[Adopted 5-12-1958 by L.L.
No. 2-1958]
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 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 or 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 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 such services are performed other than the rendering of services in connection with repair, alteration or reconditioning of tangible personal property on behalf of the owner thereof to refit if 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,
rental, lease or 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 whatsoever, including property
which loses its identity by affixation to real property and including gas,
electricity, steam and refrigeration.
The exercise of any right or power over tangible personal property
by the purchaser thereof, and includes but is not limited to the receipt,
storage or any keeping or retention for any length of time, withdrawal from
storage, any installation, any affixation to real or personal property or
any consumption of such property.
Every person making sales of tangible personal property in the City;
provided, however, that when in the opinion of the Comptroller it is necessary
for the efficient administration of this article to regard any salesman, representative,
peddler or canvasser as the agent of the dealer, distributor, supervisor or
employer under whom he operates or from whom he obtains the tangible personal
property sold by him the Comptroller may, in his discretion, treat and regard
such agent as the "vendor" jointly responsible with his principal, employer
or supervisor for the collection and payment of the tax.
[Amended 10-21-1991 by L.L.
No. 6-1991]
[Amended 6-27-1960 by L.L.
No. 4-1960]
Commencing July 1, 1958, there is hereby imposed and there shall be
paid by every person a tax on the use within the City of any tangible personal
property purchased at retail. Such tax shall be at the rate of 2% of the consideration
given or contracted to be given for such property or its use plus the cost
of transportation, except where such cost is stated and charged separately;
provided, however, that if the sale or use of such property was subjected
to a tax imposed by any other taxing jurisdiction, the tax herein imposed
shall be credited with the amount of such other tax not in excess of the tax
herein imposed. However, so long as there is a compensating use tax imposed
by the County of Jefferson and in effect within said county, the rate of the
compensating use tax of this City shall be deemed to be reduced to 1% within
this City during such time.
The provisions of this article shall not apply:
A.
In respect to the use of property used by the purchaser
in the City prior to July 1, 1958.
B.
In respect to the use of property purchased by the user
while a nonresident of the City. A person, while engaged in any manner in
carrying on in the City any trade, business, profession, vocation or commercial
activity, shall not be deemed a nonresident with respect to the use of property
in or in connection with such trade, business, profession, vocation or commercial
activity.
C.
In respect to the use of property if the sale thereof
has already been or will be subject to a sales tax imposed by this City as
authorized by Chapter 278 of the Laws of 1947, as amended.
D.
In respect to the use of property purchased at retail
where the purchase of such property because of its nature or use or because
of the identity of its purchaser would be exempt, by any applicable law, from
a tax on the retail sale of tangible personal property.
E.
In respect to the use of paper in the publication of
newspaper and periodicals.
F.
In respect to the use by any one person of property purchased
from vendors not maintaining a place of business in the City where the aggregate
value of such property subject to the tax imposed by this article is less
than $25 in value during any quarterly period.
G.
In respect to the use of property which is converted
into or becomes an ingredient or constituent part of or is transformed or
wrought into, attached or sold with a product or commodity produced or manufactured
for sale by the purchaser.
H.
In respect to the use of any property to the extent that
a retail sales tax or a compensating use tax was paid thereon to any municipality
in the State of New York.
A.
Every vendor maintaining a place of business in the City
and making sales of tangible personal property, the use of which is taxable
under this article, and every other vendor who, upon application to the Comptroller,
has been expressly authorized to collect the tax shall, at the time of making
such sales or if the use is not then taxable hereunder at the time such use
becomes taxable hereunder, collect the tax from the purchaser. 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. No vendor
shall advertise or hold out to the public in any manner, directly or indirectly,
that the tax imposed by this article is not considered an element in the price
to the purchaser.
[Amended 10-21-1991 by L.L.
No. 6-1991]
B.
Where the vendor has not collected a tax imposed by this
article, 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 and pay
the tax imposed thereon.
[Amended 10-21-1991 by L.L.
No. 6-1991]
C.
For the purpose of the proper administration of this
article and to prevent evasion of the tax hereby imposed, it shall be presumed
that the use of tangible personal property is subject to tax until the contrary
is established, and the burden of proving that the use is not taxable 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 "purchase at retail" or "sale at retail," the sale shall be deemed a taxable
sale at retail.
[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 property, the use of which is subject to tax under 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 aggregate
value of the tangible personal property sold. 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 person shall keep records of sales and of the tax payable in connection
therewith and also records of purchases in such form as the Comptroller may,
by regulation, require in order to fix such person'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 maintaining a place of business in this
City and every vendor not maintaining such place of business but who, upon
application to the Comptroller, has been expressly authorized to collect the
tax shall file with the Comptroller a return for the quarterly periods ending
December 31, March 31, June 30 and September 30 of each year showing the aggregate
value of the tangible personal property sold by the vendor, the use of which
became subject to the tax imposed by this article during the preceding quarterly
period. The Comptroller may permit or require returns to be made by shorter
or longer periods and upon such dates as he may specify.
B.
Every person purchasing tangible personal property, the
use of which is subject to the tax imposed by this article, and who has not
paid the tax due hereunder to a vendor required or authorized to collect the
tax shall file with the Comptroller a return for such quarterly periods showing
the value of the tangible personal property purchased by such person, the
use of which became subject to the tax imposed by this article during the
respective quarterly periods and with respect to which the tax was not paid
to a vendor required or authorized hereunder to collect the tax.
C.
Such returns shall be filed within 20 days from the expiration
of the period covered thereby. The Comptroller may permit or require returns
to be made by shorter or longer periods and upon such dates as he may specify.
D.
The form of 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.
E.
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.
F.
Notwithstanding the requirements 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 the return, the vendor or purchaser, as the case
may be, shall pay to the Comptroller the taxes imposed by this article 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 or purchaser,
as the case may be, 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 in order to protect
revenues under this article, he may require any vendor required or authorized
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 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, there may be deposited securities
approved by the Comptroller or cash in such amount as he may prescribe, 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 to the Comptroller for a hearing or unless the Comptroller, of his own
motion, shall redetermine the same. After such hearings, the Comptroller shall
give 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 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 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 be dismissed or the tax confirmed, the petitioner will
pay all cost 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 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 is about to cease business, leave the state or remove or dissipate
assets or for any 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 shown to be due on a return is not paid at the time of filing such return or an assessment of tax made under § 271-42 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 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 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 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 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 has 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, remit 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 provisions
of this article to the contrary notwithstanding.
D.
To require vendors and purchasers 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 value of tangible
personal property.
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 the 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 the 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 the 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 in 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.
Wherever reference is made in sales tags or placards or advertisements
to this tax, such reference shall be substantially in the following form:
"City use tax," except that in any evidence or memorandum of sale issued so
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 selling tangible
personal property for use within the City and maintaining a place of business
in the City shall file with the Comptroller a certificate of registration
in a form prescribed by him. A person selling tangible personal property for
use within the City but not maintaining a place of business in the City may,
if he so elects, likewise file a certificate of registration with the Comptroller.
The Comptroller shall promptly thereafter issue, without charge to each such
vendor, 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 cart, 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. However, a vendor who has registered pursuant to the provisions of
a local law imposing a sales tax in this City need not register again unless
the Comptroller shall require reregistration. 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 as vendor 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 willfully 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 sales 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. Nothing herein shall be construed to prohibit the
delivery to a taxpayer or his duly authorized representative 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. 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]
B.
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 of 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 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 under Article II of this chapter, known as the "sales 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.
