[Adopted 3-1-1973 as Art. II of Ch. 27 of the 1973 Code;
amended in its entirety 4-1-1982]
When used in this article, unless otherwise
expressly stated or unless the contention or subject matter may otherwise
require, the following words shall have the meanings indicated in
this section.
Includes natural persons, corporations, partnerships, joint-stock
companies and all other entities of any other kind capable of being
sued.
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.
Pursuant to the authority granted by § 85-a
of the General Municipal Law, a tax is hereby levied upon all persons
now conducting or who may hereafter conduct a transient retail business
within the corporate limits of the City. However, there shall be exempted
from this tax any person who would otherwise qualify for a tax exemption
pursuant to Article 4 of the Real Property Tax Law.
[Amended 10-2-2003 by L.L. No. 4-2003]
The tax levied by this article shall be based
upon the gross amount of sales by all persons conducting a transient
retail business and shall be at the same rate as other property is
taxed for the year in the City; provided, however, that if at the
time such tax becomes due and payable the tax rate for the current
year of the City has not been fixed, the same shall be estimated by
the Assessor of the City.
Every person conducting a transient retail business
shall on Monday of each week present to the City Clerk, at his/her
office, a verified statement showing the total sales made during the
preceding week and the amount of stock of merchandise in his/her possession
for sale at the closing of business on the preceding Saturday, and
shall pay on Monday of each week to the City Treasurer the amount
of tax as provided in this article for sales made during such previous
week.
The Mayor and any other officer of the City
designated by him/her for such purpose shall have power and authority
to enter any store or building in which a transient retail business
may be carried on at any time during business hours for the purpose
of ascertaining the amount of stock merchandise therein or sales made
and shall at all times have access to the books of such business.
No person shall conduct a transient retail business
within the City until he/she shall have obtained a permit in writing
to conduct such business from the Mayor and shall have deposited with
the City Treasurer the sum of $300 in cash as security for the payment
of the tax imposed by this article. Upon the filing with the City
Treasurer of satisfactory proof that the person so making such deposit
has discontinued such transient retail business, the City Treasurer
shall return such cash deposit or as much thereof as shall remain
in his/her hands after deducting all sums due the City under the provisions
of this article. Prior to issuance of said permit, the applicant shall
file with the City Clerk evidence of having obtained a sales tax certificate
number from the New York State Tax Commission. The security deposit
for payment of tax provided for herein shall not be required of any
owner of real property located in the City, provided said owner is
not delinquent in the payment of current or past realty taxes.
It shall be the duty of the owner, lessee or person in possession of any store, hotel, motel, house, building or structure within the City where transient retail business is to be conducted to notify the Chief of Police of the City of the date such business is to commence. Such notification shall be made at least 24 hours prior to the commencement of said business, and failure to so notify shall subject the owner of said property to a fine up to but not exceeding $100. Such notification shall not be required, provided the person responsible for such transient retail business has obtained a permit pursuant to § 257-7 of this article. Such permit shall be prominently displayed at all times during the period of such sales. It shall be the duty of the Chief of Police, upon receiving notice of such sales, to ensure that the proper permit has been issued and is in force throughout the period of such sales. Any person, as defined in § 257-2 of this article, who shall conduct a transient retail business without first obtaining the requisite permit or who shall fail to comply with any section of this article, shall be guilty of an offense punishable by a fine not to exceed $250.
