§ 11-1006 Exemptions.
AC § 11-1006
No tax as imposed by section 11-1005 of this chapter shall be due or payable in any event for the occupation of any of the premises described herein to the extent so occupied and no return need be made therefor pursuant to the provisions of this chapter if any of the following conditions be demonstrated to the satisfaction of the commissioner of finance: 1. That the premises are occupied by: (a) Peddlers.
(b)Bootblacks, excluding shoe shine machines or enterprises where services other than the shining of shoes are rendered.
(c)Operators of pushcarts.
(d)Operators of kiosk or subway stands engaged solely and exclusively in the sale of newspapers, magazines and periodicals, or any combination thereof.
(e)Operators of stoop line stands licensed pursuant to chapter two of title twenty of the code.
(f)Operators of newspaper stands licensed pursuant to chapter two of title twenty of the code.
2.That the premises are occupied for a period of less than one month and fifteen days during the period of one year preceding July fifteenth of the year in which the tax is due.
3.That the premises are occupied by a co-operative corporation organized under the provisions of the cooperative corporations law of the state of New York, or an agricultural co-operative organized under the authority of the federal government.
4.That the premises are occupied by 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 where it is the purchaser, user or consumer.
5.That the premises are occupied by the United Nations or other world-wide international organizations of which the United States of America is a member.
6.That the premises are occupied by a 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, 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 subdivision 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.
7.That the premises are occupied by the United States of America under circumstances which make the premises immune from taxation.
