Section 11-2703. Exemptions

The charges imposed by this chapter shall not
  apply to the following:
    1. The state of New York,  or  any  public  corporation  (including  a
  public corporation created pursuant to agreement or compact with another
  state  or  the  Dominion  of  Canada),  improvement  district  or  other
  political subdivision of the state;
    2. The United States of America, in  so  far  as  it  is  immune  from
  taxation;
    3.  The United Nations or other world-wide international organizations
  of which the United States of America is a member;
    4. Any corporation, or association, or trust, or community chest, fund
  or  foundation,  organized  and  operated  exclusively  for   religious,
  charitable, or educational purposes, or for the prevention of cruelty to
  children  or animals, and no part of the net earnings of which inures to
  the benefit of any private shareholder or individual and no  substantial
  part  of the activities of which is carrying on propaganda, or otherwise
  attempting to influence legislation; provided, however, that nothing  in
  this  paragraph  shall  include an organization operated for the primary
  purpose of carrying on a trade or business for profit,  whether  or  not
  all of its profits are payable to one or more organizations described in
  this subdivision.
    5.  Any  vault constituting property defined as a special franchise in
  section one hundred two of the real property tax law or assessed as such
  pursuant to article six of such law.
    6. Any vault to the extent that it is  used,  occupied  or  maintained
  pursuant  to  a  revocable  consent  granted  pursuant  to section three
  hundred seventy-four of the charter.
    7. Any vault immediately adjoining a building  or  structure  designed
  for  and  used  exclusively  as a single-family or a two-family dwelling
  house or any other real property which is classified as class  one  real
  property  pursuant  to section eighteen hundred two of the real property
  tax law.
    8. Any street occupancy usable solely and exclusively for the  melting
  of  snow  and  ice,  or  for  delivery  into  the  immediately adjoining
  premises, of coal, oil or other fuel for the heating thereof.
    9. Any vault occupying no more than thirty-six square feet in plane or
  surface area, irrespective of the depth of such vault.