N.Y. Tax Law § 1220

§ 1220. Territorial limitations. Any tax imposed under the authority\nof this article shall apply only within the territorial limits of the\ncity, county or school district imposing the tax, except that where the\ntaxes described in subdivision (b) of section eleven hundred five and\nclauses (E), (G) and (H) of subdivision (a) of section eleven hundred\nten or the tax described in subdivision (e) of section eleven hundred\nfive is imposed by a city, as provided in section twelve hundred ten or\ntwelve hundred eleven of this chapter, any establishment located\npartially within such city and partially within a town or towns and\nreceiving or using any services or utilities provided by the city shall\nbe deemed to be wholly within such city for the purposes of such taxes.\n