NY Tax L § 445 (2021)
2021 New York Laws TAX - Tax Article 18 - Taxes on Alcoholic Beverages 445 - Local Taxes on Beer and Liquor by a City of One Million or More.

§  445.  Local  taxes  on  beer and liquor by a city of one million or more.  1. Any city in this state having a population of one  million  or more,  acting  through  its local legislative body, is hereby authorized and empowered to adopt and amend local laws imposing in  any  such  city excise  taxes  on  a  distributor  and  a  noncommercial importer at the following rates:  (a) Twelve cents per gallon upon beers and  (b)  Twenty-six  and  four-tenths  cents  per  liter  on  the  liquors described  in  paragraph  (f) of subdivision one of section four hundred twenty-four, when sold or used in such city.   Such local law shall provide that if prior to the date upon which  the taxes  go into effect, a contract of sale of any beer or other alcoholic beverages described above was made, and  delivery  thereof  pursuant  to such  contract  is  made within the city imposing such taxes on or after the effective date thereof, the vendor shall be  deemed  a  distributor, and  such beer and other alcoholic beverages shall be deemed to be sold, and shall be subject to the tax at the time of such delivery.   2. Every local  law  imposing  taxes  pursuant  to  the  authority  of subdivision  one  shall  also  impose  upon  each  person,  other than a distributor within the meaning of such local law, who, on the  date  the taxes  imposed  pursuant  to  the  authority  of such subdivision become effective, owns and possesses for the purposes of sale  beer,  or  other alcoholic  beverages  described  in  subdivision one, a floor tax at the rates applicable under subdivision one upon such beer in excess  of  one hundred  gallons  and  upon  such other alcoholic beverages in excess of four hundred liters. Such floor tax shall be  due  and  payable  on  the twentieth  day  of  the  month  succeeding  the month in which the taxes become effective.   3. All the provisions  of  this  article  shall  apply  to  the  taxes authorized  by  subdivision  one  of  this section and the provisions of section four hundred  twenty,  four  hundred  twenty-six,  four  hundred twenty-nine  through  four  hundred thirty-four, four hundred thirty-six and four hundred thirty-seven shall  apply  to  the  tax  authorized  by subdivision  two thereof, so far as such article or sections can be made applicable to the taxes authorized by this section with such limitations as set forth in this section and such modifications as may be  necessary in  order  to  adapt such language to the local taxes authorized by this section. Provided, however, in every case where the words  "this  state" appear in subdivision four of section four hundred twenty-four exempting quantities of liquor from tax, and in the definition of "Distributor" or "Noncommercial  importer"  in  section  four  hundred  twenty and in the provisions relating to the registration of distributors in section  four hundred  twenty-one  of  this  article and in the provisions relating to presumption of taxability in section four hundred twenty-five-a of  this article,  such  words  "this  state"  shall  be  read as "this city" for purposes of the taxes authorized by this section. Where the word "state" is used in a phrase referring to the sale or use of alcoholic  beverages in this state, such word "state" shall be read as "city" for purposes of the  taxes authorized by this section, unless the word "city" clearly is not applicable.   4. Any taxes imposed pursuant to the authority of this  section  shall be  administered  and collected by the tax commission in the same manner as the taxes imposed under sections four hundred  twenty-four  and  four hundred  twenty-five subject to all provisions of this article as may be applicable. The state tax commission is hereby empowered  to  make  such provisions  as  it  deems  necessary  for  the  joint administration and collection of the state and local taxes imposed and authorized  by  this article.  Nothing  in  this article which requires payment of both state  and local taxes to the tax commission shall be construed as the  payment of either tax more than once.   5.  A  local  law  imposing  taxes  pursuant  to the authority of this section or repealing or suspending such taxes must go into  effect  only on  the  first  day  of  a  calendar  month.  No such local law shall be effective unless a certified copy of such law is  mailed  by  registered mail  to the state tax commission at its office in Albany at least sixty days prior to the date it is  to  become  effective.  However,  the  tax commission,  by  resolution, may waive and reduce such sixty day minimum notice requirement to a mailing of such  certified  copy  by  registered mail  within  a  period  of  not  less  than  thirty  days prior to such effective date if it deems such action to be consistent with its  duties under this section.   6.  Certified  copies of any local law described in this section shall also be filed with the city clerk, the secretary of state and the  state comptroller within five days after the date it is enacted.   7.  All  taxes,  penalties  and  interest  imposed by a city under the authority of  this  section,  which  are  collected  by  the  state  tax commission,  shall  be  deposited  daily  with  such  responsible banks, banking houses or trust companies, as may be  designated  by  the  state comptroller,  to  the  credit of the comptroller, in trust for such city imposing the tax. Such deposits shall be kept in trust and separate  and apart  from  all  other monies in the possession of the comptroller. The comptroller shall require adequate security from all  such  depositories of  such  revenue collected by the tax commission. The comptroller shall retain in his hands such amount as  the  commissioner  of  taxation  and finance  may  determine  to  be  necessary for refunds in respect of the taxes imposed under the authority of this section,  and  for  reasonable costs  of  the  state  tax  commission  in administering, collecting and distributing such taxes, out of which  the  comptroller  shall  pay  any refunds  of  such  taxes  to which taxpayers shall be entitled under the provisions of this article. The comptroller, after reserving such refund fund and such costs shall, on or before the twelfth day of  each  month, pay to the appropriate fiscal officer of such city, the taxes, penalties and  interest  imposed by such city under the authority of this section, collected by the state tax commission pursuant to  this  article  during the  next  preceding  calendar  month.  The  amount  so payable shall be certified  to  the  comptroller  by  the  president  of  the  state  tax commission  or  his  delegate,  who  shall  not  be  held liable for any inaccuracy in such certificate. Where the amount so paid  over  to  such city  in  any such distribution is more or less than the amount then due to such city, the amount of the overpayment  or  underpayment  shall  be certified  to  the  comptroller  by  the  president  of  the  state  tax commission or his delegate,  who  shall  not  be  held  liable  for  any inaccuracy  in  such  certificate.  The  amount  of  the  overpayment or underpayment shall be so certified to the comptroller as soon after  the discovery  of the overpayment or underpayment as reasonably possible and subsequent payments and distributions by the comptroller  to  such  city shall be adjusted by subtracting the amount of any such overpayment from or  by  adding  the  amount  of  any such underpayment to such number of subsequent  payments  and  distributions  as  the  comptroller  and  the president  of the state tax commission shall consider reasonable in view of the amount of the overpayment or underpayment and all other facts  or circumstances.