City of Watertown, NY Hotel Room Occupancy Tax

Any building wherein rooms or apartments are rented, furnished or unfurnished, and the owner or operator of such building supplies service, including but not limited to maid, telephone or linen service or any multifamily building containing five or more apartments, which is regularly operated for a period of less than six consecutive months per calendar year.

COMPTROLLER

The Comptroller of the City of Watertown.

[Amended 10-21-1991 by L.L. No. 6-1991]

HOTELS

Buildings which are regularly used and kept open as such for the feeding and lodging of guests where all who conduct themselves properly and who are able and ready to pay for such services are received if there are accommodations for them and which derive the major portion of their operating receipts from the renting of rooms and the sale of food. The term "hotels" shall also include apartment hotels wherein apartments are rented for fixed periods of time, either furnished or unfurnished, where the keepers of such hotels supply food to the occupants thereof, if required.

LODGING HOUSE

A building or portion of a building in which persons are lodged for hire with or without meals, which building or portion of a building is not in and of itself a hotel or apartment hotel, and shall also include, but not be limited to, residence clubs, rooming houses, furnished rooming houses, boardinghouses and private clubs.

MOTEL

A building which is regularly used and kept open for overnight accommodations of motorists. The word "motel" includes "motor court," "tourist court," "tourist cabins," "cabins," "motor lodges" and buildings of similar descriptive titles and uses.

[Added 6-27-1960 by L.L. No. 5-1960]

OCCUPANCY

The use or possession or the right to the use or possession of any room or rooms in a hotel, apartment hotel, motel or lodging house or the right to the use or possession of the furnishings or to the services and accommodations accompanying the use and possession of the room or rooms.

[Amended 6-27-1960 by L.L. No. 5-1960]

OCCUPANT

A person who, for a consideration, uses, possesses or has the right to use or possess any room or rooms in a hotel, apartment hotel, motel or lodging house, under any lease, concession, permit, right of access, license to use or other agreement, or otherwise.

[Amended 6-27-1960 by L.L. No. 5-1960]

OPERATOR

Any person operating a hotel, apartment hotel, motel or lodging house in this City, including but not limited to the owner or proprietor of such premises, lessee, sublessee, mortgagee in possession, licensee or any person otherwise operating such hotel, apartment hotel, motel or lodging house.

[Amended 6-27-1960 by L.L. No. 5-1960]

PERMANENT RESIDENT

Any occupant who has or shall have had the right to occupancy of any room or rooms in a hotel, apartment hotel, motel or lodging house for at least 90 consecutive days during the current calendar year or preceding year.

[Amended 12-1-1986 by L.L. No. 1-1986]

PERSON

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.

RENT

The consideration received for occupancy valued in money, whether received in money or otherwise, including all receipts, cash, credits and property or services of any kind or nature, and also any amount for which credit is allowed by the operator to the occupant, without any deduction therefrom whatsoever.

RETURNS

Includes any return filed or required to be filed as herein provided.

ROOM

Any room or rooms of any kind in any part or portion of a hotel, apartment hotel, motel or lodging house which is available for or let out for use or possession for any purpose other than a place of assembly. As used herein, "place of assembly" means a room or space which is occupied by 75 or more persons and which is used for educational, recreational or amusement purposes, and shall include dance halls; cabarets; nightclubs; restaurants; any room or space for public or private banquets, feasts, socials, card parties or weddings; lodge and meeting halls or rooms; skating rinks; gymnasiums; swimming pools; billiard, bowling and table tennis rooms; halls or rooms used for public or private catering purposes; funeral parlors; markets; recreation rooms; concert halls; broadcasting studios; and all other places of similar type of occupancy.

[Amended 12-1-1986 by L.L. No. 1-1986]

§ 271-56 Imposition of tax.

Commencing July 1, 1960, there shall be paid a tax of 3% of the rent for every occupancy of a room or rooms in a hotel, apartment hotel, motel or lodging house in this City, except that the tax shall not be imposed where the rent is less than at the rate of $2 per day. Any establishment located partially within the City and partially within a town or towns and receiving or using any services or utilities provided by the City shall be deemed to be wholly within the City for the purposes of the tax imposed by this article.

[Amended 12-1-1986 by L.L. No. 1-1986]

No tax shall be imposed hereunder upon a permanent resident.

Transactions by or with 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.

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 or charge 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 shall be personally liable for the tax collected or required to be collected under this article, and the operator shall have the same right with respect to collecting the tax from the occupant or with respect to nonpayment of the tax by the occupant as if the tax were a 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 may have in the event of nonpayment of rent by the occupant; provided, however, that the Comptroller shall be joined as a party in any action or proceeding brought by the operator to collect or enforce collection of the tax.

[Amended 10-21-1991 by L.L. No. 6-1991]

Where the occupant has failed to pay and the operator has failed to collect a tax as imposed by this article, then, in addition to all other rights, obligations and remedies provided, such tax shall be payable by the occupant directly to the Comptroller, and it shall be the duty of the occupant to file a return thereof with the Comptroller and to pay the tax imposed thereon to the Comptroller within 15 days after such tax was due.

[Amended 10-21-1991 by L.L. No. 6-1991]

The Comptroller may, wherever he deems it necessary for the proper enforcement of this article, provide by regulation that the occupant 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 made by the operator.

[Amended 10-21-1991 by L.L. No. 6-1991]

The tax imposed by this article shall be paid upon any occupancy on and after the effective date of this article, although such occupancy is had pursuant to a contract, lease or other arrangement made prior to such effective date. Where any tax has been paid hereunder upon any rent which has been ascertained to be worthless, the Comptroller may, by regulation, provide for credit or refund of the amount of such tax upon application therefor as provided in this article.

[Amended 10-21-1991 by L.L. No. 6-1991]

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 the occupant. Where an occupant claims exemption from the tax under the provisions of Subsection C(4) of this section, the rent shall be deemed taxable hereunder unless the operator shall receive from the occupant claiming such exemption a copy of a certificate issued by the Comptroller certifying that the organization therein named is exempt from the tax under said Subsection C, together with a certificate duly executed by the organization named in the Comptroller's certificate certifying that the occupant is its agent, representative or employee and that his occupancy is paid or to be paid by and is necessary or required in the course of or in connection with the affairs of said organization.

No operator 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 rent charged to the occupant.

§ 271-57 Records to be kept.

[Amended 10-21-1991 by L.L. No. 6-1991]

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 Comptroller may, by regulation, require in order to fix such operator'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.

§ 271-58 Returns.

[Amended 6-14-1965 by L.L. No. 1-1965; 10-21-1991 by L.L. No. 6-1991]

Every operator shall file with the Comptroller a return of occupancy and of rents and of the taxes payable thereon for the quarterly periods ending September 30, December 31, March 31 and June 30 of each year. Such returns shall be filed within 20 days from the expiration of the period covered thereby. The Comptroller may permit or require returns to be made by shorter or longer periods and upon such dates as he may specify.

The form of return shall be prescribed by the Comptroller and shall contain such information as he may deem necessary for the proper administration of this article. The Comptroller may require amended returns to be filed within 20 days after notice and to continue the information specified in the notice.

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.

Notwithstanding the requirement of Subsection A of this section as amended, to the contrary, every operator shall file with the Comptroller a return of occupancy and of rents 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.

§ 271-59 Payment of tax.

[Amended 10-21-1991 by L.L. No. 6-1991]

At the time of filing a return of occupancy and of rents, each operator shall pay to the Comptroller the taxes imposed by this article upon the rents included in such return as well as all other moneys collected by the operator 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 operator 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 rents and taxes due thereon. Where the Comptroller believes that any operator is about to cease business, leave the state or remove or dissipate assets or for any other similar reason he deems it necessary, in order to protect revenues under this article, he may require any operator 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 operator. In the event that the Comptroller determines that an operator is to file such bond, he 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 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, 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.

§ 271-60 Assessment and determination of tax when sufficient return not filed.

[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. 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.

§ 271-61 Refunds.

In the manner provided in this section, the Comptroller 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 order of the Comptroller. 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 an operator who has collected and paid such tax to the Comptroller, provided that the application is made within two years of the payment by the occupant to the operator, but no refund of money shall be made to the operator 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 occupant 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]

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]

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.

§ 271-62 Remedies to be exclusive.

The remedies provided by §§ 271-60 and 271-61 of this article shall be exclusive remedies available to any person for the review of tax liability imposed by this article.

§ 271-63 Proceedings to recover tax.

[Amended 10-21-1991 by L.L. No. 6-1991]

Whenever any operator or any occupant 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 operator, occupant 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 prevent revenues under this article, he may declare such tax or penalty to be immediately due and payable and may issue a warrant immediately.

As an additional or alternate remedy, where the tax upon rents included in a return is not paid at the time of filing such return or an assessment of tax made under § 271-60 is not paid within 10 days from the date of the notice of such assessment or where the Comptroller believes that any operator, occupant 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 Court of the City of Watertown commanding him to levy upon and sell the real and personal property of the operator or occupant 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 Clerk a copy thereof, and thereupon such Clerk shall enter in the judgment docket the name of the person mentioned in the warrant and the amount of the tax, penalties and interest for which the warrant is issued and the date when such copy is filed. Thereupon the amount of such warrant so docketed shall become a lien upon the title to and interest in real and personal property of the person against whom the warrant is issued. The constable 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 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.

§ 271-64 Powers of Comptroller.

[Amended 10-21-1991 by L.L. No. 6-1991; 10-21-1991 by L.L. No. 7-1991]

In addition to all other powers granted to the Comptroller, he is hereby authorized and empowered:

To make, adopt and amend rules and regulations appropriate to the carrying out of this article and the purposes thereof.

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.

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.

To delegate his functions hereunder to a Deputy Comptroller or other employee or employees of the City.

To assess, reassess, determine, revise and readjust the taxes imposed by this article.

To prescribe methods for determining the rents for occupancy and to determine the taxable and nontaxable rents.

§ 271-65 Administration of oaths and compelling testimony; penalties for offenses.

[Amended 10-21-1991 by L.L. No. 6-1991]

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.

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 Comptroller under this article.

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.

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 and his duly appointed deputies or any officers or employees of the City designated to serve such process.

§ 271-66 Reference to tax.

Wherever reference is made in placards or advertisements or in any other publications to the tax imposed by this article, 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 of occupancy or rent issued or employed by the operator, the word "tax" will suffice.

§ 271-67 Registration of operators.

[Amended 12-1-1986 by L.L. No. 1-1986; 10-21-1991 by L.L. No. 6-1991]

On or before July 1, 1960, or in the case of operators commencing business or opening new hotels, apartment hotels, motels or lodging houses after said date, within three days after such commencement or opening, every operator 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 operator a certificate evidencing the authority of such operator to collect the tax from the occupant and duplicates thereof for each additional hotel, apartment hotel, motel or lodging house of such operator. Each such certificate or duplicate shall state the hotel, apartment hotel, motel or lodging house to which it is applicable. Such certificates 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 certificates shall be nonassignable and nontransferable and shall be surrendered immediately to the Comptroller upon the cessation of business at the hotel, apartment hotel, motel or lodging house named or upon the sale or transfer. The failure to issue or secure a certificate of authority shall not relieve any operator from the duty of collecting the tax.

§ 271-68 Penalties and interest.

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.

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.

Any operator or occupant 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 operator willfully failing to file a bond required to be filed pursuant to this article or willfully failing to file a registration certificate and such data in connection therewith as the Comptroller may, by regulation or otherwise, require or to display or surrender the certificate of authority as required by this article or assigning or transferring such certificate of authority and any 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 or rent issued or employed by the operator or willfully failing or refusing to collect such tax from the occupant and any operator who shall willfully refer or cause reference to be made to this tax in a form or manner other than that required by this article and any operator 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]

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]

§ 271-69 Secrecy provisions; penalties for offenses.

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 this City to divulge or make known in any manner the rents or other information relating or 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 City 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 duly authorized representative of a certified copy of any return filed in connection with his tax nor to prohibit the publication of statistics so classified as to prevent the identification of particular returns and the items thereof or the inspection by the Corporation Counsel or other legal representatives of the City of the return of any taxpayer who shall bring action to set aside or review the tax based thereon or against whom an action or proceeding under this article may be instituted. Returns shall be preserved for three years and thereafter until the Comptroller permits them to be destroyed.

[Amended 10-21-1991 by L.L. No. 6-1991]

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.

§ 271-70 Notices and limitations of time.

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 addresses 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.

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.

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.

§ 271-71 Disposition of revenues.

[Amended 10-21-1991 by L.L. No. 6-1991]

All moneys received by the Comptroller under this article shall be paid into the treasury of the City and shall be credited to and deposited in the general fund thereof and shall be available for any purpose of the City.

§ 271-72 Construal and enforcement.

This article shall be construed and enforced in conformity with Chapter 278 of the Laws of 1947, as amended by Chapter 651 of the Laws of 1948, as amended, pursuant to which it is enacted.