§ 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.