Section 11-2402. Imposition of tax

For the privilege of selling liquor, wine
  or  beer  at retail, for on or off premises consumption, within the city
  of New York, there is hereby imposed and there shall  be  paid  annually
  for  each  tax  year, commencing with the tax year beginning June first,
  nineteen hundred eighty, a tax to be paid by each retail licensee in  an
  amount  equal  to  twenty-five percent of the license fees payable under
  the state alcoholic beverage control law by such retail licensee for the
  license year in effect at the commencement of the tax  year  under  this
  chapter.  A  retail  licensee  who  obtains  a license subsequent to the
  commencement of a tax year shall pay the tax  based  upon  fees  payable
  under  the state alcoholic beverage control law by such licensee for the
  license year in effect at the time such  license  is  issued.  This  tax
  shall  be  in  addition  to  any and all other taxes paid by such retail
  licensee.