§ 1107. Temporary municipal assistance sales and compensating use\ntaxes for cities of one million or more. (a) General. On the first day\nof the first month following the month in which a municipal assistance\ncorporation is created under article ten of the public authorities law\nfor a city of one million or more, in addition to the taxes imposed by\nsections eleven hundred five and eleven hundred ten, there is hereby\nimposed on such date, within the territorial limits of such city, and\nthere shall be paid, additional taxes, at the rate of four percent,\nwhich except as provided in subdivision (b) of this section, shall be\nidentical to the taxes imposed by sections eleven hundred five and\neleven hundred ten. Such sections and the other sections of this\narticle, including the definition and exemption provisions, shall apply\nfor purposes of the taxes imposed by this section in the same manner and\nwith the same force and effect as if the language of those sections had\nbeen incorporated in full into this section and had expressly referred\nto the taxes imposed by this section.\n (b) Exceptions. (1) The exemptions provided for in subdivision (c) of\nsection eleven hundred fifteen shall not apply to fuel, gas,\nelectricity, refrigeration and steam, and gas, electric, refrigeration\nand steam service of whatever nature for use or consumption directly and\nexclusively in the production of gas, electricity, refrigeration or\nsteam. (2) The transitional provisions contained in section eleven\nhundred six shall not apply to the taxes imposed by this section. (3)\nWhere a sale of tangible personal property or services, including an\nagreement therefor, is made in a city in which the taxes imposed by\nsubdivision (a) of this section apply, but the property sold, the\nproperty upon which the services were performed or such service is or\nwill be delivered to the purchaser elsewhere, such sale will not be\nsubject to taxes imposed by such subdivision (a). However, if delivery\noccurs or will occur in any city where the tax imposed by such\nsubdivision (a) applies, a vendor will be required to collect from the\npurchaser the sales or compensating use taxes imposed by this section.\nFor the purposes of this section delivery shall be deemed to include\ntransfer of possession to the purchaser and the receiving of the\nproperty or of the service by the purchaser. (4) The provisions of\nsection twelve hundred fourteen shall be applicable to this section, but\nany reference in that section to a local sales or use tax imposed by a\ncity shall mean the additional taxes imposed by subdivision (a) hereof.\n(5) Where a retail sales tax or a compensating use tax was legally due\nand paid to any municipal corporation in this state, without any right\nto a refund or credit thereof, with respect to the sale or use of\ntangible personal property or any of the services subject to sales or\ncompensating use tax, if the use of such property or services is then\nsubject to the compensating use tax imposed by this section and such tax\nis at a higher rate than the rate of tax imposed by such municipal\ncorporation, the tax imposed by this section shall also apply but only\nto the extent of the difference in such rates. (6) For purposes of this\nsection, for periods of continuous occupancy first commencing after June\nthird, nineteen hundred eighty, the term "permanent resident" means any\noccupant of any room or rooms in a hotel for at least one hundred eighty\nconsecutive days shall be considered a permanent resident with regard to\nthe period of such occupancy. For purposes of this subdivision, a\npayment to the tax commission of a tax imposed by a municipal\ncorporation shall be deemed a payment to such municipal corporation. (7)\nThe provision for a refund or credit contained in clause six of\nsubdivision (a) of section eleven hundred nineteen shall not apply. (8)\nThe tax imposed by subdivision (a) of this section shall not be imposed\non: (i) rec
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