Loading...
(a) The Commissioner of Finance has prescribed adhesive stamps in two-cent and four-cent denominations. These stamps are on sale at banks throughout the city designated by the Commissioner of Finance as fiscal agents or sub-agents. Agents shall purchase stamps at the bank to which they have been assigned, either for each or upon thirty days' credit. An agent may purchase stamps from the banks over the counter or by mail. In the latter case, no shipping charge will be made by the bank. Payment for stamps shall be made by cash or by certified check.
(b) The Commissioner of Finance will prescribe and furnish stamps of such denominations and quantities and in such form as may be necessary for the payment of the tax imposed by the law. He may, from time to time, provide for the issuance and exclusive use of a new design and forbid the use of stamps of any other design. Such stamps shall be in the form of a single stamp for the payment of the tax imposed by the law, or in lieu thereof, a joint stamp prepared and issued by the State of New York and the city for the payment of both the tax imposed by the City Cigarette Tax Law and the tax imposed by Article 20 of the Tax Law (New York State Cigarette Tax), may be used.
(c) Whenever such a joint stamp is prescribed, it shall be used exclusively in lieu of any other form of stamp for the payment of the tax imposed by both the city and state laws. The Commissioner of Finance will appoint fiscal agents for the purpose of selling the stamps or may provide for the sale thereof at such other places as he may deem necessary. The Commissioner of Finance shall require each fiscal agent, appointed by him for the purpose of selling the stamps herein prescribed, to file with him a surety bond, in such form and in such amount as he deems appropriate, issued by a surety company licensed to do business in the State of New York, conditioned upon the faithful performance of any agreement made between the Commissioner of Finance of the City of New York and said fiscal agent, and to secure the Commissioner of Finance, or the City of New York against any loss or damage in any manner resulting from the acts of said fiscal agent or its employees. In lieu of the bond described in this paragraph, a fiscal agent may deposit with the Commissioner of Finance its personal bond together with securities, approved by the Commissioner of Finance, in such amounts as he may require. Such securities shall be kept in the custody of the Commissioner of Finance. Securities so deposited may be sold by the Commissioner of Finance, should it become necessary to do so, to recover any sums due from a fiscal agent pursuant to this article; but no such sale shall be had until a fiscal agent shall have had an opportunity to be heard regarding the amount due hereunder. Upon any such sale the surplus, if any, above the sums due shall be returned to such fiscal agent.
(a) The Commissioner of Finance, in addition to the sale of stamps herein provided for, in his discretion, and subject to the approval of the State Tax Commission, may permit the use of a cigarette tax stamp affixing machine (whether by meter impression or otherwise) approved by him, or, where a joint stamp for the payment of the tax imposed by Article 20 of the State Tax Law and the City Cigarette Tax Law is used, the use of a joint tax stamp affixed by machine to show payment of both state and city taxes. The Commissioner of Finance, however, may reserve the right to rescind such permission upon thirty days' notice should such action be deemed to be in the best interest of the city. Payment of the tax must be made either in cash at the time the tax stamps are purchased or on thirty days' credit upon the same terms and conditions as apply to any other stamps sold by the Commissioner of Finance. Payment for stamps shall be made by cash or certified check.
(b) Each agent, when his application for permission to use such tax stamp affixing machine is approved, shall be assigned a distinctive number which shall be the same as the number assigned to him by the State Tax Commission for the purposes of the state tax, and which must be clearly incorporated in the design of the tax stamps.
(c) Any person, including an agent, having in his possession an authorized tax stamp affixing machine may not transfer, sell or otherwise dispose of such machine without first securing the authorization and approval of the Commissioner of Finance.
(a) Each agent shall affix to each package of cigarettes subject to the tax the prescribed stamps evidencing the payment of the tax imposed by the law, and shall cancel such stamps before such cigarettes are sold or offered for sale and prior to delivery of such cigarettes to any such dealer in the city, unless stamps have been affixed to such packages of cigarettes and cancelled before such agent received them.
(b) Stamps shall be affixed to each package of cigarettes of an aggregate denomination not less than the amount of the tax upon the contents therein.
(c) The stamps must be so affixed that they are clearly visible to the purchaser. When affixed to "rounds" or "flats" of fifty cigarettes or more, they must be so placed that they will be destroyed when the container is opened. The stamps must be placed on the small, individual packages ordinarily sold to customers as distinguished from the carton or larger containers of cigarettes.
(d) Every agent must keep unstamped cigarettes separate and apart from stamped cigarettes.
(a) All adhesive stamps must be cancelled in waterproof ink with the number assigned to each authorized agent before the cigarettes to which said stamps are affixed are offered for sale. The stamps may be cancelled before or after they are affixed.
(b) It is evident that, because of their nature and the fact that they carry the identifying number of the agent, meter stamps required no cancellation.
(c) Whenever any cigarettes are found in the place of business of a dealer other than an agent without the stamps affixed and cancelled the prima facie presumption shall arise that such cigarettes are kept therein in violation of the provisions of the law.
(d) Each dealer, other than an agent, in the city shall immediately upon the receipt of any cigarettes at his place of business mark in ink on each unopened box, carton or other container of such cigarettes the word "received", and the year, month, day and hour of such receipt, and shall affix his signature thereto. In addition, each retail dealer shall within twenty-four hours after receipt of any cigarettes, open such box, carton or other container and, unless such stamps have been previously affixed, immediately notify the dealer from whom he purchased such cigarettes and arrange for the replacement by the dealer of such cigarettes by cigarettes with such stamps affixed within twenty-four hours. Such dealer shall make and keep, until the cigarettes are replaced, a record of the time at which such arrangements were made and the name of the individual representing the dealer with whom such arrangements were made.
(e) Whenever any cigarettes are found in the place of business of a dealer other than an agent without being marked as having been received within the preceding twenty-four hours, the prima facie presumption shall arise that such cigarettes are kept therein in violation of the provisions of the law.
(a) Except as hereinafter provided, the Commissioner of Finance may destroy by incineration stamps which have been mutilated, broken, cancelled or otherwise become unfit for use or consumption. Such stamps shall be destroyed in the presence of the Commissioner of Finance, or his representative duly authorized in writing, who shall thereupon certify, in duplicate, to the fact of said destruction, the subject matter of the destruction in detail, and the persons before whom said destruction took place. Said certification, duly sworn to, shall be kept on file in the office of the Commission of Finance.
(b) The destruction of joint stamps used for the payment of the state cigarette tax and the city tax shall be in such manner as may be prescribed by the State Tax Commission and the Commissioner of Finance.
(a) Every person who possesses or transports upon the public highways, roads or streets of the city more than four hundred cigarettes in unstamped packages, is required to have in his actual possession invoices or delivery tickets for such cigarettes. All such invoices or delivery tickets must show the true name and address of the consignor or seller, the true name and address of the consignee or purchaser, and the quantity and brands of cigarettes transported. The absence of such invoices or delivery tickets shall be prima facie evidence that such person is a dealer in cigarettes in the city and subject to the provisions of the law.
(a) Owners and operators of cigarette vending machines are required to have the name, address, cigarette dealer's license number and telephone number of the owner displayed on each machine in operation within the City. The Commissioner of Finance may also require a report from such owners, which report shall contain information showing the location of each machine, the record of any change of location, placing of additional machines or withdrawal of previously listed machines, and such other information as the Commissioner of Finance may require.
(b) Every package of cigarettes placed in any cigarette vending machine having an area through which such packages are visible, must be so placed therein that the New York City cigarette tax stamps thereon are visible. Whenever any cigarettes are found in any vending machine in violation of the provisions of this section or whenever a vending machine is not properly labeled, the duly authorized agents or employees of the Department of Finance shall seal the machine to prevent sale or removal of any cigarettes from the vending machine until such time as the violation is corrected in the presence of a duly authorized agent or employee of the Department of Finance.
Loading...