Section 11-2001. Imposition of general sales and compensating use taxes

(a)
  There  are  hereby  imposed and there shall be paid all of the sales and
  compensating use taxes described in article twenty-eight of the tax  law
  as  authorized  by  subdivision (a) of section twelve hundred ten of the
  tax law, at the rate of four and one-half  percent,  provided  that  the
  taxes  described  in  paragraph six of subdivision (c) of section eleven
  hundred five of the tax law shall be imposed and paid at the rate of six
  percent.
    (b) Notwithstanding any contrary provision of this  section  or  other
  law, this section:
    (1)  does not impose tax on (i) receipts from the sale of the services
  of  laundering,  dry-cleaning,  tailoring,   weaving,   pressing,   shoe
  repairing  and  shoe shining described in subparagraph (ii) of paragraph
  three of subdivision (c) of section eleven hundred five of the tax  law;
  (ii)  receipts  from  the sale of services described in paragraph six of
  subdivision (c) of section  eleven  hundred  five  of  the  tax  law  at
  facilities   owned   and   operated   by   the  city  or  an  agency  or
  instrumentality of the city or a  public  corporation  the  majority  of
  whose  members are appointed by the mayor or the city council or both of
  them;
    (2) for purposes of the tax described in subdivision  (e)  of  section
  eleven hundred five of the tax law, defines "permanent resident" to mean
  any  occupant  of  any room or rooms in a hotel for at least one hundred
  eighty consecutive days with regard to the period of such occupancy;
    (3) does  not  omit  from  the  tax  described  in  paragraph  one  of
  subdivision (f) of section eleven hundred five of the tax law charges to
  a patron for admission to, or use of, facilities for sporting activities
  in  which such patron is to be a participant, such as bowling alleys and
  swimming pools;
    (4) provides the clothing and footwear exemption in  paragraph  thirty
  of subdivision (a) of section eleven hundred fifteen of the tax law;
    (5) omits the exemption provided in paragraph forty-one of subdivision
  (a) of section eleven hundred fifteen of the tax law;
    (6)  omits the exemption provided in subdivision (c) of section eleven
  hundred fifteen of the tax law insofar  as  it  applies  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;
    (7)  omits  the provision for refund or credit contained in clause six
  of subdivision (a) of section eleven hundred nineteen of  the  tax  law;
  and
    (8)  makes  inapplicable section eleven hundred five-C of the tax law,
  and imposes tax on receipts  from  every  sale,  other  than  sales  for
  resale, of gas service or electric service of whatever nature, including
  the  transportation, transmission or distribution of gas or electricity,
  even if sold separately, at the rate set forth  in  subdivision  (a)  of
  this section.
    (c)  The taxes imposed by this section shall be in addition to any and
  all other taxes authorized or imposed under any other provision of law.
    (d) The taxes imposed  by  this  section  shall  be  administered  and
  collected  by the state commissioner of taxation and finance as provided
  in articles twenty-eight and twenty-nine of the tax law.
    (e) The provisions of articles twenty-eight and twenty-nine of the tax
  law relating or  applicable  to  the  taxes  imposed  by  this  section,
  including   the   applicable   definitions,   transitional   provisions,
  limitations,  special  provisions,  exemptions,   exclusions,   refunds,
  credits and administrative provisions, so far as those provisions can be

  made applicable to the taxes imposed by this section, shall apply to the
  taxes imposed by this section with the same force and effect as if those
  provisions  had  been  incorporated  in  full  into this section and had
  expressly  referred  to the taxes imposed by this section, except to the
  extent that any provision of article twenty-eight or twenty-nine of  the
  tax law is either inconsistent with or not relevant to the taxes imposed
  by this section.
    (f)  Net  collections  from  the taxes imposed by this section paid to
  this city by the state comptroller shall be credited to and deposited in
  the general fund of this city, but no  part  of  such  revenues  may  be
  expended unless appropriated in the annual budget of this city.
    (g)  If any provision of this section or the application thereof shall
  for any reason be adjudged by any court of competent jurisdiction to  be
  invalid,  such  judgment  shall  not  affect,  impair  or invalidate the
  remainder of this section but shall be confined in its operation to  the
  provision  thereof  directly  involved  in the controversy in which such
  judgment shall have been rendered and the application of such  provision
  to other persons or circumstances shall not be affected thereby.