Section 11-2055
§ 11-2055 Definitions. When used in this subchapter the following
terms shall mean or include:
1. "Person." An individual, partnership, society, association,
corporation, joint-stock company, and any combination of individuals,
and also an executor, administrator, receiver, trustee or other
fiduciary.
2. "Alcohol." Ethyl alcohol, hydrated oxide of ethyl or spirit of
wine, from whatever source or by whatever process produced.
3. "Beers." All alcoholic beer, lager beer, ale, porter, and stout,
and all other fermented beverages of any name or description
manufactured from malt, wholly or in part, or from any substitute
therefor containing one-half of one per centum, or more, of alcohol by
volume.
4. "Liquors." Any and all distilled or rectified spirits, alcohol,
brandy, cordial (whether the base therefor be wine or liquor), whiskey,
rum, gin and all other distilled beverages containing alcohol, including
all dilutions and mixtures of one or more of the foregoing, including
any alcoholic liquids which would be wines if the alcoholic content
thereof were not more than twenty-four per centum by volume. Such term
shall not include liquors containing not more than twenty-four per
centum of alcohol by volume.
5. "Alcoholic beverages." Beer or liquors.
6. "Distributor." Any person who imports or causes to be imported into
this city any alcoholic beverages which are or will be offered for sale
or used for any commercial purpose; any purchaser of warehouse receipts
for alcoholic beverages stored in a warehouse in this city who causes
such beverages to be removed from such warehouse; and also any person
who produces, distills, manufactures, brews, compounds, mixes or
ferments any alcoholic beverages within this city for sale, except: (a)
a person who manufactures, mixes or compounds alcoholic beverages the
ingredients of which consist only of alcoholic beverages on which the
taxes imposed by this subchapter have been paid, and (b) a person who
mixes or compounds alcoholic beverages with non-alcoholic ingredients
for sale and immediate consumption on the premises, who shall be a
distributor only with respect to the ingredients which consist of
alcoholic beverages upon which the taxes imposed by this subchapter have
not been paid.
7. "Noncommercial importer." A person other than a distributor who
imports or causes to be imported into this city alcoholic beverages,
except that such person shall not be a noncommercial importer where he
or she imports or causes to be imported into this city alcoholic
beverages in the quantities and under the conditions provided by
subdivision (e) of section 11-2056 of this subchapter.
8. "Sale." Any transfer, exchange or barter in any manner or by any
means whatsoever. The sale of warehouse receipts given upon the storage
of alcoholic beverages shall not be construed as a sale of the beverages
represented by such receipts.
9. "Use." Any compounding or mixing of alcoholic beverages with other
ingredients or other treatment of the same in such manner as to render
them unfit or unsuitable for consumption as a beverage and also the
actual consumption or possession for consumption of alcoholic beverages
as a beverage or otherwise.
10. "Gallon." One hundred twenty-eight fluid ounces; "quart" means
thirty-two fluid ounces.
11. "Liter." A metric unit of capacity equal to one thousand cubic
centimeters of alcoholic beverages and equivalent to thirty-three and
eight hundred fourteen thousandths fluid ounces.
12. "City." The city of New York.
13. "Commissioner of finance." Commissioner of finance of the city.
14. "Tax commission." The tax commission of the state of New York.
15. Unless a different meaning is clearly required, any term used in
this subchapter shall have the same meaning as when used in a comparable
context in the laws of the state of New York relating to taxes on
alcoholic beverages.
Section 11-2056
§ 11-2056 Imposition of tax. (a) There are hereby imposed on a
distributor and a noncommercial importer excise taxes at the following
rates:
(1) twelve cents per gallon upon beers; and
(2) twenty-six and four-tenths cents per liter upon liquors, when sold
or used within this city, except when sold or used under such
circumstances that this city is without power to impose such tax or when
sold to the United States, and except beers when sold to or by a
voluntary unincorporated organization of the armed forces of the United
States operating a place for the sale of goods pursuant to regulations
promulgated by the appropriate executive agency of the United States,
and except when sold to professional foreign consuls-general, consuls
and vice-consuls who are nationals of the state appointing them and who
are assigned to foreign consulates in this city provided that American
consular officers of equal rank who are citizens of the United States
and who exercise their official functions at American consulates in such
foreign country are granted reciprocal exemptions; provided, however,
that the tax commission may permit the sale of alcohol without tax to a
holder of any industrial alcohol permit, alcohol permit or alcohol
distributor's permit, issued by the state liquor authority, and by the
holder of an alcohol distributor's permit, class A, issued by such
authority to a holder of a distiller's license, class B, or a winery
license, issued by such authority and may also permit the use of alcohol
for any purpose other than the production of alcoholic beverages by such
holders without tax.
Notwithstanding any other provision of this subchapter, the tax
commission may permit the purchase of liquors without tax by a holder of
a distiller's license issued by the state liquor authority from another
holder of a distiller's license by such authority, in which event the
liquors so purchased shall be subject to the tax imposed by this
subchapter in the hands of the purchaser in the same manner and to the
same extent as if such purchaser had imported or caused the same to be
imported into this city or had produced, distilled, manufactured,
brewed, compounded, mixed or fermented the same within this city.
(b) There is also imposed on each person, other than a distributor
within the meaning of this subchapter, who, on August first, nineteen
hundred eighty, owns and possesses for the purposes of sale beers or
liquors, a floor tax at the rates applicable under subdivision (a) upon
such beer in excess of one hundred gallons and upon such liquor in
excess of four hundred liters. Such floor tax shall be due and payable
on the twentieth day of the month succeeding the month of August,
nineteen hundred eighty.
(c) If, prior to August first, nineteen hundred eighty, a contract of
sale of alcoholic beverages was made, and delivery thereof pursuant to
such contract is made within this city on or after August first,
nineteen hundred eighty, the vendor shall be deemed a distributor for
the purposes of this subchapter, and such alcoholic beverages shall be
deemed to be sold, and shall be subject to such taxes, at the time of
such delivery.
(d) In any case where the quantity of alcoholic beverages taxable
pursuant to this subchapter is a fractional part of one liter (or one
gallon in the case of beers) or an amount greater than a whole multiple
of liters (or gallons in the case of beers), the amount of tax levied
and imposed on such fractional part of one liter (or one gallon in the
case of beers), or fractional part of a liter (or gallon) in excess of a
whole multiple of liters or gallons shall be such fractional part of the
rate imposed by subdivisions (a) and (b) of this section.
(e) Notwithstanding any other provisions of this subchapter, there
shall be exempt from the taxes imposed under this subchapter, per month,
one quart of alcoholic beverages (or one gallon of such beverages in the
case of a person arriving directly from American Samoa, Guam or the
Virgin Islands of the United States not more than one quart of which
shall have been acquired elsewhere than in such insular possessions):
(1) purchased outside this city as an incident to a journey from which
the purchaser is returning and
(2) not to be offered for sale or used for any commercial purpose,
provided such alcoholic beverages accompany such person on his or her
return to this city and provided, further, that in the case of a person
arriving in this city from other than a state of the United States
(including the District of Columbia), the Virgin Islands of the United
States or a contiguous country maintaining a free zone or free port,
such person shall have remained beyond the territorial limits of the
United States for a period of not less than forty-eight hours.
Provided, however, where the amounts purchased outside the city or
brought in exceed the amounts specified in this subdivision (e) but are
not in excess of one liter in the case of the references to one quart or
four liters in the case of the reference to one gallon, and where no
duty is required by the laws of the United States to be paid on such
amounts, such metric standards of fill shall be substituted for one
quart and one gallon, respectively, and such amounts shall be exempt
from tax under the conditions provided for in this subdivision (e).
Section 11-2057
§ 11-2057 Manner of administration and collection. All the provisions
of article eighteen of the tax law shall apply to the taxes imposed by
subdivision (a) of section 11-2056 of this subchapter, and the
provisions of sections four hundred twenty, four hundred twenty-six,
four hundred twenty-nine through four hundred thirty-four, four hundred
thirty-six and four hundred thirty-seven of article eighteen of the tax
law shall apply to the tax imposed by subdivision (b) of section 11-2056
of this subchapter, so far as such article or sections can be made
applicable to the taxes imposed by this subchapter with such limitations
as set forth in section four hundred forty-five of the tax law and such
modifications as may be necessary in order to adapt such language to the
taxes imposed by this subchapter.
Section 11-2058
§ 11-2058 State tax commission; administration. The taxes imposed by
this subchapter shall be administered and collected by the tax
commission in the same manner as the taxes imposed under sections four
hundred twenty-four and four hundred twenty-five of article eighteen of
the tax law subject to all provisions of that article as may be
applicable. The tax commission may make such provisions as it deems
necessary for the joint administration and collection of the state and
local taxes imposed and authorized by article eighteen of the tax law
and this subchapter. Nothing in such article eighteen or this subchapter
which requires payment of both state and local taxes to the tax
commission shall be construed as the payment of either tax more than
once.
Section 11-2059
§ 11-2059 Disposition of revenues. All taxes, penalties and interest
imposed by this subchapter, which are collected by the tax commission,
shall be deposited daily with such responsible banks, banking houses or
trust companies, as may be designated by the state comptroller, to the
credit of the comptroller, in trust for this city. Such deposits shall
be kept in trust 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 such revenues collected by the
tax commission. The comptroller shall retain in his or her hands such
amount as the commissioner of taxation and finance may determine to be
necessary for refunds in respect of the taxes imposed by this
subchapter, and for reasonable costs of the state tax commission in
administering, collecting and distributing such taxes, out of which the
comptroller shall pay any refunds of such taxes to which taxpayers shall
be entitled under the provisions of this subchapter. The comptroller,
after reserving such refund and such costs shall, on or before the
twelfth day of each month, pay to the commissioner of finance the taxes
penalties and interest imposed by this subchapter, collected by the
state tax commission pursuant to this subchapter during the next
preceding calendar month. The amount so payable shall be certified to
the comptroller by the president of the state tax commission or his or
her delegate, who shall not be held liable for any inaccuracy in such
certificate. Where the amount so paid over to the city in any such
distribution is more or less than the amount then due to the city, the
amount of the overpayment or underpayment shall be certified to the
comptroller by the president of the state tax commission or his or her
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 the 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 or circumstances.
Section 11-2060
§ 11-2060 Construction. This subchapter shall be construed and
enforced in conformity with section four hundred forty-five of the tax
law, 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.
Special thanks to Benjarmin Kallos and Thom Neale who made this content publicly available as a bulk download.