§ 110. Special city and village taxes. In order to obtain funds with\nwhich to make capital or periodic subsidies pursuant to section\nninety-four a city or a village having a population of five thousand or\nmore as determined by the last federal census may, and in order to incur\nindebtedness pursuant to any of the provisions of this chapter, in\nexcess of the limitations prescribed by any article of the constitution,\nother than article eighteen, a city or such village shall levy one or\nmore of the following taxes:\n (a) An excise tax on the sale of tickets of admission to places of\npublic exhibition, amusement or entertainment for which a payment is\nexacted. Such tax shall not be in excess of the following rates: one\ncent on each admission charge not in excess of fifty cents per person,\nexclusive of all other taxes; two cents on each admission charge in\nexcess of fifty cents, but not in excess of one dollar per person; five\ncents on each admission charge in excess of one dollar, but not in\nexcess of two dollars per person; ten cents on admission charges in\nexcess of two dollars per person.\n (b) An excise tax on the possession of each telephone connected with\nany public telephone exchange now or hereafter installed on the premises\nof subscribers for telephone service in any place other than a building\nor space owned or leased by any federal, state or municipal government\nor public authority. Such tax shall not be in excess of five cents per\nmonth for each such telephone and shall be imposed upon the individual,\ncopartnership or corporation occupying the premises in which such\ntelephone is installed. The local law imposing such tax shall provide\nthat the amount of the tax shall be paid by such individual,\ncopartnership or corporation occupying such premises, to the public\nutility operating such public telephone exchange, for and on account of\nthe municipality and such public utility shall be liable for the\ncollection thereof; such public utility shall have the same right in\nrespect to collecting the tax from the occupant or in respect to\nnon-payment of the tax by the occupant, as if the tax were a part of the\nservice charge for such telephone and payable at the time such tax\nbecomes due and owing.\n (c) An excise tax on occupancy. Such tax may be imposed upon any\nindividual, copartnership or corporation occupying premises in such\nmunicipality as the owner, tenant or concessionaire for residence or for\nany gainful purpose. Such tax shall be in an amount of not more than\ntwelve dollars per year for each separate premises so occupied, the rate\nof tax to depend upon the size of such premises or upon such other\nreasonable standard as may be fixed by local law. Such local law may\nprovide that any tax imposed upon a tenant and concessionaire shall be\npaid by such tenant and concessionaire to the owner for and on account\nof the municipality and the owner shall be liable for the collection and\nthe payment thereof; and that the owner shall have the same right in\nrespect to collecting the tax from such tenant or concessionaire, or in\nrespect to non-payment of the tax by the tenant or concessionaire, as if\nthe tax were a part of the rent of the premises occupied and such rent\nwere payable at the time such tax shall become due and owing.\n For the purposes of this subdivision the word "premises" shall mean\nany real property, or any part thereof, any kind of space, or structure,\nexcept premises, as herein defined, which are located in, upon, above or\nunder any public street, highway or public place, separately occupied by\nany person for his own use for gainful purpose or by any concessionaire\nfor such use for gainful purpose, whether by ownership, lease, sublease,\nprofit-sharing arrangement or otherwise.\n (d) An excise tax on the sale of patent medicines, sold for\nconsumption within the territorial limits of such municipality. Such tax\nshall not be in excess of ten per centum of the pur
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