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Every person required to file a tax return, information return, certificate or other document pursuant to the law or these regulations shall include thereon identifying numbers in the form of his federal employer identification number or, if no such number has been assigned, his social security account number, and his New York State Liquor Authority license serial number, for purposes of proper identification.
(a) Each person subject to the tax imposed by the law is required to pay the tax to the Commissioner of Finance at the time of the filing of a return. The tax is due and payable on the last day on which such return is required to be filed, regardless of whether a return is filed or whether the return which is filed correctly indicates the amount of tax due. The tax may be paid by check, post office money order, express company money order, bank draft, or cash. Postage stamps will not be accepted in payment of the tax. If payment is made by check, money order or draft and a receipt is requested, a duplicate copy of the return must also be submitted, accompanied by return postage. The duplicate copy will be receipted, indicating that payment has been made, and returned to the taxpayer. Cash payments will be accepted only at the Bureau of Tax Operations, 151 West Broadway, New York, N.Y. 10013, by a cashier, before 3 p.m., Monday through Friday. Under no circumstances should cash be sent by mail. Where a cash payment is made at the Bureau of Tax Operations, a duplicate copy of the return in addition to the original thereof must be submitted and the duplicate copy will be receipted by the cashier indicating that payment has been made.
(b) Electronic payment. Pursuant to 19 RCNY § 17-03, the Commissioner may authorize the electronic payment of any tax required to be paid by this section.
If a return required by the law is not filed, or if a return when filed is incorrect or insufficient, the Commissioner of Finance will determine the amount of tax due from such information as may be obtainable and, if necessary, may estimate the tax on the basis of external indices. Notice of such determination will be given to the person liable for the payment of the tax. Such determination will finally and irrevocably fix the tax unless the person against whom it is assessed, within thirty days after the giving of notice of such determination, shall apply in writing to the Commissioner of Finance for a hearing or unless the Commissioner of Finance of his own motion shall redetermine the tax. After such hearing the Commissioner will give notice of his determination to the person against whom the tax is assessed. The determination of the Commissioner of Finance shall be reviewable for error, illegality or unconstitutionality or any other reason whatsoever by a proceeding under Article 78 of the Civil Practice Law and Rules if application therefor is made to the Supreme Court within thirty days after the giving of the notice of such final determination. A proceeding under Article 78 of the Civil Practice Law and Rules shall not be instituted unless (a) the amount of any tax sought to be reviewed, with interest and penalties thereon, if any, shall be first deposited and there is filed an undertaking with the Commissioner of Finance issued by a surety company authorized to transact business in this State and approved by the Superintendent of Insurance of this State as to solvency and responsibility in such amount as a Justice of the Supreme Court shall approve to the effect that if such proceeding be dismissed or the tax confirmed the petitioner will pay all costs and charges which may accrue in the prosecution of the proceeding or (b) at the option of the petitioner such undertaking must be filed with the Commissioner of Finance in a sum sufficient to cover the taxes, penalties and interest stated in such determination plus the costs and charges which may accrue against it in the prosecution of the proceeding, in which event the petitioner shall not be required to pay such taxes, interest or penalties as a condition precedent to the application.
(a) The Commissioner of Finance shall refund or credit, without interest, any tax, penalty or interest erroneously, illegally or unconstitutionally collected or paid, provided:
(1) A written application for refund or credit was made to the Commissioner of Finance within one year from the payment of the tax, penalty or interest, and
(2) The application is made by the retail licensee or other person who actually paid the tax.
(b) No specific form has been prescribed for refund applications. An application for refund, however, shall be in writing and shall comply with the following requirements: (1) It must contain a verified statement setting forth the applicant's reasons for such requested refund.
(2) It must be signed by the applicant or his duly authorized agent. If signed by an agent, the application must be accompanied by a power of attorney acceptable to the Commissioner of Finance.
(3) It must demonstrate that the refund provisions of the law have been complied with.
(4) It must be accompanied by the cancelled check or a photostatic copy thereof, showing both the front and back of the check; or, if paid by cash or money order, by evidence of such payment.
(c) Where a retail licensee ceases to do business during the course of the tax year under circumstances which result in, or would entitle him to, a refund of a license fee by the New York State Liquor Authority, a refund, without interest, of an appropriate portion of the tax paid under the law will be granted, if, at the time the retail licensee ceases to do business as a retail licensee, at least one month of the tax year remains to run. Such refund shall be computed for the unexpired term of the tax year, for full months commencing with the first day of the month succeeding the one in which such retail licensee ceases to do business as a retail licensee, except that where such cessation of business occurs on the first day of the month that month shall be included in the computation; provided, however, where a refund of the tax or any portion thereof paid under the law is granted to the holder of a summer or winter license, such refund shall be computed for the unexpired months of the tax year for which summer or winter licenses may be issued under the New York State Alcoholic Beverage Control Law, for full months commencing with the first day of the month succeeding the one in which such summer or winter retail licensee ceases to do business as a retail licensee, except that where such cessation of business occurs on the first day of the month that month shall be included in the computation.
For example: A summer (liquor) retail licensee who obtained a license for the period from April 1, 1981 to October 31,1981 and paid the tax to the City as provided by the law and regulations, and who did not obtain a new license for the period from April 1, 1982 to October 31, 1982, and who meets the requirements of the refund provisions of the law and regulations, would be entitled to a refund on the basis of two-sevenths of the tax paid to the City, said fraction being the ratio that the unexpired term of the tax year (the two months of April and May 1982) bears to the seven months of the tax year (June 1, 1981 to October 31, 1981 and April 1, 1982 to May 31, 1982) for which summer licenses may be issued.
(d) In the case of an application for refund by a retail licensee who ceases to do business during the course of the tax year, under circumstances which result in, or would entitle him to, a refund of the license fee by the New York State Liquor Authority, the applicant shall submit a photostatic copy of the surrender receipt or refund check, executed and delivered to him by such liquor authority, with the application, or at any time thereafter but before the Commissioner of Finance makes any determination with respect to such application, together with such other information as the Commissioner may require. In the event that action on an applicant's right to a refund by the New York State Liquor Authority is pending before such authority but not concluded at the time the application for refund is filed with the Commissioner of Finance as herein provided, the applicant shall further state the status of his claim or right to refund before such authority, and thereupon, the Commissioner may hold in abeyance any action on such application until the said authority has finally acted thereon, provided, however, that in no event will a refund be granted where the applicant has failed to make written application therefor to the Commissioner within one year from the payment of the tax, penalty or interest. However, where a retail licensee is not entitled to a refund by the New York State Liquor Authority, merely because his license has expired or because he has ceased to do business less than one month before the expiration date of the license issued to him by the New York State Liquor Authority, the provisions of this subdivision (d) and of subdivision (c) shall not apply.
(e) Whenever a taxpayer files a claim for refund, such application shall constitute an application for revision of the tax, penalty or interest complained of. The Commissioner of Finance may audit the taxpayer's books and records or may grant the refund subject to future audit. The Commissioner of Finance may determine without resorting to an audit that, based upon the evidence presented, the claim is without merit and, therefore, deny it. The Commissioner of Finance will notify the taxpayer in writing of his determination. Such determination shall become final and irrevocable unless the person to whom it is addressed shall, within 30 days after the date thereof, apply to the Commissioner of Finance for a hearing.
(f) If the Commissioner of Finance approves the application for refund, he will make such refund or, in lieu thereof, allow credit therefor on payments due from the applicant.
(g) A taxpayer shall not be entitled to a refund or credit if he has had a hearing or an opportunity for a hearing in connection with a deficiency assessment as provided by law and by 19 RCNY § 25-07, or has failed to avail himself of the remedies provided thereby, if such refund or credit application is for taxes included in the same period covered by such deficiency assessment.
(a) Whenever any person shall fail to pay any tax or penalty or interest imposed by the law as therein provided, the Corporation Counsel shall, upon request of the Commissioner of Finance, bring or cause to be brought an action to enforce payment of the same against the person liable for the same on behalf of the City of New York in any court of the State of New York or of any other state or of the United States. If, however, the Commissioner of Finance in his discretion believes that a taxpayer subject to the law is about to cease business, leave the state, or remove or dissipate the assets out of which tax or penalties might be satisfied, and that any such tax or penalty will not be paid when due, he may declare such tax or penalty to be immediately due and payable and may issue a warrant immediately.
(b) As an additional or alternate remedy, the Commissioner of Finance may issue a warrant, directed to the City Sheriff commanding him to levy upon and sell the real and personal property of such person which may be found within the City, for payment of the amount thereof, with any penalties and interest, and the cost of executing the warrant, and to return such warrant to the Commissioner of Finance and to pay to him the money collected by virtue thereof within sixty days after the receipt of such warrant. The City Sheriff shall, within five days after the receipt of the warrant, file with the County Clerk a copy thereof, and thereupon such clerk shall enter in the judgment docket the name of the person mentioned in the warrant and the amount of the tax, penalties, and interest for which the warrant is issued and the date when such copy is filed. Thereupon the amount of such warrant so docketed shall become a lien upon the title to and interest in real and personal property of the person against whom the warrant is issued. The City Sheriff shall then proceed upon the warrant in the same manner and with like effect as that provided by law in respect to executions issued against property upon judgments of a court of record, and for services in executing the warrant he shall be entitled to the same fees which he may collect in the same manner. In the discretion of the Commissioner of Finance, a warrant of like terms, force and effect may be issued and directed to any officer or employee of the Department of Finance, and in the execution thereof such officer or employee shall have all the powers conferred by law upon sheriffs, but he shall be entitled to no fee or compensation in excess of the actual expenses paid in the performance of such duty. If a warrant is returned not satisfied in full, the Commissioner of Finance may from time to time issue new warrants and shall also have the same remedies to enforce the amount due thereunder as if the City has recovered judgment therefor and execution thereon has been returned unsatisfied.
The law provides that whenever there is made a sale, transfer or assignment in bulk of any part or the whole stock of merchandising or of fixtures, or merchandise and of fixtures pertaining to the conducting of the business of the seller, transferor or assignor, otherwise than in the ordinary course of trade and in the regular prosecution of said business, the purchaser, transferee or assignee shall at least ten days before taking possession of such merchandise, fixtures or merchandise and fixtures, or paying therefor, notify the Commissioner of Finance by registered mail of the proposed sale and of the price, terms and conditions thereof whether or not the seller, transferor or assignor, has represented to, or informed the purchaser, transferee or assignee that it owes any tax pursuant to said law and whether or not the purchaser, transferee or assignee has knowledge that such taxes are owing, and whether any such taxes are in fact owing. Whenever the purchaser, transferee or assignee shall fail to give notice to the Commissioner of Finance as required by the preceding paragraph, or whenever the Commissioner of Finance shall inform the purchaser, transferee or assignee that a possible claim for such tax or taxes exists, any sums of money, property or choses in action, or other consideration, which the purchaser, transferee or assignee is required to transfer over to the seller, transferor or assignor shall be subject to a first priority right and lien for any such taxes therefore or thereafter determined to be due from the seller, transferor or assignor to the City, and the purchaser, transferee or assignee is forbidden to transfer to the seller, transferor or assignor any such sums of money, property or choses in action to the extent of the amount of the City's claim. For failure to comply with the provisions of this subdivision, the purchaser, transferee or assignee, in addition to being subject to the liabilities and remedies imposed under the provisions of Article 6 of the Uniform Commercial Code, shall be personally liable for the payment to the City of any such taxes theretofore or thereafter determined to be due to the City from the seller, transferor or assignor, and such liability may be assessed and enforced in the same manner as the liability for tax under said law.
Every retail licensee must keep records of the date he commenced doing business as a retail licensee, the date of the issuance of a license to him by the State Liquor Authority under the New York State Alcoholic Beverage Control Law, the amount of license fees paid and/or payable for each license, and the period for which such license was issued. Every such retail licensee is also required to keep records of the date, if any, when he discontinued doing business, and of any refund received from the State Liquor Authority, together with the amount thereof and the date received. The Commissioner of Finance may require every retail licensee to keep such other records of his business and in such form as the Commissioner of Finance may from time to time require. Such records shall be offered for inspection and examination at any time upon demand by the Commissioner of Finance or his duly authorized agent or employee, and shall be preserved for a period of three years, except that the Commissioner of Finance may consent to their destruction within that period or may require that they may be kept longer.
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