When used in this article, the following terms shall have the meanings
indicated:
COMPTROLLER
The Comptroller of this City.
[Amended 10-21-1991 by L.L.
No. 6-1991]
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 tangible personal property, the receipts from
which are taxable under this article.
RECEIPT
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.
RETAIL SALE OF TANGIBLE PERSONAL PROPERTY or SALE AT RETAIL OF TANGIBLE
PERSONAL PROPERTY
A.
A sale to any person for any purpose other than:
(1)
For resale in the form of tangible personal property; or
(2)
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.
B.
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.
RETURN
Includes any return filed or required to be filed as herein provided.
SALE or SELLING
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.
VENDOR
A person selling tangible, personal property upon the receipts from
which a tax is imposed under this article.
[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.
The remedies provided by §§
271-21 and
271-22 of this article shall be exclusive remedies available to any person for the review of tax liability imposed by this article.
[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.
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.