N.Y. Tax Law § 445: Local taxes on beer and liquor by a city of one million or more

§ 445. Local taxes on beer and liquor by a city of one million or

more. 1. 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

excise taxes on a distributor and a noncommercial importer at the

following rates:

(a) Twelve cents per gallon upon beers and

(b) Twenty-six and four-tenths cents per liter on the liquors

described in paragraph (f) of subdivision one of section four hundred

twenty-four, when sold or used in such city.

Such local law shall provide that if prior to the date upon which the

taxes go into effect, a contract of sale of any beer or other alcoholic

beverages described above was made, and delivery thereof pursuant to

such contract is made within the city imposing such taxes on or after

the effective date thereof, the vendor shall be deemed a distributor,

and such beer and other alcoholic beverages shall be deemed to be sold,

and shall be subject to the tax at the time of such delivery.

2. Every local law imposing taxes pursuant to the authority of

subdivision one shall also impose upon each person, other than a

distributor within the meaning of such local law, who, on the date the

taxes imposed pursuant to the authority of such subdivision become

effective, owns and possesses for the purposes of sale beer, or other

alcoholic beverages described in subdivision one, a floor tax at the

rates applicable under subdivision one upon such beer in excess of one

hundred gallons and upon such other alcoholic beverages in excess of

four hundred liters. Such floor tax shall be due and payable on the

twentieth day of the month succeeding the month in which the taxes

become effective.

3. All the provisions of this article shall apply to the taxes

authorized by subdivision one of this section and the provisions of

section four hundred twenty, four hundred twenty-six, four hundred

twenty-nine through four hundred thirty-four, four hundred thirty-six

and four hundred thirty-seven shall apply to the tax authorized by

subdivision two thereof, so far as such article or sections can be made

applicable to the taxes authorized by this section with such limitations

as set forth in this section and such modifications as may be necessary

in order to adapt such language to the local taxes authorized by this

section. Provided, however, in every case where the words "this state"

appear in subdivision four of section four hundred twenty-four exempting

quantities of liquor from tax, and in the definition of "Distributor" or

"Noncommercial importer" in section four hundred twenty and in the

provisions relating to the registration of distributors in section four

hundred twenty-one of this article and in the provisions relating to

presumption of taxability in section four hundred twenty-five-a of this

article, such words "this state" shall be read as "this city" for

purposes of the taxes authorized by this section. Where the word "state"

is used in a phrase referring to the sale or use of alcoholic beverages

in this state, such word "state" shall be read as "city" for purposes of

the taxes authorized by this section, unless the word "city" clearly is

not applicable.

4. Any taxes imposed pursuant to the authority of this section shall

be administered and collected by the tax commission in the same manner

as the taxes imposed under sections four hundred twenty-four and four

hundred twenty-five subject to all provisions of this article as may be

applicable. The state tax commission is hereby empowered to make such

provisions as it deems necessary for the joint administration and

collection of the state and local taxes imposed and authorized by this

article. Nothing in this article which requires payment of both state

and local taxes to the tax commission shall be construed as the payment

of either tax more than once.

5. A local law imposing taxes pursuant to the authority of this

section or repealing or suspending such taxes must go into effect only

on the first day of a calendar month. No such local law shall be

effective unless a certified copy of such law is mailed by registered

mail to the state tax commission at its office in Albany at least sixty

days prior to the date it is to become effective. However, the tax

commission, by resolution, may waive and reduce such sixty day minimum

notice requirement to a mailing of such certified copy by registered

mail within a period of not less than thirty days prior to such

effective date if it deems such action to be consistent with its duties

under this section.

6. Certified copies of any local law described in 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.

7. All taxes, penalties and interest imposed by a city under the

authority of this section, which are collected by the state tax

commission, shall be deposited daily with such responsible banks,

banking houses or trust companies, as may be designated by the state

comptroller, to the credit of the comptroller, in trust for such city

imposing the tax. Such deposits shall be kept in trust and separate and

apart from all other monies in the possession of the comptroller. The

comptroller shall require adequate security from all such depositories

of such revenue collected by the tax commission. The comptroller shall

retain in his hands such amount as the commissioner of taxation and

finance may determine to be necessary for refunds in respect of the

taxes imposed under the authority of this section, and for reasonable

costs of the state tax commission in administering, collecting and

distributing such taxes, out of which the comptroller shall pay any

refunds of such taxes to which taxpayers shall be entitled under the

provisions of this article. The comptroller, after reserving such refund

fund and such costs shall, on or before the twelfth day of each month,

pay to the appropriate fiscal officer of such city, the taxes, penalties

and interest imposed by such city under the authority of this section,

collected by the state tax commission pursuant to this article during

the next preceding calendar month. The amount so payable shall be

certified to the comptroller by the president of the state tax

commission or his delegate, who shall not be held liable for any

inaccuracy in such certificate. Where the amount so paid over to such

city in any such distribution is more or less than the amount then due

to such city, the amount of the overpayment or underpayment shall be

certified to the comptroller by the president of the state tax

commission or his delegate, who shall not be held liable for any

inaccuracy in such certificate. The amount of the overpayment or

underpayment shall be so certified to the comptroller as soon after the

discovery of the overpayment or underpayment as reasonably possible and

subsequent payments and distributions by the comptroller to such city

shall be adjusted by subtracting the amount of any such overpayment from

or by adding the amount of any such underpayment to such number of

subsequent payments and distributions as the comptroller and the

president of the state tax commission shall consider reasonable in view

of the amount of the overpayment or underpayment and all other facts or

circumstances.