L.L. 2012/035
Enactment date: 6/20/2012
Preconsidered Int. No. 877
By Council Members Recchia, Vacca, Barron, Comrie, Fidler, Gennaro, Gentile, James, Koo and Palma (by request of the Mayor)
A Local Law to amend the administrative code of the city of New York, in relation to the collection of the commercial motor vehicle tax for medallion taxicabs.
Be it enacted by the Council as follows:
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[Consolidated provisions are not included in this Appendix A]
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§ 4. Notwithstanding any provision of chapter 8 of title 11 of the administrative code of the city of New York to the contrary, any person who has paid the tax imposed under chapter 8 of title 11 of such code to the taxi and limousine commission pursuant to section 11-809.2 of such code, as added by local law number 73 for the year 2011, and as in effect prior to the amendments made by the local law that added this section, shall be entitled to a credit against such tax to the extent such payment satisfies the tax obligation for any tax year beginning on or after June 1, 2012, and to the extent of such payment, such person shall not have any obligations under sections 11-807 or 11-808 of such code for any such tax year.
§ 5. Notwithstanding any provision of chapter 8 of title 11 of the administrative code of the city of New York to the contrary, any person required to pay the tax imposed under chapter 8 of title 11 of such code with respect to a medallion taxicab, who had been required to pay such tax to the taxi and limousine commission pursuant to section 11-809.2 of such code, as added by local law number 73 for the year 2011, and as in effect prior to the amendments made by the local law that added this section, but has not paid such tax to the taxi and limousine commission, shall file the return required pursuant to section 11-807 of such code and pay the installment of such tax required to be paid pursuant to subdivision c of section 11-808 of such code to the commissioner of finance no later than the later of the thirtieth day after this act shall have become a law or July 20, 2012.
§ 6. This act shall take effect immediately and if it shall have become a law after June 1, 2012, it shall be retroactive to and deemed to have been in full force and effect as of June 1, 2012.