Section 1220. Territorial limitations

Any tax imposed under the authority
  of this article shall apply only within the territorial  limits  of  the
  city,  county or school district imposing the tax, except that where the
  taxes described in subdivision (b) of section eleven  hundred  five  and
  clauses  (E),  (G)  and (H) of subdivision (a) of section eleven hundred
  ten or the tax described in subdivision (e) of  section  eleven  hundred
  five  is imposed by a city, as provided in section twelve hundred ten or
  twelve  hundred  eleven  of  this  chapter,  any  establishment  located
  partially  within  such  city  and  partially within a town or towns and
  receiving or using any services or utilities provided by the city  shall
  be deemed to be wholly within such city for the purposes of such taxes.