Local Law No. 10 of 2011 APPROVAL LOCAL LAW TO AMEND CHAPTER 220 OF THE CODE OF PUTNAM COUNTY TO, INCLUDE ARTICLE II SALES TAX AS ADOPTED BY THE COUNTY BY RESOLUTION 85 OF 1977

County of Putnam
Local Law #10 of 2011
(Passed at the May 3, 2011 Full Legislature Meeting)
A Local Law to Amend Chapter 220 of the Code of Putnam County to include Article II
Sales Tax as adopted by the County by Resolution #R85 of 1977 and amended by the
following resolutions R297 of 1980, R329 of 1983, R361 of 1983, R427 of 1986, R682 of
1988, R173 of 2005, R147 of 2007 and R264 of 2009
Be it enacted by the Legislature of the County of Putnam as follows:
Section 1
Chapter 220 of the Code of Putnam County entitled Taxation is hereby amended to
include Article II entitled “Sales Tax” to read as follows:
Article II
Sales Tax
SECTION 220-9. Definitions.
a) When used in this article the term “person” includes an individual, partnership,
society, association, joint stock company, corporation, estate, receiver, trustee,
assignee, referee, and any other person acting in a fiduciary or representative capacity,
whether appointed by a court or otherwise, and any combination of the foregoing.
b) When used in this article for the purpose of the taxes imposed by subdivisions (a),
(b), (c) and (d) of Section 220-10 and by Section 220-12, the following terms shall mean:
1) Purchase at retail. A purchase by any person for any purpose other than those
set forth in clauses (A) and (B) of subparagraph (i) of paragraph (4) of this subdivision.
2) Purchaser. A person who purchases property or to whom are rendered services,
the receipts from which are taxable under this article.
3) Receipt. The amount of the sale price of any property and the charge for any
service taxable under this article valued in money, whether received in money or
otherwise, including any amount for which credit is allowed by the vendor to the
purchaser, without any deduction for expenses or early payment discounts, but
excluding any credit for tangible personal property accepted in part payment and
intended for resale and excluding the cost of transportation of tangible personal property
sold at retail where such cost is separately stated in the written contract, if any, and on
the bill rendered to the purchaser. For special rules governing computation of receipts,
see Section 220-13.
4) Retail sale. (I) A sale of tangible personal property to any person for any purpose,
other than (A) for resale as such or as a physical component party of tangible personal
property, or (B) for use by that person in performing the services subject to tax under
paragraphs (1), (2), (3) and (5) of subdivision (C) of section 220-10 where the property so
sold becomes a physical component part of the property upon which the services are
performed or where the property so sold is later actually transferred to the purchaser of
the service in conjunction with the performance of the service subject to tax.
Notwithstanding the preceding provisions of this subparagraph, a sale of any tangible
personal property to a contractor, subcontractor, or repairman for use or consumption in
erecting structures or buildings, or building on, or otherwise adding to, altering,
improving, maintaining, servicing or repairing real property, property or land, as the
terms real property, property or land are defined in the real property tax law, is deemed
to be a retail sale regardless of whether the tangible personal property is the be resold as
such before it is so used or consumed.
(II) The term retail sale does not include:
A) The transfer of tangible personal property to a corporation, solely in consideration
for the issuance of its stock, pursuant to a merger or consolidation effected under the
law of New York or any other jurisdiction.
B) The distribution of property by a corporation to its stockholders as a liquidating
dividend.
C) The distribution of property by a partnership to its partners in whole or partial
liquidation.
D) The transfer of property to a corporation upon its organization in consideration for
the issuance of its stock.
E) The contribution of property to a partnership in consideration for a partnership
interest therein.
5) Sale, selling or purchase. Any transfer of title or possession or both, exchange or
barter, rental, lease or license to use or consume, conditional or otherwise, in any
manner or by any means whatsoever for a consideration, or any agreement therefore,
including the rendering of any service, taxable under this article for a consideration or
any agreement therefor.
6) Tangible personal property. Corporeal personal property of any nature. However,
except for purposes of the tax imposed by subdivision (b) of Section 220-10, such term
shall not include gas, electricity, refrigeration and steam,
7) Use. The exercise of any right or power over tangible personal property by the
purchaser thereof and includes, but is not limited to, the receiving, storage or any
keeping or retention for any length of time, withdrawal from storage, any installation, any
affixation to real or personal property, or any consumption of such property.
8) Vendor. (i) The term “vendor” includes:
A) A person making sales of tangible personal property or services, the receipts from
which are taxed by this article;
B) A person maintaining a place of business in the State and making sales, whether at
such place of business or elsewhere, to persons within the County of tangible personal
property or services, the use of which is taxed by this article;
C) A person who solicits business either by employees, independent contractors,
agents or other representatives or by distribution of catalogs or other advertising matter
and by reason thereof makes sales to persons within the County of tangible person
property or services, the use of which is taxed by this article.
D) Any other person making sales to persons within the County of tangible personal
property or services, the use of which is taxed by this article, who may be authorized by
the tax commission to collect such tax; and
E) The State of New York, any of its agencies, instrumentalities, public corporations
(including a public corporation created pursuant to agreement or compact with another
state or Canada) or political subdivisions when such entity sells services or property of a
kind ordinarily sold by private persons.
ii) Any salesman, representative, peddler, or canvasser, who is treated by the state
tax commission as a vendor, pursuant to the provisions of Section 1101 (b) (8) (ii) of the
Tax Law.
C) When used in this article for the purposes of the tax imposed under subdivision
(e) of Section 220-10, the following terms shall mean:
1) Hotel. A building or portion of it which is regularly used and kept open as such
for the lodging or guests. The term “hotel” includes an apartment hotel, a motel,
boarding house or club, whether or not meals are served.
2) Occupancy. The use or possession, or the right to the use or possession, of any
room in a hotel.
3) Occupant. A person who, for a consideration, uses, possesses, or has the right to
use or possess, any room in a hotel under any lease, concession, permit, right of access,
license to use or other agreement, or otherwise.
4) Operator. Any persons operating a hotel.
5) Permanent resident. Any occupant of any room or rooms in a hotel for at least
ninety consecutive days shall be considered a permanent resident with regard to the
period of such occupancy.
6) Rent. The consideration received for occupancy valued in money, whether
received in money or otherwise.
7) Room. Any room or rooms of any kind in any part or portion of a hotel, which is
available for or let out for any purpose other than a place of assembly.
d) When used in this article for purposes of the tax imposed under subdivision (f) of
Section 220-10, the following terms shall mean:
1) Active annual member. A member who is not a life member but who enjoys full
club privileges as distinguished from the privileges enjoyed by a person holding a
nonresident membership, as associate membership, or other partial or restricted
membership.
2) Admission charge. The amount paid for admission, including any service charge
and any charge for entertainment or amusement or for the use of facilities therefor.
3) Amusement charge. Any admission charge, dues or charge of roof garden,
cabaret or other similar place.
4) Charge of a roof garden, cabaret or other similar place. Any charge made for
admission, refreshment, service, or merchandise at a roof garden, cabaret or other
similar place.
5) Dramatic or musical arts admission charge. Any admission charge paid for
admission to a theatre, opera house, concert hall or other hall or place of assembly for a
live dramatic, choreographic or musical performance.
6) Dues. Any dues or membership fee including any assessment, irrespective of the
purpose for which made, and any charges for social or sports privileges or facilities,
except charges for sports privileges or facilities offered to members’ guests which would
otherwise be exempt if paid directly by such guests. Dues to a life member shall be an
annual equivalent to the amount paid as dues; within this definition, by an active annual
member, whether or not the life member paid for his life membership prior to the
imposition of the tax by this article.
7) Initiation fee. Any payment, contribution, or loan, required as a condition
precedent to membership, whether or not such payment, contribution or loan is
evidenced by a certificate of interest or indebtedness or share of stock, and irrespective
of the person or organization to whom paid, contributed or loaned.
8) Lessor. Any person who is the owner, license, or lessee of any place of
amusement or roof garden, cabaret or other similar place which he leases, subleases or
grants a license to use to other persons who make amusement charges or admission
charges.
9) Patron. Any person who pays an amusement charge or who is otherwise required
to pay the tax imposed under such subdivision (f) of Section 220-10.
10) Place of amusement. Any place where any facilities for entertainment,
amusement, or sports are provided.
11) Recipient. Any person who collects or receives or is under a duty to collect an
amusement charge.
12) Roof garden, cabaret or other similar place. Any roof garden, cabaret or other
similar place which furnishes a public performance for profit.
13) Social or athletic club. Any club or organization of which a material purpose or
activity is social or athletic.
SECTION 220-10. Imposition of sales tax.
On and after March 1, 1989, there is hereby imposed and there shall be paid a tax of
three percent (3%) upon:
a) The receipts from every retail sale of tangible personal property, except as
otherwise provided in this article.
b) The receipts from every sale, other than sales for resale, of gas, electricity,
refrigeration and steam service of whatever nature, and from every sale, other than sales
for resale, or telephony and telegraphy and telephone and telegraph service of whatever
nature except interstate and international telephony and telegraphy and telephone and
telegraph service.
c) The receipts from every sale, except for resale, of the following services:
1) The furnishing of information by printed, mimeographed or multi-graphed matter
or by duplicating written or printed matter in any other manner, including the services of
collecting, compiling or analyzing information of any kind of nature and furnishing
reports thereof to other persons, but excluding the furnishing of information which is
personal or individual in nature and which is not or may not be substantially
incorporated in reports furnished to other persons, and excluding the services of
advertising or other agents, or other persons acting in a representative capacity, and
information services used by newspapers, radio broadcasters and television
broadcasters in the collection and dissemination of news.
2) Producing, fabricating, processing, printing or imprinting tangible personal
property, performed for a person who directly or indirectly furnishes the tangible
personal property, not purchased by him for resale, upon which such services are
performed.
3) Installing tangible personal property, or maintaining, servicing, repairing tangible
personal property not held for sale in the regular course of business, whether or not the
services are performed directly or by means of coin-operated equipment or by any other
means, and whether or not any tangible personal property is transferred in conjunction
therewith, except such services rendered by an individual who is engaged directly by a
private home owner or lessee in or about this residence and who is not in a regular from
laundering, dry-cleaning, tailoring, weaving, pressing, shoe repairing, and shoe shining,
and except for installing property which, when installed, will constitute an addition or
capital improvement to real property, property or land, as the terms real property,
property or land are defined in the Real Property Tax Law, and except such services
rendered with respect to commercial vessels primarily engaged in interstate or foreign
commerce and property used by or purchased for the use of such vessels for fuel,
provisions, supplies, maintenance and repairs (other than with respect to articles
purchased for the original equipping of a new ship); provided, however, that nothing
contained in this paragraph shall be construed to exclude from tax under this paragraph
or under subdivision (b) of this section any charge, made by a person furnishing service
subject to tax under subdivision (b) of this section, for installing property at the premises
of a purchaser of such a taxable service for use in connection with such service.
4) Storing all tangible personal property not held for sale in the regular course of
business and the rental of safe deposit boxes or similar space.
5) Maintaining, servicing or repairing real property, property or land, as such terms
are defined in the Real Property Tax Law, whether the services are performed in or
outside of a building, as distinguished from adding to or improving such real property,
property or land, by a capital improvement, but excluding services rendered by an
individual who is not in a regular trade or business offering his services to the public,
and excluding interior cleaning and maintenance services performed on a regular
contractual basis for a term of not less than thirty days, other than window cleaning,
rodent and pest control and trash removal from buildings.
Wages, salaries and other compensation paid by an employer to an employee for
performing as an employee the services described in paragraphs (1) through (5) of this
subdivision (c) are not receipts subject to the taxes imposed under such subdivision.
d) (i) The receipts from every sale of beer, wine or other alcoholic beverages or
any other drink of any nature, or from every sale of food and drink of any nature of food
alone, when sold in or by restaurants, taverns or other establishments in this county, or
by caterers, including in the amount of such receipts any cover, minimum, entertainment
or other charge made to patrons or customers (except those receipts taxed pursuant to
subdivision (f) of this section):
1) in all instances where the sale is for consumption on the premises where sold,
2) in those instances where the vendor or any person whose services are arranged
for by the vendor, after the delivery of the food or drink by or on behalf of the vendor for
consumption off the premises of the vendor serves or assists in serving, cooks, heats or
provides other services with respect to the food or drink; and
3) in those instances where the sale is for consumption off the premises of the
vendor, except where food (other than sandwiches) or drink or both are (A) sold in an
unheated state and (B) are of a type commonly sold for consumption off the premises
and in the same form and condition, quantities and packaging, in establishments which
are food stores other than those principally engaged in selling foods prepared and ready
to be eaten.
ii) The tax imposed by this subdivision shall not apply to:
A) food or drink which is sold to an airline for consumption while in flight;
B) food or drink sold to a student of a nursery school, kindergarten, elementary or
secondary school at a restaurant or cafeteria located on the premises of such a school,
or food or drink, other than beer, wine, or other alcoholic beverages, sold at a restaurant,
tavern or other establishment located on the premises of a college, university or a school
(other than a nursery school, kindergarten, elementary or secondary school) to a student
enrolled therein who purchases such food or drink under a contractual arrangement
whereby the student does not pay cash at the time he is served, provided the school,
college or university described in this subparagraph is operated by an exempt
organization described in subdivision (a) of Section 1116 of the Tax Law, or is created,
incorporated, registered, or licensed by the State Legislature or pursuant to the
Education Law or the regulations of the Commissioner of Education, or is incorporated
by the Regents of the University of the State of New York or with their consent or the
consent of the Commissioner of Education as provided in Section 216 of the Education
Law.
C) food or drink sold through coin operated vending machines at ten cents or less,
provided the vendor is primarily engaged in making such sales and maintains records
satisfactory to the state tax commission.
e) The rent for every occupancy of a room or rooms in a hotel in this County, except
that the tax shall not be imposed upon (1) a permanent resident, or (2) where the rent is
not more than at the rate of two dollars per day.
f) (1) Any admission charge where such admission charge is in excess of ten
cents to or for the use of any place of amusement in the County, except charges for
admission to race tracks, boxing, sparring or wrestling matches or exhibitions which
charges are taxed under the laws of this State except taxes imposed by Article 28 of the
Tax Law of the State of New York, or dramatic or musical arts performances, or motion
picture theatres, and except 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. For any person having the permanent use of possession of a box or
seat or a lease or a license, other than a season ticket, for the use of a box or seat at a
place of amusement, the tax shall be upon the amount for which a similar box or seat is
sold for each performance or exhibition at which the box or seat is used or reserved by
the holder, license or lessee, and shall be paid by the holder, license or lessee.
2) The dues paid to any social or athletic club in this County if the dues of an active
member, exclusive of the initiation fee, are in excess of ten dollars per year, and on the
initiation fee alone, regardless of the amount of dues, if such initiation fee is in excess of
ten dollars, except that the tax shall not apply to a fraternal society, order or association
operating under the lodge system or any fraternal association of students of a college or
university. Where the tax on dues applies to any such social or athletic club, the tax
shall be paid by all members thereof regardless of the amount of their dues, and shall be
paid on all dues or initiation fees for a period commencing on or after March 1, 1989. In
the case of a life membership, the tax shall be upon the annual amount paid by active
annual members as dues, whether or not the life member paid for or was admitted to
such membership prior to the imposition of the tax under this resolution, and shall be
paid annually by the person holding such life membership at the time for payment of
dues by active annual members.
3) The amount paid as charges of a roof garden, cabaret or other similar place in the
state.
SECTION 220-11. Transitional provisions.
a) The taxes imposed under subdivisions (a), (c) and (d) of Section 220-10 shall be
paid upon all sales made and services rendered on or after the effective date of this
article although made on or rendered under a prior contract, except as provided in
Section 220-10 and except that a delivery or transfer of possession of tangible personal
property made after said date pursuant to an agreement for the sale of said property
made before the date four months earlier than the effective date of this article shall not
be subject to tax if: (1) such agreement for the sale of said property was made in writing,
(2) the particular item or items or property so sold or agreed to be sold were segregated,
before February 1, 1977, from any other similar property in the possession of the vendor
and identified as having been appropriated to such sale or agreement of sale, and (3) the
purchaser, before June 1, 1977 shall have paid to the vendor not less than ten percent of
the sale price of said property.
b) The tax imposed under subdivision (b) of section 220-10 shall be paid with respect
to the receipts for property or services sold on or after June 1, 1977 although made
under a prior contract. Where property or service is sold on a monthly, quarterly or other
term basis and the bills for such property or services are based on meter readings, the
amount received on each bill for such property or service for a month or other term shall
be a receipt subject to the tax, but such tax shall be applicable to all bills based on
meters read on or after June 1, 1977 only where more than one-half of the number of
days included in the month or other period billed are days subsequent to May 31, 1977;
provided, however, that where such bills are for telephone or telegraph service the tax
shall apply to all receipts on such bills dated on or after June 1, 1977, for which no
previous bill was rendered, excepting, however, charges for services furnished before
the date of the first of such bills.
c) The tax imposed under subdivision (e) of Section 220-10 shall be paid upon any
occupancy on and after June 1, 1977, although such occupancy is pursuant to a prior
contract, lease or other arrangement. Where rent is paid on a weekly, monthly, or other
term basis, the rent shall be subject to the tax imposed under such subdivision (e) to the
extent that it covers any period on and after June 1, 1977, and such rent shall be
apportioned on the basis of the ratio of the number of days falling within said period to
the total number of days covered thereby.
d) Except as otherwise hereinafter provided, the tax imposed under subdivision (f) of
Section 220-10 shall be applicable to any admission to or the use of facilities of a place of
amusement occurring on or after June 1, 1977, whether or not the admission charge has
been paid prior to such date, unless the tickets were actually sold and delivered (other
than for resale) prior to June 1, 1977, to a person attending the performance occurring on
or after such date.
e) A refund or credit equal to the amount of sales or compensating use tax paid on
the sale or use of tangible personal property, under a local law, ordinance or resolution
imposed pursuant to the authority of chapter eight hundred seventy-three of the laws of
nineteen hundred thirty-four, as amended, or chapter two hundred seventy-eight of the
laws of nineteen hundred forty-seven, as amended, shall be allowed, upon application to
the tax commission as provided for herein, where such property has been used by the
purchaser or user in performing the services subject to tax under paragraphs (1), (2), (3)
and (5) of subdivision (c) of Section 220-10 and such property has become a physical
component part of the property upon which the services are performed or has been
transferred to the purchaser of the service in conjunction the performance of the service
subject to tax, except that such refund or credit may not exceed the combined state and
local taxes, if any, paid, pursuant to article twenty-eight of the Tax Law and under the tax
imposed by this article, on the sale or use of the service in connection with which such
property was used. No interest shall be allowed or paid upon any refund made or credit
allowed pursuant to this subdivision.
f) The taxes imposed under subdivisions (a), (c) and (d) of Section 220-10 shall be
paid at the rate of three percent upon all sales made and services rendered on or after
March 1, 1989. With respect to the tax rate of three percent effective March 1, 1989, the
provisions of subdivisions (b), (c), (d) and (e) of this section apply, except that for
purposes of this subdivision, all references in said subdivisions (b), (c) and (d) to an
effective date shall be read as referring to March 1, 1989, and the reference in
subdivisions (b) to the date immediately preceding the effective date shall be read as
referring to February 28, 1989. Nothing herein shall be deemed to exempt from tax at the
rate in effect prior to March 1, 1989, any transaction which may not be subject to the
lowered tax in effect on that date.
SECTION 220-12. Imposition of compensating use tax. Except to the extent that
property or services have already been or will be subject to the sales tax under this
enactment, there is hereby imposed on every person a use tax for the use within this
taxing jurisdiction on and after March 1, 1989, except as otherwise exempted under this
enactment, (A) if any tangible personal property purchased at retail (B) of any tangible
personal property manufactured, processed or assembled by the user if items of the
same kind of tangible personal property are offered for sale by him in the regular course
of business, (C) of any of the services described in paragraph one of subdivision (c) of
section two, and (D) of any tangible personal property, however acquired, where not
acquired for purposes of resale, upon which any of the services described under
paragraphs two and three of subdivision (c) of section two have been performed. For
purposes of clause (A) of this section, the tax shall be at the rate of three percent of the
consideration given or contracted to be given for such property, or for the use of such
property, but excluding any credit for tangible personal property accepted in part
payment and intended for resale, plus the cost of transportation except where such cost
is separately stated in the written contract, if any, and on the bill rendered to the
purchaser. For purposes of clause (B) of this section, the tax shall be at the rate of three
percent of the price at which items of the same kind of tangible personal property are
offered for sale by the user, and the mere storage, keeping, retention or withdrawal from
storage of tangible personal property by the person who manufactured, processed or
assembled such property shall not be deemed a taxable use by him. Notwithstanding the
foregoing, for purposes of clause (B) of this section, there shall be no use tax on any
portion of such price which represents the value added by the user to tangible personal
property which he fabricates and installs to the specifications of an addition or capital
improvement to real property, property or land, as the terms real property, property or
land are defined in the real property tax law, over and above the prevailing normal
purchase price prior to such fabrication of such tangible personal property which a
manufacturer, producer or assembler would charge an unrelated contractor who
similarly fabricated and installed such tangible personal property to the specifications of
an addition or capital improvement to such real property, property or land. For purposes
of clauses (C) and (D) of this section, the tax shall be at the rate of three percent of the
consideration given or contracted to be given for the service, including the consideration
for any tangible personal property transferred in conjunction with the performance of the
service, plus the cost of transportation of property so transferred and of the tangible
personal property upon which the service was performed, except where such cost is
separately stated in the written contract, if any, and on the bill rendered to the purchaser.
SECTION 220-12 A. Imposition of additional rate of sales and compensating use
taxes.
Pursuant to the authority of section 1210 of the Tax Law, in addition to the sales and
compensating use taxes imposed by sections 220-10 and 220-12 of this article, there is
hereby imposed and there shall be paid an additional one percent rate of such sales and
compensating use taxes, for the period beginning September 1, 2007, and ending
November 30, 2011. Such additional taxes shall be identical to the taxes imposed by
such sections 220-10 and 220-12 and shall be administered and collected in the same
manner as such taxes. All of the provisions of this article relating or applicable to the
administration and collection of taxes imposed by such sections 220-10 and 220-12 shall
apply to the additional taxes imposed by this section, including the applicable
transitional provisions, limitations, special provisions, exemptions, exclusions, refunds
and credits as are set forth in this article, with the same force and effect as if those
provisions has been incorporated in full into this section and had expressly referred to
the additional taxes imposed by this section.
SECTION 220-13. Special rules for computing receipts and consideration.
a) The retail sales tax imposed under subdivision (a) of Section 220-10 and the
compensating use tax imposed under Section 220-12, when computed in respect to
tangible personal property whenever manufactured, processed or assembled and used
by such manufacturer, producer or assembler in the regular course of business within
this county, shall be based on the price at which items of the same kind of tangible
personal property are offered for sale by him, except to the extent otherwise provided in
Section 220-12 hereof.
b) Tangible personal property, which has been purchased by a resident of this
County outside of this County for use outside of this County and subsequently becomes
subject to the compensating use tax imposed under this resolution shall be taxed on the
basis of the purchase price of such property, provided, however:
1) That where a taxpayer affirmatively shows that the property was used outside this
County by him for more than six months prior to its use within this County such property
shall be taxed on the basis of current market value of the property at the time of its first
use within this County. The value of such property, for compensating use tax purposes,
may not exceed its cost.
2) That the compensating use tax on such tangible personal property brought into
this County (other than for complete consumption or for incorporation into real property
located in this County) and used in the performance of a contract or subcontract within
this County by a purchaser or user for a period of less than six months may be based, at
the option of the taxpayer, on the fair rental value of such property for the period of use
within this County.
c) With respect to property leased, or sold under a contract deferring payments, tax
shall be payable at such times and in such amounts as may be prescribed by the state
tax commission as provided in Section 1132 of the Tax Law.
d) If the state tax commission has prescribed or shall prescribe schedules of the
amount of tax to be collected upon each gallon of motor fuel and diesel motor fuel sold
at retail service stations, and upon each pack of cigarettes, as provided in Section IIII of
the Tax Law, the tax thereon shall be collected as prescribed in such schedules.
SECTION 220-14. Exemptions from sales and use taxes.
a) Receipts from the following shall be exempt from the tax on retail sales imposed
under subdivision (a) of Section 2 and the compensating use tax imposed under Section
220-12.
1) Food, food products, beverages, dietary foods, and health supplements, sold for
human consumption but not including (i) candy and confectionery, (ii) fruit drinks which
contain less than seventy percent of natural fruit juice, (iii) soft drinks, sodas and
beverages such as are ordinarily dispensed at soda fountains or in connection therewith
(other than coffee, tea or cocoa) and (iv) beer, wine or other alcoholic beverages, all of
which shall be subject to the retail sales and compensating use taxes, whether or not the
item is sold in liquid form. Nothing herein shall be construed as exempting food or drink
from the tax imposed under subdivision (d) of Section 220-10.
2) Water, when delivered to the consumer through mains or pipes.
3) Drugs and medicines intended for use, internally or externally, in the cure,
mitigation, treatment or prevention of illnesses or diseases in human beings and
products consumed by humans for the preservation of health but not including medical
equipment and supplies other than such drugs and medicines, or cosmetics or toilet
articles notwithstanding the presence of medicinal ingredients therein.
4) Prosthetic aids, hearing aids, or eyeglasses and artificial devices designed for the
use of a particular individual to correct or alleviate physical incapacity.
5) Newspapers and periodicals.
6) Tangible personal property except property incorporated in a building or
structure, for the use or consumption directly and predominantly in the production for
sale of tangible personal property by farming, including stock, dairy, poultry, fruit, fur
bearing animal, and truck farming. The term farming shall also include ranching,
operating nurseries, greenhouses or other similar structures used primarily for the
raising of agricultural, horticultural or floricultural commodities, and operating orchards.
7) Tangible personal property sold by a mortician, undertaker or funeral director.
However, all tangible personal property solid to a mortician, under taker or funeral
director for use in the conducting of funerals shall not be deemed a sale for resale within
the meaning of paragraph (4) of subdivision (b) of Section 220-9 of this resolution and
shall not be exempt from the retail sales tax.
8) Commercial vessels primarily engaged in interstate or foreign commerce and
property used by or purchased for the use of such vessels for fuel, provisions, supplies,
maintenance and repairs (other than articles purchased for the original equipping of a
new ship).
9) Fuel sold to an airline for use in its airplanes.
10) Tangible personal property purchased for use or consumption directly and
predominantly in research and development in the experimental or laboratory sense.
Such research and development shall not be deemed to include the ordinary testing or
inspection of materials or products for quality control, efficiency surveys, management
studies, consumer surveys, advertising, promotions or research in connection with
literary, historical or similar projects.
11) The flags of the United States of America and the State of New York.
12) Tangible personal property sold through coin-operated vending machines at ten
cents or less, provided the retailer is primarily engaged in making such sales and
maintains records satisfactory to the state tax commission.
13) Motor vehicles, as such term is defined in section one hundred twenty-five of the
vehicle and traffic law, sold by a husband or wife to his or her spouse, or by a parent to
his or her child, or by a child to his or her parent. Provided, however, this exemption
shall not apply if the vendor is a dealer as defined in section four hundred fifteen of the
vehicle and traffic law.
14) Tangible personal property sold to a contractor, subcontractor or repairman for
use in erecting a structure or building of an organization described in subdivision (a) of
section seven, or adding to, altering or improving real property, property or land of such
an organization, as the terms real property, property or land are defined in the real
property tax law; provided, however, no exemption shall exist under this paragraph
unless such tangible personal property is to become an integral component part of such
structure, building or real property.
15) Tangible personal property sold to a contractor, subcontractor or repairman for
use in maintaining, servicing or repairing real property, property or land of an
organization described in subdivision (a) of section seven, as the terms real property or
land are defined in the real property tax law; provided, however, no exemption shall exist
under this paragraph unless such tangible personal property is to become an integral
component part of such structure, building or real property.
16) Tangible personal property sold by a contractor, subcontractor or repairman to a
person other than an organization described in subdivision (a) of section seven, for
whom he is adding to, or improving real property, property or land by a capital
improvement, or for whom he is about to do any of the foregoing, if such tangible
personal property is to become an integral component part of such structure, building or
real property, provided, however, that if such a sale is made pursuant to a contract
irrevocably entered into before September first, nineteen hundred sixty-nine, no
exemption shall exist under this paragraph.
17) Tangible personal property sold by a person at his residence provided such
person does not engage in such sales for more than three days in a calendar year and
such person or any member of his household does not conduct a trade or business in
which similar items are sold, and the gross receipts from such sales can reasonably be
expected not to exceed two hundred dollars in a calendar year. This exemption shall not
apply to sales at a private residence conducted by an auctioneer, sheriff or other third
party or a sale held to liquidate an estate. This exemption shall not apply to the sale of
boats, snowmobiles or motor vehicles except such sales of motor vehicles within the
exemptions of paragraph thirteen of subdivision (a) of this section.
18) Cartons, containers, and wrapping and packaging materials and supplies, and
components thereof for use and consumption by a vendor in packaging or packing
tangible personal property for sale, and actually transferred by the vendor to the
purchaser.
b) (i) Telephony and telegraphy and telephone and telegraph service used by
newspapers, radio broadcasters and television broadcasters in the collection or
dissemination of news shall be exempt from the tax imposed under subdivision (b) of
Section 2 if the charge for such service is a toll charge or a charge for mileage services,
including the associated station terminal equipment.
ii) Gas, electricity, refrigeration and steam, and gas, electric, refrigeration and
steam service of whatever nature for use or consumption directly and exclusively in
research and development in the experimental or laboratory sense shall be exempt from
the tax imposed under subdivision (b) of Section 220-10. Such research and
development shall not be deemed to include the ordinary testing or inspection of
materials or products for quality control, efficiency surveys, management studies,
consumer surveys, advertising, promotions or research in connection with literary,
historical or similar projects.
c) All sales of tangible personal property for use or consumption directly and
predominantly in the production of tangible personal property, gas, electricity,
refrigeration or steam, for sale, by manufacturing, processing, generating, assembling,
refining, mining, extracting, farming, agriculture, horticulture or floriculture, and all sales
of telephone central office equipment and station apparatus or comparable telegraph
equipment for use directly and predominantly in receiving at destination or in initiating
and switching telephone or telegraph communication shall be exempt from the taxes
imposed under subdivisions (a) and (b) of Section 220-10.
d) Services otherwise taxable under paragraph (1), (2) or (3) of subdivision (c) of
Section 220-10 herein shall be exempt from tax under this article if the tangible personal
property upon which services were performed is delivered to the purchaser outside the
County for use outside the County.
e) Telephone and telegraph service paid for by inserting coins in coin-operated
telephones where the charge is ten cents or less shall be exempt from the tax imposed
under subdivision (b) of Section 220-10.
f) Services rendered by a veterinarian licensed and registered as required by the
education law which constitute the practice of veterinary medicine as defined in said law,
including hospitalization for which no separate boarding charge is made, shall not be
subject to tax under paragraph (3) of subdivision (3) of Section 220-10, but the exemption
allowed by this subdivision shall not apply to other services provided by a veterinarian to
pets and other animals, including, but not limited to, boarding, grooming and clipping.
Articles of tangible personal property designed for use in some manner relating to
domestic animals or poultry, when sold by such a veterinarian, shall not be subject to tax
under subdivision (a) of Section 220-10 or under Section 220-14. However, the sale of
any such articles of tangible personal property to a veterinarian shall not be deemed a
sale for resale within the meaning of paragraph (4) of subdivision (b) of Section 220-9
and shall not be exempt from retail sales tax.
g) Services otherwise taxable under paragraph (3) of subdivision (c) of section two
shall be exempt from tax if performed upon prosthetic aids, hearing aids, or eye glasses
and artificial devices designed for the use of a particular individual to correct or alleviate
physical incapacity.
SECTION 220-15. Exempt organizations.
a) Except as otherwise provided in this section, any sale or amusement charge by or
to any of the following or any use or occupancy by any of the following shall not be
subject to the sales and compensating use taxes imposed under this article.
1) The State of New York, or any of its agencies, instrumentalities, public corporation
created pursuant to agreement or compact with another state of Canada or political
subdivisions where it is the purchaser, user or consumer, or where it is a vendor of
services or property of a kind not ordinarily sold by private persons;
2) The United States of America, and any of its agencies and instrumentalities,
insofar as it is immune from taxation where it is the purchaser, user or consumer, or
where it sells services or property of a kind not ordinarily sold by private persons;
3) The United Nations or any international organization of which the United States of
America is a member where it is the purchaser, user or consumer, or where it sells
services or property of a kind not ordinarily sold by private persons; and
4) Any corporation, association, trust, or community chest, fund or foundation,
organized and operated exclusively for religious, charitable, scientific, testing for public
safety, literary or educational purposes, or for the prevention of cruelty to children or
animals, no part of the net earnings of which inures to the benefit of any private
shareholder or individual, no substantial part of the activities of which is carrying on
propaganda, or otherwise attempting to influence legislation, and which does not
participate in, or intervene in (including the publishing or distributing of statements), any
political campaign on behalf of any candidate for public office.
5) A post or organization of war veterans, or an auxiliary unit or society of, or a trust
or foundation for, any such post or organization:
A) organized in this state,
B) at least seventy-five percent of the members of which are war veterans and
substantially all of the other members of which are individuals who are veterans (but not
war veterans), or are cadets, or are spouses, widows or widowers of war veterans or
such individuals, and
C) no part of the net earnings of which inures to the benefit of any private
shareholder or individual.
D) The following Indian nations or tribes residing in New York State: Cayuga, Oneida,
Onongada, Poospatuck, Saint Regis, Mohawk, Seneca, Shinnecock, Tonawana,
Tuscarora, where it is the purchaser, user or consumer.
b) Nothing in this section shall exempt:
1) retail sales of tangible personal property by any shop or store operated by an
organization described in paragraph (4) or paragraph (5) of subdivision (a) of this
section, or
2) sales of food or drink in or by a restaurant, tavern or other establishment operated
by an organization described in paragraph (1), paragraph (4) or paragraph (5) of
subdivision (a) of this section, other than sales exempt under paragraph (ii) of
subdivision (d) of Section 220-10, from the taxes imposed hereunder, unless the
purchaser is an organization exempt under this section.
C) Where any organization described in paragraph (4) of subdivision (a) of this
section carries on its activities in furtherance of the purposes for which it was organized,
in premises in which, as part of said activities, it operates a hotel, occupancy of rooms in
the premises and rents therefrom received by such corporation or association shall not
be subject to tax hereunder.
d) (1) Except as provided in paragraph (2) of this subdivision, any admissions all
of the proceeds of which inure exclusively to the benefit of the following organizations
shall not subject to any of the taxes imposed under subdivision (f) of Section 220-10.
A) An organization described in paragraph (4) or (5) of subdivision (a) of this section;
B) A society or organization conducted for the sole purpose of maintain symphony
orchestras or operas and receiving substantial support from voluntary
contributions;
C) National guard organizations; or
D) A police or fire department of a political subdivision of the state, or a voluntary
fire or ambulance company or exclusively to a retirement, pension or disability
fund for the sole benefit of members of a police or fire department or to a fund for
the heirs of such members.
2) The exemption provided under paragraph (1) of this subdivision shall not apply in
the case of admission to:
A) Any athletic game or exhibition unless the proceeds shall inure exclusively to the
benefit of elementary or secondary schools or unless in the case of an athletic
game between two elementary or secondary schools, the entire gross proceeds
from such game shall inure to the benefit of one or more organizations described
in paragraph (4) of subdivision (a) of this section; or
B) Carnivals, rodeos, or circuses in which any professional performer or operator
participates for compensation.
3) Admission charges for admission to the following places or events shall not be
subject to any of the taxes imposed under subdivision (f) of Section 220-10.
A) Any admission to agricultural fairs if no part of the net earnings thereof inures to
the benefit of any stockholders or members of the association conducting the
same; provided the proceeds therefrom are used exclusively for the improvement,
maintenance and operation of such agricultural fairs.
B) Any admission to a home or garden which it temporarily open to the general
public as a part of a program conducted by a society or organization to permit the
inspection of historical homes and gardens; provided no part of the net earnings
thereof inures to the benefit of any private stockholder or individual.
C) Any admissions to historic sites, houses and shrines, and museums conducted in
connection therewith, maintained and operated by a society or organization
devoted to the preservation and maintenance of such historic sites, houses,
shrines and museums, provided no part of the net earnings thereof inures to the
benefit of any private stockholder or individual.
D) Any admissions to historic sites, houses and shrines, and museums conducted in
connection therewith, maintained and operated by a society or organization
devoted to the preservation and maintenance of such historic sites, houses,
shrines and museums, provided no part of the net earnings thereof inures to the
benefit of any private stockholder or individual.
SECTION 220-16. Deliveries outside the County; deliveries within the County of
property sold or serviced elsewhere.
Where a sale of tangible personal property or services other than those described in
subdivision (b) of Section 220-10, including an agreement therefor, is made in this
County, but the property sold or the property upon which the services were performed is
or will be delivered to the purchase elsewhere, such sale shall not be subject to tax
under this article. However, if delivery occurs or will occur in a city, county or school
district imposing a tax on the sale or use of such property, pursuant to the authority of
Article 29 of the Tax Law, the vendor shall be required to collect from the purchaser, as
provided in Section twelve hundred fifty-four of the Tax Law of the State of New York, the
aggregate sales or compensating use taxes imposed by the city, if any, county and
school district in which delivery occurs or will occur, for distribution by the state tax
commission to such taxing jurisdiction or jurisdictions.
Where a sale of tangible personal property or services other than those described in
subdivision (b) of Section 220-10, including an agreement therefore, is made outside this
County, but the property sold or property upon which the services were performed is or
will be delivered to the purchaser in this County, such sale and use of such property or
services shall be subject to tax under this article, and the vendor shall be subject to tax
under this article, and the vendor shall be required to collect from the purchaser, as
provided in Section twelve hundred fifty-four of the Tax Law of the State of New York the
sale or use tax imposed by this resolution, for distribution by the state tax commission to
this County.
For the purposes of this section, delivery shall be deemed to include transfer of
possession to the purchaser and the receiving the property by the purchaser.
SECTION 220-17. Certain sale of motor vehicles; proof required for registration
of motor vehicles.
a) Where a sale of a motor vehicle, including an agreement therefore, is made in the
County to a nonresident thereof, such sale shall not be subject to tax under this article,
despite the fact that such motor vehicle is delivered to the purchaser within this County
provided the purchaser furnishes to the vendor, prior to taking delivery, proof
satisfactory to the tax commission that the purchaser:
1) is a nonresident of this County;
2) has no permanent place of abode within this County;
3) is not engaged in carrying on in this County any employment, trade, business or
profession in which the motor vehicle will be used in this County, and such other proof
as the tax commission may require to insure proper administration of the taxes imposed
under subdivision (a) of Section 220-10.
However, if the purchaser resides in a city, county or school district imposing a tax
on the use of such motor vehicle, the vendor shall be required to collect from the
purchaser, as provided in Section twelve hundred fifty-four of the Tax Law of the State of
New York, the aggregate compensating use taxes imposed by the city, if any, county and
school district in which the purchaser resides, for distribution by the state tax
commission to such taxing jurisdiction of jurisdictions.
b) A vendor shall not be liable for failure to collect tax on such sale of a motor
vehicle provided the proof furnished to him by the purchaser pursuant to subdivision (a)
of this section shows that the purchaser’s residence is not in any city, county or school
district which imposes a tax on the use of such motor vehicle, and provided the vendor
keeps such proof available for inspection by the state tax commission and further
provided that such proof is not known by the vendor, prior to making physical delivery of
the motor vehicle, to be false.
c) For purposes of this section, the term “motor vehicle” shall include a motor
vehicle as defined in section one hundred twenty-five of the Vehicle and Traffic law of the
State of New York, and a trailer as defined in section one hundred fifty-six of such law.
SECTION 220-18. Territorial limitations.
Any tax imposed under the authority of this article shall apply only within the
territorial limits of this County.
SECTION 220-18 A. Exemptions from use tax.
The following uses of property shall not be subject to the compensating use tax
imposed under this article:
1) (a) In respect to the use of property used by the purchaser in this county prior
to June 1, 1977.
(b) In respect to the additional tax of one percent imposed effective March 1, 1981, in
respect to the use of property used by the purchaser in this county prior to March 1,
1981.
(c) In respect to the additional tax of one-half of one percent imposed effective
December 1, 1983, in respect to the use of property used by the purchaser in this county
prior to December 1, 1983.
(d) In respect to the reduced tax of one-half of one percent reduced effective
September 1,1987, in respect to the use of property used by the purchaser in this county
prior to September 1, 1987.
(e) In respect to the additional tax of one percent imposed effective March 1, 1989, in
respect to the use of property used by the purchaser in this county prior to March 1,
1989.
(f) With respect to the additional one-half of one percent rate of taxes imposed for
the period beginning September 1, 2005, and ending August 31, 2007, in respect to the
use of property used by the purchaser in this county prior to September 1, 2005.
(g) With respect to the additional one percent rate of taxes imposed for the period
beginning September 1, 2007, and ending November 30, 2011, in respect to the use of
property used by the purchaser in this county prior to September 1, 2007.
2) In respect to the use of property purchased by the user while a nonresident of this
County, except in the case of tangible personal property which the user, in the
performance of a contract, incorporates into real property located in the County. A
person while engaged in any manner in carrying on in this County any employment,
trade, business or profession, shall not be deemed a nonresident with respect to the use
in this County of property in such employment, trade, business or profession.
3) In respect to the use of property or services upon the sale of which the purchaser
would be expressly exempt from the taxes imposed under subdivision (a), (b), or (c) of
Section 220-10.
4) In respect to the use of property which is converted into or becomes a component
part of a product produced for sale by the purchaser.
5) In respect to the use of paper in the publication of newspapers and periodicals.
6) (A) In respect to the use of property or services to the extent that a retail sales
tax or a compensating use tax was legally due and paid thereon, without any right to a
refund or credit thereof, to (a) any municipal corporation in this state or (b) any other
state or jurisdiction within any other state, but only when it is shown that such other
state jurisdiction allows a corresponding exemption with respect to the sale or use of
tangible personal property or of any of the services upon which such a sale or
compensating use tax was paid to this State and any of its municipal corporations,
except as provided in subparagraph (B) of paragraph (6) of this section.
B) To the extent that a compensating use tax imposed by this article and the
compensating use tax imposed by Article 28 of the Tax Law are at a higher aggregate
rate than the rate of tax imposed in any other state or jurisdiction within any other state,
the exemption provided in subparagraph (A) of paragraph 6 of this section shall be in
applicable and the taxes imposed by this resolution and by Article 28 shall apply to the
extent of the difference between such aggregate rate and the rate paid in such other state
or jurisdiction. Where a retail sales tax or a compensating use tax was legally due and
paid to any municipal corporation in the state, without any right to a refund or credit
thereof, with respect to the sale or use of tangible personal property or any of the
services subject to sales or compensating use tax, if the use of such property or services
is then subject to the compensating use tax imposed by this resolution and such tax is at
a higher rate than the rate of tax imposed by the first municipal corporation, the tax
imposed by this article shall also apply but only to the extent of the difference in such
rates.
C) For the purposes of this paragraph, a payment to the State Tax Commission of a
tax imposed by a municipal corporation shall be deemed a payment to such municipal
corporation.
SECTION 220-19. Refunds or credits based on proof of certain uses.
a) Subject to the conditions and limitations provided for herein, a refund or credit
shall be allowed for a tax paid pursuant to subdivision (a) of Section 220-10 or Section
220-12. (1) on the sale or use within this County of tangible personal property if the
purchaser or user, in the performance of a contract, later incorporates that tangible
personal property into real property located outside this county; (2) on the sale or use of
tangible personal property purchased in bulk, or any portion thereof, which is stored and
not used by the purchaser or user within this county if that property is subsequently
reshipped by such purchaser or user to a point outside this county for use outside this
county; (3) on the sale to or use by a contractor or subcontractor of tangible personal
property if that property is used by him solely in the performance of a pre-existing lump
sum or unit price construction contract; or (4) on the sale or use within this county of
tangible personal property, not purchased for resale, if the use of such property in this
county is restricted to fabricating such property (including incorporating it into or
assembling it with other tangible personal property), processing, printing or imprinting
such property is then shipped to a point outside this county for use outside this county.
(For the purposes of clause (3) of the preceding sentence, the term “Pre-existing lump
sum or unit price construction contract” shall mean a contract for the construction of
improvements to real property under which the amount payable to the contractor or
subcontractor is fixed without regard to the costs incurred by him in the performance
thereof, and which (i) was irrevocably entered into prior to the date of the enactment of
this article or the enactment of a law increasing the rate of tax imposed under this article,
or (ii) resulted from the acceptance by a governmental agency of a bid accompanied by a
bond or other performance guaranty which was irrevocably submitted prior to such
date.) Where the tax on the sale or use of such tangible personal property has been paid
to the vendor, to qualify for such refund or credit, such tangible personal property must
be incorporated into real property as required in clause (1) above, reshipped as required
in clause (2) above or used in the manner described in clauses (3) or (4) above within
three years pursuant to article twenty-eight of the Tax Law. With respect to a sale or use
described in clause (3) above, the purchaser or user shall be entitled to a refund or credit
of the amount of the taxes imposed by this article if enacted later than the date of such
contract or bid, or of the amount reflecting an increase in the rate of tax enacted later
than said date, as the case may be, but only to the extent that all such sales and use
taxes paid on such sale or use under the aggregate statewide and local taxes imposed
under article twenty-eight and by authority of article twenty-nine exceeded an amount
computed by applying against such sale of use the aggregate of the rates of statewide
and local sales and use taxes that were in effect at the time such contract was entered
into or such bid was submitted.
b) Subject to the conditions and limitations provided for in this subdivision, a refund
or credit shall be allowed for a tax paid pursuant to subdivision (a) of section two or
section four on the sale to or use by an omnibus carrier described in this subdivision of
any omnibus, and of parts, equipment, lubricants, motor fuel, diesel motor fuel,
maintenance, servicing or repair purchased and used in the operation of any such
omnibus by carrier. Any such omnibus carrier must provide local transit service in this
state and operate pursuant to a certificate of public convenience and necessity issued by
the commissioner of transportation of this state or by the interstate commerce
commission of the United States or pursuant to the contract, franchise or consent
between such carrier and a city having a population of more than a million inhabitants, or
any agency of such city. The amount of such refund or credit shall be determined by
first computing the local transit service percentage which shall be the proportion that
such carrier’s vehicle mileage in local transit service in this state in the calendar year
immediately preceding the end of the quarterly return period, prescribed by section
eleven hundred thirty-six of the Taw-Law, to which such refund or credit relates bears to
such carrier’s total mileage operated in this state in such year. An omnibus carrier which
was not engaged in local transit service in the preceding calendar year shall determine
such percentage with respect to its first four quarterly returns filed pursuant to section
eleven hundred thirty-six of the Tax Law, by using the proportion that such carrier’s
vehicle mileage in local transit service in this state in the first three months of such
operation bears to such carrier’s total mileage operated in this state in such period. The
amount of the refund or credit allowable on the local tax paid on such purchases or uses
then shall be determined in accordance with the following table:
If the local transit service percentage is: The refund or credit is:
1) Less than 10 percent 1) None
2) 10 percent 2) 10 percent of such tax
3) Greater than 10 percent 3) 10 percent plus (the product of 1.5
but less than 70 percent times each whole percent in
excess
of 10 percent of such tax)
4) 70 percent or more 4) 100 percent of such tax
For purposes of this subdivision, local transit service, vehicle mileage and total mileage
operated shall be defined by rule or regulation of the state tax commission and records
satisfactory to the tax commission shall be maintained by the carrier. An application for
a refund or credit pursuant to this subdivision must be filed with such commission within
the time provided by subdivision (a) of section eleven hundred thirty-nine of the Tax Law.
Such application shall be in such form as the tax commission may prescribe. Where an
application for credit has been filed, the applicant may immediately take such credit on
the return which is due coincident with or immediately subsequent to the time that he
files his application for credit. However, the taking of the credit on the return shall be
deemed to be part of the application for credit and shall be subject to the provisions in
respect to applications for credit in section eleven hundred thirty-nine of the Tax Law as
provided in subdivision (e) of such section.
c) A refund or credit equal to the amount of sales or compensating use tax imposed
by article twenty-eight of the tax law and under this article and paid on the sale or use of
tangible personal property shall be allowed the purchaser where such property is later
used by the purchaser in performing a service subject to tax under paragraphs (1), (2), (3)
or (5) of subdivision (c) or section 220-10 or under section 220-12 and such property has
become a physical component part of the property upon which the service is performed
or has been transferred to the purchaser of the service in conjunction with the
performance of the service subject to tax or if a contractor, subcontractor or repairman
purchases tangible personal property and later makes a retail sale of such tangible
personal property, the acquisition of which would not have been a sale at retail to him
but for the last sentence of subparagraph (i) of paragraph (4) of subdivision (b) of section
one. An application for the refund or credit provided for herein must be filed with the tax
commission within the time provided by subdivision (a) of section eleven hundred thirtynine of the tax law. Such application shall be in such form as the tax commission may
prescribe. Where an application for credit has been filed, the applicant may immediately
take such credit on the return which is due coincident with or immediately subsequent to
the time that he files his application for credit. However, the taking of the credit on the
return shall be deemed to be part of the application for credit. The procedure for
granting or denying such applications for refund or credit and review of such
determinations shall be as provided in subdivision (e) of section eleven hundred thirtynine of the tax law.
SECTION 220-20. Administration and collection.
The taxes imposed by this article under the authority of Article 29 of the Tax Law shall
be administered and collected by the State Tax Commission in the same manner as the
taxes imposed under Article 28 of the Tax Law are administered and collected by such
Commission. 11 of the provisions of said Article 28 relating to or applicable to the
administration and collection of the taxes imposed by that article shall apply to the taxes
imposed by this article, including sections eleven hundred one, eleven hundred six (e),
eleven hundred eleven, eleven hundred eighteen (b), eleven hundred nineteen and eleven
hundred thirty-one through eleven hundred forty-seven, together with any amendment
thereto, with the same force and effect as if those provisions had been incorporated in
full into this article except as otherwise provided in section twelve hundred fifty of the
Tax Law.
SECTION 220-21. Disposition of Revenues.
Net collections distributed to this taxing jurisdiction pursuant to section twelve
hundred sixty-one of the Tax Law of the State of New York shall be disposed of as
follows:
(a) 100 percent of such monies is hereby set aside for county purposes and shall be
available for any county purpose.

(b) As used in this section the following terms shall mean or include:

(1) Net collections. The moneys collected from the taxes imposed by this enactment,
after deducting therefrom expenses of administration and collection and amounts
refunded or to be refunded.
(2) General town taxes. Taxes levied for any town purpose, including highways, upon
the entire area of a town.
(3) Full valuation of real property. The assessed valuation of real property divided by
the equalization rate as determined in accordance with Article 8 of the Real Property Tax
Law.
(4) Part-town activities. Activities of town government, including highway programs,
which are chargeable to the area of the town outside of villages, exclusive of special
district purposes, unless such special district is a fire protection district coterminous
with the area of a town outside of villages.
SECTION 220-22. Construction and Enforcement
This article shall be construed and enforced in conformity with Articles 28 and 29 of
the Tax Law of the State of New York pursuant to which the same is enacted.
SECTION 220-23. Separability
If any provision of this article 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 article 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 2. Effective date.
This Local Law shall take effect immediately.