[Adopted 4-11-1960 by L.L.
No. 2-1960]
As used in this article, the following terms shall have the meanings
indicated:
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.
The Comptroller of the City of Watertown.
[Amended 10-21-1991 by L.L.
No. 6-1991]
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.
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.
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]
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]
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]
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]
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]
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.
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.
Includes any return filed or required to be filed as herein provided.
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]
A.
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]
B.
No tax shall be imposed hereunder upon a permanent resident.
C.
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.
D.
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]
E.
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]
F.
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]
G.
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]
H.
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.
I.
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.
[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.
[Amended 6-14-1965 by L.L.
No. 1-1965; 10-21-1991 by L.L.
No. 6-1991]
A.
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.
B.
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.
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 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.
[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.
[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.
A.
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]
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 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.
B.
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.
[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:
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 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 delegate his functions hereunder to a Deputy Comptroller
or other employee or employees of the City.
E.
To assess, reassess, determine, revise and readjust the
taxes imposed by this article.
F.
To prescribe methods for determining the rents for occupancy
and to determine the taxable and nontaxable rents.
[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, 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
and his duly appointed deputies or any officers or employees of the City designated
to serve such process.
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.
[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.
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 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]
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 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]
B.
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 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.
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.
[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.
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.