§ 85-a. Taxation of transient merchants. The legislative body of a\ncity, the town board of a town or the board of trustees of a village has\npower to provide that a tax shall be levied upon all persons or\ncorporations conducting transient retail business therein, and may\nprovide for the collection of such tax by requiring a permit and bond,\ncash deposit or other security before the commencement of business by\nsuch persons or corporations. Such tax shall be based upon the gross\namount of sales and shall be at the same rate as other property is taxed\nfor the year in such city, town or village. If at the time such tax\nbecomes due and payable, the tax rate for the current year of such city,\ntown or village has not been fixed, the same shall be estimated by the\nassessors thereof. An ordinance, local law or resolution providing for a\ntax hereunder may require verified reports to be filed from time to time\nrelating to stock and sales, and may make such further requirements as\nmay be necessary in order to determine the amount of such tax, and to\nprovide for the collection thereof. A transient business is one\nconducted in a store, hotel, house, building or structure for the sale\nat retail of goods, wares or merchandise, excepting food products, and\nwhich is intended to be conducted for a temporary period of time and not\npermanently. If the place in which a business is conducted is rented or\nleased for a period of six months or less, such fact shall be\npresumptive evidence that the business carried on therein is a transient\nbusiness. Any person or corporation failing to pay said tax, or failing\nto obey the provisions of an ordinance, local law or resolution adopted\nhereunder, shall be guilty of a misdemeanor.\n
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