When used in this article, the following terms
shall have the meaning indicated:
CHARGE
The amount of the consideration for property or service subject
to tax under this article, whether receivable in money or otherwise,
including all receipts, cash, credits and property of any kind or
nature and all fixed charges incidental thereto.
PERSON
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.
PURCHASER
A person who purchases property or to whom are rendered services,
the use or compensation of which is subject to the tax imposed by
this article.
RETURN
Includes any return filed or required to be filed as herein
provided.
VENDOR
A person selling property or rendering services, the use
or consumption of which is subject to the tax imposed by this article.
The City Treasurer 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 charge for property or
service with respect to which a tax is imposed by this article, so
as to eliminate fractions of $0.01.
Every vendor shall keep records of charges,
of the tax payable thereon and records of purchases of property or
services of a kind subject to tax under this article, in such form
as the City Treasurer may by regulation require. Such records shall
be available for inspection and examination at any time upon demand
by the City Treasurer or his duly authorized agent or employee and
shall be preserved for a period of three years, except that the City
Treasurer may consent to their destruction within that period or may
require that they be kept longer.
At the time of filing a return, each vendor
shall pay to the City Treasurer 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 and payable to the City Treasurer 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 the taxes due.
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 City Treasurer from such
information as may be obtainable. If a purchaser refuses to pay the
tax imposed by this article, or if for any reason it is impossible
for the vendor to collect the tax from the purchaser, the vendor shall
report to the City Treasurer the name and address of such purchaser,
the nature of the property sold or service rendered and the amount
charged therefor. Upon receipt of such information, the City Treasurer
shall forthwith assess such tax directly against such purchaser. Written
notice of such assessment shall be given to the person liable for
the collection or payment of the tax. Such assessment shall finally
and irrevocably fix and determine the tax, unless the person against
whom it is assessed, within 90 days after the giving of notice of
such assessment, shall apply in writing to the City Treasurer for
a hearing, or unless the City Treasurer, of his own motion, shall
reassess the same. After such hearing the City Treasurer shall give
written notice of his determination to the person against whom the
tax is assessed. The determination of the City Treasurer shall be
reviewable for error, illegality or unconstitutionality, or any other
reason whatsoever, by a proceeding under Article 78 of the Civil Practice
Law and Rules, 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 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 City Treasurer, and an undertaking filed with the
City Treasurer 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 costs
which may accrue in the prosecution of the proceeding.
The remedies provided by §§
214-21 and
214-22 of this article shall be the exclusive remedies available to any person for the review of tax liability imposed by this article.
In addition to all other powers granted to the
City Treasurer, he 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 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 or the Department of Public Service 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 departments, officials or Treasury
Department relative to any person, any other provision of this article
to the contrary notwithstanding.
D. To delegate his functions hereunder to the Deputy
City Treasurer or other employee or employees of the City.
E. To prescribe methods for determining the charges for
property or services subject to tax under this article or for the
classification of such charges as taxable or nontaxable.
F. To assess, reassess, determine, revise and readjust
the taxes imposed by this article.
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 publication 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.
Moneys collected from the tax imposed by this
article, after deducting therefrom expenses of administration and
collection and amounts refunded or to be refunded, shall be deposited
in the general fund of the City and shall be available for any City
purpose.
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.