Taxation of transient merchants
Source:
Section 85-A — Taxation of transient merchants, https://www.nysenate.gov/legislation/laws/GMU/85-A (updated Sep. 22, 2014; accessed May 24, 2025).
70
Payment of judgments against municipal corporation 70–A
Liability for expenses incurred in enforcing lawful required payment of moneys to state agencies 71
Liability for damages by mobs and riots 71–A
Injury or death of person aiding a police officer or peace officer 71–B
Operation of snowmobiles 72
Acquisition of lands for erection of monuments 72–A
Acquisition and development of forest lands 72–B
Acquisition of lands and erection of memorial buildings 72–C
Expenses of members of the police department and other peace officers in attending police training schools 72–D
Acquisition of lands for park and parkway purposes or for district headquarters for the state department of transportation, and dedicatio... 72–E
Acquisition of lands for park and parkway purposes and dedication of the same by the counties of Broome, Monroe and Erie 72–F
Acquisition of lands for parkway and airport purposes and dedication of the same by counties and municipal corporations 72–G
Expenses of volunteer firefighters attending training schools and instruction courses 72–H
Sale, lease and transfer to municipal corporations of certain public lands 72–I
Acquisition of lands and erection of memorial buildings by adjoining villages 72–J
Parking garages and parking spaces 72–K
Parking facilities and appurtenances within or outside of the state highway right of way 72–K*2
Notification of change in use of property used for recreational purposes 72–L
Navigation and flood control improvements in cooperation with the federal government 72–M
Appropriations for Bicentennial celebration 72–M*2
Emergency transportation plans 72–N
Air space and air and subsurface areas 72–O
Expenses of volunteer fire officers and firefighters appearing before a court or other tribunal 72–P
Lease of real property by a municipality 72–P*2
Establishment of farmers’ markets 72–R
Adopt-a-beach stewardship program 73
Cities and villages may hold property in trust for certain purposes 74
Condemnation of real property 74–B
Payment of moving and relocation expenses of residential and commercial owners and tenants of appropriated property 74–C
Taking of billboards 75
Limitation on acquisition of water rights in Dutchess county 76
Limitation on acquisition of water rights in Westchester and Putnam counties 77
Leases of public buildings to posts of veteran organizations, organizations of volunteer firefighters, and child care agencies 77–A
Construction and maintenance of memorial building or monument by county or city 77–B
Expenses of certain public officers and employees attending conventions, conferences and schools 77–C
Per diem meal allowances for travel on official business 77–D
Traveling expenses for applicants for public employment 77–E
Baseball field fence leases in Yates county 77–F
Sports field fence leases in the town of Sweden, Monroe county 77–G
Sports field fence leases in the city of Rye, Westchester county 77–H
Sports field fence leases in the town of New Castle, Westchester county 77–I
Sports field fence leases in the town of Yorktown, Westchester county 77–J
Sports field fence leases in the town of Putnam Valley, Putnam county 77–J*2
Sports field fence leases in the town of Kent, Putnam county 78
Insurance of property 78–B
Demolition and removal of unsafe structures 80
Discrimination against non-residents 80–A
Purchasing of products for municipal use 81
Peddling and hawking farm produce 82
Levy to pay a final judgment 83
Limitation as to amount of money to be raised 84
Refunding illegal assessments 85
Service charge on returned checks 85–A
Taxation of transient merchants 86
Regulation of commercial and business activities on Memorial day and Independence day 86–A
Regulation of installation of portable electrical equipment used for amusement devices 87
Support and maintenance of charitable and other institutions 88
Disposition of stray or unwanted dogs by municipality 88*2
Catv franchises prohibited 88–A
Merit award board to reward employees for suggestions 89
Payment of debts of illegal corporations 90
Payment of overtime compensation to public officers or employees 91
Payment of rewards for apprehension and conviction of a person or persons guilty of felony or misdemeanor 91–A
Arson investigation 92
Vacations, sick leaves and leaves of absence of officers and employees 92–A
Medical, surgical and hospital services or insurance for officers, employees and retired officers and employees of public corporations an... 92–B
Audit of claims under certain contracts for administering medical assistance 92–C
Emergency service volunteer 92–D
Sick leave for officers and employees with a qualifying World Trade Center condition 93
Payment of certain insurance premiums for officers and employees of municipal corporations and agencies or instrumentalities thereof 93–A
Written statement of deductions to accompany payment of salary or wages to officers or employees in certain cases 93–B
Deductions from wages or salaries of civil service employees 93–C
The appropriate disbursing or fiscal officer of any municipality or other political subdivision of the state is hereby authorized to dedu... 93–D
Payroll payment by banks or trust companies 94
Earnings of municipal corporations from certain municipally operated public utility services 94–A
Tax equivalent payments of the city of Jamestown board of public utilities 95
Youth agencies and assistance 95–A
Programs for the aging 96
Municipal community garden activities 96–A
Use of certain lands for the construction and operation of neighborhood youth centers 96–A*2
Protection of historical places, buildings and works of art 96–B
Tree conservation 97
Power of municipalities to furnish and contract for fire and police communication system 98
Operation and maintenance of railroad passenger stations in certain municipalities 98–A
Acquisition and lease of railroad facilities 98–B
Municipal assistance to public authorities furnishing transportation services 99
Regulation of open wells, cesspools, basins or sumps 99–A
Use of municipally operated dumping ground by another municipality 99–B
Receipts for money received 99–C
Agreements for joint building inspectors by municipal corporations 99–D
Planning for future capital improvements 99–E
Operation, improvement and maintenance of parks 99–F
Comprehensive sewer and water studies 99–G
Capital program 99–H
Participation in federal programs 99–I
Participation in programs to promote progress and scholarship in the humanities and the arts 99–J
Control of aquatic plant growth 99–K
Fees to jurors or witnesses 99–L
Fees in criminal actions and other proceedings 99–M
Cash bail and partially secured bail bond 99–N
Transfer and lease of ferry boats and buses 99–O
Transfer and lease of mass commuting vehicles by the county of Suffolk 99–P
Municipality, district corporation or school district as reciprocal insurer 99–Q
Facilities for the unified court system 99–R
Contracts for services 99–S
Transfer and sale of delinquent real estate tax receivables 99–T
Contracts with banks or trust companies for the collection of water or sewer user fees, charges, rates or rentals, or certain special ass... 99–U
Municipal cooperation agreements for counties 99–V
Veterans services 99–W
Land for monument erection 99–X
Prohibit symbols of hate 99–Y
Internet access and communications 99–Z
Municipal officers or employees prohibited from displaying political advertisements on public property
Payment of judgments against municipal corporation 70–A
Liability for expenses incurred in enforcing lawful required payment of moneys to state agencies 71
Liability for damages by mobs and riots 71–A
Injury or death of person aiding a police officer or peace officer 71–B
Operation of snowmobiles 72
Acquisition of lands for erection of monuments 72–A
Acquisition and development of forest lands 72–B
Acquisition of lands and erection of memorial buildings 72–C
Expenses of members of the police department and other peace officers in attending police training schools 72–D
Acquisition of lands for park and parkway purposes or for district headquarters for the state department of transportation, and dedicatio... 72–E
Acquisition of lands for park and parkway purposes and dedication of the same by the counties of Broome, Monroe and Erie 72–F
Acquisition of lands for parkway and airport purposes and dedication of the same by counties and municipal corporations 72–G
Expenses of volunteer firefighters attending training schools and instruction courses 72–H
Sale, lease and transfer to municipal corporations of certain public lands 72–I
Acquisition of lands and erection of memorial buildings by adjoining villages 72–J
Parking garages and parking spaces 72–K
Parking facilities and appurtenances within or outside of the state highway right of way 72–K*2
Notification of change in use of property used for recreational purposes 72–L
Navigation and flood control improvements in cooperation with the federal government 72–M
Appropriations for Bicentennial celebration 72–M*2
Emergency transportation plans 72–N
Air space and air and subsurface areas 72–O
Expenses of volunteer fire officers and firefighters appearing before a court or other tribunal 72–P
Lease of real property by a municipality 72–P*2
Establishment of farmers’ markets 72–R
Adopt-a-beach stewardship program 73
Cities and villages may hold property in trust for certain purposes 74
Condemnation of real property 74–B
Payment of moving and relocation expenses of residential and commercial owners and tenants of appropriated property 74–C
Taking of billboards 75
Limitation on acquisition of water rights in Dutchess county 76
Limitation on acquisition of water rights in Westchester and Putnam counties 77
Leases of public buildings to posts of veteran organizations, organizations of volunteer firefighters, and child care agencies 77–A
Construction and maintenance of memorial building or monument by county or city 77–B
Expenses of certain public officers and employees attending conventions, conferences and schools 77–C
Per diem meal allowances for travel on official business 77–D
Traveling expenses for applicants for public employment 77–E
Baseball field fence leases in Yates county 77–F
Sports field fence leases in the town of Sweden, Monroe county 77–G
Sports field fence leases in the city of Rye, Westchester county 77–H
Sports field fence leases in the town of New Castle, Westchester county 77–I
Sports field fence leases in the town of Yorktown, Westchester county 77–J
Sports field fence leases in the town of Putnam Valley, Putnam county 77–J*2
Sports field fence leases in the town of Kent, Putnam county 78
Insurance of property 78–B
Demolition and removal of unsafe structures 80
Discrimination against non-residents 80–A
Purchasing of products for municipal use 81
Peddling and hawking farm produce 82
Levy to pay a final judgment 83
Limitation as to amount of money to be raised 84
Refunding illegal assessments 85
Service charge on returned checks 85–A
Taxation of transient merchants 86
Regulation of commercial and business activities on Memorial day and Independence day 86–A
Regulation of installation of portable electrical equipment used for amusement devices 87
Support and maintenance of charitable and other institutions 88
Disposition of stray or unwanted dogs by municipality 88*2
Catv franchises prohibited 88–A
Merit award board to reward employees for suggestions 89
Payment of debts of illegal corporations 90
Payment of overtime compensation to public officers or employees 91
Payment of rewards for apprehension and conviction of a person or persons guilty of felony or misdemeanor 91–A
Arson investigation 92
Vacations, sick leaves and leaves of absence of officers and employees 92–A
Medical, surgical and hospital services or insurance for officers, employees and retired officers and employees of public corporations an... 92–B
Audit of claims under certain contracts for administering medical assistance 92–C
Emergency service volunteer 92–D
Sick leave for officers and employees with a qualifying World Trade Center condition 93
Payment of certain insurance premiums for officers and employees of municipal corporations and agencies or instrumentalities thereof 93–A
Written statement of deductions to accompany payment of salary or wages to officers or employees in certain cases 93–B
Deductions from wages or salaries of civil service employees 93–C
The appropriate disbursing or fiscal officer of any municipality or other political subdivision of the state is hereby authorized to dedu... 93–D
Payroll payment by banks or trust companies 94
Earnings of municipal corporations from certain municipally operated public utility services 94–A
Tax equivalent payments of the city of Jamestown board of public utilities 95
Youth agencies and assistance 95–A
Programs for the aging 96
Municipal community garden activities 96–A
Use of certain lands for the construction and operation of neighborhood youth centers 96–A*2
Protection of historical places, buildings and works of art 96–B
Tree conservation 97
Power of municipalities to furnish and contract for fire and police communication system 98
Operation and maintenance of railroad passenger stations in certain municipalities 98–A
Acquisition and lease of railroad facilities 98–B
Municipal assistance to public authorities furnishing transportation services 99
Regulation of open wells, cesspools, basins or sumps 99–A
Use of municipally operated dumping ground by another municipality 99–B
Receipts for money received 99–C
Agreements for joint building inspectors by municipal corporations 99–D
Planning for future capital improvements 99–E
Operation, improvement and maintenance of parks 99–F
Comprehensive sewer and water studies 99–G
Capital program 99–H
Participation in federal programs 99–I
Participation in programs to promote progress and scholarship in the humanities and the arts 99–J
Control of aquatic plant growth 99–K
Fees to jurors or witnesses 99–L
Fees in criminal actions and other proceedings 99–M
Cash bail and partially secured bail bond 99–N
Transfer and lease of ferry boats and buses 99–O
Transfer and lease of mass commuting vehicles by the county of Suffolk 99–P
Municipality, district corporation or school district as reciprocal insurer 99–Q
Facilities for the unified court system 99–R
Contracts for services 99–S
Transfer and sale of delinquent real estate tax receivables 99–T
Contracts with banks or trust companies for the collection of water or sewer user fees, charges, rates or rentals, or certain special ass... 99–U
Municipal cooperation agreements for counties 99–V
Veterans services 99–W
Land for monument erection 99–X
Prohibit symbols of hate 99–Y
Internet access and communications 99–Z
Municipal officers or employees prohibited from displaying political advertisements on public property
