[Adopted 1-8-1968 (Ch. 142, Art. II of the 1981 Code)]
As used in this article, the following terms
shall have the meanings indicated:
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.
A person who purchases property or to whom are rendered services,
the receipts from which are taxable under this article.
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.
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 therefor, including the rendering of any service
taxable under this article for a consideration or any agreement therefor.
Includes:
A person making sales of property or services,
the receipts from which are taxed by this article.
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.
[Amended 1-22-1968]
On and after the first day of March 1968, there
is hereby imposed and there shall be paid a tax of 3% upon the receipts
from every sale, other than sales for resale, of gas, electricity,
refrigeration and steam, and gas, electric, refrigeration and steam
service of whatever nature, and from every sale, other than sales
for resale, of telephony and telegraphy and telephone and telegraph
service of whatever nature, except interstate and international telephony
and telegraphy and telephone and telegraph service.
The tax imposed by this article shall be paid
with respect to receipts for property or services sold on or after
the first day of March 1968 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 service 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 the first day of March 1968 only where more than
1/2 of the number of days included in the month or other period billed
are days subsequent to the 29th day of February 1968; 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 the
first day of March 1968 for which no previous bill was rendered, excepting,
however, charges for services furnished before the date of the first
of such bills.
Receipts from the following shall be exempt
from the tax imposed by this article:
A.Â
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 tangible
personal property; gas, electricity, refrigeration or steam, for sale,
by manufacturing, processing, assembling, generating, refining, mining,
extracting, farming, agriculture, horticulture or floriculture.
B.Â
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. 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.Â
Telephony and telegraphy and telephone and telegraph
service used by newspapers, radio broadcasters and television broadcasters
in the collection or dissemination of news if the charge for such
services is a toll charge or a charge for mileage services, including
the associated station terminal equipment.
D.Â
Telephone and telegraph service paid for by inserting
coins in coin-operated telephones where the charge is $0.10 or less.
A.Â
Except as otherwise provided in this section, any
sale by or to any of the following shall not be subject to the tax
imposed under this article:
[Amended 1-22-1968]
(1)Â
The State of New York or 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 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)Â
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)Â
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.
(4)Â
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.
The tax imposed under the authority of this
article shall apply only within the territorial limits of the City
of Port Jervis, except that any establishment located partially within
this City and partially within a town or towns and receiving any services
or utilities provided by this City shall be deemed to be wholly within
the City for the purposes of the tax.
The tax imposed by this article 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 of the State of New
York are administered and collected by such Commission. All 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 but not limited to §§ 1101,
1111 and 1131 through 1147, with the same force and effect as if those
provisions had been incorporated in full into this article, except
as otherwise provided in § 1250 of the Tax Law.
A.Â
Net collections distributed to this City by the State
Tax Commission pursuant to § 1261 of the Tax Law of the
State of New York shall be paid into the treasury of the City, shall
be credited to and deposited in the general fund thereof and shall
be available for any City purpose. Expenditures from the proceeds
of the tax imposed by this article shall not be considered as part
of the cost of government within the meaning of any limitation on
expenditures contained in any general, special or local law applicable
to this City.
B.Â
As used in this section, "net collections" shall mean
the moneys collected from the taxes imposed pursuant to this article
after deducting therefrom expenses of administration and collection
and amounts refunded or to be refunded.
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.
