N.Y. General Municipal Law § 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.