§ 85-a. Taxation of transient merchants. The legislative body of a
city, the town board of a town or the board of trustees of a village has
power to provide that a tax shall be levied upon all persons or
corporations conducting transient retail business therein, and may
provide for the collection of such tax by requiring a permit and bond,
cash deposit or other security before the commencement of business by
such persons or corporations. Such tax shall be based upon the gross
amount of sales and shall be at the same rate as other property is taxed
for the year in such city, town or village. If at the time such tax
becomes due and payable, the tax rate for the current year of such city,
town or village has not been fixed, the same shall be estimated by the
assessors thereof. An ordinance, local law or resolution providing for a
tax hereunder may require verified reports to be filed from time to time
relating to stock and sales, and may make such further requirements as
may be necessary in order to determine the amount of such tax, and to
provide for the collection thereof. A transient business is 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. If the place in which a business is conducted is rented or
leased for a period of six months or less, such fact shall be
presumptive evidence that the business carried on therein is a transient
business. Any person or corporation failing to pay said tax, or failing
to obey the provisions of an ordinance, local law or resolution adopted
hereunder, shall be guilty of a misdemeanor.