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