Section 11-2501
§ 11-2501 Definitions. When used in this chapter the following terms
shall mean or include:
1. "Person." 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 or of the foregoing.
2. "Operator." Any person operating a hotel in the city of New York,
including, but not limited to, the owner or proprietor of such premises,
lessee, sublessee, mortgagee in possession, licensee or any other person
otherwise operating such hotel.
3. "Occupant." A person who, for a consideration, uses, possesses, or
has the right to use or possess, any room or rooms in a hotel under any
lease, concession, permit, right of access, license to use or other
agreement, or otherwise. "Right to use or possess" includes the rights
of a room remarketer as described in subdivision twelve of this section.
4. "Occupancy." The use or possession, or the right to the use or
possession of any room or rooms in a hotel, or the right to the use or
possession of the furnishings or to the services and accommodations
accompanying the use and possession of the room or rooms. "Right to the
use or possession" includes the rights of a room remarketer as described
in subdivision twelve of this section.
5. "Hotel." A building or portion of it which is regularly used and
kept open as such for the lodging of guests. The term "hotel" includes
an apartment hotel, a motel, boarding house or club, whether or not
meals are served.
6. "Room." Any room of any kind, other than a bathroom or lavatory, in
any part or portion of a hotel which is available for, or let out for,
use or possession for any purpose other than a place of assembly as
defined in section 27-232 of the code.
7. "Rent." The consideration received for occupancy valued in money,
whether received in money or otherwise, including all receipts, cash,
credits, and property or services of any kind or nature, including any
service or other charge or amount required to be paid as a condition for
occupancy, and also any amount for which credit is allowed by the
operator or room remarketer to the occupant, without any deduction
therefrom whatsoever, whether received by the operator or a room
remarketer or another person on behalf of either of them.
8. "Permanent resident." Any occupant of any room or rooms in a hotel
for at least one hundred eighty consecutive days shall be considered a
permanent resident with regard to the period of such occupancy.
9. "Commissioner of finance." The commissioner of finance of the city.
10. "Comptroller." The comptroller of the city.
11. "Tax appeals tribunal." The tax appeals tribunal established by
section one hundred sixty-eight of the charter.
12. "Room remarketer." A person who reserves, arranges for, conveys,
or furnishes occupancy, whether directly or indirectly, to an occupant
for rent in an amount determined by such room remarketer, directly or
indirectly, whether pursuant to a written or other agreement. Such
person's ability or authority to reserve, arrange for, convey, or
furnish occupancy, directly or indirectly, and to determine rent
therefor, shall be the "rights of a room remarketer". A room remarketer
is not a permanent resident with respect to a room for which such person
has the rights of a room remarketer.
Section 11-2502
§ 11-2502 Imposition of tax. a. (1) On and after July first, nineteen
hundred seventy until and including August thirty-first, nineteen
hundred eighty, there is hereby imposed and there shall be paid a tax
for every occupancy of each room in a hotel in the city of New York at
the rates set forth in, and determined in accordance with the following
table:
If the rent per day for the room is: The tax is:
Less than $10 $.25 per day
$10 or more, but less than $15 .50 per day
$15 or more, but less than $20 .75 per day
$20 or more 1.00 per day
(2) On and after September first, nineteen hundred eighty, there is
hereby imposed and there shall be paid a tax for every occupancy of each
room in a hotel in the city of New York at the rates set forth in, and
determined in accordance with, the following table:
If the rent per day for the room is: The tax is:
$10 or more, but less than $20 $.50 per day
$20 or more, but less than $30 $1.00 per day
$30 or more, but less than $40 $1.50 per day
$40 or more $2.00 per day
Where a person occupies a room for less than a full day and pays less
than the rent for a full day, the tax shall nevertheless be the same
amount as would be due had such person occupied the room for a full day
at the rent for a full day.
(3) In addition to the tax imposed by paragraph two of this
subdivision, there is hereby imposed and there shall be paid a tax for
every occupancy of each room in a hotel in the city of New York (A) at
the rate of five percent of the rent or charge per day for each such
room up to and including August thirty-first, nineteen hundred ninety,
(B) at the rate of six percent of the rent or charge per day for each
such room on and after September first, nineteen hundred ninety and
before December first, nineteen hundred ninety-four, (C) at the rate of
five percent of the rent or charge per day for each such room on and
after December first, nineteen hundred ninety-four and before March
first, two thousand nine, (D) at the rate of five and seven-eighths
percent of the rent or charge per day for each such room on and after
March first, two thousand nine and before December first, two thousand
thirteen, and (E) at the rate of five percent of the rent or charge per
day for each such room on and after December first, two thousand
thirteen.
(4) (i) When occupancy is provided, for a single consideration, with
property, services, amusement charges, or any other items, the separate
sale of which is not subject to tax under this chapter, the entire
consideration shall be treated as rent subject to tax under paragraph
one of this subdivision; provided, however, that where the amount of the
rent for occupancy is stated separately from the price of such property,
services, amusement charges or other items on any sales slip, invoice,
receipt, or other statement given the occupant and such rent is
reasonable in relation to the value of such property, services,
amusement charges, or other items, only such separately stated rent will
be subject to tax under this subdivision.
(ii) In regard to the collection of tax on occupancies by remarketers,
when occupancy is provided, for a single consideration, with property,
services, amusement charges, or any other items, whether or not such
other items are taxable, the rent portion of the consideration for such
sale shall be computed as follows: the total consideration for the sale
multiplied by a fraction, the numerator of which shall be the
consideration paid to the hotel for the occupancy and the denominator of
which shall be the consideration paid to the hotel for the occupancy
plus the consideration paid to the providers of the other items being
sold, or by any other reasonable method pursuant to which the rent
portion of consideration would be no less than the computation of rent
portion of consideration under subparagraph (i) of this paragraph.
Nothing herein shall be construed to subject to tax or exempt from tax
any service or property or amusement charge or other items otherwise
subject to tax or exempt from tax under this chapter.
(5) A room remarketer shall be allowed a refund or credit against the
taxes collected and required to be remitted pursuant to section 11-2505
of this chapter in the amount of the tax it paid to the operator of the
hotel or another room remarketer under this subdivision. Provided,
however, that in order to qualify for a refund or credit under this
paragraph with respect to any quarterly period, as described in
subdivision a of section 11-2504 of this chapter, the room remarketer
must, with respect to such quarter, (i) be registered for hotel room
occupancy tax purposes under section 11-2514 of this chapter, and (ii)
collect the taxes imposed by paragraphs two and three of this
subdivision. Subject to the conditions and limitations of this
paragraph, the provisions of section 11-2507 of this chapter shall apply
to refunds or credits under this paragraph.
(6) Where the rent is paid or charged or billed, or falls due on
either a weekly, monthly or other term basis, the daily rent upon which
the tax is determined shall be the result obtained by dividing the rent
for such term by the number of days in such term. Where the rent is for
more than one room, including but not limited to a suite of rooms, the
daily rent per room upon which tax is determined shall be calculated by
multiplying the daily rent for the group of rooms by a fraction, the
numerator of which shall be the daily rent for the particular room, or a
similar room, when such room is rented alone with similar bath
facilities, and the denominator of which shall be the total of the daily
rent for the individual rooms in the group of rooms, or similar rooms,
when such rooms are rented alone with similar bath facilities. In any
case in which it is not possible to determine the daily rent per room in
the foregoing manner, the commissioner of finance shall prescribe
methods for making such determination.
b. (1) No tax shall be imposed hereunder upon a permanent resident.
(2) For purposes of this subdivision, an occupant who is eligible to
request and has requested a lease pursuant to the provisions of
paragraph two of subdivision (a) of section 2522.5 of the rent
stabilization regulations promulgated by the division of housing and
community renewal of the state of New York (title nine, subtitle S,
chapter VIII of the official compilation of codes, rules and regulations
of the state of New York), shall tentatively be accorded the status of
permanent resident as of the date of such request, notwithstanding that
such occupant has not met the one hundred eighty-consecutive-day
requirement contained in subdivision eight of section 11-2501 of this
chapter as of such date. In the case of such an occupant, the operator
or room remarketer shall not collect the taxes imposed by this chapter
for any day, commencing with the date such lease is requested, which
falls within a period of continuous occupancy by such occupant of a room
or rooms in the hotel. Provided, however, if such occupant ceases to
occupy a room or rooms in the hotel prior to the completion of one
hundred eighty consecutive days of occupancy, any taxes not collected
theretofore by reason of the provisions of this paragraph shall become
immediately due and payable on the date of cessation of occupancy and
shall be collected by the operator or room remarketer from such
occupant. In the event, however, that the operator or room remarketer is
unable to collect such taxes from the occupant, the operator or room
remarketer shall not be liable to the city for such taxes. The
provisions of this paragraph shall apply with respect to leases
requested on or after September first, nineteen hundred ninety.
c. No tax shall be imposed hereunder upon any organization described
in subdivision (a) of section eleven hundred sixteen of the tax law to
the extent such organization is not subject to the tax imposed under
subdivision (e) of section eleven hundred five of the tax law.
d. (1) No tax shall be imposed hereunder upon any person occupying any
room or rooms in a hotel solely and directly as a result of such
person's involuntary displacement from premises by the attack on the
World Trade Center on September eleventh, two thousand one, provided
such premises were not subject to the tax imposed by this section or the
tax imposed under section eleven hundred seven of the tax law.
(2) Where an occupant claims exemption from the tax under the
provisions of paragraph one of this subdivision, the rent shall be
deemed taxable hereunder unless the operator shall receive from the
occupant claiming such exemption a signed written statement describing
the specific circumstances providing the basis for such claim and
containing such other information as the commissioner of finance may
require. The operator shall retain such statement and provide it to the
commissioner of finance upon request.
e. Where any 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, and 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, carries on its
activities in furtherance of any of the purposes for which it was
organized, in premises in which, as part of said activities, it operates
a hotel, occupancy of rooms in said premises and rents therefrom
received by such corporation or association shall not be subject to tax
hereunder. Nothing in this subdivision shall be deemed to 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.
f. The tax to be collected shall be stated separately from the rent on
a sales slip, invoice, receipt, or other statement of the price
("invoice") given to the occupant prior to the occupant's completion of
his or her occupancy and be verifiable from the books and records of an
operator or room remarketer responsible for collecting and remitting the
tax.
(1) Where an occupant rents a room directly from an operator, the tax
shall be paid by the occupant to the operator as trustee for and on
account of the city, and the operator shall be liable for the collection
of the tax on the rent and for the payment of the tax on the rent.
(2) The operator or room remarketer and any officer of any corporate
operator or room remarketer shall be personally liable for the portion
of the tax collected or required to be collected under this chapter, and
the operator shall have the same right in respect to collecting the tax
from the occupant, or in respect to nonpayment of the tax by the
occupant as if the tax were a part of the rent for the occupancy payable
at the time such tax shall become due and owing, including all rights of
eviction, dispossession, repossession and enforcement of any innkeeper's
lien that he or she may have in the event of nonpayment of rent by the
occupant; provided however, that the commissioner of finance shall be
joined as a party in any action or proceeding brought by the operator to
collect or enforce collection of the tax.
g. Where the occupant has failed to pay and the operator or room
remarketer has failed to collect a tax as imposed by this chapter, then
in addition to all other rights, obligations and remedies provided, such
tax shall be payable by the occupant directly to the commissioner of
finance, and it shall be the duty of the occupant to file a return
thereof with the commissioner of finance and to pay the tax imposed
therein to the commissioner of finance within fifteen days after such
tax was due.
h. The commissioner of finance may, wherever he or she deems it
necessary for the proper enforcement of this chapter, provide by
regulation that the occupant shall file returns and pay directly to the
commissioner of finance the tax herein imposed, at such times as returns
are required to be filed and payment over made by the operator or room
remarketer.
i. The tax imposed by this chapter shall be paid upon any occupancy on
and after July first, nineteen hundred seventy, although such occupancy
is had pursuant to a contract, lease or other arrangement made prior to
such effective date. Where rent is paid, or charged or billed, or falls
due on either a weekly, monthly, or other term basis, the rent so paid,
charged, billed or falling due shall be subject to the tax herein
imposed to the extent that it covers any portion of the period on and
after July first, nineteen hundred seventy, and such payment, bill,
charge or rent due shall be apportioned on the basis of the ratio of the
number of days falling within said period, to the total number of days
covered thereby. Where any tax has been paid hereunder upon any rent
which has been ascertained to be worthless, the commissioner of finance
may by regulation provide for credit and/or refund of the amount of such
tax upon application therefor as provided in section 11-2507 of this
chapter.
j. For the purpose of the proper administration of this chapter and to
prevent evasion of the tax hereby imposed, it shall be presumed that all
rents are subject to tax until the contrary is established, and the
burden of proving that a rent for occupancy is not taxable hereunder
shall be upon the operator, the room remarketer, or the occupant. Where
an occupant claims exemption from the tax under the provisions of
subdivision c of this section, the rent shall be deemed taxable
hereunder unless the operator or room remarketer shall receive from the
occupant claiming such exemption a copy of the exempt organization
certificate that is necessary to obtain exemption from the tax imposed
under subdivision (e) of section eleven hundred five of the tax law,
together with a certificate duly executed by the organization named in
such certificate certifying that the occupant is its agent,
representative or employee and that his or her occupancy is paid or to
be paid by, and is necessary or required in the course of or in
connection with the affairs of said organization.
k. No operator or room remarketer shall advertise or hold out to the
public in any manner, directly or indirectly, that the tax imposed by
this chapter is not considered as a mandatory addition to the rent
charged to the occupant.
Section 11-2503
§ 11-2503 Records to be kept. a. Every operator and every room
remarketer shall keep records of every occupancy and of all rent paid,
charged or due thereon and of the tax payable thereon, in such form as
the commissioner of finance may by regulation require. Such records
shall be available for inspection and examination at any time upon
demand by the commissioner of finance or his or her duly authorized
agent or employee and shall be preserved for a period of three years,
except that the commissioner of finance may consent to their destruction
within that period or may require that they be kept longer.
b. Notwithstanding the provisions of section three hundred five and
three hundred nine of the state technology law or any other law, the
commissioner may require any person who has elected to maintain in an
electronic format any portion of the records required to be maintained
by that person under this chapter, to make the electronic records
available and accessible to the commissioner, notwithstanding that the
records are also maintained in a hard copy format.
Section 11-2504
§ 11-2504 Returns. a. Every operator and every room remarketer shall
file with the commissioner of finance a return of occupancy and of
rents, and of the taxes payable thereon, for the quarterly periods
ending on the last day of February, May, August and November of each
year. Such returns shall be filed within twenty days after the end of
the quarterly period covered thereby. The commissioner of finance may
permit or require returns to be made by other periods and upon such
dates as he or she may specify. If the commissioner of finance deems it
necessary in order to insure the payment of the tax imposed by this
chapter, he or she may require returns to be made for shorter periods
than those prescribed pursuant to the foregoing provisions of this
subdivision and upon such dates as he or she may specify.
b. The forms of returns shall be prescribed by the commissioner of
finance and shall contain such information as he or she may deem
necessary for the proper administration of this chapter. The
commissioner of finance may require amended returns to be filed within
twenty days after notice and to contain the information specified in the
notice.
c. If a return required by this chapter is not filed or if a return
when filed is incorrect or insufficient on its face the commissioner of
finance shall take the necessary steps to enforce the filing of such a
return or a corrected return.
Section 11-2505
§ 11-2505 Payment of tax. At the time of filing a return of occupancy
and of rents each operator and room remarketer shall pay to the
commissioner of finance the taxes imposed by this chapter upon the rents
required to be included in such return, as well as all other moneys
collected by the operator or room remarketer acting or purporting to act
under the provisions of this chapter, even though it be judicially
determined that the tax collected is invalidly imposed. All the taxes
for the period for which a return is required to be filed shall be due
from the operator or room remarketer and payable to the commissioner of
finance on the date limited for the filing of the return for such
period, without regard to whether a return is filed or whether the
return which is filed correctly shows the amount of rents and the taxes
due thereon. Where the commissioner of finance in his or her discretion
deems it necessary to protect revenues to be obtained under this chapter
he or she may require any operator or room remarketer required to
collect the tax imposed by this chapter to file with him or her 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 such amount as the commissioner of
finance may fix, to secure the payment of any tax and/or penalties and
interest due or which may become due from such operator or room
remarketer. In the event that the commissioner of finance determines
that an operator or room remarketer is to file such bond he or she shall
give notice to such operator or room remarketer to that effect
specifying the amount of the bond required. The operator or room
remarketer shall file such bond within five days after the giving of
such notice unless within such five days the operator or room remarketer
shall request in writing a hearing before the commissioner of finance at
which the necessity, propriety and amount of the bond shall be
determined by the commissioner of finance. Such determination shall be
final and shall be complied with within fifteen days after the giving of
notice thereof. In lieu of such bond, securities approved by the
commissioner of finance or cash in such amount as he or she may
prescribe, may be deposited which shall be kept in the custody of the
commissioner of finance who may at any time without notice to the
depositor apply them to any tax and/or interest or penalties due, and
for that purpose the securities may be sold by him or her at public or
private sale without notice to the depositor thereof.
Section 11-2506
§ 11-2506 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
rooms, location, scale of rents, comparable rents, type of
accommodations and service, number of employees 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 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
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 against whom the tax is
assessed. 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: (a) the amount of any tax sought to be reviewed, with penalties
and interest 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 (b) 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 11-2507
§ 11-2507 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 written 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 reasons therefor and give
notice thereof to the taxpayer in writing. Such application may be made
by the occupant, operator, room remarketer or other person who has
actually paid the tax to the commissioner of finance. Such application
may also be made by an operator or room remarketer who has collected and
paid over such tax to the commissioner of finance provided that the
application is made within one year of the payment by the occupant to
the operator or room remarketer, but no actual refund of moneys shall be
made to such operator or room remarketer until he or she shall first
establish to the satisfaction of the commissioner of finance, under such
regulations as the commissioner of finance may prescribe, that he or she
has repaid to the occupant the amount for which the application for
refund is made. 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 and the applicant 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. 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 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 applicant and to the
commissioner of finance. The applicant shall be entitled to review such
decision of the tax appeals tribunal sitting en banc by a proceeding
pursuant to article seventy-eight of the civil practice law and rules,
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 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 had been
determined to be due pursuant to the provisions of section 11-2506 of
this chapter where he or she 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 11-2506 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 of finance'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
provision 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 11-2508
§ 11-2508 Reserves. In cases where the occupant, operator or room
remarketer 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 occupant, operator or room
remarketer on his or her application for refund, the comptroller shall
set up appropriate reserves to meet any decision adverse to the city.
Section 11-2509
§ 11-2509 Remedies exclusive. The remedies provided by sections
11-2506 and 11-2507 of this chapter shall be the 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, and 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 a taxpayer may proceed by
declaratory judgment if he or she institutes suit within thirty 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 11-2506 of this chapter.
Section 11-2510
§ 11-2510 Proceedings to recover tax. a. Whenever any operator or room
remarketer, or any officer of a corporate operator or room remarketer,
or any occupant or other person shall fail to collect and pay over any
tax and/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 any such operator, or room remarketer, officer,
occupant or other person is about to cease business, leave the state or
remove or dissipate the assets out of which the tax, penalties or
interest might be satisfied, and that any such tax, penalty or interest
will not be paid when due, he or she may declare such tax, penalty or
interest 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 him or her
to levy upon and sell the real and personal property of the operator or
room remarketer or officer of a corporate operator or room remarketer or
of the occupant or other person liable for the tax, 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 him or
her 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
warrant such sheriff shall be entitled to the same fees, which he or she
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 an operator shall make a sale, transfer, or assignment in
bulk of any part or the whole of such operator's hotel or of his or her
lease, license or other agreement or right to possess or operate such
hotel, or of the equipment, furnishings, fixtures, supplies or stock of
merchandise, or of the said premises or lease, license or other
agreement or right to possess or operate such hotel and the equipment,
furnishings, fixtures, supplies and stock of merchandise pertaining to
the conduct or operation of said hotel, otherwise than in the ordinary
and regular prosecution of business, the purchaser, transferee or
assignee shall at least ten days before taking possession of the subject
of said sale, transfer or assignment, or paying therefor, 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 11-2511
§ 11-2511 General powers of the commissioner of finance. In addition
to the powers granted to the commissioner of finance in this chapter, he
or she 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 tax commission of the state of New
York or the treasury department of the United States relative to any
person; and to afford information to such tax 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 commissioner or
deputy commissioner in the department of finance or to any employee or
employees of the department of finance;
5. To prescribe methods for determining the rents for occupancy and to
determine the taxable and non-taxable rents;
6. To require any operator within the city to keep detailed records of
the nature and type of hotel maintained and the nature and type of
service rendered, and to require any operator or room remarketer to keep
detailed records of the rooms available and rooms occupied daily, leases
or occupancy contracts or arrangements, rents received, charged and
accrued, the names and addresses of the occupants, whether or not any
occupancy is claimed to be subject to the tax imposed by this chapter,
and to furnish such information upon request to the commissioner of
finance;
7. To assess, determine, revise and readjust the taxes imposed under
this chapter.
Section 11-2512
§ 11-2512 Administration of oaths and compelling testimony. a. The
commissioner of finance, his or her employees or agents duly designated
and authorized by him or her, 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 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 such commissioner or 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 11-2513
§ 11-2513 Reference to tax. Whenever reference is made in placards or
advertisements or in any other publication to this tax, such reference
shall be substantially in the following form: "city tax on occupancy of
hotel rooms", except that in any bill, receipt, statement or other
evidence or memorandum of occupancy or rent charge issued or employed by
the operator the words "city tax" will suffice.
Section 11-2514
§ 11-2514 Registration. By June thirtieth, nineteen hundred seventy,
or in the case of operators or room remarketers commencing business or
opening new hotels after such date, within three days after such
commencement or opening, or in the case of room remarketers doing
business on the effective date of the local law that added this phrase,
within three days of such effective date, every operator or room
remarketer shall file with the commissioner of finance a certificate of
registration in a form prescribed by the commissioner of finance. The
commissioner of finance shall within five days after such registration
issue without charge to each operator or room remarketer a certificate
of authority empowering such operator or room remarketer to collect the
tax from the occupant and duplicate thereof for each additional hotel of
such operator. Each certificate or duplicate shall state the hotel or
room remarketer to which it is applicable. Such certificates of
authority shall be prominently displayed by the operator or room
remarketer in such manner that it may be seen and come to the notice of
all occupants and persons seeking occupancy. Such certificates shall be
non-assignable and nontransferable and shall be surrendered immediately
to the commissioner of finance upon the cessation of business at the
hotel named, upon its sale or transfer, or upon cessation of business of
the named room remarketer.
Section 11-2515
§ 11-2515 Interest and penalties. (a) Interest on underpayments. If
any amount of tax is not paid or paid over 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 § 75, 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 11-2506 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
addition 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 paragraph.
(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 § 75, 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 § 75, 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
two times the underpayment.
(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.
(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 corporate operator or room
remarketer and partners in a partnership which is an operator or room
remarketer shall be personally liable for the tax collected or required
to be collected by such corporation or partnership under this chapter,
and subject to the penalties and interest imposed by this section.
(2) The certificate of the commissioner of finance to the effect that
a tax has not been paid, that a return, bond or registration certificate
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.
(i) Any person required to make or maintain records under this chapter
who fails to make or maintain or make available to the commissioner
these records is subject to a penalty not to exceed one thousand dollars
for the first quarterly period or part thereof for which the failure
occurs and not to exceed five thousand dollars for each additional
quarterly period or part thereof for which the failure occurs. This
penalty is in addition to any other penalty provided for in this chapter
but may not be imposed and collected more than once for failures for the
same quarterly period or part thereof. If the commissioner determines
that a failure to make or maintain or make available records in any
quarterly period was entirely due to reasonable cause and not to willful
neglect, the commissioner must remit the penalty imposed for that
quarterly period. These penalties will be paid and disposed of in the
same manner as other revenues from this chapter. These penalties will be
determined, assessed, collected, paid and enforced in the same manner as
the tax imposed by this chapter, and all the provisions of this chapter
relating to tax will be deemed also to apply to the penalties imposed by
this subdivision. For purposes of the penalty imposed by this
subdivision, a person will be considered to have failed to make or
maintain the required records when the commissioner of finance
determines that the records made or maintained by that person for a
quarterly period do not enable the commissioner to verify occupancy or
the amounts received for such occupancy or the taxability of that
occupancy and to conduct a complete audit.
(j) Any person required to make or maintain records under this chapter
who fails to present and make available these records in an auditable
form is subject to a penalty not to exceed one thousand dollars for each
quarterly period or part thereof for which records maintained by that
person are not presented and made available by that person in auditable
form, even if these records are adequate to verify credits, receipts,
and the taxability thereof and to perform a complete audit. This penalty
is in addition to any other penalty provided for in this chapter, but
will not be imposed and collected more than once for these failures for
the same quarterly period or part thereof. If the commissioner
determines that any failure described in this subdivision for a
quarterly period was entirely due to reasonable cause and not to willful
neglect, the commissioner must remit the penalty imposed for that
quarter. The penalties imposed by this subdivision will be paid and
disposed of in the same manner as other revenues from this chapter.
These penalties will be determined, assessed, collected, paid and
enforced in the same manner as the tax imposed by this chapter, and all
the provisions of this chapter relating to tax will be deemed also to
apply to the penalties imposed by this subdivision. For purposes of the
penalty imposed by this subdivision, a person will be considered to have
failed to present and make records available in auditable form when the
records presented by that person for that quarter lack sufficient
organization, such as by date, invoice number, sales receipts, or
sequential numbering, or are otherwise inadequate (without reorganizing,
reordering or otherwise rearranging the records into an auditable form)
to permit direct reconciliation of the receipts, invoices or other
source documents with the entries for the quarterly period in the books
and records and on the returns of that person.
(k) Any person who, having elected to maintain in an electronic format
any portion or all of the records he or she is required to make and
maintain by this chapter, fails to present and make these records
available and accessible to the commissioner in electronic format, is
subject to a penalty not to exceed five thousand dollars for each
quarterly period or part thereof for which these electronic records are
not presented and made available and accessible upon request,
notwithstanding that the records may also be maintained and available in
hard copy format. This penalty is in addition to any other penalty
provided for in this chapter, but may not be imposed and collected more
than once for a failure for the same quarterly period or part thereof.
Provided, however, nothing in this subdivision will prevent the separate
imposition, if applicable, of any penalty imposed by subdivision (i) or
(j) of this section for the same quarterly period or part thereof. If
the commissioner determines that the failure to present and make
electronically maintained records available and accessible for a
quarterly period was entirely due to reasonable cause and not to willful
neglect, the commissioner must remit the penalty imposed for that
quarter. These penalties will be paid and disposed of in the same manner
as other revenues from this chapter. These penalties will be determined,
assessed, collected, paid and enforced in the same manner as the tax
imposed by this chapter, and all the provisions of this chapter relating
to tax will be deemed also to apply to the penalty imposed by this
subdivision. For purposes of the penalty imposed by this subdivision, a
failure to present and make available and accessible a record maintained
in electronic format includes not only the denial of access to the
requested records that were maintained electronically, but also the
failure to make available to the commissioner the information,
knowledge, or means necessary to access and otherwise use the
electronically maintained records in the inspection and examination of
these records.
(l) Aiding or assisting in the giving of fraudulent returns, reports,
statements or other documents. Any person who, with the intent that tax
be evaded, for a fee or other compensation or as an incident to the
performance of other services for which that person receives
compensation, aids or assists in, or procures, counsels, or advises the
preparation or presentation under this chapter, or in connection with
any matter arising under this chapter, of any return, report,
declaration, statement or other document that is fraudulent or false as
to any material matter, or supplies any false or fraudulent information,
whether or not such falsity or fraud is with the knowledge or consent of
the person authorized or required to present that return, report,
declaration, statement or other document, will pay a penalty not
exceeding five thousand dollars. The definitions in subsection (l) of
section one thousand eighty-five of the tax law apply for the purposes
of this penalty.
(m) False or fraudulent document penalty. Any taxpayer that submits a
false or fraudulent document to the department will be subject to a
penalty of one hundred dollars per document submitted, or five hundred
dollars per tax return submitted. This penalty will be in addition to
any other penalty provided by law.
Section 11-2516
§ 11-2516 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, any officer or employee of the
department of finance, any person engaged or retained on an independent
contract basis, the tax appeals tribunal, any commissioner or employee
of such tribunal, or any person who, pursuant to this section, is
permitted to inspect any return or to whom a copy, an abstract or a
portion of any return is furnished, or to whom any information contained
in any return is furnished, to divulge or make known in any manner the
rents or other information relating to the business of a taxpayer
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 court 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. Nothing herein shall
be construed to prohibit the delivery to a taxpayer or his or her duly
authorized representative of a certified copy of any return filed in
connection with his or her tax; nor to prohibit the delivery of such a
certified copy of such return or of any information contained in or
relating thereto, to the United States of America or any department
thereof, to the state of New York or any department thereof, or to any
agency or department of the city of New York, provided the same is
requested for official business; nor to prohibit the inspection for
official business of such returns by the corporation counsel or other
legal representatives of the city or by the district attorney of any
county within the city; nor to prohibit the publication of statistics so
classified as to prevent the identification of particular returns and
the items thereof. 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 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 11-2517
§ 11-2517 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 him or her pursuant to the provisions of this chapter or in any
application made by him or her 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,
however, 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 taxpayer 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, the tax appeals tribunal,
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 and, where relevant, the tax appeals tribunal are 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 11-2518
§ 11-2518 Construction and enforcement. This chapter shall be
construed and enforced in conformity with chapter one hundred sixty-one
of the laws of nineteen hundred seventy, as amended, pursuant to which
it is enacted.
Section 11-2519.
§ 11-2519. Tourism and convention fund.--Notwithstanding any provision
of law to the contrary, with respect to the additional tax imposed at
the rate of six percent on and after September first, nineteen hundred
ninety and before December first, nineteen hundred ninety-four pursuant
to subparagraph (B) of paragraph three of subdivision a of section
11-2502 of this chapter, four and one-sixth percent of the total
revenues resulting from the imposition of such tax, including four and
one-sixth percent of any interest or penalties thereon, shall be
credited to and deposited in a special tourism and convention fund,
which shall be used solely for the purpose of promoting tourism and
conventions in the city. Seven-eighths of the moneys in such fund shall
be made available to the New York Convention and Visitor's Bureau, Inc.
pursuant to an annual contract with the city which may specify, among
other things, the services which shall be provided by such bureau with
such moneys and the content and number of reports which will have to be
provided by such bureau to the city concerning the expenditure of such
moneys, and provided that the annual budget and business plan of such
bureau is approved by the mayor of the city or his or her designee. The
remaining one-eighth of the fund shall be spent for promoting tourism
and conventions which may include, at the mayor's discretion, moneys
spent in connection with additional contracts made with the New York
Convention and Visitor's Bureau, Inc. For purposes of this section, the
term "promoting tourism and conventions" shall mean developing, placing
and purchasing advertising promoting the city, and engaging in such
other efforts as are designed to attract tourists and conventions to the
city.
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.