Section 11-2055. Definitions

When  used  in this subchapter the following
  terms shall mean or include:
    1.  "Person."  An  individual,  partnership,   society,   association,
  corporation,  joint-stock  company,  and any combination of individuals,
  and  also  an  executor,  administrator,  receiver,  trustee  or   other
  fiduciary.
    2.  "Alcohol."  Ethyl  alcohol,  hydrated  oxide of ethyl or spirit of
  wine, from whatever source or by whatever process produced.
    3. "Beers." All alcoholic beer, lager beer, ale,  porter,  and  stout,
  and   all   other   fermented  beverages  of  any  name  or  description
  manufactured from malt, wholly  or  in  part,  or  from  any  substitute
  therefor  containing  one-half of one per centum, or more, of alcohol by
  volume.
    4. "Liquors." Any and all distilled  or  rectified  spirits,  alcohol,
  brandy,  cordial (whether the base therefor be wine or liquor), whiskey,
  rum, gin and all other distilled beverages containing alcohol, including
  all dilutions and mixtures of one or more of  the  foregoing,  including
  any  alcoholic  liquids  which  would  be wines if the alcoholic content
  thereof were not more than twenty-four per centum by volume.  Such  term
  shall  not  include  liquors  containing  not  more than twenty-four per
  centum of alcohol by volume.
    5. "Alcoholic beverages." Beer or liquors.
    6. "Distributor." Any person who imports or causes to be imported into
  this city any alcoholic beverages which are or will be offered for  sale
  or  used for any commercial purpose; any purchaser of warehouse receipts
  for alcoholic beverages stored in a warehouse in this  city  who  causes
  such  beverages  to  be removed from such warehouse; and also any person
  who  produces,  distills,  manufactures,  brews,  compounds,  mixes   or
  ferments  any alcoholic beverages within this city for sale, except: (a)
  a person who manufactures, mixes or compounds  alcoholic  beverages  the
  ingredients  of  which  consist only of alcoholic beverages on which the
  taxes imposed by this subchapter have been paid, and (b)  a  person  who
  mixes  or  compounds  alcoholic beverages with non-alcoholic ingredients
  for sale and immediate consumption on  the  premises,  who  shall  be  a
  distributor  only  with  respect  to  the  ingredients  which consist of
  alcoholic beverages upon which the taxes imposed by this subchapter have
  not been paid.
    7. "Noncommercial importer." A person other  than  a  distributor  who
  imports  or  causes  to  be imported into this city alcoholic beverages,
  except that such person shall not be a noncommercial importer  where  he
  or  she  imports  or  causes  to  be  imported  into this city alcoholic
  beverages in  the  quantities  and  under  the  conditions  provided  by
  subdivision (e) of section 11-2056 of this subchapter.
    8.  "Sale."  Any  transfer, exchange or barter in any manner or by any
  means whatsoever. The sale of warehouse receipts given upon the  storage
  of alcoholic beverages shall not be construed as a sale of the beverages
  represented by such receipts.
    9.  "Use." Any compounding or mixing of alcoholic beverages with other
  ingredients or other treatment of the same in such manner as  to  render
  them  unfit  or  unsuitable  for  consumption as a beverage and also the
  actual consumption or possession for consumption of alcoholic  beverages
  as a beverage or otherwise.
    10.  "Gallon."  One  hundred  twenty-eight fluid ounces; "quart" means
  thirty-two fluid ounces.
    11. "Liter." A metric unit of capacity equal  to  one  thousand  cubic
  centimeters  of  alcoholic  beverages and equivalent to thirty-three and
  eight hundred fourteen thousandths fluid ounces.
    12. "City." The city of New York.

    13. "Commissioner of finance." Commissioner of finance of the city.
    14. "Tax commission." The tax commission of the state of New York.
    15.  Unless  a different meaning is clearly required, any term used in
  this subchapter shall have the same meaning as when used in a comparable
  context in the laws of the state  of  New  York  relating  to  taxes  on
  alcoholic beverages.