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