§ 110 — Special city and village taxes

§ 110. Special city and village taxes. In order to obtain funds with\nwhich to make capital or periodic subsidies pursuant to section\nninety-four a city or a village having a population of five thousand or\nmore as determined by the last federal census may, and in order to incur\nindebtedness pursuant to any of the provisions of this chapter, in\nexcess of the limitations prescribed by any article of the constitution,\nother than article eighteen, a city or such village shall levy one or\nmore of the following taxes:\n (a) An excise tax on the sale of tickets of admission to places of\npublic exhibition, amusement or entertainment for which a payment is\nexacted. Such tax shall not be in excess of the following rates: one\ncent on each admission charge not in excess of fifty cents per person,\nexclusive of all other taxes; two cents on each admission charge in\nexcess of fifty cents, but not in excess of one dollar per person; five\ncents on each admission charge in excess of one dollar, but not in\nexcess of two dollars per person; ten cents on admission charges in\nexcess of two dollars per person.\n (b) An excise tax on the possession of each telephone connected with\nany public telephone exchange now or hereafter installed on the premises\nof subscribers for telephone service in any place other than a building\nor space owned or leased by any federal, state or municipal government\nor public authority. Such tax shall not be in excess of five cents per\nmonth for each such telephone and shall be imposed upon the individual,\ncopartnership or corporation occupying the premises in which such\ntelephone is installed. The local law imposing such tax shall provide\nthat the amount of the tax shall be paid by such individual,\ncopartnership or corporation occupying such premises, to the public\nutility operating such public telephone exchange, for and on account of\nthe municipality and such public utility shall be liable for the\ncollection thereof; such public utility shall have the same right in\nrespect to collecting the tax from the occupant or in respect to\nnon-payment of the tax by the occupant, as if the tax were a part of the\nservice charge for such telephone and payable at the time such tax\nbecomes due and owing.\n (c) An excise tax on occupancy. Such tax may be imposed upon any\nindividual, copartnership or corporation occupying premises in such\nmunicipality as the owner, tenant or concessionaire for residence or for\nany gainful purpose. Such tax shall be in an amount of not more than\ntwelve dollars per year for each separate premises so occupied, the rate\nof tax to depend upon the size of such premises or upon such other\nreasonable standard as may be fixed by local law. Such local law may\nprovide that any tax imposed upon a tenant and concessionaire shall be\npaid by such tenant and concessionaire to the owner for and on account\nof the municipality and the owner shall be liable for the collection and\nthe payment thereof; and that the owner shall have the same right in\nrespect to collecting the tax from such tenant or concessionaire, or in\nrespect to non-payment of the tax by the tenant or concessionaire, as if\nthe tax were a part of the rent of the premises occupied and such rent\nwere payable at the time such tax shall become due and owing.\n For the purposes of this subdivision the word "premises" shall mean\nany real property, or any part thereof, any kind of space, or structure,\nexcept premises, as herein defined, which are located in, upon, above or\nunder any public street, highway or public place, separately occupied by\nany person for his own use for gainful purpose or by any concessionaire\nfor such use for gainful purpose, whether by ownership, lease, sublease,\nprofit-sharing arrangement or otherwise.\n (d) An excise tax on the sale of patent medicines, sold for\nconsumption within the territorial limits of such municipality. Such tax\nshall not be in excess of ten per centum of the purchase price of such\npatent medicines. The local law may provide that the amount of the tax\nshall be paid by the purchaser to the vendor for and on account of the\nmunicipality, and the vendor shall be liable for the collection and the\npayment thereof; and the vendor shall have the same right in respect to\ncollecting the tax from the purchaser or in respect to non-payment of\nthe tax by the purchaser, as if the tax were a part of the purchase\nprice of the patent medicines, and payable at the time of the sale.\n (e) (1) An excise tax on the sale of tobacco other than cigarettes\nsold for consumption within the territorial limits of such municipality.\nSuch tax shall not be in excess of ten per centum of the purchase price\nof such tobacco. The local law imposing such tax may provide that the\namount of the tax shall be paid by the purchaser to the vendor and for\nand on account of the municipality, and the vendor shall be liable for\nthe collection and the payment thereof. The vendor shall have the same\nright in respect to collecting the tax from the purchaser or in respect\nto non-payment of the tax by the purchaser as if the tax were a part of\nthe purchase price of the tobacco, and payable at the time of the sale.\n (2) Any city having a population of one million or more imposing\nexcise taxes on the sale of tobacco other than cigarettes pursuant to\nparagraph one of this subdivision is hereby authorized to adopt and\namend local laws to administer, collect and enforce such taxes,\nincluding the issuance of tax warrants in a manner consistent with the\nissuance of warrants pursuant to chapter thirteen of title eleven of the\nadministrative code of the city of New York. Such enforcement shall\ninclude but not be limited to the filing with the county clerk of a copy\nof such warrants, the entry in the judgment docket of the information\nspecified in section 11-1314 of the administrative code of the city of\nNew York, and the creation of a lien upon the title to and interest in\nreal and personal property of the person against whom the warrant is\nissued.\n (f) An excise tax on the possession and operation of each vending\nmachine now or hereafter installed in any place other than a building or\nspace owned or leased by any federal, state or municipal government or\npublic authority. Such tax shall not be in excess of fifty cents per\nmonth for each such machine and may be imposed upon the individual,\ncopartnership or corporation occupying the premises in which such\nmachine is installed. The local law imposing such tax may provide that\nthe amount of the tax shall be paid by such individual, copartnership or\ncorporation occupying such premises to the owner or distributor\noperating such vending machine for and on account of the municipality\nand such owner or operator shall be liable for the collection and the\npayment thereof; and the owner or operator shall have the same right in\nrespect to collecting the tax from the occupant or in respect to\nnon-payment of the tax by the occupant, as if the tax were a part of the\ncharge for such vending machine and payable at the time such tax becomes\ndue and owing.\n For the purposes of this subdivision the words "vending machine" mean\na machine which vends automatically or sells tangible personal property.\n The revenues derived from the levy of such taxes shall be used\nexclusively and solely for the purpose or purposes for which such taxes\nare levied.\n