§ 110. Special city and village taxes. In order to obtain funds with
which to make capital or periodic subsidies pursuant to section
ninety-four a city or a village having a population of five thousand or
more as determined by the last federal census may, and in order to incur
indebtedness pursuant to any of the provisions of this chapter, in
excess of the limitations prescribed by any article of the constitution,
other than article eighteen, a city or such village shall levy one or
more of the following taxes:

(a) An excise tax on the sale of tickets of admission to places of
public exhibition, amusement or entertainment for which a payment is
exacted. Such tax shall not be in excess of the following rates: one
cent on each admission charge not in excess of fifty cents per person,
exclusive of all other taxes; two cents on each admission charge in
excess of fifty cents, but not in excess of one dollar per person; five
cents on each admission charge in excess of one dollar, but not in
excess of two dollars per person; ten cents on admission charges in
excess of two dollars per person.

(b) An excise tax on the possession of each telephone connected with
any public telephone exchange now or hereafter installed on the premises
of subscribers for telephone service in any place other than a building
or space owned or leased by any federal, state or municipal government
or public authority. Such tax shall not be in excess of five cents per
month for each such telephone and shall be imposed upon the individual,
copartnership or corporation occupying the premises in which such
telephone is installed. The local law imposing such tax shall provide
that the amount of the tax shall be paid by such individual,
copartnership or corporation occupying such premises, to the public
utility operating such public telephone exchange, for and on account of
the municipality and such public utility shall be liable for the
collection thereof; such public utility shall have the same right in
respect to collecting the tax from the occupant or in respect to
non-payment of the tax by the occupant, as if the tax were a part of the
service charge for such telephone and payable at the time such tax
becomes due and owing.

(c) An excise tax on occupancy. Such tax may be imposed upon any
individual, copartnership or corporation occupying premises in such
municipality as the owner, tenant or concessionaire for residence or for
any gainful purpose. Such tax shall be in an amount of not more than
twelve dollars per year for each separate premises so occupied, the rate
of tax to depend upon the size of such premises or upon such other
reasonable standard as may be fixed by local law. Such local law may
provide that any tax imposed upon a tenant and concessionaire shall be
paid by such tenant and concessionaire to the owner for and on account
of the municipality and the owner shall be liable for the collection and
the payment thereof; and that the owner shall have the same right in
respect to collecting the tax from such tenant or concessionaire, or in
respect to non-payment of the tax by the tenant or concessionaire, as if
the tax were a part of the rent of the premises occupied and such rent
were payable at the time such tax shall become due and owing.

For the purposes of this subdivision the word "premises" shall mean
any real property, or any part thereof, any kind of space, or structure,
except premises, as herein defined, which are located in, upon, above or
under any public street, highway or public place, separately occupied by
any person for his own use for gainful purpose or by any concessionaire
for such use for gainful purpose, whether by ownership, lease, sublease,
profit-sharing arrangement or otherwise.

(d) An excise tax on the sale of patent medicines, sold for
consumption within the territorial limits of such municipality. Such tax
shall not be in excess of ten per centum of the purchase price of such
patent medicines. The local law may provide that the amount of the tax
shall be paid by the purchaser to the vendor for and on account of the
municipality, and the vendor shall be liable for the collection and the
payment thereof; and the vendor shall have the same right in respect to
collecting the tax from the purchaser or in respect to non-payment of
the tax by the purchaser, as if the tax were a part of the purchase
price of the patent medicines, and payable at the time of the sale.

(e) (1) An excise tax on the sale of tobacco other than cigarettes
sold for consumption within the territorial limits of such municipality.
Such tax shall not be in excess of ten per centum of the purchase price
of such tobacco. The local law imposing such tax may provide that the
amount of the tax shall be paid by the purchaser to the vendor and for
and on account of the municipality, and the vendor shall be liable for
the collection and the payment thereof. The vendor shall have the same
right in respect to collecting the tax from the purchaser or in respect
to non-payment of the tax by the purchaser as if the tax were a part of
the purchase price of the tobacco, and payable at the time of the sale.

(2) Any city having a population of one million or more imposing
excise taxes on the sale of tobacco other than cigarettes pursuant to
paragraph one of this subdivision is hereby authorized to adopt and
amend local laws to administer, collect and enforce such taxes,
including the issuance of tax warrants in a manner consistent with the
issuance of warrants pursuant to chapter thirteen of title eleven of the
administrative code of the city of New York. Such enforcement shall
include but not be limited to the filing with the county clerk of a copy
of such warrants, the entry in the judgment docket of the information
specified in section 11-1314 of the administrative code of the city of
New York, and the creation of a lien upon the title to and interest in
real and personal property of the person against whom the warrant is
issued.

(f) An excise tax on the possession and operation of each vending
machine now or hereafter installed in any place other than a building or
space owned or leased by any federal, state or municipal government or
public authority. Such tax shall not be in excess of fifty cents per
month for each such machine and may be imposed upon the individual,
copartnership or corporation occupying the premises in which such
machine is installed. The local law imposing such tax may provide that
the amount of the tax shall be paid by such individual, copartnership or
corporation occupying such premises to the owner or distributor
operating such vending machine for and on account of the municipality
and such owner or operator shall be liable for the collection and the
payment thereof; and the owner or operator shall have the same right in
respect to collecting the tax from the occupant or in respect to
non-payment of the tax by the occupant, as if the tax were a part of the
charge for such vending machine and payable at the time such tax becomes
due and owing.

For the purposes of this subdivision the words "vending machine" mean
a machine which vends automatically or sells tangible personal property.

The revenues derived from the levy of such taxes shall be used
exclusively and solely for the purpose or purposes for which such taxes
are levied.