2023 New York Laws › TAX - Tax › Article 28 - Sales and Compensating Use Taxes › Part 4 - Administrative Provisions › 1142-A - Special Requirements Relating to the Service of Providing Parking, Garaging or Storing for Motor Vehicles.

§  1142-A.  Special  requirements relating to the service of providing
parking, garaging or storing for  motor  vehicles.
(a)  Every  person
required  to collect the taxes described in paragraph six of subdivision
(c) of section eleven hundred five, subdivision (c)  of  section  eleven
hundred  seven  and  paragraph  one of subdivision (a) of section twelve
hundred  twelve-A  of  this  chapter,  or,  if  the  tax  described   in
subdivision  (c)  of section eleven hundred seven of this article is not
in  effect,  a  similar  tax  imposed  pursuant  to  the  authority   of
subdivision  (a)  of  section  twelve  hundred ten of this chapter, in a
county with a population density in excess of fifty thousand persons per
square mile in any city in this state having a population of one million
or more, shall be subject to the requirements set forth in this section,
except as otherwise provided herein.
(b) Every person described in subdivision (a) of  this  section  shall
keep  records  in addition to the records required to be kept by section
eleven hundred thirty-five of  this  article.  Such  additional  records
shall include copies of each ticket or other documentation given to each
purchaser  of  such  service,  which  such  person  shall be required to
furnish to each such  purchaser  at  the  initiation  of  such  parking,
garaging  or  storing,  except  as hereinafter provided. Such tickets or
other documentation shall be  consecutively  numbered  or  issued  by  a
computer,  in  a manner approved by the commissioner, and shall indicate
the date and time of entry of the motor vehicle. The date  and  time  of
exit  of  such  motor  vehicle  shall also be indicated on the ticket or
other documentation (or  the  copy  thereof)  retained  by  such  person
described  in  subdivision  (a) of this section except where such person
charges a flat fee for any such service based on time elapsed, the price
for such service is indicated on the ticket or  other  memorandum  as  a
flat  fee  and  it  is  not  the  practice  of  such person to date- and
time-stamp the ticket or other documentation when the purchaser pays for
such service for which a flat fee is charged. In the case of  a  monthly
or longer term purchaser to whom such a ticket or other documentation is
issued,   such   ticket   or  other  documentation  shall  include  such
purchaser's (1) printed name and signature or (2) identification  number
assigned  to  such  purchaser  by  such  person required to collect tax.
Provided, however, that where such person required to collect tax  sells
such  service  on  a  monthly or longer term basis and issues a computer
access card or a prenumbered decal or tag to the  purchaser,  then  such
person  shall  not  be  required  to  give  such  a ticket or such other
documentation to any such purchaser to whom such card, decal or tag  has
been  issued,  or  to  retain  copies  thereof.  Such person required to
collect tax shall  retain  a  list  containing  the  name,  address  and
signature of each monthly or other longer-term purchaser of service, the
valid  period  of such monthly or longer-term service, and the number of
authorized vehicles entitled to such parking services, without regard to
whether a ticket or other documentation is issued to such purchaser.
(c) Such persons required to collect tax, described in subdivision (a)
of this section, shall file, together  with,  and  as  a  part  of,  the
returns  required  under  sections  eleven hundred thirty-six and twelve
hundred fifty-one of this chapter, a  report  or  schedule,  or  make  a
separate  entry thereon, in the discretion of the commissioner, for each
separate garage, parking lot or  other  place  of  business  where  such
person  provides parking, garaging or storing services in such a county.
Such report or schedule shall not include any receipts from any  garage,
parking  lot  or  other place of business located outside such a county.
Such report  or  schedule  shall  identify  the  specific  location  and
address, and licensed capacity if licensed, of each such garage, parking
lot  or  other  place  of business. If such garage, parking lot or other

place of business has been licensed by an agency of a city,  the  report
or  schedule shall include any applicable license number. Such report or
schedule shall include for each monthly  period  included  therein  such
schedules  of additional information, data and other matters as shall be
prescribed by the commissioner of taxation  and  finance.  Such  returns
required  under  sections  eleven  hundred thirty-six and twelve hundred
fifty-one for such persons described in subdivision (a) of this  section
shall be deemed incomplete and not filed unless the separate information
required  to  be reported for each separate garage, parking lot or other
place of business is contained therein.
(d) Upon the arrival of the commissioner, or any  authorized  employee
of  the  department or agent of such commissioner or such department, at
the  premises  of  a  person  required  to  collect  tax,  described  in
subdivision  (a)  of  this section, the announcing by such commissioner,
agent or employee of his or her presence and the display of his  or  her
identification  to  such  person  or  to any officer or employee of such
person, such commissioner, employee or agent may, during the hours  that
such premises are open for business, enter and walk about the portion of
the  premises in such a county where such person required to collect tax
provides  such  service  of  parking,  garaging  or  storing  for  motor
vehicles.  Such  person  and  the officers and employees of such persons
shall not interfere with the commissioner or such employee or agent when
such commissioner,  employee  or  agent  enters  and  walks  about  such
premises  to  observe or record the make, model and license plate number
of any vehicle parked, entering, exiting or being operated  within  such
premises,  the length of time such vehicle is on such premises, the true
motor vehicle capacity of the premises, and the  series  of  tickets  or
other  memoranda,  and  their  numbers,  being issued at the time of the
observation or recording. Such  entering  and  walking  about  and  such
observation and recording are to be performed only in connection with an
examination  of  a return, report or schedule, or entry thereon, of such
person required to be filed under or pursuant to  articles  twenty-eight
and  twenty-nine  of this chapter or in connection with the liability of
such person for tax required to be  shown  on  such  return,  report  or
schedule,  or  during  the  consideration  of  the initiation of such an
examination. Nothing in this section shall authorize or be construed  to
authorize  a  forced  entry into the premises; a search of the premises,
with or without a warrant; the entry into any vehicle or compartment  or
container  thereof,  whether  locked  or  unlocked;  the  seizure of any
person, property, books, records, documents or other matter or thing; or
the use of any information obtained by such observation or recording  in
any  civil or criminal proceeding. Provided, however, that: (1) any such
information may be used to assess, determine, fix, collect,  enforce  or
administer  any  tax,  fee,  penalty  or  interest imposed on the person
required to collect tax, described in subdivision (a) of  this  section,
under  or  pursuant  to  articles  twenty-eight  and twenty-nine of this
chapter; and (2) may be used in the prosecution of any crime or  offense
related  thereto  pursuant  to  articles twenty-eight and twenty-nine of
this chapter or the penal law where such information was obtained either
as a result of the entry and walking about of an area as  to  which  the
person  required  to  collect  the  tax has no reasonable expectation of
privacy or as a result of a lawful investigative  procedure  other  than
the  entry  and  walking  about authorized pursuant to this subdivision.
Such entry and walking about shall be sought and made  only  during  the
hours  that  such  premises  are  open for business. The commissioner of
taxation and finance, such employee of the department and such agent  of
the commissioner or such department shall not be required to give notice
to such person or such person's representative of an intent to enter the

premises  prior  to  the  time that such commissioner, employee or agent
arrives at such person's premises.
(e)  Every  person described in subdivision (a) of this section shall,
upon receipt of a certificate  of  authority  and  on  an  annual  basis
thereafter,  provided  such person periodically re-registers and remains
in possession  of  such  certificate  of  authority,  receive  from  the
commissioner  a  copy  of subdivision (d) of this section, a copy of all
rules and regulations adopted thereunder, and a written  explanation  of
the  power of the commissioner of taxation and finance to enter and walk
about and the limitations thereon. Provided, however,  that  absence  of
notice  will  not  constitute  a defense in any proceeding brought under
this chapter.
(f) The commissioner shall prepare, have  printed  and  distribute  to
every  person  described  in  subdivision (a) of this section, a sign or
poster that provides notice that the premises of such person are subject
to periodic inspections by the department for purposes of enforcing this
article. Such sign or poster must have conspicuous lettering in at least
seventy-two point bold face type, except that such sign or poster  shall
be captioned with the word "notice" in at least two inch lettering. Such
person  shall  prominently  display such sign or poster in each place of
business  where  such  person  provides  parking,  garaging  or  storing
services.
(g)  An  organization  described  in subdivision (a) of section eleven
hundred sixteen of this article shall be exempt from the requirements of
this section. Nothing in this subdivision shall be construed  to  exempt
any  other  person from the requirements of this section, whether or not
such other person operates a garage, parking or other place of  business
or  sells  the  services  of  providing parking, garaging or storing for
motor vehicles for or on behalf  of  such  an  organization  or  on  the
property of such an organization.
(h)  The  failure  of  any person described in subdivision (a) of this
section to keep any of the records required to be kept by such person in
the manner provided for any portion of the period during which  tax  can
be  determined  or  the  inability of the commissioner or any authorized
employee of the department, or agent of either of  them,  to  enter  and
walk  about  such  person's  premises  for  the  purposes  described  in
subdivision (d) of this section due to such person's lack of cooperation
or interference in affording such entering and walking  about  for  such
purposes  shall  be  sufficient grounds under subdivision (a) of section
eleven hundred thirty-eight of this  article  for  the  commissioner  to
estimate  on  the  basis  of  such  external  indices  selected  by  the
commissioner the amount of tax that is due from such person.
(i) The commissioner shall promulgate rules and regulations  necessary
to implement the provisions of this section.
(j)  The  commissioner,  by  regulation,  shall  establish  procedures
designed to require implementation of subdivision (d) of this section in
a manner that will not unreasonably interfere with the operation of  the
person  described  in  subdivision  (a) of this section, with respect to
such person providing the service of parking,  garaging  or  storing  of
motor vehicles. Such regulations shall take into account reasonable time
periods  for  such  commissioner,  agent  or  employee  to arrive at the
premises of such person.
(k) If a person described in  subdivision  (a)  of  this  section  can
demonstrate  to  the  satisfaction  of  the commissioner that due to the
limited annual liability incurred under this article, the provisions  of
this  section  create  undue  hardship for such person, then such person
shall not be required to comply with the  provisions  of  this  section;
provided,  however,  that  such  person  must  comply  with  such  other

recordkeeping  requirements  as  the  commissioner  may   require.   The
commissioner  shall  establish general rules for which such hardship can
be claimed.