§ 1107. Temporary municipal assistance sales and compensating use
taxes for cities of one million or more. (a) General. On the first day
of the first month following the month in which a municipal assistance
corporation is created under article ten of the public authorities law
for a city of one million or more, in addition to the taxes imposed by
sections eleven hundred five and eleven hundred ten, there is hereby
imposed on such date, within the territorial limits of such city, and
there shall be paid, additional taxes, at the rate of four percent,
which except as provided in subdivision (b) of this section, shall be
identical to the taxes imposed by sections eleven hundred five and
eleven hundred ten. Such sections and the other sections of this
article, including the definition and exemption provisions, shall apply
for purposes of the taxes imposed by this section in the same manner and
with the same force and effect as if the language of those sections had
been incorporated in full into this section and had expressly referred
to the taxes imposed by this section.

(b) Exceptions. (1) The exemptions provided for in subdivision (c) of
section eleven hundred fifteen shall not apply to fuel, 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 gas, electricity, refrigeration or
steam. (2) The transitional provisions contained in section eleven
hundred six shall not apply to the taxes imposed by this section. (3)
Where a sale of tangible personal property or services, including an
agreement therefor, is made in a city in which the taxes imposed by
subdivision (a) of this section apply, but the property sold, the
property upon which the services were performed or such service is or
will be delivered to the purchaser elsewhere, such sale will not be
subject to taxes imposed by such subdivision (a). However, if delivery
occurs or will occur in any city where the tax imposed by such
subdivision (a) applies, a vendor will be required to collect from the
purchaser the sales or compensating use taxes imposed by this section.
For the purposes of this section delivery shall be deemed to include
transfer of possession to the purchaser and the receiving of the
property or of the service by the purchaser. (4) The provisions of
section twelve hundred fourteen shall be applicable to this section, but
any reference in that section to a local sales or use tax imposed by a
city shall mean the additional taxes imposed by subdivision (a) hereof.
(5) Where a retail sales tax or a compensating use tax was legally due
and paid to any municipal corporation in this state, without any right
to a refund or credit thereof, with respect to the sale or use of
tangible personal property or any of the services subject to sales or
compensating use tax, if the use of such property or services is then
subject to the compensating use tax imposed by this section and such tax
is at a higher rate than the rate of tax imposed by such municipal
corporation, the tax imposed by this section shall also apply but only
to the extent of the difference in such rates. (6) For purposes of this
section, for periods of continuous occupancy first commencing after June
third, nineteen hundred eighty, the term "permanent resident" means any
occupant of any room or rooms in a hotel for at least one hundred eighty
consecutive days shall be considered a permanent resident with regard to
the period of such occupancy. For purposes of this subdivision, a
payment to the tax commission of a tax imposed by a municipal
corporation shall be deemed a payment to such municipal corporation. (7)
The provision for a refund or credit contained in clause six of
subdivision (a) of section eleven hundred nineteen shall not apply. (8)
The tax imposed by subdivision (a) of this section shall not be imposed
on: (i) receipts from interior cleaning and maintenance services
performed on a regular contractual basis for a term of not less than
thirty days subject to tax under paragraph five of subdivision (c) of
section eleven hundred five other than window cleaning, rodent and pest
control and trash removal from buildings or receipts from the services
described in paragraph eight of subdivision (c) of section eleven
hundred five to the extent a tax is imposed on such services by a city
with a population of one million or more pursuant to the authority of
subdivision (f) of section twelve hundred twelve-A of this chapter and
(ii) receipts from the services described in paragraph six or seven of
subdivision (c) of section eleven hundred five. (9) Except as otherwise
provided by law, the exemption provided for in paragraph thirty of
subdivision (a) of section eleven hundred fifteen relating to clothing
and footwear shall not apply. (10) The exemptions provided for in
paragraph forty-one of subdivision (a) of section eleven hundred fifteen
of this article shall not apply. (11) Notwithstanding any provision of
law to the contrary, clothing and footwear and any item used or consumed
to make or repair such clothing and which becomes a physical component
part of such clothing shall be exempt from the taxes imposed by this
section.

(c) Tax on sale of service of parking, garaging or storing of motor
vehicles. On the first day of the first month following the month in
which a municipal assistance corporation is created under article ten of
the public authorities law for a city of one million or more, in
addition to the taxes imposed by sections eleven hundred five, eleven
hundred ten and subdivision (a) of this section, there is hereby imposed
on such date, within the territorial limits of such city, and there
shall be paid, additional taxes at the rate of six percent on receipts
from every sale of the service of providing parking, garaging or storing
for motor vehicles by persons operating a garage (other than a garage
which is part of premises occupied solely as a private one or two family
dwelling), parking lot or other place of business engaged in providing
parking, garaging or storing of motor vehicles provided, however, that
this subdivision shall not apply to such facilities owned and operated
by such city or an agency or instrumentality of such city or a public
corporation the majority of whose members are appointed by the chief
executive officer of such city or the legislative body of such city or
both of them; provided, however, that receipts for such services paid to
a homeowner's association by its members or receipts paid by members of
a homeowner's association to a person leasing the parking facility from
the homeowner's association shall not be subject to the tax imposed by
this subdivision. For purposes of this subdivision, a homeowner's
association is an association (including a cooperative housing or
apartment corporation) (i) the membership of which is comprised
exclusively of owners or residents of residential dwelling units,
including owners of units in a condominium, and including shareholders
in a cooperative housing or apartment corporation, where such units are
located in a defined geographical area such as a housing development or
subdivision; and (ii) which owns or operates a garage, parking lot or
other place of business engaged in providing parking, garaging or
storing for motor vehicles located in such area for use (whether or not
exclusive) by such owners or residents. All provisions set forth in this
article applicable to the taxes imposed under section eleven hundred
five, including the definition and exemption provisions of this article,
shall apply with respect to a tax imposed under this subdivision, except
as to rate and except as otherwise provided herein. The transitional
provisions contained in section eleven hundred six shall not apply to
the taxes imposed by this section.

(d) Termination of taxes. At the later of: (1) the end of the last day
of the month in which all the notes and bonds of such municipal
assistance corporation shall have been fully paid and discharged,
together with interest thereon and interest on unpaid installments of
interest, or (2) July first, two thousand eight, the taxes imposed by
this section shall terminate. Despite such termination, the provisions
of this section and any regulations promulgated thereunder, including
the provisions with respect to assessment, payment, termination,
collection and refund of such taxes, penalties and interest, the
requirements for filing returns, preservation of records and disposition
of revenue shall continue in full force and effect with respect to all
such taxes accrued up to the effective date of such termination.