§ 11-1004 Definitions.
AC § 11-1004
When used in this chapter: a. The word "occupation" means the use or possession for a consideration of any premises under any lease, concession, permit, right of access, license to use, or other agreement, for any gainful purpose. b. The word "occupant" means any person who uses or possesses for a consideration any premises under any lease, concession, permit, right of access, license to use or other agreement for any gainful purpose. c. The word "person" means an individual, co-partnership, society, association, joint-stock company, corporation, estate, receiver, assignee, trustee or any other person acting in a fiduciary capacity, whether appointed by a court or otherwise, and any combination of individuals. d. The word "premises" means any real property, or any part thereof, any kind of space, or structure, except premises, as herein defined, which are located in, upon, above or under any public street, highway or public place, separately occupied in the city of New York by any person for his or her own use for gainful purpose or by any concessionaire for such use for gainful purpose, whether by ownership, lease, sublease, profit-sharing arrangement or otherwise. e. The words "rental value" mean the amount of the consideration annually fixed or charged against any person for the occupation of any premises during the period of one year commencing on July sixteenth of the year prior to the year in which the tax is due and terminating on July fifteenth of the year in which the tax is due, or if computed on a basis other than an annual basis, then the amount which would be equivalent to an annual charge for the occupation of the premises. f. The words "non-federal project" shall mean a project not aided or financed in whole or in part by the federal government and where such government does not reserve the right to approve or supervise the construction or operation of the project. g. The words "vending machine" mean a machine which vends or sells tangible personal property; and shall also include but not be limited to amusement devices, automatic sanitary facilities and all other machines vending services.
