Section 1107. Temporary municipal assistance sales and compensating use taxes for cities of one million or more

(a) General. On the  first  day  of  the  first month following the month in which a municipal assistance
  corporation is created under article ten of the public  authorities  law
  for  a  city of one million or more, in addition to the taxes imposed by
  sections eleven hundred five and eleven hundred  ten,  there  is  hereby
  imposed  on  such  date, within the territorial limits of such city, and
  there shall be paid, additional taxes, at  the  rate  of  four  percent,
  which  except  as  provided in subdivision (b) of this section, shall be
  identical to the taxes imposed  by  sections  eleven  hundred  five  and
  eleven  hundred  ten.  Such  sections  and  the  other  sections of this
  article, including the definition and exemption provisions, shall  apply
  for purposes of the taxes imposed by this section in the same manner and
  with  the same force and effect as if the language of those sections had
  been incorporated in full into this section and had  expressly  referred
  to the taxes imposed by this section.
    (b)  Exceptions. (1) The exemptions provided for in subdivision (c) of
  section  eleven  hundred  fifteen  shall  not  apply   to   fuel,   gas,
  electricity,  refrigeration  and steam, and gas, electric, refrigeration
  and steam service of whatever nature for use or consumption directly and
  exclusively in the production  of  gas,  electricity,  refrigeration  or
  steam.  (2)  The  transitional  provisions  contained  in section eleven
  hundred six shall not apply to the taxes imposed by  this  section.  (3)
  Where  a  sale  of  tangible personal property or services, including an
  agreement therefor, is made in a city in  which  the  taxes  imposed  by
  subdivision  (a)  of  this  section  apply,  but  the property sold, the
  property upon which the services were performed or such  service  is  or
  will  be  delivered  to  the  purchaser elsewhere, such sale will not be
  subject to taxes imposed by such subdivision (a). However,  if  delivery
  occurs  or  will  occur  in  any  city  where  the  tax  imposed by such
  subdivision (a) applies, a vendor will be required to collect  from  the
  purchaser  the  sales or compensating use taxes imposed by this section.
  For the purposes of this section delivery shall  be  deemed  to  include
  transfer  of  possession  to  the  purchaser  and  the  receiving of the
  property or of the service by  the  purchaser.  (4)  The  provisions  of
  section twelve hundred fourteen shall be applicable to this section, but
  any  reference  in that section to a local sales or use tax imposed by a
  city shall mean the additional taxes imposed by subdivision (a)  hereof.
  (5)  Where  a retail sales tax or a compensating use tax was legally due
  and paid to any municipal corporation in this state, without  any  right
  to  a  refund  or  credit  thereof,  with  respect to the sale or use of
  tangible personal property or any of the services subject  to  sales  or
  compensating  use  tax,  if the use of such property or services is then
  subject to the compensating use tax imposed by this section and such tax
  is at a higher rate than the rate  of  tax  imposed  by  such  municipal
  corporation,  the  tax imposed by this section shall also apply but only
  to the extent of the difference in such rates. (6) For purposes of  this
  section, for periods of continuous occupancy first commencing after June
  third,  nineteen hundred eighty, the term "permanent resident" means any
  occupant of any room or rooms in a hotel for at least one hundred eighty
  consecutive days shall be considered a permanent resident with regard to
  the period of such  occupancy.  For  purposes  of  this  subdivision,  a
  payment  to  the  tax  commission  of  a  tax  imposed  by  a  municipal
  corporation shall be deemed a payment to such municipal corporation. (7)
  The provision for  a  refund  or  credit  contained  in  clause  six  of
  subdivision  (a) of section eleven hundred nineteen shall not apply. (8)
  The tax imposed by subdivision (a) of this section shall not be  imposed
  on:  (i)  receipts  from  interior  cleaning  and  maintenance  services

  performed on a regular contractual basis for a term  of  not  less  than
  thirty  days  subject  to tax under paragraph five of subdivision (c) of
  section eleven hundred five other than window cleaning, rodent and  pest
  control  and  trash removal from buildings or receipts from the services
  described in paragraph  eight  of  subdivision  (c)  of  section  eleven
  hundred  five  to the extent a tax is imposed on such services by a city
  with a population of one million or more pursuant to  the  authority  of
  subdivision  (f)  of section twelve hundred twelve-A of this chapter and
  (ii) receipts from the services described in paragraph six or  seven  of
  subdivision  (c) of section eleven hundred five. (9) Except as otherwise
  provided by law, the exemption  provided  for  in  paragraph  thirty  of
  subdivision  (a)  of section eleven hundred fifteen relating to clothing
  and footwear shall not  apply.  (10)  The  exemptions  provided  for  in
  paragraph forty-one of subdivision (a) of section eleven hundred fifteen
  of  this article shall not apply.  (11) Notwithstanding any provision of
  law to the contrary, clothing and footwear and any item used or consumed
  to make or repair such clothing and which becomes a  physical  component
  part  of  such  clothing  shall be exempt from the taxes imposed by this
  section.
    (c) Tax on sale of service of parking, garaging or  storing  of  motor
  vehicles.  On  the  first  day of the first month following the month in
  which a municipal assistance corporation is created under article ten of
  the public authorities law for  a  city  of  one  million  or  more,  in
  addition  to  the  taxes imposed by sections eleven hundred five, eleven
  hundred ten and subdivision (a) of this section, there is hereby imposed
  on such date, within the territorial limits  of  such  city,  and  there
  shall  be  paid, additional taxes at the rate of six percent on receipts
  from every sale of the service of providing parking, garaging or storing
  for motor vehicles by persons operating a garage (other  than  a  garage
  which is part of premises occupied solely as a private one or two family
  dwelling),  parking  lot or other place of business engaged in providing
  parking, garaging or storing of motor vehicles provided,  however,  that
  this  subdivision  shall not apply to such facilities owned and operated
  by such city or an agency or instrumentality of such city  or  a  public
  corporation  the  majority  of  whose members are appointed by the chief
  executive officer of such city or the legislative body of such  city  or
  both of them; provided, however, that receipts for such services paid to
  a  homeowner's association by its members or receipts paid by members of
  a homeowner's association to a person leasing the parking facility  from
  the  homeowner's  association shall not be subject to the tax imposed by
  this subdivision.  For  purposes  of  this  subdivision,  a  homeowner's
  association  is  an  association  (including  a  cooperative  housing or
  apartment  corporation)  (i)  the  membership  of  which  is   comprised
  exclusively  of  owners  or  residents  of  residential  dwelling units,
  including owners of units in a condominium, and  including  shareholders
  in  a cooperative housing or apartment corporation, where such units are
  located in a defined geographical area such as a housing development  or
  subdivision;  and  (ii)  which owns or operates a garage, parking lot or
  other place of  business  engaged  in  providing  parking,  garaging  or
  storing  for motor vehicles located in such area for use (whether or not
  exclusive) by such owners or residents. All provisions set forth in this
  article applicable to the taxes imposed  under  section  eleven  hundred
  five, including the definition and exemption provisions of this article,
  shall apply with respect to a tax imposed under this subdivision, except
  as  to  rate  and  except as otherwise provided herein. The transitional
  provisions contained in section eleven hundred six shall  not  apply  to
  the taxes imposed by this section.

    (d) Termination of taxes. At the later of: (1) the end of the last day
  of  the  month  in  which  all  the  notes  and  bonds of such municipal
  assistance corporation  shall  have  been  fully  paid  and  discharged,
  together  with  interest  thereon and interest on unpaid installments of
  interest,  or  (2)  July first, two thousand eight, the taxes imposed by
  this section shall terminate. Despite such termination,  the  provisions
  of  this  section  and any regulations promulgated thereunder, including
  the  provisions  with  respect  to  assessment,  payment,   termination,
  collection  and  refund  of  such  taxes,  penalties  and  interest, the
  requirements for filing returns, preservation of records and disposition
  of revenue shall continue in full force and effect with respect  to  all
  such taxes accrued up to the effective date of such termination.