New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 1220
Territorial limitations
§ 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.
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In this article (40 sections)
- 1202-ZZ-2*3 · Occupancy tax in the village of Baldwinsville
- 1203 · Taxes administered by cities under one million
- 1204 · Taxes administered by cities with populations of less than one…
- 1205 · Imposition of taxes on deeds in the city of Mount Vernon
- 1206 · Imposition of taxes on deeds in the city of Peekskill
- 1210 · Taxes of cities and counties administered by state tax commission
- 1210-A · Sales and compensating use tax for purposes of the Suffolk…
- 1210-B · Sales and compensating use tax within Suffolk county for…
- 1210-C · Sales and compensating use tax for purposes of the Schenectady…
- 1210-E · Sales and compensating use taxes within Herkimer county
- 1210-F · Sales and compensating use tax for purposes of the Suffolk…
- 1211 · Taxes of certain cities and school districts administered by…
- 1212 · Certain taxes of school districts administered by commissioner
- 1212-A · Certain taxes of cities of one million or more administered by…
- 1213 · Deliveries outside the jurisdiction where sale is made
- 1214 · Certain sales of motor vehicles and vessels: proof required for…
- 1215 · Definitions
- 1216 · Special transitional provisions for utility services
- 1217 · General transitional provisions
- 1218 · Incorporation of articles twenty-eight and twenty-nine into…
- 1220 · Territorial limitations
- 1221 · Taxes not authorized
- 1222 · Taxes to be in addition to others
- 1223 · Limitations on rates
- 1224 · Prior rights assigned counties and cities
- 1230 · Exempt organizations
- 1231 · Certain restrictions against double taxation
- 1235 · Taxes paid to other jurisdictions
- 1240 · Administration and collection
- 1241 · Joint administration and collection of taxes by counties and…
- 1242 · Limitations on assessment
- 1243 · Judicial review
- 1250 · Administration and collection
- 1251 · Returns
- 1252 · Payment of tax
- 1253 · Registration
- 1254 · Duty to collect taxes
- 1256 · Cooperation by localities
- 1257 · Preparation of model local laws, resolutions and regulations by…
- 1260 · Revenues resulting from taxes administered by cities over one…