[Adopted 5-12-1958 by L.L. No. 1-1958]
When used in this article, the following terms
shall have the meanings indicated:
The Comptroller of this City.
[Amended 10-21-1991 by L.L. No. 6-1991]
Includes an individual, partnership, society, association,
joint-stock company, corporation, estate, receiver trustee, assignee,
referee or any other person acting in a fiduciary or representative
capacity, whether appointed by a court or otherwise, and any combination
of individuals.
A person who purchases tangible personal property, the receipts
from which are taxable under this article.
The amount of the sale price of any tangible personal property
sold in this City, valued in money, whether received in money or otherwise,
including all receipts, cash, credits and property of any kind or
nature, other than the credit allowed for property of the same kind
accepted in part payment and intended for resale, and also any amount
for which credit is allowed by the vendor to the purchaser, without
any deduction therefrom on account of the cost of the property sold,
the cost of materials used, labor, transportation.
A sale to any person for any purpose other than:
For resale in the form of tangible personal
property; or
For incorporation of such property as a material
or a part into or for use as consumption, directly and exclusively
in the production of tangible personal property, for sale, by manufacturing,
processing, assembling, refining, mining, extracting, farming, agriculture,
horticulture or floriculture.
Such term also shall be deemed to include the
sale of the services of producing, fabricating, processing, printing
or, except for the imprinting of a copy upon an already printed product,
imprinting tangible personal property to a person who, directly or
indirectly, furnishes the tangible personal property [not purchased
by him for disposition or use as specified in Subsection A(1) and
(2) hereof] upon which services are performed other than the rendering
of services in connection with the repair, alteration or reconditioning
of tangible personal property on behalf of the owner thereof to refit
it for the use for which it was originally produced.
Includes any return filed or required to be filed as herein
provided.
Any transfer of title or possession, or both, exchange or
barter, license to use, license to consume, conditional or otherwise,
in any manner or by any means whatsoever for a consideration, or any
agreement therefor, of tangible personal property.
Corporeal personal property of any nature, including gas,
electricity, steam and refrigeration.
A person selling tangible, personal property upon the receipts
from which a tax is imposed under this article.
A.
Commencing July 1, 1958, there shall be paid a tax
of 2% upon the amount of the receipts from every retail sale or sale
at retail in this City of tangible personal property, except as specified
in Schedule A of this section. However, so long as there is a retail
sales tax imposed by the County of Jefferson and in effect within
said county, the rate of the City sales tax shall be deemed to be
reduced to 1% within this City during such time. Notwithstanding the
provisions of Schedule A hereinafter specified, there shall be levied
and paid a tax of 3% upon the receipts from every sale of food or
drink of any nature in restaurants, cafes, bars and other establishments,
including in the amount of such receipts any cover, minimum, entertainment
or other charge made to patrons where the total charge to the patron
is $1 or more.
[Amended 6-27-1960 by L.L. No 9-1960]
|
SCHEDULE A
| |
|---|---|
|
Food and food products sold for human consumption,
including but not limited to cereals and cereal products, milk and
milk products, meat and meat products, fish and fish products, eggs
and egg products, vegetables and vegetable products, fruits, spices
and salt, sugar and sugar products, candy and confectionery, coffee
and coffee substitutes, beer or other similar malt beverages, tea,
cocoa and cocoa products, water, when delivered to the consumer through
mains or pipes, drugs, medicines, eyeglasses, hearing aids, artificial
limbs and other devices to correct or alleviate physical or dental
incapacities or handicaps when sold upon a physician's or dentist's
prescription, eyeglasses furnished upon an optometrist's prescription,
newspapers and periodicals and cigarettes, but not excepting soft
drinks or sodas and beverages such as are ordinarily dispensed at
bars and soda fountains or in connection therewith, other than coffee,
tea and cocoa, beer and other similar malt beverages.
[Amended 6-2-1958 by L.L. No. 3-1958] |
B.
Except as provided in Subsection C of this section, receipts from sales by or to the following shall not be subject to tax hereunder:
(1)
The State of New York or any public corporation, (including
a public corporation created pursuant to agreement or compact with
another state or the Dominion of Canada), improvement district or
other political subdivision of the state where it is the purchaser,
user or consumer.
(2)
The United States of America, insofar as it is immune
from taxation.
(3)
The United Nations or other worldwide international
organizations of which the United States of America is a member.
(4)
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, 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; provided,
however, that nothing in this subsection shall 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 subsection.
C.
Nothing in Subsection B of this section shall exempt retail sales of tangible personal property by any shop or store operated by any college, university or other public or private institution for higher education from the tax imposed by this article.[1]
[1]
Editor's Note: Former Subsection (d), which
immediately followed this subsection and which dealt with receipts
from sales where delivery is to points outside City, was deleted 5-23-1960
by L.L. No. 3-1960.
D.
Receipts from sales where the property so sold is
delivered or caused to be delivered by the vendors thereof to points
outside of the County of Jefferson are not taxable. A corporation
shall not be deemed a nonresident by reason of the fact that its principal
place of business is not within the County of Jefferson.
[Added 6-27-1960 by L.L. No. 4-1960]
E.
Upon each taxable sale, the tax to be collected shall
be stated and charged separately from the sale price and shown separately
on any record thereof at the time when the sale is made or evidence
of sale issued or employed by the vendor and shall be paid by the
purchaser to the vendor as trustee for and on account of the City,
and the vendor shall be liable for the collection thereof and for
the tax.
F.
Where the purchaser has failed to pay and a vendor
has failed to collect a tax upon a sale, as imposed by this article,
then, in addition to all other rights, obligations and remedies provided,
such tax shall be payable by the purchaser directly to the Comptroller,
and it shall be the duty of the purchaser to file a return thereof
with the Comptroller and to pay the tax imposed thereon to the Comptroller
within 15 days after such sale was made. The Comptroller may, whenever
he deems it necessary for the proper enforcement of this article,
provide by regulation that the purchaser shall file returns and pay
directly to the Comptroller the tax herein imposed at such times as
returns are required to be filed and payment over made by the vendors.
[Amended 10-21-1991 by L.L. No. 6-1991]
G.
The tax imposed by this article shall be paid upon
all sales made on and after July 1, 1958, although made under a contract
dated prior to said date. The Comptroller may provide, by regulation,
that the tax upon receipts from sales on the installment plan may
be paid on the amount of each installment and upon the date when such
installment is due. He may provide, by regulation, for the exclusion
of amounts representing sales where the contract of sale has been
canceled or the property returned or the receipt has been ascertained
to be worthless or, in case the tax has been paid upon such receipts,
for a credit or refund of the amount of the tax upon such receipts
upon application therefor as provided in this article.
[Amended 10-21-1991 by L.L. No. 6-1991]
H.
For the purpose of proper administration of this article
and to prevent evasion of the tax hereby imposed, it shall be presumed
that all amounts received by a vendor are subject to tax until the
contrary is established, and the burden of proving that any such amount
is not taxable hereunder shall be upon the vendor or the purchaser.
Unless the vendor shall have taken from the purchaser a certificate
signed by and bearing the name and address of the purchaser and the
number of his registration certificate to the effect that the property
was purchased for resale or unless the vendor shall take from the
purchaser a certificate to the effect that the property purchased
is to be used for the purposes set forth in Subsection A(2) of the
definition of "retail sale of tangible personal property," the sale
shall be deemed to be a taxable sale at retail.
I.
No person engaged in the business of selling property,
the receipts from which are subject to tax under this article, shall
advertise or hold out to the public in any manner, directly or indirectly,
that the tax imposed by this article is not considered as an element
in the price to the purchaser.
[Amended 10-21-1991 by L.L. No. 6-1991]
The Comptroller shall, by regulation, prescribe a method or methods or a schedule or schedules of the amounts to be collected from purchasers in respect to any receipt upon which a tax is imposed by this article so as to eliminate fractions of $0.01 and so that the aggregate collections of taxes by a vendor shall, as far as practicable, equal 2% of the total receipts from the sales of such vendor upon which a tax is imposed by this article. Notwithstanding the provisions of § 271-16E of this article, such schedule or schedules may provide that no tax need be collected from the purchaser upon receipts not exceeding $0.25 and may be amended from time to time so as to accomplish the purposes herein set forth.
[Amended 10-21-1991 by L.L. No. 6-1991]
Every vendor shall keep records of receipts
and of the tax payable thereon and also records of purchases in such
form as the Comptroller may, by regulation, require in order to fix
such vendor's tax liability. Such records shall be offered for inspection
and examination at any time upon demand by the Comptroller or his
duly authorized agent or employee and shall be preserved for a period
of three years, except that the Comptroller may consent to their destruction
within that period or may require that they be kept longer.
[Amended 6-14-1965 by L.L. No. 1-1965; 10-21-1991 by L.L. No. 6-1991]
A.
Every vendor shall file with the Comptroller a return
of his receipts and of the taxes payable thereon for the quarterly
periods ending December 31, March 31, June 30 and September 30 of
each year. Such returns shall be filed within 20 days from the expiration
of the period covered thereby.
B.
The form of the return shall be prescribed by the
Comptroller and shall contain such information as he may deem necessary
for the proper administration of this article. The Comptroller may
require amended returns to be filed within 20 days after notice and
to contain the information specified in the notice and may inspect
the books and records of any person pertaining to his receipts.
C.
If a return required by this article is not filed
or if a return when filed is incorrect or insufficient on its face,
the Comptroller shall take the necessary steps to enforce the filing
of such a return or of a corrected return.
D.
Notwithstanding the requirement of Subsection A of this section to the contrary, every vendor shall file with the Comptroller a return of his receipts and of the taxes payable thereon for the months of April, May, June and July 1965. Such return shall be filed and taxes shall be paid on or before August 20, 1965. The return shall contain the same information as is now required for quarterly period returns, except that it shall also cover the month of July 1965.
[Amended 10-21-1991 by L.L. No. 6-1991]
At the time of filing a return of receipts,
each vendor shall pay to the Comptroller the taxes imposed by this
article upon the receipts included in such return, as well as all
other moneys collected by the vendor acting or purporting to act under
the provisions of this article. All the taxes for the period for which
a return is required to be filed shall be due from the vendor and
payable to the Comptroller on or before the date fixed 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 receipts and the taxes due thereon. Where the Comptroller
believes that any vendor is about to cease business, leave the state
or remove or dissipate assets or for any other similar reason he deems
it necessary, order to protect revenues under this article, he may
require any vendor required to collect the tax imposed by this article
to file with him 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 Comptroller may fix, to secure the payment of any tax or penalties
and interest due or which may become due from such vendor. In the
event that the Comptroller determines that a vendor is to file such
bond, he shall give notice to such vendor to that effect, specifying
the amount of the bond required. The vendor shall file such bond within
five days after the giving of such notice unless within such five
days the vendor shall request in writing a hearing before the Comptroller,
at which the necessity, propriety and amount of the bond shall be
determined by the Comptroller. Such determination shall be final and
shall be complied with within 15 days after the giving of notice thereof.
In lieu of such bond, securities approved by the Comptroller or cash
in such amount as he may prescribe may be deposited, which shall be
kept in the custody of the Comptroller, who may, at any time without
notice to the depositor, apply them to any tax or interest or penalties
due, and for that purpose the securities may be sold by him at public
or private sale, upon five days' notice to the depositor thereof.
[Amended 10-21-1991 by L.L. No. 6-1991]
If a return required by this article is not
filed or if a return when filed is incorrect or insufficient, the
amount of tax due shall be assessed by the Comptroller 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 employees of the
person concerned, rentals paid, stock on hand or other factors. Written
notice of such assessment shall be given to the person liable for
the collection or payment of the tax. Such assessment shall finally
and irrevocably fix and determine the tax unless the person against
whom it is assessed within 90 days after the giving of notice of such
assessment, shall apply in writing to the Comptroller for a hearing
or unless the Comptroller, of his own motion, shall reassess the same.
After such hearing, the Comptroller shall give written notice of his
determination to the person against whom the tax is assessed. The
determination of the Comptroller shall be reviewable for error, illegality
or unconstitutionality or any other reason whatsoever by a proceeding
under Article 78 of the Civil Practice Act if application therefor
is made to the Supreme Court within 90 days after the giving of the
notice of such determination. A proceeding under Article 78 of the
Civil Practice Act shall not be instituted unless the amount of any
tax sought to be reviewed, with penalties and interest thereon, if,
any, shall be first deposited with the Comptroller and an undertaking
filed with the Comptroller, in such amount and with such sureties
as a Justice of the Supreme Court shall approve, to the effect that
if such proceeding is dismissed or the tax confirmed, the petitioner
will pay all costs and charges which may accrue in the prosecution
of the proceeding.
A.
In the manner provided in this section, the City Comptroller,
upon the warrant of the City, shall refund or credit any tax erroneously,
illegally or unconstitutionally collected if written application to
the Comptroller for such refund shall be made within two years from
the payment thereof. For like cause and within the same period, a
refund may be so made on the initiative and warrant of the City. Whenever
a refund is made, the reasons therefor shall be stated in writing.
Such application may be made by the person upon whom such tax was
imposed and who has actually paid the tax. Such application may also
be made by a vendor who has collected and paid such tax to the Comptroller,
provided that the application is made within two years of the payment
by the purchaser to the vendor, but no refund of money shall be made
to the vendor until he shall first establish to the satisfaction of
the Comptroller, under such regulations as the Comptroller may prescribe,
that he has repaid to the purchaser the amount for which the application
for refund is made. The Comptroller, in lieu of any refund required
to be made, may allow credit therefor on payments due from the applicant.
[Amended 10-21-1991 by L.L. No. 6-1991]
B.
An application 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, and the Comptroller may receive
evidence with respect thereto. After making his determination, the
Comptroller shall give notice thereof to the applicant, who shall
be entitled to review such determination by a proceeding pursuant
to Article 78 of the Civil Practice Act, provided that such proceeding
is instituted within 90 days after the giving of the notice of such
determination and provided that a final determination of tax due was
not previously made. Such a proceeding shall not be instituted unless
an undertaking is filed with the Comptroller in such amount and with
such sureties as a Justice of the Supreme Court shall approve, to
the effect that if such proceeding is dismissed or the tax confirmed,
the petitioner will pay all costs and charges which may accrue in
the prosecution of such proceeding.
[Amended 10-21-1991 by L.L. No. 6-1991]
C.
A person shall not be entitled to a revision, refund
or credit of a tax under this section where he has had a hearing or
an opportunity for a hearing as provided in this article or has failed
to avail himself of the remedies therein provided.
[Amended 10-21-1991 by L.L. No. 6-1991]
A.
Whenever any vendor or any purchaser or other person
shall fail to collect and pay over any tax or to pay any tax, penalty
or interest imposed by this article as therein provided, the Corporation
Counsel shall, upon the request of the Comptroller, bring an action
to enforce the payment of the same. If, however, the Comptroller believes
that any such vendor, purchaser or other person subject to the provisions
of this article is about to cease business, leave the state or remove
or dissipate assets or for any other similar reason he deems it necessary
in order to protect revenues under this article, he may declare such
tax or penalty to be immediately due and payable and may issue a warrant
immediately.
B.
As an additional or alternate remedy, where the tax upon receipts included in a return is not paid at the time of filing such return or an assessment of tax made under § 271-21 of this article is not paid within 10 days from the date of the notice of such assessment or where the Comptroller, believes that any vendor, purchaser or other person subject to the provisions of this article is about to cease business, leave the state or remove or dissipate assets or for any other similar reason he deems it necessary in order to protect revenues under this article, he may issue a warrant directed to a constable of the City of Watertown commanding him to levy upon and sell the real and personal property of the vendor or purchaser 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 Comptroller and to pay to him the money collected by virtue thereof within 60 days after the receipt of such warrant. The constable 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 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 add interest in real and personal property of the person against whom the warrant is issued. The 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, he shall be entitled to the same fees, which he may collect in the same manner. In the discretion of the Comptroller, a warrant of like terms, force and effect may be issued and directed to any officer or employee of the City, and in the execution thereof such officer or employee shall have all the powers conferred by law upon constables and 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 Comptroller 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.
[Amended 10-21-1991 by L.L. No. 6-1991]
In addition to all other powers granted to the
Comptroller, he is hereby authorized and empowered, subject to the
approval of the City Manager:
A.
To make, adopt and amend rules and regulations appropriate
to the carrying out of this article and the purposes thereof.
B.
To extend, for cause shown, the time of filing any
return for a period not exceeding 60 days and for cause shown, to
waive, permit or reduce penalties or interest.
C.
To request information from the Department of Taxation
and Finance of the State of New York or the officials of any political
subdivision of this state or the Treasury Department of the United
States relative to any person and to afford information to such Department
of Taxation and Finance, officials or Treasury Department relative
to any person any other provision of this article to the contrary
notwithstanding.
D.
To require vendors to keep such records as he may
prescribe.
E.
To delegate his functions hereunder to another employee
or employees of the City.
F.
To prescribe methods for determining the receipts
from sales made or for the allocation of such receipts into taxable
and nontaxable receipts.
G.
To assess, reassess, determine, revise and readjust
the taxes imposed by this article.
[Amended 10-21-1991 by L.L. No. 6-1991]
A.
The Comptroller or his employees or agents, duly designated
and authorized by him, 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 article. The Comptroller 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 his duties hereunder and of the enforcement
of this article and to examine them in relation thereto.
B.
A Justice of the Supreme Court or the County Judge,
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 Comptroller under this article.
C.
Any person who shall refuse to testify or to produce
books or records or who shall testify falsely in any material matter
pending before the Comptroller shall be guilty of a misdemeanor, punishment
for which shall be a fine of not more than $1,000 or imprisonment
for not more than one year, or both such fine and imprisonment.
D.
The officers who serve the Comptroller's summons or
subpoena 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 Sheriff of the County of Jefferson and his duly
appointed deputies or any officers or employees of the City designated
to serve such process.
Whenever reference is made in sales tags or
placards or advertisements to this tax, such reference shall be substantially
in the following form: "City sales tax," except that in any evidence
or memorandum of sale issued or employed by the vendor the word "tax"
will suffice.
[Amended 10-21-1991 by L.L. No. 6-1991]
A.
On or before July 1, 1958, or in the case of vendors
commencing business or opening new places of business after said date,
within three days after such commencement or opening, every vendor
and every person purchasing tangible personal property for resale
shall file with the Comptroller a certificate of registration in a
form prescribed by him. The Comptroller shall promptly thereafter
issue, without charge to each such vendor or person who purchases
for resale, a certificate evidencing the authority of such vendor
to collect the tax from the purchaser and duplicates thereof for each
additional place of business of such vendor. Each certificate or duplicate
shall state the place of business to which it is applicable. Such
certificates of authority shall be prominently displayed in the places
of business of the vendor. A vendor who has no regular place of doing
business shall attach such certificate to his car, stand, truck or
other merchandising device. Such certificates shall be nonassignable
and nontransferable and shall be surrendered immediately to the Comptroller
upon the vendor's ceasing to do business at the place therein named.
The failure to issue or secure a certificate of authority shall not
relieve any vendor from the duty of collecting the tax.
B.
Beginning July 1, 1958, no vendor shall accept a certificate
that any property upon which a tax is imposed by this article is purchased
for resale and shall collect the tax imposed by this article, unless
the purchaser shall have filed a certificate of registration and received
a certificate of authority to collect the tax imposed by this article;
provided, however, that the payment of the tax by such purchaser shall
not relieve the purchaser of the duty herein imposed upon such purchaser
to collect the tax upon any resale made by him, but such purchaser
who shall thereafter file a certificate of registration and receive
a certificate of authority to collect the tax may, upon application
therefor, receive a refund of the taxes paid by him upon property
thereafter resold by him and upon the receipts from which he shall
have collected and paid over to the Comptroller the tax herein imposed.
A.
Any person who, without intent to evade the tax imposed
by this article, fails to pay the tax when due shall pay interest
at the rate of 6% per annum from the due date of the tax to the date
of payment or to the 10th day after the date of the notice of assessment
of such tax whichever date is earlier. If such tax is assessed and
is not paid within 10 days from the date of the notice of assessment,
such person, in addition to such interest, shall pay a penalty of
5% of the amount of tax due plus interest at the rate of 1% of such
tax for each full month after the date of the notice of assessment
during which the tax remains unpaid.
B.
Any person who, with intent to evade the tax imposed
by this article, fails to pay the tax when due shall pay a penalty
equal to the amount of tax due plus interest at the rate of 1% of
such tax for each full month from the due date of the tax to the date
of payment.
C.
Any vendor or purchaser willfully failing to file
a return required by this article, or filing or causing to be filed
or making or causing to be made or giving or causing to be given any
return, certificate, affidavit, representation, information, testimony
or statement required or authorized by this article which is willfully
false and any vendor failing to file a bond required to be filed pursuant
to this article or willfully failing to file a registration certificate
and such data in connection therewith as the Comptroller may, by regulation
or otherwise, require or to display or surrender the certificate of
authority as required by this article or assigning or transferring
such certificate of authority and any vendor willfully failing to
charge separately from the sale price the tax herein imposed or willfully
failing to state such tax separately on any evidence of sale issued
or employed by the vendor or willfully failing or refusing to collect
such tax from the purchaser and any vendor who shall refer or cause
reference to be made to this tax in any sales tag, placard or advertisement
in a form or manner other than that required by this article and any
vendor willfully failing to keep the records required by this article
shall, in addition to the penalties herein or elsewhere prescribed,
be guilty of a misdemeanor, punishment for which shall be a fine of
not more than $1,000 or imprisonment for not more than one year, or
both such fine and imprisonment.
[Amended 10-21-1991 by L.L. No. 6-1991]
D.
The certificate of the Comptroller 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 article shall be presumptive evidence thereof.
[Amended 10-21-1991 by L.L. No. 6-1991]
A.
Except in accordance with proper judicial order or
as otherwise provided by law, it shall be unlawful for the Comptroller
or any officer or employee of the City to divulge or make known in
any manner the receipts, expenses or other information relating to
the business of a taxpayer or contained in any return or certificate
of registration required under this article. The officers charged
with the custody of such returns or certificates of registration 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 Comptroller in an action or proceeding under the provisions
of this article or on behalf of any party to any action or proceeding
under the provisions of this article when the returns or facts shown
thereby are directly involved in such action or proceeding, in either
of which events the courts may require the production of and may admit
in evidence so much of said returns or of the facts shown thereby
as are pertinent to the action or proceeding and no more.
[Amended 10-21-1991 by L.L. No. 6-1991]
B.
Nothing herein shall be construed to prohibit the
delivery to a taxpayer or his duly authorized representatives of a
certified copy of any return filed in connection with his tax nor
to prohibit the publication of statistics so classified as to prevent
the identification of particular returns and the items thereof or
the inspection by the Corporation Counsel or other legal representatives
of the City or by the District Attorney of the county of the return
of any taxpayer who shall bring action to set aside or review the
tax based thereon or against whom an action or proceeding under this
article may be instituted.
C.
Returns shall be preserved for three years and thereafter
until the Comptroller permits them to be destroyed.
[Amended 10-21-1991 by L.L. No. 6-1991]
D.
It shall be a misdemeanor to violate any provision
of this section and, if the offender is an officer or employee of
the City, he shall be dismissed from office and be incapable of holding
any public office or employment in the City for a period of five years
thereafter.
A.
Any notice authorized or required under the provisions
of this article shall be in writing and shall be served personally
or 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 pursuant to the provisions of this article
or in any application made by him, 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 article by the giving
of notice shall commence to run from the date of mailing such notice.
B.
The provisions of the Civil Practice Act 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 article. However, except in the
case of a willfully 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.
All moneys received under this article and Article III of this chapter, known as the "use tax," shall be paid into the treasury of the City and shall be credited to and deposited in the general fund thereof and used for general City purposes.
This article shall be construed and enforced
in conformity with Chapter 278 of the Laws of 1947, as amended, pursuant
to which it is enacted.
