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Title 1: Department of Buildings
Title 2: Board of Standards and Appeals
Title 3: Fire Department
Title 6: Department of Consumer and Worker Protection
Title 9: Procurement Policy Board Rules
Title 12: Franchise and Concession Review Committee
Title 15: Department of Environmental Protection
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Title 19: Department of Finance
Chapter 1: Amnesty Program
Chapter 2: Annual Vault Charge [Repealed]
Chapter 3: Banking Corporations
Chapter 4: Cigarette Tax
Chapter 5: Coin-Operated Amusement Devices Tax [Repealed]
Chapter 6: Commercial Motor Vehicles
Chapter 7: Commercial Rent Tax
Chapter 8: Court and Trust Funds
Chapter 9: Fees
Chapter 10: Financial Corporations
Chapter 11: General Corporation Tax
Chapter 12: Hotel Room Occupancy Tax
Chapter 13: Foreclosure of Tax Liens by Action In Rem
Chapter 14: Rules Relating to the Industrial and Commercial Incentive Program
Chapter 15: Treatment of an International Banking Facility for Purposes of the Financial Corporation Tax
Chapter 16: Letter Rulings
Chapter 17: Filing Rules for New York City Income and Excise Taxes
Chapter 18: Municipal Employees' Charitable Contributions
Chapter 19: Parking Tax Exemption
Chapter 20: Peddler License Renewals (Tax Standards) [Repealed]
Chapter 21: Publication of Decisions
Chapter 22: Real Estate Tax Abatement on Rent-Controlled Property Occupied by Eligible Senior Citizens
Chapter 23: Real Property Transfer Tax
Chapter 24: Refunds of Real Property Taxes
Chapter 25: Retail Licensees of the State Liquor Authority
Chapter 26: Creation and Retention of Books and Records
Chapter 27: Practice and Procedure
Chapter 28: Unincorporated Business Tax
Chapter 29: Interest Rates on New York City Income and Excise Taxes
Chapter 30: Relocation and Employment Assistance Program
Chapter 31: Adjudications
Chapter 32: Claims Against Fire Insurance Proceeds
Chapter 33: Filing of Income and Expense Statements
Chapter 34: Offers-in-Compromise
Chapter 35: Refunds of Erroneous or Excess Payments of Taxes, Assessments, Water Charges and Sewer Rents
Chapter 36: Rules Relating to the Industrial and Commercial Abatement Program
Chapter 37: Change of Tentative Assessments Pursuant to Section 1512 of the Charter
Chapter 38: Conciliation Bureau
Chapter 39: Parking Violations
Chapter 40: Rules Relating to the Sale of Tax Liens
Chapter 42: Office of the City Sheriff
Chapter 43: Rules Relating to the Office of the City Register
Chapter 44: Payment of Real Property Taxes by Electronic Funds Transfer
Chapter 45: Rules Relating to Qualifications as a Responsible Bidder
Chapter 46: The Real Property Tax Surcharge on Certain Class One Properties
Chapter 47: Horse Race Admissions Tax
Chapter 48: Rules Relating to the Biotechnology Credit Against Unincorporated Business Tax and General Corporation Tax
Chapter 49: Rules Relating to Challenges to the Validity of Real Property Taxes
Chapter 50: Rules Relating to the Partial Tax Abatement for Residential Real Property Held in the Cooperative or Condominium Form of Ownership
Chapter 51: Rules Relating to the Rebate for Owners of Certain Real Property Seriously Damaged by Hurricane Sandy
Chapter 52: Rules Relating to Senior Citizen Rent Increase Exemption and Disability Rent Increase Exemption Program
Chapter 53: Power of the Commissioner of Finance to Correct Errors Concerning Assessment or Tax on Real Property
Chapter 54: Mergers and Apportionments of Real Property Tax Lots
Chapter 55: Adjudication of Certain Notices of Violation and Sealing of Premises
Chapter 56: Real Property Tax Abatement for Major Capital Improvements for Certain Class Two Properties
Chapter 57: Ground Floor and Second Floor Commercial Premises Registry
Chapter 58: Sustainable Energy Loan Program
Chapter 59: [Child Care Services Business Tax Credit]
Chapter 60: Childcare Center Tax Abatement
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Title 21: Tax Commission
Title 22: Banking Commission
Title 24: Department of Health and Mental Hygiene
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Title 74: Community Hiring
Chapter 9: Fees
§ 9-01 Fees to Be Charged by the Commissioner of Finance, in Addition to Those Now Fixed by Statute.
The Commissioner of Finance is entitled to collect fees for the services hereinafter specified in addition to those now fixed by statute:
(a)   for issuing certificate of payment when original receipt has been lost through the fault of the payor
$7.00
(b)   For preparing and issuing certified transcript of record per item
$7.00
(c)   For processing checks in payment of any tax, assessment, or charge returned unpaid by bank for any reason other than verified bank error
$20.00
(d)   For preparing and furnishing certification of block and lot on a copy of a tax map (per lot fee)
$10.00
(e)   For processing applications for tax lot mergers and/or apportionments, including processing new condominium/cooperative conversions, including issuance of new lot numbers
$73.00/tax lot
(f)   For processing a request for a Letter Ruling and preparing and issuing a Letter Ruling based on a request received on or after November 6, 1989 (per ruling)
$250.00
(g)   For conducting a lienor search to identify interested parties prior to final judgment of foreclosure against a parcel, from any person who seeks to redeem such parcel or obtain a release of the City's interest following final judgment
$35.00
(h)   For the processing of paper checks, drafts or similar paper instruments, written for payments issued through the City's financial management system
$3.50
 
Notwithstanding the foregoing, the commissioner of finance may determine that this subdivision shall not apply to certain paper checks, drafts or similar paper instruments, including, but not limited to:
   (1)   Inter-governmental and intra-governmental transfers of funds;
   (2)   Transfer of funds to City financial accounts;
   (3)   Payments to City employees;
   (4)   Refunds of collected revenue;
   (5)   Payments made via the judgment and claims processes; and
   (6)   Payments determined by agencies to be "miscellaneous vendors" and, therefore, outside of the standard vendor enrollment process.
§ 9-02 Fee for Credit Card Transactions.
   (a)   Definitions. As used in this section:
      (1)   Card issuer. "Card issuer" means an issuer of a credit card, charge card or other value transfer device.
      (2)   Covered agency. "Covered agency" means an agency described in subdivision (a) of Section 385 of the Charter, including all units within the Executive Office of the Mayor, and the following:
         (i)   Board of Standards and Appeals;
         (ii)   Business Integrity Commission;
         (iii)   Commission on Human Rights;
         (iv)   Conflict of Interest Board;
         (v)   Franchise and Concession Review Committee;
         (vi)   Landmarks Preservation Commission;
         (vii)   Public Design Commission (Art Commission);
         (viii)   Office of Administrative Trials and Hearings, including the Environmental Control Board;
         (ix)   Office of Chief Medical Examiner; and
         (x)   Taxi and Limousine Commission.
      (3)   Credit card. "Credit card" means any credit card, credit plate, charge card, charge plate, courtesy card, debit card or other identification card or device issued by a person to another person which may be used to obtain a cash advance or a loan or credit, or to purchase or lease property or services on the credit of the person issuing the credit card or a person who has agreed with the issuer to pay obligations arising from the use of a credit card issued to another person.
      (4)   Financing agency. "Financing agency" means a person engaged, in whole or in part, in the business of purchasing retail installment contracts, obligations or credit agreements or indebtedness of buyers under credit agreements from one or more retail sellers or entering into credit agreements with retail buyers. The term includes but is not limited to a bank, trust company, private banker, industrial bank or investment company, if so engaged. "Financing agency" shall not include a retail seller.
      (5)   Muni-meter. "Muni-meter" means an electronic parking meter that dispenses timed receipts that must be displayed in a conspicuous place on a vehicle's dashboard.
      (6)   Non-covered agency. "Non-covered agency" means an agency of the City of New York that is not a covered agency.
      (7)   Person. "Person" means an individual, partnership, corporation or any other legal or commercial entity.
   (b)   Credit card fee imposed by covered agencies.
      (1)   Except as provided in paragraphs two, three, four and five of this subdivision and in subdivision (d) of this section, as a condition of accepting a credit card as payment of a fine, civil penalty, tax, fee, rent, rate, charge or other amount, a covered agency must charge and collect from the person offering a credit card as a means of payment a nonrefundable fee in the amount of 2% of the amount of the fine, civil penalty, tax, fee, rent, rate, charge or other amount to be paid with the credit card. A covered agency must not charge any other fee for accepting a credit card as payment of any such charges in lieu of, or in addition to, the fee authorized by this section.
      (2)   Prior to thirteen months from final publication of this rule in the City Record, the fee provided in paragraph one of this subdivision shall not be charged or collected by any of the following covered agencies unless the agency first notifies the Commissioner of Finance in writing that charging and collecting the fee would not materially impede such agency's operations or services to the public:
         (i)   Business Integrity Commission;
         (ii)   Department of Citywide Administrative Services;
         (iii)   Department of Environmental Protection;
         (iv)   Department of Finance;
         (v)   Department of Health and Mental Hygiene;
         (vi)   Department of Investigation;
         (vii)   Department of Sanitation;
         (viii)   Department of Transportation;
         (ix)   Fire Department;
         (x)   Human Resources Administration;
         (xi)   Office of Administrative Trials and Hearings;
         (xii)   Office of the Mayor; and
         (xiii)   Taxi and Limousine Commission.
      (3)   Prior to nineteen months from final publication of this rule in the City Record, the fee provided in paragraph one of this subdivision shall not be charged or collected by any of the following covered agencies unless the agency first notifies the Commissioner of Finance in writing that charging and collecting the fee would not materially impede such agency's operations or services to the public:
         (i)   Department of Buildings;
         (ii)   Department of Consumer Affairs;
         (iii)   Department of Housing Preservation and Development;
         (iv)   Department of Parks and Recreation; and
         (v)   Police Department.
      (4)   The Commissioner of Finance may grant a waiver from charging and collecting the fee provided in paragraph one of this subdivision for up to six months beyond the thirteen and nineteen months in paragraphs (2) and (3) respectively, for agencies specified in such paragraphs, upon a determination that charging and collecting the fee earlier creates a risk of materially impeding an agency's operations or services to the public.
      (5)   A covered agency must charge and collect from the person offering a credit card as a means of payment a nonrefundable fee of 2% of the amount to be paid unless such covered agency notifies the Commissioner of Finance in writing that doing so negatively affects such covered agencies' operations or services to the public. If a covered agency provides such written notice it may continue to charge and collect a nonrefundable fee of 2.49%. However, all covered agencies must charge and collect the nonrefundable fee of 2% as of November 15, 2018.
   (c)   Credit card fee imposed by non-covered agencies. Any non-covered agency may by rule opt to be treated as a covered agency pursuant to this section, in which case the provisions of this section shall apply to such agency in their entirety. Any non-covered agency that does not opt to be treated as a covered agency will not be subject to this section and may charge a fee in accordance with section 11-105 of the Administrative Code of the City of New York.
   (d)   When fee must not be imposed. The fee provided by this section must not be imposed:
      (1)   for parking time purchased from a muni-meter or parking cards purchased to use at a muni-meter;
      (2)   for retail transactions for the sale of merchandise or the purchase of parking time at municipal garages;
      (3)   for payments made as donations, except when the donation is paid as part of an existing transaction for which a fee is charged;
      (4)   for re-payments of Medicaid, Cash Assistance, or Supplemental Nutrition Assistance Program benefits for overpayments by any of these programs, for payments owed for child support, and for payments made by beneficiaries to reduce their income in order to qualify for eligibility for Medicaid;
      (5)   for fees paid for emergency medical ambulance services;
      (6)   for birth and death certificates issued by the Department of Health and Mental Hygiene's Vital Records Bureau;
      (7)   for fees paid to the Department of Parks and Recreation for tennis permits, summer camps, and recreation center memberships; and
      (8)   where payment by credit card is the only means of payment accepted.
      (9)   for payment of bail, unless the chief administrator of the courts requires a party making a payment of bail to pay a reasonable administrative fee.
   (e)   Refund of fee. Notwithstanding the provisions of subdivision (b) of this section, a credit card fee will be refunded when the credit card payment was:
      (1)   the result of certain technical errors, not caused by the customer, such as a duplication of a charge or an erroneous entry by a covered agency; or
      (2)   was a fraudulent payment not made by the customer where the customer notifies the agency of the fraudulent payment.
   (f)   A covered agency must not accept a particular credit card for payment if imposition of the fee pursuant to subdivision (b) of this section would not be consistent with the terms of any agreements of such covered agency or the City of New York with any financing agency, card issuer or other commercial entity governing the acceptance of such credit card.
(Amended City Record 9/14/2018, eff. 10/15/2018; amended City Record 10/11/2019, eff. 11/10/2019)