N.Y. TAX. LAW § 1212-A : NY Code - Section 1212-A: Certain taxes of cities of one million or more administered by commissioner of taxation and finance

Search N.Y. TAX. LAW § 1212-A : NY Code - Section 1212-A: Certain taxes of cities of one million or more administered by commissioner of taxation and finance

--(a) Any  city  in  this  state  having  a  population  of  one million or more, acting through its local
  legislative body, is hereby authorized and empowered to adopt and  amend
  local  laws  imposing in any such city: (1) a tax on receipts from every
  sale of the service of providing parking, garaging or storing for  motor
  vehicles  by  persons  operating  a garage (other than a garage which is
  part of premises  occupied  solely  as  a  private  one  or  two  family
  dwelling),  parking  lot or other place of business engaged in providing
  parking, garaging or storing for motor vehicles, in  any  county  within
  such  city with a population density in excess of fifty thousand persons
  per square mile, at the rate of eight per centum, on receipts from every
  sale of such services, except receipts from the sale of such services to
  an individual resident of such county when such services are rendered on
  a monthly or  longer-term  basis  at  the  principal  location  for  the
  parking,  garaging  or  storing  of a motor vehicle owned or leased (but
  only in the case of a lease for a term of one  year  or  more)  by  such
  individual  resident.  The population of a county shall be determined by
  reference to the latest federal census.
    (i) For purposes of the  tax  authorized  by  paragraph  one  of  this
  subdivision, the following terms shall mean:
    (A)  "Individual  resident."  A  natural  person  who maintains in the
  county in which such tax is authorized to be imposed a  permanent  place
  of abode which is such person's primary residence.
    (B)  "Motor  vehicle." A motor vehicle which is registered pursuant to
  the vehicle and traffic law at the  address  of  the  primary  residence
  referred  to  in clause (A) of this subparagraph, or which is registered
  pursuant to the vehicle and traffic law  and  leased  to  an  individual
  resident  at  the address of the primary residence referred to in clause
  (A) of this subparagraph, and which is  not  used  in  carrying  on  any
  trade, business or commercial activity.
    (C)  A  "lease  for  a term of one year or more" shall not include any
  lease the term of which is less than one year, irrespective of the  fact
  that  the cumulative period for which such lease may be in effect is one
  year or more as the result of the right to exercise an option  to  renew
  or other like provision.
    (ii)  Notwithstanding  any other provision of law to the contrary, for
  purposes of implementing the exemption of individual residents from  the
  tax  authorized  by  this  paragraph,  the  commissioner of taxation and
  finance shall, subject to such terms and conditions as it  may  consider
  necessary,  delegate to the commissioner of finance of any city imposing
  such tax the power and authority to develop  and  administer  reasonable
  and  necessary  procedures,  including the use of exemption certificates
  for presentation to vendors, for determining  entitlement  to  exemption
  from  such  tax,  and  to  prescribe,  subject  to  the  approval of the
  commissioner of taxation and finance, rules  and  regulations  necessary
  and appropriate in carrying out such responsibilities.
    (iii)  Any  person  who,  in violation of any provision of law enacted
  pursuant to the authorization contained in this paragraph or any rule or
  regulation promulgated thereunder, obtains  or  uses  a  certificate  of
  exemption  relating  to  the  exemption  from the tax authorized by this
  paragraph, shall, if such violation was due to negligence or intentional
  disregard of such provision or rule or regulation (but without intent to
  defraud), be liable for a penalty of not more than one  hundred  dollars
  for  each  such  violation,  and, if such violation was due to fraud, be
  liable for a penalty of not more than five hundred dollars for each such
  violation. The commissioner of finance of any  city  imposing  such  tax
  shall  have the power, in his discretion, to waive, reduce or compromise

  any penalty imposed pursuant to this paragraph. The penalties authorized
  by this subparagraph shall be in addition to  any  penalty  provided  by
  section eleven hundred forty-five of this chapter, and shall be paid and
  disposed  of,  and,  if unpaid, shall be determined, assessed, collected
  and enforced,  in  the  same  manner  as  the  tax  authorized  by  this
  paragraph.
    (iv)   Notwithstanding   this   paragraph,   section   eleven  hundred
  thirty-nine of this chapter  or  any  other  provision  of  law  to  the
  contrary,  an  individual  resident shall not be entitled to a refund or
  credit with respect to any amount of additional tax which was paid to  a
  vendor  prior  to  the  date  such  individual resident presented to the
  vendor a valid certificate of exemption from such tax.
    (2) a tax, at the same uniform rate, but at a rate not to exceed  four
  and  one-half per centum, in multiples of one-half of one per centum, on
  the  receipts  from  every  sale  of  the  following  services:  beauty,
  barbering, hair restoring, manicuring, pedicuring, electrolysis, massage
  services  and  similar  services,  and  every sale of services by weight
  control salons, health salons, gymnasiums, turkish and  sauna  bath  and
  similar  establishments and every charge for the use of such facilities,
  whether  or  not  any  tangible  personal  property  is  transferred  in
  conjunction  therewith;  but excluding services rendered by a physician,
  osteopath, dentist, nurse,  physiotherapist,  chiropractor,  podiatrist,
  optometrist,   ophthalmic  dispenser  or  a  person  performing  similar
  services licensed under title VIII of the education law, as amended, and
  excluding such services when performed on pets and other animals.
    (3) a tax, at the same uniform rate, but at a rate not to exceed  four
  and  one-half per centum, in multiples of one-half of one per centum, on
  the receipts from every sale of any or all of the following services  in
  whole or in part: credit rating, credit reporting, credit adjustment and
  collection  services,  including,  but  not  limited  to, those services
  provided by mercantile and consumer credit rating or  reporting  bureaus
  or  agencies  and  credit  adjustment or collection bureaus or agencies,
  whether rendered in written or oral form or in any other manner,  except
  to  the  extent  otherwise  taxable  under  article twenty-eight of this
  chapter; notwithstanding the foregoing, collection  services  shall  not
  include those services performed by a law office or a law and collection
  office,  the maintenance or conduct of which constitutes the practice of
  law, if the services are performed by an attorney at law  who  has  been
  duly  licensed and admitted to practice law in this state. The local law
  imposing  the  taxes  authorized  by  this  paragraph  may  provide  for
  exclusions  and  exemptions  in  addition  to those provided for in such
  paragraph. Provided, however, that the tax hereby authorized  shall  not
  be imposed after November thirtieth, two thousand eleven.
    (b)  (1)  All  provisions  set  forth  in article twenty-eight of this
  chapter applicable to the taxes imposed  under  section  eleven  hundred
  five, including the definition and exemption provisions of such article,
  shall  apply  in  respect  to  a  tax  imposed  under  the  authority of
  subdivision (a) of this  section,  except  as  to  rate  and  except  as
  otherwise  provided  herein.  A  sale of tangible personal property to a
  person for use by him in performing a service subject to the tax imposed
  under the authority of paragraph two or three of subdivision (a) of this
  section shall not be deemed a purchase for resale for  purposes  of  the
  taxes  imposed  by  article twenty-eight or pursuant to the authority of
  this article.
    (2) However, with respect to a tax  imposed  under  the  authority  of
  paragraph  three  of  subdivision (a) of this section a refund or credit
  equal to the amount of the sale  or  compensating  use  tax  imposed  by
  section eleven hundred seven of this chapter and paid on the sale or use

  of  tangible  personal property which is later used by such purchaser in
  performing a service subject  to  tax  under  such  paragraph  shall  be
  allowed  such  purchaser  against  the  tax  imposed  pursuant  to  such
  paragraph  and  collected  by such person on the sale of such service if
  such property has become a physical component part of the property  upon
  which  the service is performed or has been transferred to the purchaser
  of the service in  conjunction  with  the  performance  of  the  service
  subject to tax.
    (3)  Any  tax  imposed  under the authority of subdivision (a) of this
  section shall be paid  with  respect  to  receipts  from  all  sales  of
  services on or after the effective date of such tax although rendered or
  agreed to be rendered under a prior contract. Where a service is sold on
  a  monthly,  quarterly,  yearly or other term basis, the charge for such
  service shall be subject to the tax imposed pursuant to the authority of
  such subdivision to the extent that such charge  is  applicable  to  any
  period  on or after the date such tax becomes effective, and such charge
  shall be apportioned on the basis of the ratio of  the  number  of  days
  falling  within such period to the total number of days in the full term
  or period.
    (4) Wages, salaries and other compensation paid by an employer  to  an
  employee  for  performing  as  an  employee  the  services  described in
  subdivision (a) of this section are not receipts subject  to  the  taxes
  imposed under such subdivision.
    (5)  All  taxes  imposed  pursuant  to subdivision (a) of this section
  shall be administered and collected by the commissioner, as provided  in
  subpart  B  of part III, and shall be distributed by the commissioner as
  provided in part IV of this article.
    (c) A tax so imposed pursuant to subdivision (a) shall be in  addition
  to  any other tax which a city may impose or may be imposing pursuant to
  this article or any other law, and may be so imposed notwithstanding any
  inconsistent provisions  of  this  article  or  of  any  other  law  and
  notwithstanding  that  the  city may impose or may be imposing the taxes
  authorized by section twelve hundred ten at the maximum rate  authorized
  therefor.
    (d) A local law imposing a tax pursuant to this section, increasing or
  decreasing  the  rate  of  such tax, or repealing or suspending such tax
  must go into effect only on one of the  following  dates:  March  first,
  June  first,  September first or December first. No such local law shall
  be effective unless a certified copy of such  local  law  is  mailed  by
  registered  or  certified mail to the commissioner at the commissioner's
  office in Albany at least ninety days prior to the date it is to  become
  effective.   However,   the  commissioner  may  waive  and  reduce  such
  ninety-day minimum notice requirement to a  mailing  of  such  certified
  copy  by  registered  or certified mail within a period of not less than
  thirty days prior to such effective date if the commissioner deems  such
  action  to  be  consistent  with the commissioner's duties under section
  twelve hundred fifty of  this  article  and  the  commissioner  acts  by
  resolution.
    (e)  Certified copies of any local law described in subdivision (d) of
  this section shall also be filed with the city clerk, the  secretary  of
  state  and  the  state comptroller within five days after the date it is
  enacted. Certified copies of any other local  law  enacted  pursuant  to
  this  section  shall be filed with the commissioner, the city clerk, the
  secretary of state and the state comptroller within five days after  the
  date it is enacted.