§ 5-171 Location.

Each tax preparer shall prominently and conspicuously post the statement required by § 20-740 of the Administrative Code at the public entrance to the tax preparer's business premises or in the immediate area where consumers arrive and are met for business purposes by the tax preparer.

§ 5-172 Form and Content.

   (a)   Except as provided in subdivision (b) of this section, the sign shall be composed of proportionately spaced, upper-case black characters, "sans-serif," at least one-half inch (1/2") high on a white background. The lines on the sign shall be spaced at least one-half inch (1/2") apart.

   (b)   The heading "IDENTIFICATION AND QUALIFICATIONS OF TAX PREPARER" shall appear at the top and center of the sign. Subsequent lines shall begin at the left-hand margin of the sign. The first line beneath the heading shall state the full name of the tax preparer. The second and third lines shall state the address at which the tax preparer may be contacted throughout the year. The fourth line shall state the telephone number at which the tax preparer may generally be contacted throughout the year during business hours. The fifth line shall begin with the caption "QUALIFICATIONS:" and be followed by a statement of the tax preparer's relevant training and/or experience. Such statement may consist of characters one-quarter inch (1/4") high. (See Specimens No. I and II appearing below for sample signs.)

   (c)   A partnership, corporation or other business entity operating as a tax preparer may satisfy the disclosure requirements of § 20-740 of the Administrative Code by posting one sign, containing its name, address and phone number as set forth above, and a statement of the minimum qualifications possessed by all individuals who prepare or assist in the preparation of tax returns as an agent or employee of the partnership, corporation or other business entity. (See Specimen No. II.)

   (d)   The sign shall not contain language which falsely indicates that a tax preparer is licensed or in any manner approved or authorized to do business by the City of New York

      Specimen No. I 
      IDENTIFICATION AND QUALIFICATIONS OF TAX PREPARER
      JANE DOE
      1 MAIN ST.
      BRONX, NY 11111
      212-555-5555
      QUALIFICATIONS: DEGREE IN TAX PREPARATION FROM ABC COLLEGE AND FOUR YEARS EXPERIENCE IN PREPARING TAX RETURNS AT DEF TAX SERVICES.

      Specimen No. II 
      IDENTIFICATION AND QUALIFICATIONS OF TAX PREPARER
      XYZ TAX PREPARERS, INC.
      1 MAIN ST.
      NEW YORK, NY 10000
      212-555-0000
      QUALIFICATIONS: EACH INDIVIDUAL WHO PREPARES TAX RETURNS FOR XYZ TAX PREPARERS, INC. HAS AT LEAST SIXTY HOURS OF CLASSROOM TRAINING CONDUCTED BY XYZ TAX PREPARERS, INC.

§ 5-173 Consumer Bill of Rights Regarding Tax Preparers.

   (a)   Each tax preparer must post a sign provided by the Department stating: "By law, tax preparers must give you a free, current, and legible copy of the Consumer Bill of Rights Regarding Tax Preparers before beginning any discussions about tax preparation services. The tax preparer must let you review that document and answer any questions you have. To file a complaint about this business, contact 311 or visit DCA's website."

      (1)   The sign must measure at least 17 inches wide by 11 inches tall.

      (2)   The sign must be:

         (i)   posted prominently and conspicuously at the public entrance to the tax preparer's business premises or in the immediate area where consumers arrive and are met for business by the tax preparer; and

         (ii)   in English and in any other language which the tax preparer uses to attract customers, provided that the Department has made available a translation of such sign into that language.

   (b)   Prior to any discussion with the consumer, each tax preparer must give to each consumer a free, current, and legible copy of the consumer bill of rights regarding tax preparers in English and in the primary language spoken by the consumer, if the Department has made available a translation of such consumer bill of rights in such language.

(Added City Record 12/14/2017, eff. 1/13/2018)

Subchapter J: Information Regarding Redemption of Beverage Containers

§ 5-191 Size of Sign.

The sign required to be posted pursuant to § 20-746 of the Administrative Code shall not be smaller than eleven inches in width and seventeen inches in length.

§ 5-192 Content of Sign.

   (a)   Except as otherwise provided in subdivision b of this section, every dealer shall be required to post a sign which contains the following language:

      BOTTLE BILL OF RIGHTS
      IF you buy beer, soda or mineral water in New York State, you pay a deposit on each can or bottle. That gives you certain rights ...
      THE RIGHT to return your empties for refund to any dealer who sells the same brand, type and size, whether you bought the beverage from that dealer or not.
      THE RIGHT to get your deposit refund in cash, without proof of purchase.
      THE RIGHT to return your empties any day, any hour, except the first and last half-hour of the dealers' business day.
      THE RIGHT to return your containers if they are empty and intact. Washing containers is not required by law, but it is strongly recommended to maintain sanitary conditions.
      The regulations of the New York State Returnable Beverage Container Act are enforced by the New York State Department of Environmental Conservation. Report any violation to the NYS Department of Environmental Conservation, (insert current address of Department)
      THE CITY OF NEW YORK, (insert name of current mayor), MAYOR Department of Sanitation, (insert name of current commissioner), Com- missioner Department of Consumer Affairs, (insert name of current commissioner), Commissioner

This notice is required to be posted pursuant to Local Law 25 of the Laws of 1985, enacted by the NYC Council.

   (b)   A sign shall be in compliance with this section if it contains the language specified in subdivision a except that it still includes the name of a former mayor or commissioner in lieu of the current mayor or commissioner.

§ 5-193 Signs Provided by the Department.

The Department of Consumer Affairs shall make available to all dealers signs which comply with the Department's regulations as to size and content. Dealers may request such signs by contacting the Department.