N.Y. General Municipal Law § 5-b: Collection of fines, civil penalties, rent, rates, taxes, fees, charges and other amounts via the internet

§ 5-b. Collection of fines, civil penalties, rent, rates, taxes, fees,

charges and other amounts via the internet. 1. The governing board of

any local government, as that term is defined in section ten of this

article, may, by local law, ordinance or resolution, determine that it

is in the public interest and authorize such local government to provide

for the acceptance of penalties, rents, rates, taxes, fees, charges,

revenue, financial obligations or other amounts, including penalties,

special assessments or interest via a municipal internet website or the

website of a third-party vendor that has contracted with the local

government to receive such payments on its behalf. Submission via the

internet may not, however, be required as the sole method for the

collection of fines, civil penalties, rent, rates, taxes, fees, charges

and other amounts. Such payments shall be accepted via the internet in a

manner and condition defined by such local government. Any method used

to receive internet payments shall comply with article three of the

state technology law and any rules and regulations promulgated and

guidelines developed thereunder and, at a minimum must (a) authenticate

the identity of the sender; and (b) ensure the security of the

information transmitted.

2. Any local government authorizing the payment of taxes via the

internet shall provide or direct its vendor to provide a confirmation

page to the taxpayer following the completion of the internet

transaction. Such confirmation page shall include, at least, the

following:

(a) the date the internet transaction was completed and sent by the

taxpayer;

(b) the amount paid;

(c) a unique confirmation number; and

(d) a notice advising the taxpayer to print out and retain the

confirmation page as his or her receipt.

3. Payments received via the internet shall be considered received by

the appropriate officer and paid by the taxpayer at the time the

internet transaction is completed and sent by the taxpayer.

4. The underlying debt, lien, obligation, bill, account or other

amount owed to the local government for which payment by internet is

accepted by the local government shall not be expunged, cancelled,

released, discharged or satisfied, and any receipt or other evidence of

payment shall be deemed conditional, until the local government has

received final and unconditional payment of the full amount due.

5. The governing board, in enacting a local law, ordinance or

resolution pursuant to this section, shall designate which of its

officers, charged with the duty of collecting or receiving moneys on

behalf of the local government, shall be authorized to accept such

payments via the internet.

6. The state comptroller shall issue such guidelines as he or she

deems appropriate governing the use of third-party vendors for this

purpose. Any local government contracting with a third-party vendor for

this purpose shall follow the guidelines issued by the state

comptroller.