Section 11-2039
§ 11-2039 Definitions. (a) "Person" includes an individual,
partnership, society, association, joint-stock company, corporation,
estate, receiver, trustee, assignee, referee, and any other person
acting in a fiduciary or representative capacity, whether appointed by a
court or otherwise, and any combination of the foregoing.
(b) When used in this subchapter for the purposes of the taxes imposed
by this subchapter, the following terms shall mean:
(1) "Purchaser." A person who purchases property or to whom are
rendered services, the receipts from which are taxable under this
subchapter.
(2) "Receipt." The amount of the sale price of any property and the
charge for any service taxable under this subchapter, valued in money,
whether received in money or otherwise, including any amount for which
credit is allowed by the vendor to the purchaser, without any deduction
for expenses or early payment discounts, but excluding any credit for
tangible personal property accepted in part payment and intended for
resale.
(3) "Sale." Any transfer of title or possession or both, exchange or
barter, rental, lease or license to use or consume, conditional or
otherwise, in any manner or by any means whatsoever for a consideration,
or any agreement therefor, including the rendering of any service,
taxable under this subchapter, for a consideration or any agreement
therefor.
(4) "Vendor." A person making sales of tangible personal property or
services, the receipts from which are taxed by this subchapter.
(5) "Tax commission." Tax commission of the state of New York.
(6) "Tax law." Tax law of the state of New York.
Section 11-2040
§ 11-2040 Imposition of tax. (a) There is hereby imposed within the
city and there shall be paid a tax at the rate of four and one-half
percent upon the receipts from every sale, except for resale, of the
following services, provided, however, that the tax hereby imposed shall
not be imposed after November thirtieth, two thousand fourteen, on
receipts from sales of the services specified in paragraph one of this
subdivision:
1. Credit rating and credit reporting services, including, but not
limited to, those services provided by mercantile and consumer credit
rating or reporting bureaus or agencies, whether rendered in written or
oral form or in any other manner, except to the extent otherwise taxable
under article twenty-eight of the tax law.
(b) Wages, salaries and other compensation paid by an employer to an
employee for performing as an employee the services described in
subdivision (a) of this section are not receipts subject to the taxes
imposed by such subdivision.
(c) Any taxes imposed by this subchapter are in addition to any other
tax which the city may impose or may be imposing pursuant to any law.
Section 11-2041
§ 11-2041 Transitional provisions. The taxes imposed under paragraph
one of subdivision (a) of section 11-2040 of this subchapter shall be
paid with respect to receipts from all sales of services on or after
September first, nineteen hundred seventy-five although rendered or
agreed to be rendered under a prior contract. Where a service is sold on
a monthly, quarterly, yearly or other term basis, the charge for such
service shall be subject to tax under this subchapter to the extent that
such charge is applicable to any period on or after September first,
nineteen hundred seventy-five, and such charge shall be apportioned on
the basis of the ratio of the number of days falling within such period
to the total number of days in the full term or period.
Section 11-2042
§ 11-2042 Exempt organizations. Except as otherwise provided in this
section, any sale by or to any of the following shall not be subject to
the taxes imposed by this subchapter:
(1) The state of New York, or any of its agencies, instrumentalities,
public corporations (including a public corporation created pursuant to
agreement or compact with another state or Canada) or political
subdivisions where it is the purchaser, user or consumer, or where it is
a vendor of services or property of a kind not ordinarily sold by
private persons;
(2) The United States of America, and any of its agencies and
instrumentalities, insofar as it is immune from taxation where it is the
purchaser, user or consumer, or where it sells services or property of a
kind not ordinarily sold by private persons;
(3) The United Nations or any international organization of which the
United States of America is a member where it is the purchaser, user or
consumer, or where it sells services or property of a kind not
ordinarily sold by private persons;
(4) Any corporation, association, trust, or community chest, fund or
foundation, organized and operated exclusively for religious,
charitable, scientific, testing for public safety, literary 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, no substantial part of the
activities of which is carrying on propaganda, or otherwise attempting
to influence legislation, and which does not participate in, or
intervene in (including the publishing or distributing of statements),
any political campaign on behalf of any candidate for public office;
(5) A post or organization of war veterans, or an auxiliary unit or
society of, or a trust or foundation for, any such post or organization:
(A) organized in this state,
(B) at least seventy-five percent of the members of which are war
veterans and substantially all of the other members of which are
individuals who are veterans (but not war veterans) or are cadets, or
are spouses, widows or widowers of war veterans or such individuals, and
(C) no part of the net earnings of which inures to the benefit of any
private shareholder or individual.
Section 11-2043
§ 11-2043 Refunds or credits based on proof of certain uses. A refund
or credit equal to the amount of the sales or compensating use tax
imposed by section eleven hundred seven of the tax law or by section
11-2001 of this chapter, as the case may be, and paid on the sale or use
of tangible personal property which is later used by such purchaser in
performing a service subject to tax under this subchapter shall be
allowed such purchaser against the tax imposed by this subchapter and
collected by such person on the sale of such services if such property
has become a physical component part of the property upon which the
service is performed or has been transferred to the purchaser of the
service in conjunction with the performance of the service subject to
tax; provided, however, that any such refund or credit shall be without
interest.
Section 11-2044
§ 11-2044 Administration and collection. The taxes imposed by section
11-2040 of this subchapter shall be administered and collected by the
tax commission in the same manner as the taxes imposed by article
twenty-eight of the tax law are administered and collected by such
commission. All of the provisions of such article relating to or
applicable to the administration and collection of the taxes imposed by
that article shall apply to the taxes imposed by this subchapter,
including sections eleven hundred one, eleven hundred eleven, and
sections eleven hundred thirty-one through eleven hundred forty-seven,
with the same force and effect as if those provisions had been
incorporated in full into this subchapter and had expressly referred to
the taxes imposed by this subchapter, except as otherwise provided in
section twelve hundred fifty of the tax law. For purposes of this
subchapter, the term "tax" in part IV of such article twenty-eight shall
include the taxes imposed by this subchapter.
Section 11-2045
§ 11-2045 Deposit and disposition of revenue. (a) The tax commission
shall deposit daily to the credit of the comptroller of the state of New
York, all taxes, penalties and interest collected under this subchapter
in such responsible banks, banking houses or trust companies as may be
designated by the comptroller. Such deposits shall be kept in trust for
the city and separate and apart from all other monies in the possession
of the comptroller. The comptroller shall require adequate security from
all such depositories. Of the revenue collected under this subchapter
the comptroller shall retain in his or her hands such amount as the
commissioner of taxation and finance of the state of New York may
determine to be necessary for refunds under this subchapter and for
reasonable costs of the tax commission in administering, collecting and
distributing the taxes under this subchapter, out of which the
comptroller shall pay any refunds made under the provisions of this
subchapter. The comptroller, after reserving such refund fund and such
costs, shall on or before the twelfth day of each month, pay to the
commissioner of finance of this city all taxes, interest and penalties
collected under this subchapter and remaining to the comptroller's
credit in such banks, banking houses or trust companies at the close of
business on the last day of the preceding month, provided, however, that
the comptroller shall on or before the last day of June and December
make a partial payment consisting of the collections made during and
including the first twenty-five days of said months to the commissioner
of finance of this city. The amount so payable shall be certified to the
comptroller by the president of the tax commission or such president's
delegate, who shall not be held liable for any inaccuracy in such
certificate. Where the amount so paid over in any such distribution is
more or less than the amount then due to this city, the amount of the
overpayment or underpayment shall be certified to the comptroller by the
president of the tax commission or such president's delegate, who shall
not be held liable for any inaccuracy in such certificate. The amount of
the overpayment shall be so certified to the comptroller as soon after
the discovery of the overpayment or underpayment as reasonably possible
and subsequent payments and distributions by the comptroller to this
city shall be adjusted by subtracting the amount of any such overpayment
from or by adding the amount of any such underpayment to such number of
subsequent payments and distributions as the comptroller and the
president of the state tax commission shall consider reasonable in view
of the amount of the overpayment or underpayment and all other facts and
circumstances.
(b) All payments to the commissioner of finance pursuant to
subdivision (a) of this section shall be credited to and deposited in
the general fund of this city, but no part of such revenues may be
expended unless appropriated in the annual budget of this city.
Section 11-2046
§ 11-2046 Construction and enforcement. This subchapter shall be
construed and enforced in conformity with articles twenty-eight and
twenty-nine of the tax law of the state of New York pursuant to which it
is enacted.
Section 11-2047
§ 11-2047 Effective date. This subchapter shall take effect September
first, nineteen hundred seventy-five except that certificates of
registration may be filed with the state tax commission and certificates
of authority to collect tax may be issued by the state tax commission
prior to such date.
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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