Section 1166-A. Special supplemental tax on passenger car rentals

(a) In
  addition to the tax imposed under section eleven hundred sixty  of  this
  article  and  in  addition to any tax imposed under any other article of
  this chapter, there is hereby imposed and there shall be paid a  tax  at
  the  rate  of  five  percent  upon  the  receipts from every rental of a
  passenger car which is a retail sale of such passenger  car  within  the
  metropolitan  commuter transportation district as defined in subdivision
  (a) of section eight hundred of this chapter.
    (b) Except to the extent that a  passenger  car  rental  described  in
  subdivision  (a)  of this section has already been or will be subject to
  the tax imposed under such subdivision and except as otherwise  exempted
  under  this  article,  there is hereby imposed on every person and there
  shall be paid a use tax for the use  within  the  metropolitan  commuter
  transportation  district  as defined in subdivision (a) of section eight
  hundred of this chapter; of any passenger car rented by the  user  which
  is  a  purchase  at  retail of such passenger car, but not including any
  lease of a passenger car to which  subdivision  (i)  of  section  eleven
  hundred  eleven of this chapter applies. For purposes of this paragraph,
  the tax shall be at the rate of five percent of the consideration  given
  or  contracted  to  be  given  for such property, or for the use of such
  property, including any charges for shipping or delivery as described in
  paragraph three of subdivision (b) of section eleven hundred one of this
  chapter,  but  excluding  any  credit  for  tangible  personal  property
  accepted in part payment and intended for resale.