Form St-04-2 - Westchester County Sales And Use Tax Rate Increase Effective Page 2
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2ST-04-2 (3/04) (back)
(f) Admissions
(h) Pre-existing lump sum or unit price construction
contracts
Report taxable admissions to an event occurring on or after
March 1, 2004, at the higher rate of 7½%, whether or not the
Contractors purchasing materials in Westchester County for
admission charge was paid before that date, unless the tickets
use in construction contracts pay the rate of 7% on purchases
were sold and delivered before March 1, 2004, to the person
made before March 1, 2004, and 7½% on purchases made on
attending the event.
or after that date. Contractors who irrevocably entered into a
pre-existing lump sum or unit price construction contract
(g) Hotel occupancy
before February 24, 2004 (the date on which the local
Report all taxable daily rentals occurring on or after
legislation was adopted), may receive a credit or refund of
March 1, 2004, at the higher rate of 7½%. Report all taxable
the additional ½% local sales and use tax paid on or after
daily rentals occurring before March 1, 2004, at the lower
March 1, 2004. This credit or refund applies only to
rate of 7%. If the rental is on other than a daily basis, prorate
purchases of tangible personal property used solely in the
the amount of rent between the number of days taxable at the
performance of such contract.
higher rate and the number of days taxable at the lower rate.
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outside Canada:
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