§ 1212-A. Certain taxes of cities of one million or more administered
by commissioner of taxation and finance.--(a) Any city in this state
having a population of one million or more, acting through its local
legislative body, is hereby authorized and empowered to adopt and amend
local laws imposing in any such city: (1) a tax 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 for motor vehicles, in any county within
such city with a population density in excess of fifty thousand persons
per square mile, at the rate of eight per centum, on receipts from every
sale of such services, except receipts from the sale of such services to
an individual resident of such county when such services are rendered on
a monthly or longer-term basis at the principal location for the
parking, garaging or storing of a motor vehicle owned or leased (but
only in the case of a lease for a term of one year or more) by such
individual resident. The population of a county shall be determined by
reference to the latest federal census.

(i) For purposes of the tax authorized by paragraph one of this
subdivision, the following terms shall mean:

(A) "Individual resident." A natural person who maintains in the
county in which such tax is authorized to be imposed a permanent place
of abode which is such person's primary residence.

(B) "Motor vehicle." A motor vehicle which is registered pursuant to
the vehicle and traffic law at the address of the primary residence
referred to in clause (A) of this subparagraph, or which is registered
pursuant to the vehicle and traffic law and leased to an individual
resident at the address of the primary residence referred to in clause
(A) of this subparagraph, and which is not used in carrying on any
trade, business or commercial activity.

(C) A "lease for a term of one year or more" shall not include any
lease the term of which is less than one year, irrespective of the fact
that the cumulative period for which such lease may be in effect is one
year or more as the result of the right to exercise an option to renew
or other like provision.

(ii) Notwithstanding any other provision of law to the contrary, for
purposes of implementing the exemption of individual residents from the
tax authorized by this paragraph, the commissioner of taxation and
finance shall, subject to such terms and conditions as it may consider
necessary, delegate to the commissioner of finance of any city imposing
such tax the power and authority to develop and administer reasonable
and necessary procedures, including the use of exemption certificates
for presentation to vendors, for determining entitlement to exemption
from such tax, and to prescribe, subject to the approval of the
commissioner of taxation and finance, rules and regulations necessary
and appropriate in carrying out such responsibilities.

(iii) Any person who, in violation of any provision of law enacted
pursuant to the authorization contained in this paragraph or any rule or
regulation promulgated thereunder, obtains or uses a certificate of
exemption relating to the exemption from the tax authorized by this
paragraph, shall, if such violation was due to negligence or intentional
disregard of such provision or rule or regulation (but without intent to
defraud), be liable for a penalty of not more than one hundred dollars
for each such violation, and, if such violation was due to fraud, be
liable for a penalty of not more than five hundred dollars for each such
violation. The commissioner of finance of any city imposing such tax
shall have the power, in his discretion, to waive, reduce or compromise
any penalty imposed pursuant to this paragraph. The penalties authorized
by this subparagraph shall be in addition to any penalty provided by
section eleven hundred forty-five of this chapter, and shall be paid and
disposed of, and, if unpaid, shall be determined, assessed, collected
and enforced, in the same manner as the tax authorized by this
paragraph.

(iv) Notwithstanding this paragraph, section eleven hundred
thirty-nine of this chapter or any other provision of law to the
contrary, an individual resident shall not be entitled to a refund or
credit with respect to any amount of additional tax which was paid to a
vendor prior to the date such individual resident presented to the
vendor a valid certificate of exemption from such tax.

(2) a tax, at the same uniform rate, but at a rate not to exceed four
and one-half per centum, in multiples of one-half of one per centum, on
the receipts from every sale of the following services: beauty,
barbering, hair restoring, manicuring, pedicuring, electrolysis, massage
services and similar services, and every sale of services by weight
control salons, health salons, gymnasiums, turkish and sauna bath and
similar establishments and every charge for the use of such facilities,
whether or not any tangible personal property is transferred in
conjunction therewith; but excluding services rendered by a physician,
osteopath, dentist, nurse, physiotherapist, chiropractor, podiatrist,
optometrist, ophthalmic dispenser or a person performing similar
services licensed under title VIII of the education law, as amended, and
excluding such services when performed on pets and other animals.

(3) a tax, at the same uniform rate, but at a rate not to exceed four
and one-half per centum, in multiples of one-half of one per centum, on
the receipts from every sale of any or all of the following services in
whole or in part: credit rating, credit reporting, credit adjustment and
collection services, including, but not limited to, those services
provided by mercantile and consumer credit rating or reporting bureaus
or agencies and credit adjustment or collection bureaus or agencies,
whether rendered in written or oral form or in any other manner, except
to the extent otherwise taxable under article twenty-eight of this
chapter; notwithstanding the foregoing, collection services shall not
include those services performed by a law office or a law and collection
office, the maintenance or conduct of which constitutes the practice of
law, if the services are performed by an attorney at law who has been
duly licensed and admitted to practice law in this state. The local law
imposing the taxes authorized by this paragraph may provide for
exclusions and exemptions in addition to those provided for in such
paragraph. Provided, however, that the tax hereby authorized shall not
be imposed after November thirtieth, two thousand twenty-six.

(b) (1) All provisions set forth in article twenty-eight of this
chapter applicable to the taxes imposed under section eleven hundred
five, including the definition and exemption provisions of such article,
shall apply in respect to a tax imposed under the authority of
subdivision (a) of this section, except as to rate and except as
otherwise provided herein. A sale of tangible personal property to a
person for use by him in performing a service subject to the tax imposed
under the authority of paragraph two or three of subdivision (a) of this
section shall not be deemed a purchase for resale for purposes of the
taxes imposed by article twenty-eight or pursuant to the authority of
this article.

(2) However, with respect to a tax imposed under the authority of
paragraph three of subdivision (a) of this section a refund or credit
equal to the amount of the sale or compensating use tax imposed by
section eleven hundred seven of this chapter and paid on the sale or use
of tangible personal property which is later used by such purchaser in
performing a service subject to tax under such paragraph shall be
allowed such purchaser against the tax imposed pursuant to such
paragraph and collected by such person on the sale of such service if
such property has become a physical component part of the property upon
which the service is performed or has been transferred to the purchaser
of the service in conjunction with the performance of the service
subject to tax.

(3) Any tax imposed under the authority of subdivision (a) of this
section shall be paid with respect to receipts from all sales of
services on or after the effective date of such tax although rendered or
agreed to be rendered under a prior contract. Where a service is sold on
a monthly, quarterly, yearly or other term basis, the charge for such
service shall be subject to the tax imposed pursuant to the authority of
such subdivision to the extent that such charge is applicable to any
period on or after the date such tax becomes effective, and such charge
shall be apportioned on the basis of the ratio of the number of days
falling within such period to the total number of days in the full term
or period.

(4) Wages, salaries and other compensation paid by an employer to an
employee for performing as an employee the services described in
subdivision (a) of this section are not receipts subject to the taxes
imposed under such subdivision.

(5) All taxes imposed pursuant to subdivision (a) of this section
shall be administered and collected by the commissioner, as provided in
subpart B of part III, and shall be distributed by the commissioner as
provided in part IV of this article.

(c) A tax so imposed pursuant to subdivision (a) shall be in addition
to any other tax which a city may impose or may be imposing pursuant to
this article or any other law, and may be so imposed notwithstanding any
inconsistent provisions of this article or of any other law and
notwithstanding that the city may impose or may be imposing the taxes
authorized by section twelve hundred ten at the maximum rate authorized
therefor.

(d) A local law imposing a tax pursuant to this section, increasing or
decreasing the rate of such tax, or repealing or suspending such tax
must go into effect only on one of the following dates: March first,
June first, September first or December first. No such local law shall
be effective unless a certified copy of such local law is mailed by
registered or certified mail to the commissioner at the commissioner's
office in Albany at least ninety days prior to the date it is to become
effective. However, the commissioner may waive and reduce such
ninety-day minimum notice requirement to a mailing of such certified
copy by registered or certified mail within a period of not less than
thirty days prior to such effective date if the commissioner deems such
action to be consistent with the commissioner's duties under section
twelve hundred fifty of this article and the commissioner acts by
resolution.

(e) Certified copies of any local law described in subdivision (d) of
this section shall also be filed with the city clerk, the secretary of
state and the state comptroller within five days after the date it is
enacted. Certified copies of any other local law enacted pursuant to
this section shall be filed with the commissioner, the city clerk, the
secretary of state and the state comptroller within five days after the
date it is enacted.