[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.
