N.Y. Tax Law § 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\nby commissioner of taxation and finance.--(a) Any city in this state\nhaving a population of one million or more, acting through its local\nlegislative body, is hereby authorized and empowered to adopt and amend\nlocal laws imposing in any such city: (1) a tax on receipts from every\nsale of the service of providing parking, garaging or storing for motor\nvehicles by persons operating a garage (other than a garage which is\npart of premises occupied solely as a private one or two family\ndwelling), parking lot or other place of business engaged in providing\nparking, garaging or storing for motor vehicles, in any county within\nsuch city with a population density in excess of fifty thousand persons\nper square mile, at the rate of eight per centum, on receipts from every\nsale of such services, except receipts from the sale of such services to\nan individual resident of such county when such services are rendered on\na monthly or longer-term basis at the principal location for the\nparking, garaging or storing of a motor vehicle owned or leased (but\nonly in the case of a lease for a term of one year or more) by such\nindividual resident. The population of a county shall be determined by\nreference to the latest federal census.\n (i) For purposes of the tax authorized by paragraph one of this\nsubdivision, the following terms shall mean:\n (A) "Individual resident." A natural person who maintains in the\ncounty in which such tax is authorized to be imposed a permanent place\nof abode which is such person's primary residence.\n (B) "Motor vehicle." A motor vehicle which is registered pursuant to\nthe vehicle and traffic law at the address of the primary residence\nreferred to in clause (A) of this subparagraph, or which is registered\npursuant to the vehicle and traffic law and leased to an individual\nresident at the address of the primary residence referred to in clause\n(A) of this subparagraph, and which is not used in carrying on any\ntrade, business or commercial activity.\n (C) A "lease for a term of one year or more" shall not include any\nlease the term of which is less than one year, irrespective of the fact\nthat the cumulative period for which such lease may be in effect is one\nyear or more as the result of the right to exercise an option to renew\nor other like provision.\n (ii) Notwithstanding any other provision of law to the contrary, for\npurposes of implementing the exemption of individual residents from the\ntax authorized by this paragraph, the commissioner of taxation and\nfinance shall, subject to such terms and conditions as it may consider\nnecessary, delegate to the commissioner of finance of any city imposing\nsuch tax the power and authority to develop and administer reasonable\nand necessary procedures, including the use of exemption certificates\nfor presentation to vendors, for determining entitlement to exemption\nfrom such tax, and to prescribe, subject to the approval of the\ncommissioner of taxation and finance, rules and regulations necessary\nand appropriate in carrying out such responsibilities.\n (iii) Any person who, in violation of any provision of law enacted\npursuant to the authorization contained in this paragraph or any rule or\nregulation promulgated thereunder, obtains or uses a certificate of\nexemption relating to the exemption from the tax authorized by this\nparagraph, shall, if such violation was due to negligence or intentional\ndisregard of such provision or rule or regulation (but without intent to\ndefraud), be liable for a penalty of not more than one hundred dollars\nfor each such violation, and, if such violation was due to fraud, be\nliable for a penalty of not more than five hundred dollars for each such\nviolation. The commissioner of finance of any city imposing such tax\nshall have the power, in his discretion, to waive, reduce or compromise\nany penalty imposed pursuant to this paragraph. The penalties authorized\nby this subparagraph shall be in addition to any penalty provided by\nsection eleven hundred forty-five of this chapter, and shall be paid and\ndisposed of, and, if unpaid, shall be determined, assessed, collected\nand enforced, in the same manner as the tax authorized by this\nparagraph.\n (iv) Notwithstanding this paragraph, section eleven hundred\nthirty-nine of this chapter or any other provision of law to the\ncontrary, an individual resident shall not be entitled to a refund or\ncredit with respect to any amount of additional tax which was paid to a\nvendor prior to the date such individual resident presented to the\nvendor a valid certificate of exemption from such tax.\n (2) a tax, at the same uniform rate, but at a rate not to exceed four\nand one-half per centum, in multiples of one-half of one per centum, on\nthe receipts from every sale of the following services: beauty,\nbarbering, hair restoring, manicuring, pedicuring, electrolysis, massage\nservices and similar services, and every sale of services by weight\ncontrol salons, health salons, gymnasiums, turkish and sauna bath and\nsimilar establishments and every charge for the use of such facilities,\nwhether or not any tangible personal property is transferred in\nconjunction therewith; but excluding services rendered by a physician,\nosteopath, dentist, nurse, physiotherapist, chiropractor, podiatrist,\noptometrist, ophthalmic dispenser or a person performing similar\nservices licensed under title VIII of the education law, as amended, and\nexcluding such services when performed on pets and other animals.\n (3) a tax, at the same uniform rate, but at a rate not to exceed four\nand one-half per centum, in multiples of one-half of one per centum, on\nthe receipts from every sale of any or all of the following services in\nwhole or in part: credit rating, credit reporting, credit adjustment and\ncollection services, including, but not limited to, those services\nprovided by mercantile and consumer credit rating or reporting bureaus\nor agencies and credit adjustment or collection bureaus or agencies,\nwhether rendered in written or oral form or in any other manner, except\nto the extent otherwise taxable under article twenty-eight of this\nchapter; notwithstanding the foregoing, collection services shall not\ninclude those services performed by a law office or a law and collection\noffice, the maintenance or conduct of which constitutes the practice of\nlaw, if the services are performed by an attorney at law who has been\nduly licensed and admitted to practice law in this state. The local law\nimposing the taxes authorized by this paragraph may provide for\nexclusions and exemptions in addition to those provided for in such\nparagraph. Provided, however, that the tax hereby authorized shall not\nbe imposed after November thirtieth, two thousand twenty-six.\n (b) (1) All provisions set forth in article twenty-eight of this\nchapter applicable to the taxes imposed under section eleven hundred\nfive, including the definition and exemption provisions of such article,\nshall apply in respect to a tax imposed under the authority of\nsubdivision (a) of this section, except as to rate and except as\notherwise provided herein. A sale of tangible personal property to a\nperson for use by him in performing a service subject to the tax imposed\nunder the authority of paragraph two or three of subdivision (a) of this\nsection shall not be deemed a purchase for resale for purposes of the\ntaxes imposed by article twenty-eight or pursuant to the authority of\nthis article.\n (2) However, with respect to a tax imposed under the authority of\nparagraph three of subdivision (a) of this section a refund or credit\nequal to the amount of the sale or compensating use tax imposed by\nsection eleven hundred seven of this chapter and paid on the sale or use\nof tangible personal property which is later used by such purchaser in\nperforming a service subject to tax under such paragraph shall be\nallowed such purchaser against the tax imposed pursuant to such\nparagraph and collected by such person on the sale of such service if\nsuch property has become a physical component part of the property upon\nwhich the service is performed or has been transferred to the purchaser\nof the service in conjunction with the performance of the service\nsubject to tax.\n (3) Any tax imposed under the authority of subdivision (a) of this\nsection shall be paid with respect to receipts from all sales of\nservices on or after the effective date of such tax although rendered or\nagreed to be rendered under a prior contract. Where a service is sold on\na monthly, quarterly, yearly or other term basis, the charge for such\nservice shall be subject to the tax imposed pursuant to the authority of\nsuch subdivision to the extent that such charge is applicable to any\nperiod on or after the date such tax becomes effective, and such charge\nshall be apportioned on the basis of the ratio of the number of days\nfalling within such period to the total number of days in the full term\nor period.\n (4) Wages, salaries and other compensation paid by an employer to an\nemployee for performing as an employee the services described in\nsubdivision (a) of this section are not receipts subject to the taxes\nimposed under such subdivision.\n (5) All taxes imposed pursuant to subdivision (a) of this section\nshall be administered and collected by the commissioner, as provided in\nsubpart B of part III, and shall be distributed by the commissioner as\nprovided in part IV of this article.\n (c) A tax so imposed pursuant to subdivision (a) shall be in addition\nto any other tax which a city may impose or may be imposing pursuant to\nthis article or any other law, and may be so imposed notwithstanding any\ninconsistent provisions of this article or of any other law and\nnotwithstanding that the city may impose or may be imposing the taxes\nauthorized by section twelve hundred ten at the maximum rate authorized\ntherefor.\n (d) A local law imposing a tax pursuant to this section, increasing or\ndecreasing the rate of such tax, or repealing or suspending such tax\nmust go into effect only on one of the following dates: March first,\nJune first, September first or December first. No such local law shall\nbe effective unless a certified copy of such local law is mailed by\nregistered or certified mail to the commissioner at the commissioner's\noffice in Albany at least ninety days prior to the date it is to become\neffective. However, the commissioner may waive and reduce such\nninety-day minimum notice requirement to a mailing of such certified\ncopy by registered or certified mail within a period of not less than\nthirty days prior to such effective date if the commissioner deems such\naction to be consistent with the commissioner's duties under section\ntwelve hundred fifty of this article and the commissioner acts by\nresolution.\n (e) Certified copies of any local law described in subdivision (d) of\nthis section shall also be filed with the city clerk, the secretary of\nstate and the state comptroller within five days after the date it is\nenacted. Certified copies of any other local law enacted pursuant to\nthis section shall be filed with the commissioner, the city clerk, the\nsecretary of state and the state comptroller within five days after the\ndate it is enacted.\n