Section 11-2048
§ 11-2048 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 purpose of the taxes imposed
by this subchapter, the following terms shall mean:
(1) "Purchaser." A person who purchased 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 11-2049
§ 11-2049 Imposition of tax. On and after September first, nineteen
hundred eighty, there is hereby imposed within the city of New York, and
there shall be paid, a tax at the rate of eight percent on receipts from
every sale of the service of providing parking, garaging or storing for
motor vehicles by persons operating a garage (other than a garage which
is part of premises occupied solely as a private one or two family
dwelling), parking lot or other place of business engaged in providing
parking, garaging or storing for motor vehicles, in every county within
the city of New York with a population density in excess of fifty
thousand persons per square mile, as determined by reference to the
latest federal census; provided, however, that receipts for such
services paid to a homeowner's association by its members or receipts
paid by members of a homeowner's association to a person leasing the
parking facility from the homeowner's association shall not be subject
to the tax imposed by this section. For purposes of this section, a
homeowner's association is an association (including a cooperative
housing or apartment corporation) (i) the membership of which is
comprised exclusively of owners or residents of residential dwelling
units, including owners of units in a condominium, and including
shareholders in a cooperative housing or apartment corporation, where
such units are located in a defined geographical area such as a housing
development or subdivision; and (ii) which owns or operates a garage,
parking lot or other place of business engaged in providing parking,
garaging or storing for motor vehicles located in such area for use
(whether or not exclusive) by such owners or residents. The tax imposed
on the receipts described in this section is in addition to the tax
imposed on such receipts under subchapter one of this chapter or section
eleven hundred seven of the tax law, as the case may be.
Section 11-2050
§ 11-2050 Transitional provisions. The taxes imposed by this
subchapter shall be paid with respect to receipts from all sales of
services on or after September first, nineteen hundred eighty 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 eighty, 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 11-2051
§ 11-2051 Exempt organizations and individuals. (a) 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 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 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 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 to foster national or international amateur
sports competition (but only if no part of its activities involve the
provision of athletic facilities or equipment), 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, (except as otherwise
provided in subsection (h) of section five hundred one of the United
States internal revenue code of nineteen hundred fifty-four, as
amended), 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 past or present members of the armed
forces of the United States, 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 past or
present members of the armed forces of the United States and
substantially all of the other members of which are individuals who are
cadets or are spouses, widows or widowers of past or present members of
the armed forces of the United States or of cadets, and
(C) no part of the net earnings of which inures to the benefit of any
private shareholder or individual;
(6) The following Indian nations or tribes residing in New York state:
Cayuga, Oneida, Onondaga, Poospatuck, Saint Regis Mohawk, Seneca,
Shinnecock, Tonawanda and Tuscarora, where it is the purchaser, user or
consumer;
(7) A not-for-profit corporation operating as a health maintenance
organization subject to the provisions of article forty-four of the
public health law; and
(8) Cooperative and foreign corporations doing business in this state
pursuant to the rural electric cooperative law.
(b) Nothing in this section shall exempt sales of the service of
providing parking, garaging or storing for motor vehicles by an
organization described in paragraph four or paragraph five of
subdivision (a) of this section operating a garage (other than a garage
which is part of premises occupied solely as a private one-family or
two-family dwelling), parking lot or other place of business engaged in
providing parking, garaging or storing for motor vehicles.
(c) (1) For purposes of paragraph four of subdivision (a) of this
section, in the case of a qualified amateur sports organization (A) the
requirement of such paragraph that no part of its activities involve the
provision of athletic facilities or equipment shall not apply, and (B)
such organization shall not fail to meet the requirement of such
paragraph merely because its membership is local or regional in nature.
(2) For purposes of this subdivision, the term "qualified amateur
sports organization" means any organization organized and operated
exclusively to foster national or international amateur sports
competition if such organization is also organized and operated
primarily to conduct national or international competition in sports or
to support and develop amateur athletes for national or international
competition in sports.
(d) The tax imposed by this subchapter shall not apply to any sale of
services to an individual resident of the county in which such tax is
imposed when such services are rendered on a monthly or longer-term
basis at the principal location for the parking, garaging or storing of
a motor vehicle owned or leased (but only in the case of a lease for a
term of one year or more) by such individual resident. For purposes of
this subdivision, the term "individual resident" means a natural person
who maintains in such county a permanent place of abode which is such
person's primary residence; the term "motor vehicle" means a motor
vehicle which is registered pursuant to the vehicle and traffic law at
the address of the primary residence referred to in this subdivision, or
which is registered pursuant to the vehicle and traffic law and leased
to an individual resident at the address of the primary residence
referred to in this subdivision, and which is not used in carrying on
any trade, business or commercial activity; and the term "lease for a
term of one year or more" shall not include any lease the term of which
is less than one year, irrespective of the fact that the cumulative
period for which such lease may be in effect is one year or more as the
result of the right to exercise an option to renew or other like
provision.
Section 11-2052
* § 11-2052 Administration and collection; penalties; refunds. (a) The
taxes imposed by 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 section eleven hundred one 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 to the extent that any provisions of such article
twenty-eight are either inconsistent with a provision of this
subchapter, or of article twenty-nine of the tax law, or are not
relevant to this subchapter or to article twenty-nine 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.
(b) Notwithstanding subdivision (a) of this section or any other
provision of law to the contrary, the tax commission shall, subject to
such terms and conditions as it may consider necessary, delegate to the
commissioner of finance the power and authority to develop and
administer reasonable and necessary procedures, including the use of
exemption certificates for presentation to vendors, for determining
entitlement to exemption from tax under subdivision (d) of section
11-2051 of this subchapter, and to prescribe, subject to the approval of
the tax commission, rules and regulations necessary and appropriate in
carrying out such responsibilities.
(c) Any person who, in violation of any provision of subdivision (d)
of section 11-2051 of this code or any rule or regulation promulgated
thereunder, obtains or uses a certificate of exemption relating to the
exemption allowed by such subdivision, shall, if such violation was due
to negligence or intentional disregard of such provision or rule or
regulation (but without intent to defraud), be liable for a penalty of
not more than one hundred dollars for each such violation, and, if such
violation was due to fraud, be liable for a penalty of not more than
five hundred dollars for each such violation. The commissioner of
finance shall have the power, in his or her discretion, to waive, reduce
or compromise any penalty imposed pursuant to this subdivision. The
penalties authorized by this subdivision shall be in addition to any
penalty provided by section eleven hundred forty-five of the tax law,
and shall be paid and disposed of, and, if unpaid, shall be determined,
assessed, collected and enforced, in the same manner as the taxes
imposed by this subchapter.
(d) Notwithstanding subdivision (d) of section 11-2051 of this
subchapter, section eleven hundred thirty-nine of the tax law or any
other provision of law to the contrary, an individual resident shall not
be entitled to a refund or credit with respect to any amount of tax
which was paid to a vendor prior to the date such individual resident
presented to the vendor a valid certificate of exemption from such tax.
* NB Amended Ch. 330/85 § 3, language juxtaposed per Ch. 907/85 § 14
Section 11-2053
§ 11-2053 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 during the next preceding calendar month
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 such
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. Provided,
however, any such certification may be based on such information as may
be available to the tax commission at the time such certificate must be
made under this section and may be estimated on the basis of percentages
or other indices calculated from distributions for prior periods. 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 or underpayment 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 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.
Section 11-2054
§ 11-2054 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.
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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