N.Y. Public Housing Law § 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.