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

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 compromise

any 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 twenty-nine.

(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 use

of 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.