Section 11-2040. Imposition of tax  


Latest version.
  • (a) There is hereby imposed within the
      city and there shall be paid a tax at the  rate  of  four  and  one-half
      percent  upon  the  receipts  from every sale, except for resale, of the
      following services, provided, however, that the tax hereby imposed shall
      not be  imposed  after  November  thirtieth,  two  thousand  eleven,  on
      receipts  from  sales of the services specified in paragraph one of this
      subdivision:
        1. Credit rating and credit reporting  services,  including,  but  not
      limited  to,  those  services provided by mercantile and consumer credit
      rating or reporting 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 the tax law.
        (b)  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 by such subdivision.
        (c) Any taxes imposed by this subchapter are in addition to any  other
      tax which the city may impose or may be imposing pursuant to any law.