When used in this chapter the following terms shall mean or include:
1. "Person." An individual, partnership, society, association, joint-stock company, corporation, estate, receiver, lessee, 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.
2. "Retail licensee." Any person to whom a license has been issued by the state liquor authority under the state alcoholic beverage control law who sells at retail in the city, for on or off premises consumption, any liquor, wine or beer for the sale of which such license is required.
3. "Return." Any return required to be filed as herein provided.
4. "State." The state of New York.
5. "City." The city of New York.
6. "Commissioner." The commissioner of finance of the city of New York.
7. "Tax year." June first of any calendar year through May thirty-first of the following calendar year.
8. "Tax appeals tribunal." The tax appeals tribunal established by section one hundred sixty-eight of the charter.
For the privilege of selling liquor, wine or beer at retail, for on or off premises consumption, within the city of New York, there is hereby imposed and there shall be paid annually for each tax year, commencing with the tax year beginning June first, nineteen hundred eighty, a tax to be paid by each retail licensee in an amount equal to twenty-five percent of the license fees payable under the state alcoholic beverage control law by such retail licensee for the license year in effect at the commencement of the tax year under this chapter. A retail licensee who obtains a license subsequent to the commencement of a tax year shall pay the tax based upon fees payable under the state alcoholic beverage control law by such licensee for the license year in effect at the time such license is issued. This tax shall be in addition to any and all other taxes paid by such retail licensee.
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