N.Y. Tax Law § 1220: Territorial limitations

§ 1220. Territorial limitations. Any tax imposed under the authority

of this article shall apply only within the territorial limits of the

city, county or school district imposing the tax, except that where the

taxes described in subdivision (b) of section eleven hundred five and

clauses (E), (G) and (H) of subdivision (a) of section eleven hundred

ten or the tax described in subdivision (e) of section eleven hundred

five is imposed by a city, as provided in section twelve hundred ten or

twelve hundred eleven of this chapter, any establishment located

partially within such city and partially within a town or towns and

receiving or using any services or utilities provided by the city shall

be deemed to be wholly within such city for the purposes of such taxes.