Section 11-1201
§ 11-1201 Definitions When used in this chapter the following terms
shall mean or include:
1. "Racing corporation or association." A racing corporation or
association or other person owning or operating race meeting grounds or
enclosures located wholly or partly within the city of New York, and/or
a racing corporation or association or other person conducting race
meetings at such grounds or enclosures.
2. "Person." Includes an individual, partnership, society,
association, joint-stock company, corporation, estate, receiver,
trustee, assignee, referee, or any other person acting in a fiduciary or
representative capacity, whether appointed by a court or otherwise, and
any combination of individuals.
3. "Return." Includes any return filed or required to be filed as
herein provided.
4. "Comptroller." The comptroller of the city.
5. "Commissioner of finance." The commissioner of finance of the city.
6. "Admissions." The charge required to be paid by patrons for
admission to a running horse race meeting, including any charge required
to be paid by such patrons for admission to the clubhouse or other
special facilities within the race meeting grounds or enclosure at which
the running race meeting is conducted.
7. "Tax appeals tribunal." The tax appeals tribunal established by
section one hundred sixty-eight of the charter.
Section 11-1202
§ 11-1202 Imposition of tax. A tax is hereby imposed on all admissions
to running horse race meetings conducted at race meeting grounds or
enclosures located wholly or partly within the city of New York at the
rate of three percent of the admission price. The racing association or
corporation conducting a running horse race meeting shall, in addition
to the admission price, collect such tax on all tickets sold or
otherwise disposed of to patrons for admission with the sole exception
of those issued free passes, cards or badges in accordance with the
specific authority of the laws of the state of New York. In case of
failure to collect such tax the tax shall be imposed on the racing
corporation or association conducting such meeting.
Section 11-1203
§ 11-1203 Payment of the tax. a. The tax imposed by this chapter shall
be paid by the racing corporation or association to the commissioner of
finance daily after each day of each race meeting, by depositing it to
the account of the city in such bank or banks as may be designated by
the city in accordance with the provisions of section four hundred
twenty-one of the New York city charter or at such regular intervals as
the commissioner of finance may require.
b. The amount of the tax paid on admissions pursuant to this chapter
shall be the property of the city of New York and shall be held by the
racing corporation or association as trustee for and on account of the
city of New York and the racing corporation or association shall be
liable for the tax. Officers of the racing corporation or association
shall be personally liable for the tax collected or required to be
collected hereunder.
c. Every racing corporation or association conducting running horse
race meetings at race meeting grounds or enclosures located wholly or
partly within the city of New York shall, on or before April first,
nineteen hundred fifty-two and annually thereafter, before the opening
of any race meeting in each year, execute and file with the commissioner
of finance a bond issued by a surety company authorized to transact
business in this state and approved by the superintendent of insurance
of this state as to solvency and responsibility in an amount sufficient
to secure the payment of the taxes and/or penalties and interest due or
which may become due hereunder, to be fixed by the commissioner of
finance.
Section 11-1204
§ 11-1204 Returns. a. Every racing corporation or association shall
file with the commissioner of finance daily after each day of each race
meeting or at such regular intervals as the commissioner of finance may
require and upon such forms as shall be prescribed by the commissioner
of finance a return showing the taxes collected pursuant to this chapter
and the number of persons admitted to meetings conducted by the racing
corporation or association during the periods covered by the return,
together with any and all other information which the commissioner of
finance shall require to be included and reported in such return. The
commissioner of finance may require at any time supplemental or amended
returns of such additional information or data as he or she may specify.
b. Every return required hereunder shall have annexed thereto an
affidavit of an officer of the racing corporation or association to the
effect that the statements contained therein are true.
Section 11-1205
§ 11-1205 Records to be kept and audits by commissioner of finance.
Every racing corporation or association shall keep such records as may
be prescribed by the commissioner of finance, of all admissions and
taxes collected pursuant to this chapter. Such records shall be
available for inspection and examination at any time upon demand by the
commissioner of finance or the commissioner's duly authorized agents or
employees, and such records shall be preserved for a period of three
years, except that the commissioner of finance may consent to their
destruction within that period, and may require that they be kept longer
than three years.
Section 11-1206
§ 11-1206 Determination of tax. If a return required by this chapter
is not filed, or if a return when filed is incorrect or insufficient the
amount of tax due shall be determined by the commissioner of finance
from such information as may be obtainable and, if necessary, the tax
may be estimated on the basis of external indices, such as number of
race meetings held, admissions, paid attendance, and/or other factors.
Notice of such determination shall be given to the person liable for the
collection and/or payment of the tax. Such determination shall finally
and irrevocably fix the tax unless the person against whom it is
assessed, within ninety days after giving the notice of such
determination, or, if the commissioner of finance has established a
conciliation procedure pursuant to section 11-124 of the code and the
taxpayer has requested a conciliation conference in accordance
therewith, within ninety days from the mailing of a conciliation
decision or the date of the commissioner's confirmation of the
discontinuance of the conciliation proceeding, both (1) serves a
petition upon the commissioner of finance and (2) files a petition with
the tax appeals tribunal for a hearing, or unless the commissioner of
finance of his or her own motion shall redetermine the same. Such
hearing and any appeal to the tax appeals tribunal sitting en banc from
the decision rendered in such hearing shall be conducted in the manner
and subject to the requirements prescribed by the tax appeals tribunal
pursuant to sections one hundred sixty-eight through one hundred
seventy-two of the charter. After such hearing the tax appeals tribunal
shall give notice of its decision to the person liable for the tax and
to the commissioner of finance. A decision of the tax appeals tribunal
sitting en banc shall be reviewable for error, illegality or
unconstitutionality or any other reason whatsoever by a proceeding under
article seventy-eight of the civil practice law and rules if application
therefor is made to the supreme court by the person against whom the tax
was assessed within four months after the giving of the notice of such
tax appeals tribunal decision. A proceeding under article seventy-eight
of the civil practice law and rules shall not be instituted by a person
liable for the tax unless the amount of any tax sought to be reviewed
with interest and penalties thereon, if any, shall be first deposited
with the commissioner of finance and there shall be filed with the
commissioner of finance an undertaking, issued by a surety company
authorized to transact business in this state and approved by the
superintendent of insurance of this state as to solvency and
responsibility, in such amount 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 the proceeding, or at the option of such person
such undertaking filed with the commissioner of finance may be in a sum
sufficient to cover the taxes, penalties and interest thereon stated in
such decision plus the costs and charges which may accrue against it in
the prosecution of the proceeding, in which event such person shall not
be required to deposit such taxes, penalties and interest as a condition
precedent to the application.
Section 11-1207
§ 11-1207 Refunds. a. In the manner provided in this section the
commissioner of finance shall refund or credit, without interest, any
tax, penalty or interest erroneously, illegally, or unconstitutionally
collected or paid if application to the commissioner of finance for such
refund shall be made within one year from the payment thereof. Whenever
a refund or credit is made or denied by the commissioner of finance, he
or she shall state his or her reason therefor and give notice thereof to
the applicant in writing. The commissioner of finance may, in lieu of
any refund required to be made, allow credit therefor on payments due
from the applicant.
b. Any determination of the commissioner of finance denying a refund
or credit pursuant to subdivision a of this section shall be final and
irrevocable unless the applicant for such refund or credit, within
ninety days from the mailing of notice of such determination, or, if the
commissioner of finance has established a conciliation procedure,
pursuant to section 11-124 of the code and the applicant has requested a
conciliation conference in accordance therewith, within ninety days of
the mailing of a conciliation decision or the date of the commissioner's
confirmation of the discontinuance of the conciliation proceeding, both
(1) serves a petition upon the commissioner of finance and (2) files a
petition with the tax appeals tribunal for a hearing. Such petition for
a refund or credit, made as herein provided, shall be deemed an
application for a revision of any tax, penalty or interest complained
of. Such hearing and any appeal to the tax appeals tribunal sitting en
banc from the decision rendered in such hearing shall be conducted in
the manner and subject to the requirements prescribed by the tax appeals
tribunal pursuant to section one hundred sixty-eight through one hundred
seventy-two of the charter. After such hearing, the tax appeals tribunal
shall give notice of its decision to the applicant and to the
commissioner of finance. The applicant shall be entitled to institute a
proceeding pursuant to article seventy-eight of the civil practice law
and rules to review a decision of the tax appeals tribunal sitting en
banc, provided such proceeding is instituted within four months after
the giving of the notice of such decision, and provided, in the case of
an application by a person liable for the tax, that a final
determination of tax due was not previously made. Such a proceeding
shall not be instituted by a person liable for the tax unless an
undertaking is 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.
c. A person shall not be entitled to a revision, refund or credit
under this section of a tax, interest or penalty which has been
determined to be due pursuant to the provisions of section 11-1206 of
this chapter where such person has had a hearing or an opportunity for a
hearing, as provided in said section, or has failed to avail himself or
herself of the remedies therein provided. No refund or credit shall be
made of a tax, interest or penalty paid after a determination by the
commissioner of finance made pursuant to section 11-1206 of this chapter
unless it be found that such determination was erroneous, illegal or
unconstitutional or otherwise improper, by the tax appeals tribunal
after a hearing or of the commissioner's own motion, or, if such tax
appeals tribunal affirms in whole or in part the determination of the
commissioner of finance, in a proceeding under article seventy-eight of
the civil practice law and rules, pursuant to the provisions of said
section, in which event refund or credit without interest shall be made
of the tax, interest or penalty found to have been overpaid.
Section 11-1208
§ 11-1208 Reserves. In cases where a person has applied for a refund
and has instituted a proceeding under article seventy-eight of the civil
practice law and rules to review a determination adverse to such person
on his or her application for refund, the comptroller shall set up
appropriate reserves to meet any decision adverse to the city.
Section 11-1209
§ 11-1209 Remedies exclusive. The remedies provided by sections
11-1206 and 11-1207 of this chapter shall be exclusive remedies
available to any person for the review of tax liability imposed by this
chapter, and no determination or proposed determination of tax or
determination on any application for refund by the commissioner of
finance, nor any decision by the tax appeals tribunal or any of its
administrative law judges, shall be enjoined or reviewed by an action
for declaratory judgment, an action for money had and received or by any
action or proceeding other than, in the case of a decision by the tax
appeals tribunal sitting en banc, a proceeding in the nature of a
certiorari proceeding under article seventy-eight of the civil practice
law and rules; provided, however, that such person may proceed by
declaratory judgment if such person institutes suit within ninety days
after a deficiency assessment is made and pays the amount of the
deficiency assessment to the commissioner of finance prior to the
institution of such suit and posts a bond for costs as provided in
section 11-1206 of this chapter.
Section 11-1210
§ 11-1210 Proceedings to recover tax. a. Whenever any racing
corporation or association or any of its officers or any other person
shall fail to collect and pay over any tax or to pay any tax, penalty or
interest imposed by this chapter as therein provided, the corporation
counsel shall, upon the request of the commissioner of finance bring or
cause to be brought an action to enforce the payment of the same on
behalf of the city of New York in any court of the state of New York or
of any other state or of the United States. If, however, the
commissioner of finance in his or her discretion believes that a person
subject to the provisions of this chapter is about to cease business,
leave the state or remove or dissipate the assets out of which the tax
or penalties might be satisfied, and that any such tax or penalty will
not be paid when due, the commissioner of finance may declare such tax
or penalty to be immediately due and payable and may issue a warrant
immediately.
b. As an additional or alternate remedy, the commissioner of finance
may issue a warrant, directed to the city sheriff commanding the sheriff
to levy upon and sell the real and personal property of the racing
corporation or association or its officers or any other person which may
be found within the city, for the payment of the amount thereof, with
any penalties and interest, and the cost of executing the warrant, and
to return such warrant to the commissioner of finance and to pay to the
commissioner of finance the money collected by virtue thereof within
sixty days after the receipt of such warrant. The city sheriff shall
within five days after the receipt of the warrant file with the county
clerk a copy thereof, 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, penalties and interest 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 real and personal property of the person against whom the
warrant is issued. The city sheriff shall then proceed upon the warrant
in the same manner, and with like effect, as that provided by law in
respect to executions issued against property upon judgments of a court
of record and for services in executing the warrants the city sheriff
shall be entitled to the same fees, which the city sheriff may collect
in the same manner. In the discretion of the commissioner of finance a
warrant of like terms, force and effect may be issued and directed to
any officer or employee of the department of finance, and in the
execution thereof such officer or employee shall have all the powers
conferred by law upon sheriffs, but 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 thereunder
as if the city had recovered judgment therefor and execution thereon had
been returned unsatisfied.
c. Whenever a corporation or association shall make a sale, transfer
or assignment in bulk or any part or the whole of its race meeting
grounds or enclosures and the building and structures thereon, or its
lease, license or other agreement or right to possess or operate such
race meeting grounds or enclosures or of the equipment, machinery,
fixtures or supplies, or of the said race meeting grounds or enclosures
and the building and structures thereon, or lease, license or other
agreement or right to possess or operate such race meeting grounds or
enclosures, and the equipment, machinery, fixtures or supplies
pertaining to the conduct or the operation of the said race meeting
grounds or enclosures, otherwise than in the ordinary course of trade
and in the regular prosecution of said business, the purchaser,
transferee or assignee shall at least ten days before taking possession
of such race meeting grounds or enclosures and the building and
structures thereon, or lease, license or other agreement or right to
possess or operate such race meeting grounds or enclosures or the
equipment, machinery, fixtures or supplies, or of the said race meeting
grounds or enclosures and the building and structures thereon, or lease,
license or other agreement or right to possess or operate such race
meeting grounds or enclosures, and the equipment, machinery, fixtures or
supplies or paying thereof, notify the commissioner of finance by
registered mail of the proposed sale and of the price, terms and
conditions thereof whether or not the seller, transferor or assignor,
has represented to, or informed the purchaser, transferee or assignee
that it owes any tax pursuant to this chapter and whether or not the
purchaser, transferee or assignee has knowledge that such taxes are
owing, and whether any such taxes are in fact owing.
Whenever the purchaser, transferee or assignee shall fail to give
notice to the commissioner of finance as required by the preceding
paragraph, or whenever the commissioner of finance shall inform the
purchaser, transferee or assignee that a possible claim for such tax or
taxes exists, any sums of money, property or choses in action, or other
consideration, which the purchaser, transferee or assignee is required
to transfer over to the seller, transferor or assignor shall be subject
to a first priority right and lien for any such taxes theretofore or
thereafter determined to be due from the seller, transferor or assignor
to the city, and the purchaser, transferee or assignee is forbidden to
transfer to the seller, transferor or assignor any such sums of money,
property or choses in action to the extent of the amount of the city's
claim. For failure to comply with the provisions of this subdivision,
the purchaser, transferee or assignee, in addition to being subject to
the liabilities and remedies imposed under the provisions of article six
of the uniform commercial code, shall be personally liable for the
payment to the city of any such taxes theretofore or thereafter
determined to be due to the city from the seller, transferor or
assignor, and such liability may be assessed and enforced in the same
manner as the liability for tax under this chapter.
d. 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 b
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 11-1211
§ 11-1211 General powers of the commissioner of finance. In addition
to the powers granted to the commissioner of finance in this chapter,
such commissioner is hereby authorized and empowered:
1. To make, adopt and amend rules and regulations appropriate to the
carrying out of this chapter and the purposes thereof;
2. To extend, for cause shown, the time for filing any return for a
period not exceeding thirty days; and to compromise disputed claims in
connection with the taxes hereby imposed;
3. To request information from the racing commission and the tax
commission of the state of New York, or any other state or the treasury
department of the United States relative to any person; and to afford
information to such commission or such treasury department relative to
any person, any other provision of this chapter to the contrary
notwithstanding;
4. To delegate his or her functions hereunder to a deputy commissioner
of finance or any employee or employees of the department of finance;
5. To prescribe methods for determining the amount of the admissions
and for determining the tax;
6. To require racing corporations or associations to keep detailed
records of all race meetings and all attendance thereat, and to furnish
such information upon request to the commissioner of finance;
7. To require that the amount of the tax be printed, separate from the
price of admission, on tickets of admission.
Section 11-1212
§ 11-1212 Administration of oaths and compelling testimony. a. The
commissioner of finance, his or her employees or agents duly designated
and authorized by the commissioner of finance, the tax appeals tribunal
and any of its duly designated and authorized employees or agents shall
have power to administer oaths and take affidavits in relation to any
matter or proceeding in the exercise of their powers and duties under
this chapter. The commissioner of finance and the tax appeals tribunal
shall have power to subpoena and require the attendance of witnesses and
the production of books, papers and documents to secure information
pertinent to the performance of the duties of the commissioner or of the
tax appeals tribunal hereunder and of the enforcement of this chapter
and to examine them in relation thereto, and to issue commissions for
the examination of witnesses who are out of the state or unable to
attend before the commissioner of finance or the tax appeals tribunal or
excused from attendance.
b. A justice of the supreme court either in court or at chambers shall
have power summarily to enforce by proper proceedings the attendance and
testimony of witnesses and the production and examination of books,
papers and documents called for by the subpoena of the commissioner of
finance or the tax appeals tribunal under this chapter.
c. Cross-reference; criminal penalties. For failure to obey subpoenas
or for testifying falsely, see section 11-4007 of this title; for
supplying false or fraudulent information, see section 11-4009 of this
title.
d. The officers who serve the summons or subpoena of the commissioner
of finance or the tax appeals tribunal and witnesses attending in
response thereto shall be entitled to the same fees as are allowed to
officers and witnesses in civil cases in courts of record, except as
herein otherwise provided. Such officers shall be the city sheriff and
his or her duly appointed deputies, or any officers or employees of the
department of finance or the tax appeals tribunal, designated to serve
such process.
Section 11-1213
§ 11-1213 Interest and penalties. (a) Interest on underpayments. If
any amount of tax is not paid over or paid on or before the last date
prescribed for payment (without regard to any extension of time granted
for payment), interest on such amount at the rate set by the
commissioner of finance pursuant to subdivision (g) of this section, or,
if no rate is set, at the rate of seven and one-half percent per annum,
shall be paid for the period from such last date to the date of payment.
In computing the amount of interest to be paid, such interest shall be
compounded daily. Interest under this subdivision shall not be paid if
the amount thereof is less than one dollar.
(b) * (1) Failure to file return. (A) In case of failure to file a
return under this chapter on or before the prescribed date (determined
with regard to any extension of time for filing), unless it is shown
that such failure is due to reasonable cause and not due to willful
neglect, there shall be added to the amount required to be shown as tax
on such return five percent of the amount of such tax if the failure is
for not more than one month, with an additional five percent for each
additional month or fraction thereof during which such failure
continues, not exceeding twenty-five percent in the aggregate.
(B) In the case of a failure to file a return of tax within sixty days
of the date prescribed for filing of such return (determined with regard
to any extension of time for filing), unless it is shown that such
failure is due to reasonable cause and not due to willful neglect, the
addition to tax under subparagraph (A) of this paragraph shall not be
less than the lesser of one hundred dollars or one hundred percent of
the amount required to be shown as tax on such return.
(C) For purposes of this paragraph, the amount of tax required to be
shown on the return shall be reduced by the amount of any part of the
tax which is paid on or before the date prescribed for payment of the
tax and by the amount of any credit against the tax which may be claimed
upon the return.
* NB Amended Ch. 765/85 § 35, language juxtaposed per Ch. 907/85 § 14
(2) Failure to pay tax shown on return. In case of failure to pay the
amount shown as tax on a return required to be filed under this chapter
on or before the prescribed date (determined with regard to any
extension of time for payment), unless it is shown that such failure is
due to reasonable cause and not due to willful neglect, there shall be
added to the amount shown as tax on such return one-half of one percent
of the amount of such tax if the failure is not for more than one month,
with an additional one-half of one percent for each additional month or
fraction thereof during which such failure continues, not exceeding
twenty-five percent in the aggregate. For the purpose of computing the
addition for any month the amount of tax shown on the return shall be
reduced by the amount of any part of the tax which is paid on or before
the beginning of such month and by the amount of any credit against the
tax which may be claimed upon the return. If the amount of tax required
to be shown on a return is less than the amount shown as tax on such
return, this paragraph shall be applied by substituting such lower
amount.
(3) Failure to pay tax required to be shown on return. In case of
failure to pay any amount in respect of any tax required to be shown on
a return required to be filed under this chapter which is not so shown
(including a determination made pursuant to section 11-1206 of this
chapter) within ten days of the date of a notice and demand therefor,
unless it is shown that such failure is due to reasonable cause and not
due to willful neglect, there shall be added to the amount of tax stated
in such notice and demand one-half of one percent of such tax if the
failure is not for more than one month, with an additional one-half of
one percent for each additional month or fraction thereof during which
such failure continues, not exceeding twenty-five percent in the
aggregate. For the purpose of computing the addition for any month, the
amount of tax stated in the notice and demand shall be reduced by the
amount of any part of the tax which is paid before the beginning of such
month.
* (4) Limitations on additions.
(A) With respect to any return, the amount of the addition under
paragraph one of this subdivision shall be reduced by the amount of the
under paragraph two of this subdivision for any month to which an
addition applies under both paragraphs one and two. In any case
described in subparagraph (B) of paragraph one of this subdivision, the
amount of the addition under such paragraph one shall not be reduced
below the amount provided in such subparagraph.
(B) With respect to any return, the maximum amount of the addition
permitted under paragraph three of this subdivision shall be reduced by
the amount of the addition under paragraph one of this subdivision
(determined without regard to subparagraph (B) of such paragraph one)
which is attributable to the tax for which the notice and demand is made
and which is not paid within ten days of such notice and demand.
* NB Amended Ch. 765/85 § 35, language juxtaposed per Ch. 907/85 § 14
* (c) Underpayment due to negligence. (1) If any part of an
underpayment of tax is due to negligence or intentional disregard of
this chapter or any rules or regulations hereunder (but without intent
to defraud), there shall be added to the tax a penalty equal to five
percent of the underpayment.
(2) There shall be added to the tax (in addition to the amount
determined under paragraph one of this subdivision) an amount equal to
fifty percent of the interest payable under subdivision (a) of this
section with respect to the portion of the underpayment described in
such paragraph one which is attributable to the negligence or
intentional disregard referred to in such paragraph one, for the period
beginning on the last date prescribed by law for payment of such
underpayment (determined without regard to any extension) and ending on
the date of the assessment of the tax (or, if earlier, the date of the
payment of the tax).
* NB Amended Ch. 765/85 § 35, language juxtaposed per Ch. 907/85 § 14
* (d) Underpayment due to fraud. (1) If any part of an underpayment of
tax is due to fraud, there shall be added to the tax a penalty equal to
fifty percent of the underpayment.
(2) There shall be added to the tax (in addition to the penalty
determined under paragraph one of this subdivision) an amount equal to
fifty percent of the interest payable under subdivision (a) of this
section with respect to the portion of the underpayment described in
such paragraph one which is attributable to fraud, for the period
beginning on the last day prescribed by law for payment of such
underpayment (determined without regard to any extension) and ending on
the date of the assessment of the tax (or, if earlier, the date of the
payment of the tax).
(3) The penalty under this subdivision shall be in lieu of any other
addition to tax imposed by subdivision (b) or (c) of this section.
* NB Amended Ch. 765/85 § 35, language juxtaposed per Ch. 907/85 § 14
(e) Additional penalty. Any person who, with fraudulent intent, shall
fail to pay any tax imposed by this chapter, or to make, render, sign or
certify any return, or to supply any information within the time
required by or under this chapter, shall be liable for a penalty of not
more than one thousand dollars, in addition to any other amounts
required under this chapter to be imposed, assessed and collected by the
commissioner of finance. The commissioner of finance shall have the
power, in his or her discretion, to waive, reduce or compromise any
penalty under this subdivision.
(f) The interest and penalties imposed by this section shall be paid
and disposed of in the same manner as other revenues from this chapter.
Unpaid interest and penalties may be enforced in the same manner as the
tax imposed by this chapter.
(g) (1) Authority to set interest rates. The commissioner of finance
shall set the rate of interest to be paid pursuant to subdivision (a) of
this section, but if no such rate of interest is set, such rate shall be
deemed to be set at seven and one-half percent per annum. Such rate
shall be the rate prescribed in paragraph two of this subdivision but
shall not be less than seven and one-half percent per annum. Any such
rate set by the commissioner of finance shall apply to taxes, or any
portion thereof, which remain or become due on or after the date on
which such rate becomes effective and shall apply only with respect to
interest computed or computable for periods or portions of periods
occurring in the period in which such rate is in effect.
(2) General rule. The rate of interest set under this subdivision
shall be the sum of (i) the federal short-term rate as provided under
paragraph three of this subdivision, plus (ii) seven percentage points.
(3) Federal short-term rate. For purposes of this subdivision:
(A) The federal short-term rate for any month shall be the federal
short-term rate determined by the United States secretary of the
treasury during such month in accordance with subsection (d) of section
twelve hundred seventy-four of the internal revenue code for use in
connection with section six thousand six hundred twenty-one of the
internal revenue code. Any such rate shall be rounded to the nearest
full percent (or, if a multiple of one-half of one percent, such rate
shall be increased to the next highest full percent).
(B) Period during which rate applies.
(i) In general. Except as provided in clause (ii) of this
subparagraph, the federal short-term rate for the first month in each
calendar quarter shall apply during the first calendar quarter beginning
after such month.
(ii) Special rule for the month of September, nineteen hundred
eighty-nine. The federal short-term rate for the month of April,
nineteen hundred eighty-nine shall apply with respect to setting the
rate of interest for the month of September, nineteen hundred
eighty-nine.
(4) Publication of interest rate. The commissioner of finance shall
cause to be published in the city record, and give other appropriate
general notice of, the interest rate to be set under this subdivision no
later than twenty days preceding the first day of the calendar quarter
during which such interest rate applies. The setting and publication of
such interest rate shall not be included within paragraph (a) of
subdivision five of section one thousand forty-one of the city charter
relating to the definition of a rule.
* (h) Miscellaneous. (1) Officers of a racing corporation or
association shall be personally liable for the tax collected or required
to be collected under this chapter, and subject to the penalties
hereinabove imposed.
(2) The certificate of the commissioner of finance to the effect that
a tax has not been paid, that a return or bond has not been filed, or
that information has not been supplied pursuant to the provisions of
this chapter, shall be presumptive evidence thereof.
(3) Cross-reference: For criminal penalties, see chapter forty of this
title.
* NB Amended Ch. 765/85 § 35, language juxtaposed per Ch. 907/85 § 14
Section 11-1214
§ 11-1214 Returns to be secret. a. Except in accordance with proper
judicial order, or as otherwise provided by law, it shall be unlawful
for the commissioner of finance or the tax appeals tribunal or any
officer or employee of the department of finance to divulge or make
known in any manner any of the information relating to the business of
any person contained in any return required under this chapter. The
officers charged with the custody of such returns shall not be required
to produce any of them or evidence of anything contained in them in any
action or proceeding in any court, except on behalf of the commissioner
of finance in an action or proceeding under the provisions of this
chapter, or on behalf of any party to any action or proceeding under the
provisions of this chapter, when the returns or facts shown thereby are
directly involved in such action or proceeding, in either of which
events the courts may require the production of, and may admit in
evidence, so much of said returns or of the facts shown thereby, as are
pertinent to the action or proceeding and no more. The commissioner of
finance may, nevertheless, publish a copy or a summary of any
determination or decision rendered after a formal hearing held pursuant
to section 11-1206 or 11-1207 of this chapter. Nothing herein shall be
construed to prohibit the delivery to a person or such person's duly
authorized representative of a certified copy of any return filed by
such person nor to prohibit the publication of statistics so classified
as to prevent the identification of particular returns and the items
thereof, or the inspection by the corporation counsel or other legal
representatives of the city, or by the district attorney of any county
within the city, of the return of any person who shall bring action to
set aside or review the tax based thereon, or against whom an action or
proceeding has been instituted for the collection of a tax or penalty.
Nothing herein shall be construed to prohibit the inspection by the
fiscal representatives of any county entitled to any portion of the
revenues pursuant to subdivision b of section 11-1216 of this chapter of
returns of tax collected at any racing ground or enclosure situated
partly in such county. Returns shall be preserved for three years and
thereafter until the commissioner of finance permits them to be
destroyed.
b. (1) Any officer or employee of the city who willfully violates the
provisions of subdivision a of this section shall be dismissed from
office and be incapable of holding any public office in this city for a
period of five years thereafter.
(2) Cross-reference: For criminal penalties, see chapter forty of this
title.
c. This section shall be deemed a state statute for purposes of
paragraph (a) of subdivision two of section eighty-seven of the public
officers law.
d. Notwithstanding anything in subdivision a of this section to the
contrary, if a taxpayer has petitioned the tax appeals tribunal for
administrative review as provided in section one hundred seventy of the
charter, the commissioner of finance shall be authorized to present to
the tribunal any report or return of such taxpayer, or any information
contained therein or relating thereto, which may be material or relevant
to the proceeding before the tribunal. The tax appeals tribunal shall be
authorized to publish a copy or a summary of any decision rendered
pursuant to section one hundred seventy-one of the charter.
Section 11-1215
§ 11-1215 Notices and limitations 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 postpaid envelope
addressed to such person at the address given in the last return filed
by such person pursuant to the provisions of this chapter or in any
application made by such person or if no return has been filed or
application made, 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 or any other law
relative to limitations of time for the enforcement of a civil remedy
shall not apply to any proceeding or action taken by the city to levy,
appraise, assess, determine or enforce the collection of any tax or
penalty provided by this chapter. However, except in the case of a
wilfully false or fraudulent return with intent to evade the tax, no
assessment of additional tax shall be made after the expiration of more
than three years from the date of the filing of a return, provided, that
where no return has been filed as provided by law the tax may be
assessed at any time.
c. Where, before the expiration of the period prescribed herein for
the assessment of an additional tax, a person has consented in writing
that such period be extended, the amount of such additional tax due may
be determined at any time within such extended period. The period so
extended may be further extended by subsequent consents in writing made
before the expiration of the extended period.
d. If any return, claim, statement, notice, application, or other
document required to be filed, or any payment required to be made,
within a prescribed period or on or before a prescribed date under
authority of any provision of this chapter is, after such period or such
date, delivered by United States mail to the commissioner of finance,
the tax appeals tribunal, bureau, office, officer or person with which
or with whom such document is required to be filed, or to which or to
whom such payment is required to be made, the date of the United States
postmark stamped on the envelope shall be deemed to be the date of
delivery. This subdivision shall apply only if the postmark date falls
within the prescribed period or on or before the prescribed date for the
filing of such document, or for making the payment, including any
extension granted for such filing or payment, and only if such document
or payment was deposited in the mail, postage prepaid, properly
addressed to the commissioner of finance, bureau, office, officer or
person with which or with whom the document is required to be filed or
to which or to whom such payment is required to be made. If any document
is sent by United States registered mail, such registration shall be
prima facie evidence that such document was delivered to the
commissioner of finance, the tax appeals tribunal, bureau, office,
officer or person to which or to whom addressed, and the date of
registration shall be deemed the postmark date. The commissioner of
finance or, where relevant, the tax appeals tribunal is authorized to
provide by regulation the extent to which the provisions of the
preceding sentence with respect to prima facie evidence of delivery and
the postmark date shall apply to certified mail. Except as provided in
subdivision f of this section, this subdivision shall apply in the case
of postmarks not made by the United States postal service only if and to
the extent provided by regulation of the commissioner of finance or,
where relevant, the tax appeals tribunal.
e. When the last day prescribed under authority of this chapter
(including any extension of time) for performing any act falls on a
Saturday, Sunday or legal holiday in the state, the performance of such
act shall be considered timely if it is performed on the next succeeding
day which is not a Saturday, Sunday or legal holiday.
f. (1) Any reference in subdivision d of this section to the United
States mail shall be treated as including a reference to any delivery
service designated by the secretary of the treasury of the United States
pursuant to section seventy-five hundred two of the internal revenue
code and any reference in subdivision d of this section to a United
States postmark shall be treated as including a reference to any date
recorded or marked in the manner described in section seventy-five
hundred two of the internal revenue code by a designated delivery
service. If the commissioner of finance finds that any delivery service
designated by such secretary is inadequate for the needs of the city,
the commissioner of finance may withdraw such designation for purposes
of this title. The commissioner of finance may also designate additional
delivery services meeting the criteria of section seventy-five hundred
two of the internal revenue code for purposes of this title, or may
withdraw any such designation if the commissioner of finance finds that
a delivery service so designated is inadequate for the needs of the
city. Any reference in subdivision d of this section to the United
States mail shall be treated as including a reference to any delivery
service designated by the commissioner of finance and any reference in
subdivision d of this section to a United States postmark shall be
treated as including a reference to any date recorded or marked in the
manner described in section seventy-five hundred two of the internal
revenue code by a delivery service designated by the commissioner of
finance. Notwithstanding the foregoing, any withdrawal of designation or
additional designation by the commissioner of finance shall not be
effective for purposes of service upon the tax appeals tribunal, unless
and until such withdrawal of designation or additional designation is
ratified by the president of the tax appeals tribunal.
(2) Any equivalent of registered or certified mail designated by the
United States secretary of the treasury, or as may be designated by the
commissioner of finance pursuant to the same criteria used by such
secretary for such designations pursuant to section seventy-five hundred
two of the internal revenue code, shall be included within the meaning
of registered or certified mail as used in subdivision d of this
section. If the commissioner of finance finds that any equivalent of
registered or certified mail designated by such secretary or the
commissioner of finance is inadequate for the needs of the city, the
commissioner of finance may withdraw such designation for purposes of
this title. Notwithstanding the foregoing, any withdrawal of designation
or additional designation by the commissioner of finance shall not be
effective for purposes of service upon the tax appeals tribunal, unless
and until such withdrawal of designation or additional designation is
ratified by the president of the tax appeals tribunal.
Section 11-1216
§ 11-1216 Disposition of revenues. a. All revenues resulting from the
imposition of the tax under this chapter at race meeting grounds or
enclosures located wholly within the city of New York shall be credited
and deposited in the general fund of the city.
b. All revenues resulting from the imposition of the tax under this
chapter at race meeting grounds or enclosures situated in two counties,
only one of which is wholly located within the city of New York, shall
be deposited in a special fund, and seventy-five percent of the moneys
in such special fund shall, within sixty days after collection thereof
by the city, be paid to the county not located within the city of New
York, less the expenses for collection of such tax and except that the
sum of five thousand dollars shall be retained at all times in such
special fund for the purpose of making refunds or any necessary
adjustments. The balance then remaining in such special fund shall be
paid into the general fund of the city of New York.
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.
Special thanks to Benjarmin Kallos and Thom Neale who made this content publicly available as a bulk download.