shall be confined in its operation to the
provision thereof directly involved in the controversy in which such
judgment shall have been rendered and the application of such provision
to other persons or circumstances shall not be affected thereby.
To the extent possible under law, Friends of Devin Balkind for Public Advocate has waived all copyright and related or neighboring rights to New York City Administrative Code. This work is published from: United States.
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