2023 New York Laws › TAX - Tax › Article 30 - City Personal Income Tax › 1304-C - Filing Fees.

§  1304-C.  Filing  fees.  (a)  In addition to any other taxes or fees
authorized by this article or any other law, any city imposing the taxes
authorized by this article is hereby authorized and empowered  to  adopt
and amend local laws providing that every subchapter K limited liability
company  (as  such term is defined in subsection (b) of section thirteen
hundred two of this article), every limited liability company that is  a
disregarded entity for federal income tax purposes and every partnership
which  has  any income derived from sources within such city, determined
in  accordance  with  the  applicable  rules  of  section  six   hundred
thirty-one  of  this  chapter  as  in  the  case  of a state nonresident
individual (except that in making that determination any  references  in
section  six  hundred thirty-one of this chapter to "New York source" or
"New York sources" shall be read as references to "New York city source"
or "New York city sources" and any references in that section  to  "this
state" or "the state" shall be read as references to "this city" or "the
city"),  shall within thirty days after the last day of the taxable year
make a payment of a filing fee. The amount of the filing  fee  shall  be
the amount determined under paragraph three of subsection (c) of section
six  hundred  fifty-eight  of  this  chapter, except that in making that
determination any references in that section to "New York  source  gross
income"  must  be  read  as  reference  to  "New  York city source gross
income". Any local law  imposing  the  filing  fee  authorized  by  this
section  shall  provide that where the filing fee is not timely paid, it
shall be paid upon notice and demand and shall  be  assessed,  collected
and  paid  in  the  same  manner  as  the  taxes imposed pursuant to the
authority of this article, and for these purposes any reference  in  the
local  law  imposing  those taxes to the taxes imposed by that local law
shall be deemed also to refer to the filing fee imposed pursuant to  the
authority of this section.
(b)  Any  local law imposing the filing fee authorized by this section
shall provide that every partnership having any income derived from city
sources, determined in accordance with the applicable rules  of  section
six  hundred  thirty-one  of  this  chapter  as  in  the case of a state
nonresident individual (except that in  making  such  determination  any
references  in  such  section to "New York source" or "New York sources"
shall be read as references to "New York city source" or "New York  city
sources"  and  any  references  in  such section to "this state" or "the
state" shall be read as references to "this city" or "the city"),  shall
make  a  return  for the taxable year setting forth all items of income,
gain, loss and deduction and such other  pertinent  information  as  the
commissioner  may by regulations and instructions prescribe. Such return
shall be filed on or before  the  fifteenth  day  of  the  fourth  month
following  the  close  of each taxable year except that the due date for
the  return  of  a  partnership  consisting  entirely   of   nonresident
noncitizens  shall  be the date prescribed for the filing of its federal
partnership  return  for  the  taxable  year.  For  purposes   of   this
subsection,  "taxable  year"  means  a year or a period which would be a
taxable year of the partnership if it were subject to the taxes  imposed
under the authority of this article.
(c)  Except  as  otherwise  provided  in  this section, any filing fee
imposed pursuant to the authority of this section shall be  administered
and  collected  by the commissioner in the same manner as the filing fee
imposed by paragraph three of subsection  (c)  of  section  six  hundred
fifty-eight  of  this chapter, and shall be deposited and disposed of in
the same manner as taxes pursuant to the provisions of section  thirteen
hundred thirteen of this article.
(d)  Any  local law imposing the filing fee authorized by this section
shall apply to taxable years beginning on or  after  the  ninetieth  day
after the effective date of this section.