NY Tax L § 1212-A (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 1 - Authority to Impose Taxes Sub Part B - Taxes Administered by State Tax Commission 1212-A - Certain Taxes of Cities of One Million or More Administered by Commissioner of Taxation and Finance.

§  1212-A. Certain taxes of cities of one million or more administered by commissioner of taxation and finance.--(a) 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: (1) a tax on receipts from every sale of the service of providing parking, garaging or storing for  motor vehicles  by  persons  operating  a garage (other than a garage which is part of premises  occupied  solely  as  a  private  one  or  two  family dwelling),  parking  lot or other place of business engaged in providing parking, garaging or storing for motor vehicles, in  any  county  within such  city with a population density in excess of fifty thousand persons per square mile, at the rate of eight per centum, on receipts from every sale of such services, except receipts from the sale of such services to an individual resident of such county when such services are rendered on a monthly or  longer-term  basis  at  the  principal  location  for  the parking,  garaging  or  storing  of a motor vehicle owned or leased (but only in the case of a lease for a term of one  year  or  more)  by  such individual  resident.  The population of a county shall be determined by reference to the latest federal census.  (i) For purposes of the  tax  authorized  by  paragraph  one  of  this subdivision, the following terms shall mean:  (A)  "Individual  resident."  A  natural  person  who maintains in the county in which such tax is authorized to be imposed a  permanent  place of abode which is such person's primary residence.  (B)  "Motor  vehicle." A motor vehicle which is registered pursuant to the vehicle and traffic law at the  address  of  the  primary  residence referred  to  in clause (A) of this subparagraph, or which is registered pursuant to the vehicle and traffic law  and  leased  to  an  individual resident  at  the address of the primary residence referred to in clause (A) of this subparagraph, and which is  not  used  in  carrying  on  any trade, business or commercial activity.  (C)  A  "lease  for  a term of one year or more" shall not include any lease the term of which is less than one year, irrespective of the  fact that  the cumulative period for which such lease may be in effect is one year or more as the result of the right to exercise an option  to  renew or other like provision.  (ii)  Notwithstanding  any other provision of law to the contrary, for purposes of implementing the exemption of individual residents from  the tax  authorized  by  this  paragraph,  the  commissioner of taxation and finance shall, subject to such terms and conditions as it  may  consider necessary,  delegate to the commissioner of finance of any city imposing such tax the power and authority to develop  and  administer  reasonable and  necessary  procedures,  including the use of exemption certificates for presentation to vendors, for determining  entitlement  to  exemption from  such  tax,  and  to  prescribe,  subject  to  the  approval of the commissioner of taxation and finance, rules  and  regulations  necessary and appropriate in carrying out such responsibilities.  (iii)  Any  person  who,  in violation of any provision of law enacted pursuant to the authorization contained in this paragraph or any rule or regulation promulgated thereunder, obtains  or  uses  a  certificate  of exemption  relating  to  the  exemption  from the tax authorized by this paragraph, shall, if such violation was due to negligence or intentional disregard of such provision or rule or regulation (but without intent to defraud), be liable for a penalty of not more than one  hundred  dollars for  each  such  violation,  and, if such violation was due to fraud, be liable for a penalty of not more than five hundred dollars for each such violation. The commissioner of finance of any  city  imposing  such  tax shall  have the power, in his discretion, to waive, reduce or compromise  any penalty imposed pursuant to this paragraph. The penalties authorized by this subparagraph shall be in addition to  any  penalty  provided  by section eleven hundred forty-five of this chapter, and shall be paid and disposed  of,  and,  if unpaid, shall be determined, assessed, collected and enforced,  in  the  same  manner  as  the  tax  authorized  by  this paragraph.  (iv)   Notwithstanding   this   paragraph,   section   eleven  hundred thirty-nine of this chapter  or  any  other  provision  of  law  to  the contrary,  an  individual  resident shall not be entitled to a refund or credit with respect to any amount of additional tax which was paid to  a vendor  prior  to  the  date  such  individual resident presented to the vendor a valid certificate of exemption from such tax.  (2) a tax, at the same uniform rate, but at a rate not to exceed  four and  one-half per centum, in multiples of one-half of one per centum, on the  receipts  from  every  sale  of  the  following  services:  beauty, barbering, hair restoring, manicuring, pedicuring, electrolysis, massage services  and  similar  services,  and  every sale of services by weight control salons, health salons, gymnasiums, turkish and  sauna  bath  and similar  establishments and every charge for the use of such facilities, whether  or  not  any  tangible  personal  property  is  transferred  in conjunction  therewith;  but excluding services rendered by a physician, osteopath, dentist, nurse,  physiotherapist,  chiropractor,  podiatrist, optometrist,   ophthalmic  dispenser  or  a  person  performing  similar services licensed under title VIII of the education law, as amended, and excluding such services when performed on pets and other animals.  (3) a tax, at the same uniform rate, but at a rate not to exceed  four and  one-half per centum, in multiples of one-half of one per centum, on the receipts from every sale of any or all of the following services  in whole or in part: credit rating, credit reporting, credit adjustment and collection  services,  including,  but  not  limited  to, those services provided by mercantile and consumer credit rating or  reporting  bureaus or  agencies  and  credit  adjustment or collection bureaus or agencies, whether rendered in written or oral form or in any other manner,  except to  the  extent  otherwise  taxable  under  article twenty-eight of this chapter; notwithstanding the foregoing, collection  services  shall  not include those services performed by a law office or a law and collection office,  the maintenance or conduct of which constitutes the practice of law, if the services are performed by an attorney at law  who  has  been duly  licensed and admitted to practice law in this state. The local law imposing  the  taxes  authorized  by  this  paragraph  may  provide  for exclusions  and  exemptions  in  addition  to those provided for in such paragraph. Provided, however, that the tax hereby authorized  shall  not be imposed after November thirtieth, two thousand twenty-three.  (b)  (1)  All  provisions  set  forth  in article twenty-eight of this chapter applicable to the taxes imposed  under  section  eleven  hundred five, including the definition and exemption provisions of such article, shall  apply  in  respect  to  a  tax  imposed  under  the  authority of subdivision (a) of this  section,  except  as  to  rate  and  except  as otherwise  provided  herein.  A  sale of tangible personal property to a person for use by him in performing a service subject to the tax imposed under the authority of paragraph two or three of subdivision (a) of this section shall not be deemed a purchase for resale for  purposes  of  the taxes  imposed  by  article twenty-eight or pursuant to the authority of this article.  (2) However, with respect to a tax  imposed  under  the  authority  of paragraph  three  of  subdivision (a) of this section a refund or credit equal to the amount of the sale  or  compensating  use  tax  imposed  by section eleven hundred seven of this chapter and paid on the sale or use  of  tangible  personal property which is later used by such purchaser in performing a service subject  to  tax  under  such  paragraph  shall  be allowed  such  purchaser  against  the  tax  imposed  pursuant  to  such paragraph  and  collected  by such person on the sale of such service if such property has become a physical component part of the property  upon which  the service is performed or has been transferred to the purchaser of the service in  conjunction  with  the  performance  of  the  service subject to tax.  (3)  Any  tax  imposed  under the authority of subdivision (a) of this section shall be paid  with  respect  to  receipts  from  all  sales  of services on or after the effective date of such tax although rendered or agreed to be rendered under a prior contract. Where a service is sold on a  monthly,  quarterly,  yearly or other term basis, the charge for such service shall be subject to the tax imposed pursuant to the authority of such subdivision to the extent that such charge  is  applicable  to  any period  on or after the date such tax becomes effective, and such charge shall be apportioned on the basis of the ratio of  the  number  of  days falling  within such period to the total number of days in the full term or period.  (4) Wages, salaries and other compensation paid by an employer  to  an employee  for  performing  as  an  employee  the  services  described in subdivision (a) of this section are not receipts subject  to  the  taxes imposed under such subdivision.  (5)  All  taxes  imposed  pursuant  to subdivision (a) of this section shall be administered and collected by the commissioner, as provided  in subpart  B  of part III, and shall be distributed by the commissioner as provided in part IV of this article.  (c) A tax so imposed pursuant to subdivision (a) shall be in  addition to  any other tax which a city may impose or may be imposing pursuant to this article or any other law, and may be so imposed notwithstanding any inconsistent provisions  of  this  article  or  of  any  other  law  and notwithstanding  that  the  city may impose or may be imposing the taxes authorized by section twelve hundred ten at the maximum rate  authorized therefor.  (d) A local law imposing a tax pursuant to this section, increasing or decreasing  the  rate  of  such tax, or repealing or suspending such tax must go into effect only on one of the  following  dates:  March  first, June  first,  September first or December first. No such local law shall be effective unless a certified copy of such  local  law  is  mailed  by registered  or  certified mail to the commissioner at the commissioner's office in Albany at least ninety days prior to the date it is to  become effective.   However,   the  commissioner  may  waive  and  reduce  such ninety-day minimum notice requirement to a  mailing  of  such  certified copy  by  registered  or certified mail within a period of not less than thirty days prior to such effective date if the commissioner deems  such action  to  be  consistent  with the commissioner's duties under section twelve hundred fifty of  this  article  and  the  commissioner  acts  by resolution.  (e)  Certified copies of any local law described in subdivision (d) of 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. Certified copies of any other local  law  enacted  pursuant  to this  section  shall be filed with the commissioner, the city clerk, the secretary of state and the state comptroller within five days after  the date it is enacted.