Section 11-1001
§ 11-1001 Legislative findings. It is hereby declared that: In certain
areas of the city of New York there exist unsanitary or substandard
housing conditions owing to overcrowding and concentration of
population, improper planning, excessive land coverage, lack of proper
light, air and space, unsanitary design and arrangement, or lack of
proper sanitary facilities; there is not an adequate supply of decent,
safe and sanitary dwelling accommodations for persons of low income;
these conditions cause an increase and spread of disease and crime and
constitute a menace to the health, safety, morals, welfare and comfort
of the citizens of the state, and impair economic values; these
conditions cannot be remedied by the ordinary operation of private
enterprise; the clearance, replanning and reconstruction of the areas in
which unsanitary or substandard housing conditions exist and the
providing of decent, safe and sanitary dwelling accommodations in such
areas and elsewhere for persons of low income are public uses and
purposes for which public money may be spent and private property
acquired; therefore the necessity in the public interest for the
provisions hereinafter enacted is hereby declared, as a matter of
legislative determination.
Section 11-1002
§ 11-1002 Low rent housing and slum clearance; governmental functions.
It is hereby declared as a matter of legislative determination that the
clearing of areas in which the conditions described in section 11-1001
of this chapter exist and the furnishing of low rent housing for the
occupants thereof be hereafter a function of the government of the city
of New York.
Section 11-1003
§ 11-1003 Housing authority; agent for city. It is hereby declared
that the New York city housing authority be and it hereby is appointed
as the agent for the city of New York to carry out the functions
described in section 11-1002 of this chapter.
Section 11-1004
§ 11-1004 Definitions. When used in this chapter: a. The word
"occupation" means the use or possession for a consideration of any
premises under any lease, concession, permit, right of access, license
to use, or other agreement, for any gainful purpose.
b. The word "occupant" means any person who uses or possesses for a
consideration any premises under any lease, concession, permit, right of
access, license to use or other agreement for any gainful purpose.
c. The word "person" means an individual, co-partnership, society,
association, joint-stock company, corporation, estate, receiver,
assignee, trustee or any other person acting in a fiduciary capacity,
whether appointed by a court or otherwise, and any combination of
individuals.
d. The word "premises" means any real property, or any part thereof,
any kind of space, or structure, except premises, as herein defined,
which are located in, upon, above or under any public street, highway or
public place, separately occupied in the city of New York by any person
for his or her own use for gainful purpose or by any concessionaire for
such use for gainful purpose, whether by ownership, lease, sublease,
profit-sharing arrangement or otherwise.
e. The words "rental value" mean the amount of the consideration
annually fixed or charged against any person for the occupation of any
premises during the period of one year commencing on July sixteenth of
the year prior to the year in which the tax is due and terminating on
July fifteenth of the year in which the tax is due, or if computed on a
basis other than an annual basis, then the amount which would be
equivalent to an annual charge for the occupation of the premises.
f. The words "non-federal project" shall mean a project not aided or
financed in whole or in part by the federal government and where such
government does not reserve the right to approve or supervise the
construction or operation of the project.
g. The words "vending machine" mean a machine which vends or sells
tangible personal property; and shall also include but not be limited to
amusement devices, automatic sanitary facilities and all other machines
vending services.
Section 11-1005
§ 11-1005 Imposition of the tax. a. To provide additional funds for
the purpose of fulfilling any contract to make capital or periodic
subsidies to the New York city housing authority in aid of a low rent or
slum clearance project or for the purpose of paying an indebtedness
incurred for a low rent or slum clearance project, every occupant of
premises for a year or any part thereof in excess of one month and
fifteen days shall pay annually to the commissioner of finance on June
twentieth of each year until and including June twentieth, nineteen
hundred eighty-one, a tax for each separate premises occupied at the
rates computed, with reference to the rental value for separate premises
in the city of New York, as specified in the following table:
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When the rental And not The amount of
value is at least more than the tax shall be
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$1.00 ........................$1,000.99 $2.00
1,001.00 ........................ 2,000.99 4.00
2,001.00 ........................ 3,000.99 6.00
3,001.00 ........................ 4,000.99 8.00
4,001.00 ........................ 5,000.99 10.00
5,001.00 and over .................................. 12.00
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b. Where the premises are occupied by vending machines which sell
tangible personal property the tax shall be computed as specified in the
following table:
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When the total value of the
coins used in such vending The amount of
machines is the tax shall be
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$.01 ........................................... $ .20
.02 to.14 incl ................................ .40
.15 to.24 incl ................................ 1.00
.25 and over .................................. 2.00
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c. Where the premises are occupied by vending machines other than
those which sell tangible personal property the tax shall be computed as
specified in the following table:
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When the total value of the
coins used in such vending The amount of
machines is the tax shall be
------------------------------------------------------------------------
$.01 ........................................... $.40
.02 and over .................................. 2.00
========================================================================
Section 11-1006
§ 11-1006 Exemptions. No tax as imposed by section 11-1005 of this
chapter shall be due or payable in any event for the occupation of any
of the premises described herein to the extent so occupied and no return
need be made therefor pursuant to the provisions of this chapter if any
of the following conditions be demonstrated to the satisfaction of the
commissioner of finance:
1. That the premises are occupied by:
(a) Peddlers.
(b) Bootblacks, excluding shoe shine machines or enterprises where
services other than the shining of shoes are rendered.
(c) Operators of pushcarts.
(d) Operators of kiosk or subway stands engaged solely and exclusively
in the sale of newspapers, magazines and periodicals, or any combination
thereof.
(e) Operators of stoop line stands licensed pursuant to chapter two of
title twenty of the code.
(f) Operators of newspaper stands licensed pursuant to chapter two of
title twenty of the code.
2. That the premises are occupied for a period of less than one month
and fifteen days during the period of one year preceding July fifteenth
of the year in which the tax is due.
3. That the premises are occupied by a co-operative corporation
organized under the provisions of the cooperative corporations law of
the state of New York, or an agricultural co-operative organized under
the authority of the federal government.
4. That the premises are occupied by the state of New York, or any
public corporation (including a public corporation created pursuant to
agreement or compact with another state or the dominion of Canada),
improvement district or other political subdivision of the state where
it is the purchaser, user or consumer.
5. That the premises are occupied by the United Nations or other
world-wide international organizations of which the United States of
America is a member.
6. That the premises are occupied by a corporation, or association, or
trust, or community chest, fund or foundation, organized and operated
exclusively for religious, charitable, or educational purposes, or for
the prevention of cruelty to children or animals, no part of the net
earnings of which inures to the benefit of any private shareholder or
individual, and no substantial part of the activities of which is
carrying on propaganda, or otherwise attempting to influence
legislation; provided, however, that nothing in this subdivision shall
include an organization operated for the primary purpose of carrying on
a trade or business for profit, whether or not all of its profits are
payable to one or more organizations described in this subdivision.
7. That the premises are occupied by the United States of America
under circumstances which make the premises immune from taxation.
Section 11-1007
§ 11-1007 Returns; payment of taxes. On or before the twentieth day of
June in each year, every person subject to a tax hereunder, shall file a
return with the commissioner of finance on the form to be furnished by
the commissioner of finance. At the time of filing such return each
person shall pay to the commissioner of finance the tax imposed herein.
Such tax shall be due and payable annually upon the twentieth day of
June, whether or not a return is filed.
Section 11-1008
§ 11-1008 Presumption and burden of proof. It shall be presumed that
the occupant of any premises is subject to the tax until the contrary is
established, and the burden of proving that any occupation of premises
is exempt from taxation shall be upon such occupant.
Section 11-1009
§ 11-1009 Determination of tax by the commissioner of finance. a. If a
return required by this chapter is not filed, or if a return when filed
is incorrect or insufficient and the maker fails to file a corrected or
sufficient return within twenty days after it is required by a notice
from the commissioner of finance, the commissioner of finance shall
tentatively determine the amount of tax due from such information as he
or she may be able to obtain and, if necessary, may estimate the tax on
the basis of external indices. The commissioner of finance shall give
notice of the amount so fixed to the person liable for the tax. Unless
the person against whom the tax is assessed shall within fifteen days
after the giving of such notice apply in writing to the commissioner of
finance for a hearing to correct such assessment, such notice shall
constitute a final and irrevocable determination of the tax. After such
hearing the commissioner of finance shall give notice of his or her
decision to the person liable for the tax.
b. Such determination and the decision of the commissioner of finance
upon any application to correct may be reviewed for error, illegality or
unconstitutionality or for any reason whatsoever by a proceeding under
article seventy-eight of the civil practice law and rules in the nature
of a certiorari proceeding if application therefor is made to the
supreme court within thirty days after the giving of notice thereof.
Whenever under this chapter a proceeding to review is instituted, it
shall not be allowed unless the amount of any tax sought to be reviewed,
with penalties thereon, if any, shall be first deposited with the
commissioner of finance, and an undertaking filed with the commissioner
of finance, in such amount and with such sureties as a justice of the
supreme court shall approve, to the effect that if such proceeding be
dismissed or the tax confirmed, such person will pay all costs and
charges which may accrue in the prosecution of such proceeding.
Section 11-1010
§ 11-1010 Refunds. The commissioner of finance shall refund any tax
erroneously, illegally or unconstitutionally collected by or paid to him
or her, under protest in writing, stating in detail the ground or
grounds of the protest, if application therefor shall be made to the
commissioner of finance within one year from the payment thereof. For
like cause and within the same period a refund may be made on the
initiative of the commissioner of finance. Whenever a refund is made the
commissioner of finance shall state his or her reasons therefor in
writing. A person shall not be entitled to a hearing in connection with
any application for a refund if he or she has already been given the
opportunity of a hearing as provided in section 11-1009 of this chapter.
No refund shall be made of a tax or penalty paid pursuant to a
determination of the commissioner of finance as provided in section
11-1009 of this chapter, unless the commissioner of finance, after a
hearing as in said section provided, or of his or her own motion, shall
have reduced the tax or penalty, or it shall have been established in a
proceeding under article seventy-eight of the civil practice law and
rules that such determination was erroneous, illegal, unconstitutional,
or otherwise improper, in which event a refund with interest shall be
made as provided upon the determination of such proceeding. An
application for a refund made as herein provided shall be deemed an
application for a revision of any tax or penalty complained of and the
commissioner of finance may receive evidence with respect thereto. After
making his or her determination the commissioner of finance shall give
notice thereof to the person interested who shall be entitled to review
such determination by a proceeding under article seventy-eight of the
civil practice law and rules if application to the supreme court be made
therefor within thirty days after such determination and an undertaking
shall first be filed with the commissioner of finance in such amount and
with such sureties as a justice of the supreme court shall approve, to
the effect that if such order be dismissed or the tax confirmed, the
applicant for the order will pay all costs and charges which may accrue
in the prosecution of the certiorari proceeding.
Section 11-1011
§ 11-1011 Remedies exclusive. The remedies provided by section 11-1009
of this chapter hereof shall be the exclusive remedies available to any
person for the review of tax liability imposed by this chapter; and no
determination of tax or determination on an application for refund shall
be enjoined or reviewed by an action for declaratory judgment, an action
for money had and received or by any legal or equitable action or
proceeding other than one under article seventy-eight of the civil
practice law and rules.
Section 11-1012
§ 11-1012 Reserves. In cases where the taxpayer has paid any tax under
written protest stating in detail the ground or grounds therefor, or has
applied for a refund and an order under article seventy-eight of the
civil practice law and rules to review a determination adverse to the
taxpayer on the taxpayer's application for refund, or has deposited the
amount of tax assessed in connection with a proceeding under section
11-1009 of this chapter the commissioner of finance shall set up
appropriate reserves to meet any decision adverse to the city.
Section 11-1013
§ 11-1013 Proceeding to recover tax. a. The commissioner of finance
may issue a warrant directed to any officer or employee of the
department of finance commanding him or her to levy upon and sell the
real and personal property of the person from whom the tax is due for
the payment of the amount thereof, with penalties, and the cost of
executing the warrants, and to return such warrant to the commissioner
of finance and to pay to him or her the money collected by virtue
thereof, and in the execution thereof such officer or employee shall
have all the powers conferred by law upon sheriffs, but he or she shall
be entitled to no fee or compensation in excess of the actual expenses
paid in the performance of such duty. If a warrant is returned not
satisfied in full, the commissioner of finance may from time to time
issue new warrants and shall also have the same remedies to enforce the
amount due hereunder as if the city had recovered judgment therefor and
the execution thereon had been returned not satisfied. A copy of any
warrant issued may be filed with the county clerk in any of the counties
of the city of New York and thereupon such clerk shall enter in the
judgment docket the name of the person mentioned in the warrant and the
amount of the tax and penalty for which the warrant is issued and the
date when such copy is filed. Thereupon the amount of such warrant so
docketed shall become a lien upon the title to and interest in the real
and personal property of the person against whom the warrant is issued.
b. As an additional or alternate remedy the commissioner of finance
may request the corporation counsel to bring an action in the name of
the city to enforce payment of a tax or penalty which any person has
failed to pay.
c. The commissioner of finance, if he or she finds that the interests
of the city will not thereby be jeopardized, and upon such conditions as
the commissioner of finance may require, may release any property from
the lien of any warrant or vacate such warrant for unpaid taxes,
additions to tax, penalties and interest filed pursuant to subdivision a
of this section, and such release or vacating of the warrant may be
recorded in the office of any recording officer in which such warrant
has been filed. The clerk shall thereupon cancel and discharge as of the
original date of docketing the vacated warrant.
Section 11-1014
§ 11-1014 Notices and limitation of time. a. Any notice authorized or
required under the provisions of this chapter may be given by mailing
the same to the person for whom it is intended in a post paid envelope
addressed to such person at the address given in the return filed by
such person pursuant to the provisions of this chapter or if no return
has been filed then to such address as may be obtainable. The mailing of
such notice shall be presumptive evidence of the receipt of the same by
the person to whom addressed. Any period of time which is determined
according to the provisions of this chapter by the giving of notice
shall commence to run from the date of mailing of such notice.
b. The provisions of the civil practice law and rules relative to
limitations of time for the enforcement of a civil remedy shall not
apply to any proceeding or action by the city taken to levy, appraise,
assess, determine or enforce the collection of any tax or penalty
provided by this chapter.
Section 11-1015
§ 11-1015 Penalties and interest. a. Any person failing to file a
return or corrected return or to pay any tax or any portion thereof that
may be required by this chapter shall be subject to a penalty of five
times the amount of the tax due, plus five per centum of such tax for
each month of delay or fraction thereof, but the commissioner of
finance, if satisfied that the delay was excusable, may remit all or any
part of such penalty, but not interest. Penalties shall be paid to the
commissioner of finance and disposed of in the manner as other receipts
under this chapter. Unpaid penalties may be enforced in the same manner
as the tax imposed by this chapter.
b. Any person filing or causing to be filed any return, certificate,
affidavit or statement required or authorized by this chapter, which is
wilfully false and any person who shall fail to file a return or to
furnish a statement or other information as required under this chapter,
shall be guilty of a misdemeanor, punishment for which shall be a fine
of not more than one thousand dollars or imprisonment for not more than
one year, or both such fine and imprisonment. A certificate of the
commissioner of finance to the effect that a tax has not been paid, that
a return has not been filed, or that information has not been supplied
pursuant to the provisions of this chapter, shall be prima facie
evidence thereof.
Section 11-1016
§ 11-1016 General powers of the commissioner of finance. In the
administration of this chapter, the commissioner of finance is
authorized to:
1. Make and publish reasonable rules and regulations as may be
necessary for the exercise of the commissioner's powers and the
performance of the commissioner's duties under this chapter.
2. Assess the tax authorized to be imposed under this chapter.
3. Subpoena and require the attendance of witnesses and the production
of books, papers and other documents, and to take testimony and proofs,
under oath, with reference to any matter within the line of the
commissioner's official duty under this chapter.
4. Delegate the commissioner's functions hereunder to a deputy
commissioner of finance or other employee or employees of the department
of finance.
5. Prescribe methods for determining the rental values of premises,
the occupant of which is taxable pursuant to the provisions of this
chapter.
6. Require any person who receives or is entitled to receive a
consideration for the occupation of premises to furnish a statement to
the commissioner of finance, upon his or her request, containing
information as to the name of each occupant and rental value of each for
the occupation of such premises.
7. Nothing contained in section 11-1017 of this chapter or in any
other provision of this chapter shall be construed to limit the
authority of the commissioner of finance, hereby authorized, to furnish
any information, whether or not contained in a return, to the tax
commission or any other agency or department of the state of New York,
or to the treasury department of the United States, or to any agency of
the city of New York, or to the district attorney of any county within
the city of New York.
8. To extend, for cause shown, the time for filing any return for a
period not exceeding twenty days.
Section 11-1017
§ 11-1017 Returns to be secret. Except in accordance with judicial
order, or upon subpoena issued by a court of competent jurisdiction, it
shall be unlawful for the commissioner of finance or any officer or
employee of the city to divulge or make known in any manner, any
information contained in any return required under this chapter. Nothing
herein shall be construed to prohibit the delivery to a taxpayer of a
certified copy of any return filed by the taxpayer, nor to prohibit the
publication of statistics so classified as to prevent the identification
of particular returns, or the inspection by the corporation counsel of
the return to any taxpayer who shall bring action or proceeding to set
aside or review the tax based thereon, or against whom an action or
proceeding has been instituted or is contemplated for the collection of
a tax or penalty. Returns shall be preserved for three years and
thereafter until the commissioner of finance orders them to be
destroyed.
Section 11-1018
§ 11-1018 Disposition of revenue. All revenues and moneys heretofore
or hereafter collected resulting from the imposition of taxes and
penalties imposed by this chapter shall be deposited in the city
treasury, and credited to a separate account. During each fiscal year,
an amount not in excess of the amount of the subsidies to be made, and
the amount of indebtedness incurred for low rent or slum clearance
projects to be paid, during such fiscal year shall be charged to such
account and credited to the general fund. No other payments shall be
charged to such an account. The mayor may contract to make capital or
periodic subsidies to the New York city housing authority in aid of a
low rent project, or may incur indebtedness for a low rent slum
clearance project, but such periodic subsidies shall not be contracted
for a period longer than the life of such project and in no event for
more than fifty years. If the amount of any such periodic subsidy shall
be equal to or greater than the interest on and the amounts required
annually for the payment of the indebtedness contracted by the authority
on account of such project in each year, such contract shall constitute
a guarantee of the principal of and the interest on such indebtedness,
and such contract and the payments thereunder may be pledged by the
authority as security in addition to all other security which the
authority may give for such bonds. No such contract or periodic
subsidies shall be made until the plan for such project shall have been
approved in the manner provided by the public housing law.
Section 11-1019
§ 11-1019 Application; construction. If any provision of this chapter
shall be adjudged by any court of competent jurisdiction to be invalid,
such judgment shall not affect, impair or invalidate the remainder
thereof, but shall be confined in its operation to the provision
directly involved in the controversy in which such judgment shall have
been rendered. This chapter shall be construed in conformity with the
public housing law.
To the extent possible under law, Friends of Devin Balkind for Public Advocate has waived all copyright and related or neighboring rights to New York City Administrative Code. This work is published from: United States.
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