[Adopted 7-15-2015 by L.L. No. 19-2015[1]]
[1]
Editor's Note: This local law provided that it would take
effect 8-1-2015.
When used in this article, the following terms shall have the
following meaning unless the context otherwise requires:
The Commissioner of Finance of the City of Yonkers.
August 1. 2015.
Any occupant of any room or rooms in a hotel whose rent is
paid from public assistance from the County of Westchester shall be
deemed an "exempt occupant" with respect to the period of such occupancy,
regardless of the length thereof.
A building, or portion thereof, which is regularly used and
kept open for the lodging of guests. For the purposes of this article,
the term "hotel" includes apartment hotels, hotels, motels, boarding
houses, tourist homes, motel courts, clubs or similar facilities with
at least four rentable rooms for lodging, whether or not meals are
served to guests or residents thereof.
The use or possession or the right to the use or possession
of any room in a hotel.
A person who, for a consideration, uses, possesses or has
the right to use or possess any room in a hotel under any lease, concession,
permit, right of access, license to use or other agreement or otherwise.
Any person operating a hotel in the City of Yonkers, including,
but not limited to, an owner or proprietor of such premises, lessee,
sublessee, mortgagee in possession, licensee or any other person otherwise
operating such hotel.
Any occupant of any room or rooms in a hotel at least 30
consecutive days shall be considered a permanent resident with regard
to the period of such occupancy.
An individual, partnership, society, association, joint-stock
company, corporation, estate, receiver, trustee, assignee, referee
and any other person acting in a fiduciary or representative capacity,
whether appointed by a court or otherwise, and any combination of
the foregoing.
The consideration received for occupancy valued in money,
whether received in money or otherwise, for the occupancy of a room
in a hotel for any period of time.
Any return filed or required to be filed as herein provided.
Any room or rooms or suite of rooms with sleeping accommodations,
whether or not such accommodations are used, of any kind in any part
or portion of a hotel which is available for or let out for any purpose.
[Amended 8-14-2018 by L.L. No. 10-2018; 8-3-2021 by L.L. No. 10-2021]
On and after the first day of August, 2015, and ending September
1, 2024, there is hereby imposed and there shall be paid a tax of
3% upon the rent for every occupancy of a room or rooms in a hotel
in this City, except that the tax shall not be imposed upon a permanent
resident or an exempt occupant.
The tax imposed by this article shall be paid upon any occupancy
on and after the first day of August 2015, even if such occupancy
is pursuant to a prior contract, lease or other arrangement. Where
rent is paid on a weekly, monthly or other term basis, the rent shall
be subject to the tax imposed by this article to the extent that it
covers any period on and after the first day of August 2015.
Except as otherwise provided in this section, any use or occupancy
by any of the following shall not be subject to the tax imposed by
this article.
A.
The State of New York, or any of its agencies or instrumentalities,
public corporations (including a public corporation created pursuant
to agreement or compact with another state or Canada), improvement
districts or political subdivisions of the state.
B.
The United States of America, or any of its agencies and instrumentalities,
insofar as it is immune from taxation.
C.
Any corporation, association, trust or community chest, fund or foundation,
organized and operated exclusively for religious, charitable or education
purposes or for the prevention of cruelty to children or animals,
and no part of the net earnings of which inures to the benefit of
any private shareholder or individual and no substantial part of the
activities of which is carrying on propaganda or otherwise attempting
to influence legislation; 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. Where any organization described in this subsection
carries on its activities in furtherance of the purposes for which
it was organized in which, as part of said activities, it operates
a hotel, occupancy of rooms in the premises and rents therefrom received
by such corporation or association shall not be subject to tax hereunder.
D.
A permanent resident of a hotel or motel.
The tax imposed by this article shall apply only within the
territorial limits of the City of Yonkers.
A.
Within 10 days after the effective date of this article or, in the
case of operators commencing business after such effective date, within
three days after such commencement or opening, every operator shall
file with the Commissioner a certificate of registration in a form
prescribed by the Commissioner.
B.
The Commissioner shall, within five days after such registration,
issue without charge to each operator a certificate of authority empowering
such operator to collect the tax from the occupant and a duplicate
thereof for each additional hotel of such operator. Each certificate
or duplicate shall state the hotel to which it is applicable. Such
certificate of authority shall be prominently displayed by the operator
in such manner that it may be seen and come to the notice of all occupants
and persons seeking occupancy. Such certificate shall be nonassignable
and nontransferable and shall be surrendered immediately to the Commissioner
upon the cessation of business at the hotel named or upon its sale
or transfer.
A.
The tax imposed by this article shall be administered and collected
by the Commissioner or such other City employee as he/she may designate
by such means and in such manner as are other taxes which are now
collected and administered or as otherwise provided by this article.
B.
The tax to be collected shall be stated and charged separately from
the rent and shown separately on any record thereof, at the time when
the occupancy is arranged or contracted for and charged for, and upon
every evidence of occupancy or any bill or statement of charges made
for said occupancy issued or delivered by the operator, and the tax
shall be paid by the occupant to the operator as trustee for and on
account of the City, and the operator shall be liable for the collection
thereof and for the tax. The operator and any officer of any corporate
operator shall be personally liable for the tax collected or required
to be collected under this article, and the operator shall have the
same right in respect to collecting the tax from the occupant, or
in respect to nonpayment of the tax by the occupant, as if the tax
were part of the rent for the occupancy payable at the time such tax
shall become due and owing, including all rights of eviction, dispossession,
repossession and enforcement of any innkeeper's lien that he/she may
have in the event of nonpayment of rent by the occupant; provided,
however, that the Commissioner or employees or agents duly designated
by him/her shall be joined as a party in any action or proceeding
brought by the operator to collect or enforce collection of the tax.
C.
The Commissioner may, wherever he/she deems it necessary for the
proper enforcement of this article, provide by regulation that the
occupant shall file returns and pay directly to the Commissioner the
tax imposed at such times as returns are required to be filed and
payment over made by the operator.
D.
The tax imposed by this article shall be paid upon any occupancy on and after the effective date, even if such occupancy is had pursuant to a contract, lease or other arrangement made prior to such date. Where rent is paid or charged or billed or falls due on either a weekly, monthly or other term basis, the rent so paid, charged, billed or falling due shall be subject to the tax herein imposed to the extent that it covers any portion of the period on and after the effective date. Where any tax has been paid hereunder upon any rent which has been ascertained to be worthless, the Commissioner may, by regulation, provide for credit and/or refund of the amount of such tax upon application therefor as provided in § 15-166 of this article.
E.
For the purpose of the proper administration of this article and to prevent evasion of the tax hereby imposed, it shall be presumed that all rents are subject to tax until the contrary is established, and the burden of proving that a rent for occupancy is not taxable hereunder shall be upon the operator or occupant. Where an occupant claims exemption from the tax under the provisions of Subsection C of § 15-157 of this article, the rent shall be deemed taxable hereunder unless the operator shall receive from the occupant claiming such exemption a copy of a New York State sales tax exemption certificate.
Every operator shall keep records of every occupancy and of
all rent paid, charged or due thereon and of the tax payable thereon,
in such form as the Commissioner may by regulation require. Such records
shall be available for inspection and examination at any time upon
demand by the City be preserved for a period of three years, except
that the Commissioner may consent to their destruction within that
period or may require that they be kept longer.
A.
Every operator shall file with the Commissioner a return of occupancy
and of rents and of the taxes payable thereon for the three-month
periods ending the last day of March, June, September, and December
on and after the effective date, such returns shall be filed within
20 days from the expiration of the period covered thereby. The Commissioner
may permit or require returns to be made by other periods and upon
such dates as he/she may specify. If the Commissioner deems it necessary
in order to ensure the payment of the tax imposed by this article,
he/she may require returns to be made for shorter periods than those
prescribed pursuant to the foregoing provisions of this section and
upon such dates as he/she may specify.
B.
The forms of return shall be prescribed by the Commissioner and shall
contain such information as he/she may deem necessary for the proper
administration of this article. The Commissioner may require amended
returns to be filed within 20 days after notice and to contain the
information specified in the notice.
C.
If a return required by this article is not filed, or if a return
is incorrectly filed or is insufficient on its face, the Commissioner
shall take such steps as he/she deems necessary to enforce the filing
of such return or of a corrected return.
At the time of filing a return of occupancy and of rents, each
operator shall pay to the Commissioner the taxes imposed by this article
upon the rents required to be included in such return, as well as
all other monies collected by the operator acting or purporting to
act under the provisions of this article; even though it be judicially
determined that the tax collected is invalidly required to be filed,
shall be due from the operator and payable to the Commissioner on
the date prescribed herein for the filing of the return for such period,
without regard to whether a return is filed or whether the return
which is filed correctly shows the amount of rents and taxes due thereon.
Where the Commissioner in his/her discretion deems it necessary to
protect revenues to be obtained under this article, he/she may require
any operator required to collect the tax imposed by this article to
file with him/her a bond, issued by a surety company authorized to
transact business in this state and approved by the Superintendent
of Insurance of this state as to solvency and responsibility, in such
amount as the Commissioner may find to secure the payment of any tax
and/or penalties and interest due or which may become due from such
operator. In the event that the Commissioner determines that an operator
is to file such bonds, he/she shall give notice to such operator to
that effect, specifying the amount of the bond required. The operator
shall file such bond within five days after the giving of such notice
unless, within such five days, the operator shall request in writing
a hearing before the Commissioner at which the necessity, propriety
and amount of the bond shall be determined by the Commissioner. Such
determination shall be final and shall be complied with within 15
days after the giving of notices thereof. In lieu of such bond, securities
approved by the Commissioner or cash in such amount as he/she may
prescribe may be deposited with him/her, which shall be kept in the
custody of the Commissioner, who may at any time, without notice to
the depositor, apply them to any tax and/or interest or penalties
due, and for that purpose the securities may be sold by him/her at
public or private sale without notice to the depositor thereof.
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 determined by the Commissioner from such information as may be
obtainable, and, if necessary, the tax may be estimated on the basis
of external indices, such as number of rooms, locations, scale of
rents, comparable rents, type of accommodations and service, number
of employees and/or other factors. Notice of such determination shall
be given to the person liable for the collection and/or payment of
the tax. Such determination shall finally and irrevocably fix the
tax unless the person against whom it is assessed, within 30 days
after giving notice of such determination, shall apply to the Commissioner
for a hearing or unless the Commissioner on his/her own motion shall
redetermine the same. After such hearing, the Commissioner shall give
notice of his/her determination to the person against whom the tax
is assessed. The determination of the Commissioner shall be reviewable
for error, illegality, unconstitutionality or any other recognizable
basis whatsoever by proceeding under Article 78 of the Civil Practice
Law and Rules if application therefor is made to the Supreme Court
within 30 days after the giving of the notice of such determination.
A proceeding under Article 78 of the Civil Practice Law and Rules
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 Commissioner and there shall be filed with the
Commissioner an undertaking, issued by a surety company authorized
to transact business in this state and approved by the Superintendent
of Insurance of this state as to solvency and responsibility, in such
amount as a Justice of the Supreme Court shall approve to the effect
that, if such proceedings be dismissed or the tax confirmed, the petitioner
will pay all costs and charges which may accrue, including reasonable
counsel fees, in the prosecution of the proceeding, or, at the option
of the applicant, such undertaking filed with the Commissioner may
be in a sum sufficient to cover the taxes, penalties and interest
thereon stated in such determination plus the costs and charges, including
reasonable counsel fees, which may accrue against it in the prosecution
of the proceedings, in which event the applicant shall not be required
to deposit such taxes, penalties and interest as a condition precedent
to the application.
All revenue resulting from the imposition of the tax under this
article shall be paid into the treasury of the City and shall be credited
to and deposited in the general fund of the City.
A.
In the manner provided in this section, the Commissioner shall refund
or credit, without interest, any tax, penalty or interest erroneously,
illegally or unconstitutionally collected or paid if application to
the Commissioner for such refund shall be made within one year from
the payment thereof. Whenever a refund is made by the Commissioner
he/she shall state his/her reason therefor in writing. Such application
may be made by the occupant, operator or other person who has actually
paid the tax. Such application may also be made by an operator who
has collected and paid over such tax to the Commissioner provided
that the application is made within one year of the payment by the
occupant to the operator, but no actual refund of monies shall be
made to such operator until he/she shall first establish to the satisfaction
of the Commissioner, under such regulations as the Commissioner may
prescribe, that he/she has repaid to the occupant the amount for which
the application for refund is made. The Commissioner may in lieu of
any refund required to be made, allow credit therefor on payments
due or to become due from the applicant.
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 Commissioner may receive evidence with respect
thereto. After making his/her determination, the Commissioner 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 Law and Rules, provided that such proceeding is instituted
within 30 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 Commissioner in such amount and with such sureties
as a Justice of the Supreme Court shall approve to the effect that,
if such proceedings be dismissed or the tax confirmed, the petitioner
will pay costs and charges which may accrue in the prosecution of
such proceeding.
C.
A person shall not be entitled to a revision, refund or credit under this section of a tax, interest or penalty which had been determined to be due pursuant to the provisions of § 15-164 of this article where he/she has had a hearing or an opportunity for a hearing, as provided in said section, or has failed to avail himself of the remedies therein provided. No refund or credit shall be made of a tax, interest or penalty paid after a determination by the Commissioner made pursuant to § 15-164 of this article unless it be found that such determination was erroneous, illegal or unconstitutional or otherwise improper by the Commissioner after a hearing or on his/her own motion or in a proceeding under Article 78 of the Civil Practice Law and Rules, pursuant to the provisions of said section, in which event refund or credit without interest shall be made of the tax, interest or penalty found to have been overpaid.
In cases where the occupant or operator has applied for a refund
and has instituted a proceeding under Article 78 of the Civil Practice
Law and Rules to review a determination adverse to him/her on his/her
application for refund, the Commissioner shall have the option of
crediting future tax payments to meet the cost of any settlements
or judgments or, at his/her option, may, in the first instance, set
up appropriate reserves to meet any decision adverse to the City.
The remedies provided by §§ 15-164 and 15-166 of this article shall be the exclusive remedies available to any person for the review of tax liability imposed by this article, and no determination or proposed determination of tax or determination on any application for refund shall be enjoined or reviewed by an action for declaratory judgment, an action for money had and received or by any action or proceeding other than a proceeding in a nature of a certiorari proceeding under Article 78 of the Civil Practice Law and Rules; provided, however, that a taxpayer may proceed by declaratory judgment if he/she institutes suit within 30 days after a deficiency assessment is made and pays the amount of the deficiency assessment to the Commissioner prior to the institution of such suit and posts a bond for costs as provided in § 15-164 of this article.
A.
Whenever any operator or any officer of a corporate operator or any
occupant or other person shall fail to collect and pay over any tax
and/or to pay any tax, penalty or interest imposed by this article
as therein provided, the Corporation Counsel shall, upon the request
of the Commissioner, bring or cause to be brought an action to enforce
the payment of the same on behalf of the City of Yonkers in any court
of the State of New York or of any other state or of the United States.
If, however, the Commissioner in his/her discretion believes that
any such operator, officer, occupant or other person is about to cease
business, leave the state or remove or dissipate the assets out of
which the tax or penalties might be satisfied, and that any such tax
or penalty will not be paid when due, he/she 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, the Commissioner may direct
that the amount of such tax or penalty upon the property occupied
by the hotel giving rise to such tax or penalty shall be levied, collected
and enforced in the same manner as taxes upon said property for City
purposes are levied, collected and enforced.
C.
Whenever an operator shall make a sale, transfer or assignment in
bulk of any part of the whole of his/her hotel or its assets or his/her
lease, license or other agreement or right to possess or operate such
facility or of the equipment, furnishings, fixtures, supplies or stock
of merchandise of said premises or lease, license or other agreement
or right to possess or operate such hotel and the equipment, furnishings,
fixtures, supplies and stock or merchandise pertaining to the conduct
or operation of said hotel otherwise than in the ordinary and regular
prosecution of business, the purchaser, transferee or assignee shall,
at least 10 days before taking possession of the subject of said sale,
transfer or assignment or paying therefor, notify the Commissioner
by registered mail of the proposed sale and of the price, terms and
conditions thereof, whether or not the seller, transferor or assignor
has represented to or informed the purchaser, transferee or assignee
that it owes any tax pursuant to this article and whether or not the
purchaser, transferee or assignee has knowledge that such taxes are
owing and whether any such taxes are in fact owing.
D.
Whenever the purchaser, transferee or assignee shall fail to give
notice to the Commissioner as required by the preceding subsection
or whenever the Commissioner shall inform the purchaser, transferee
or assignee that a possible claim for such tax or taxes exists, any
sums of money, property or choses in action, or other consideration,
which the purchaser, transferee or assignee is required to transfer
over, the seller, transferor or assignor shall be subject to a first
priority right and lien for any such taxes theretofore or thereafter
determined to be due from the seller, transferor or assignor to the
City, and the purchaser, transferee or assignee is forbidden to transfer
to the seller, transferor or assignor any such sums of money, property
or choses in action to the extent of the amount of the City's claim.
For failure to comply with the provisions of this subsection, the
purchaser, transferee or assignee, in addition to being subject to
the liabilities and remedies imposed under the provisions of the Uniform
Commercial Code, shall be personally liable for the payment to the
City of any such taxes theretofore or thereafter determined to be
due to the City from the seller, transferor or assignor, and such
liability may be assessed and enforced in the same manner as the liability
for tax under this article.
In addition to the powers granted to the Commissioner by any
other law, he/she is hereby authorized and empowered:
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 30 days; and, for cause shown, to remit penalties but
not interest computed at the rate of 1% per annum per month or fraction
thereof during which a tax is unpaid although due; and to compromise
disputed claims in connection with the taxes hereby imposed.
C.
To request information from the New York State Department of Taxation
and Finance or the Treasury Department of the United States relative
to any person; and to afford information to such New York State Department
of Taxation and Finance or such Treasury Department relative to any
person, any other provision of this article to the contrary notwithstanding.
D.
To delegate his/her functions hereunder to any employee or employees
of the City of Yonkers as the Mayor may approve.
E.
To prescribe methods for determining the rents for occupancy and
to determine the taxable and nontaxable rents.
F.
To require any operator within the City to keep detailed records
of the nature and type of hotel maintained, nature and type of service
rendered, the rooms available and rooms occupied daily, leases or
occupancy contracts or arrangements, rents received, charged and accrued,
the names and addresses of the occupants, whether or not any occupancy
is claimed to be subject to the tax imposed by this article, and to
furnish such information upon request to the Commissioner of the Department
of Finance.
G.
To assess, determine, revise and readjust the taxes imposed under
this article.
H.
To require any operator to submit with the return required hereunder
a copy of any tax return for sales, occupancy or use taxes submitted
to the New York State Department of Taxation and Finance or other
instrumentality of the State of New York.
A.
The Commissioner or his/her employees or agents duly designated and
authorized by him/her 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 Commissioner 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/her duties hereunder and of the
enforcement of this article and to examine them in relation thereto
and to issue commissions for the examination of witnesses who are
out of the state or unable to attend before him/her or excused from
attendance.
B.
A Justice of the Supreme Court, either in court or at chambers, shall
have power summarily to enforce by proper proceedings the attendance
and testimony of witnesses and the production and examination of books,
papers and documents called for by the subpoena of the Commissioner.
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 Commissioner under this article shall be guilty of a Class I offense.
D.
The officers who serve the summons or subpoena of the Commissioner
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 Police Commissioner and his/her duly appointed deputies
or any officers, employees or other persons of the Commissioner designated
by him/her to serve such process.
Wherever reference is made in placards or advertisements or
in any other publications to this tax, such reference shall be substantially
in the following form: "Tax on occupancy of hotel rooms," except that
in any bill, receipt, statement or other evidence or memorandum or
occupancy or rent charge issued or employed by the operator, the term
"City tax" will suffice.
A.
Any person failing to file a return or to pay or pay over any tax
to the Commissioner within the time required by this article shall
be subject to a penalty of 5% of the amount of tax due per month or
any fraction of a month to a maximum of 25% for each year; plus interest
at the rate of 1% of such tax for each month of delay or fraction
of a month after such return was required to be filed or such tax
became due; but the Commissioner, if satisfied that the delay was
excusable, may return all or any part of such penalty; but not interest.
Such net penalties and interest shall be paid and disposed of in the
same manner as other revenues from this article. Unpaid penalties
and interest may be enforced in the same manner as the tax imposed
by this article.
B.
Any operator or occupant and any officer of an operator or occupant 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 operator and any officer of a corporate operator willfully failing to file a bond required to be filed pursuant to § 15-164 of this article or failing to file a registration certificate and such data in connection therewith as the Commissioner 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 operator or any officer of a corporate operator willfully failing to charge separately from the rent the tax herein imposed or willfully failing to state such tax separately on any evidence of occupancy and on any bill or statement or receipt of rent issue or employed by the operator or willfully failing or refusing to collect such tax from the occupant, any operator or any officer of a corporate operator who shall refer or cause reference to be made to this tax in a form or manner other than that required by this article, and any such person or operator failing to keep records required by this article, shall, in addition to the penalties herein or elsewhere prescribed, be guilty of a Class I offense. Officers of a corporate operator shall be personally liable for the tax collected or required to be collected by such corporation under this article and penalties and interest thereon and subject to the fines and imprisonment herein authorized.
C.
The certificate of the Commissioner 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.
Except in accordance with proper judicial order or as otherwise
provided by law, it shall be unlawful for the Commissioner or employee
or designee of the Commissioner to divulge or make known in any manner
the rents or other information relating to the business of a taxpayer
contained in any return required under this article. The officers
charged with the custody of such returns shall not be required to
produce any of them or evidence of anything contained in them in any
action or proceeding in any court, except on behalf of the Commissioner
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
court may require the production of, and may admit in evidence, so
much of said returns or of the facts shown thereby as are pertinent
to the action or proceeding and no more. Nothing herein shall be construed
to prohibit the delivery to a taxpayer or his/her duly authorized
representative of a certified copy of any return filed in connection
with his/her tax nor to prohibit the publication of statistics so
classified to prevent the identification of particular returns and
items thereof or the inspection by the Corporation Counsel or other
legal representatives of the City or by the District Attorney of any
county of the return of any taxpayer who shall bring an action to
set aside or review the tax based thereon, or against whom an action
or proceeding has been instituted for the collection of a tax or penalty.
Returns shall be preserved for three years and thereafter until the
Commissioner permits them to be destroyed.
A.
Any notice authorized or required under the provisions of this article
may be given to the person to whom it is intended in a postpaid envelope
addressed to such person at the address given in the last return filed
by him/her pursuant to the provisions of this article or in any application
made by him/her or, if no return has been filed or application made,
then to such address as may be obtainable. The mailing of such notices
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
five days after the date of mailing of such notice.
B.
The provisions of the Civil Practice Law and Rules or any other law
relative to limitations of time for the enforcement of a civil remedy
shall not apply to any proceeding or action taken by the City to levy,
appraise, assess, determine or enforce the collection of any tax or
penalty provided by this article. However, except in the case of a
willfully false, 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 filing of a return; provided,
however, that in the case of a return which should have been filed
and has not been filed as provided by law, the tax may be assessed
at any time.
C.
Where, before 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.
If any provision of this article, or the application thereof,
to any person or circumstance is held invalid, the remainder of this
article, and the application of such provision to other persons or
circumstances, shall not be affected thereby.
