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 compromiseany 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 eleven.    (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 useof  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.