{"data":{"id":"us-nyc/n.y.c.-admin.-code-l.l.-1987-062","jurisdiction":"us-nyc","citation":"N.Y.C. Admin. Code § L.L. 1987/062","heading":"L.L. 1987/062","body":"Enactment date: 10/21/1987\n\nInt. No. 651-A\n\nBy Council Member DeMarco; also Council Members Crispino, Eisland, Gerges, Harrison, Michels, O'Donovan, Povman and Dryfoos\n\nA Local Law to amend the administrative code of the city of New York, in relation to eliminating all but the final return filing requirements and reducing the failure to file penalty for certain tenants who are exempt from the commercial rent or occupancy tax\n\nBe it enacted by the Council as follows:\n\n* * *\n\n[Consolidated provisions are not included in this Appendix A]\n\n* * *\n\n§ 3. This local law shall take effect immediately and shall apply with respect to returns which become due on or after September twentieth, nineteen hundred eighty-seven.","path":["New York City Administrative Code","1987"],"source_url":"https://files.amlegal.com/pdffiles/NewYorkCity/Admin/XML.zip","current_through":"Local Law 2026/135 (enacted August 31, 2026)","vintage":"","retrieved_at":"2026-09-06T02:48:57Z","sha256":"d5d523700e42500e3fdef59d3e4fc6f268fa8dc71c509a764c259624f293546f","source_id":"us-nyc","stale":false,"prev":"us-nyc/n.y.c.-admin.-code-l.l.-1987-058","next":"us-nyc/n.y.c.-admin.-code-l.l.-1987-064"},"notice":"GroundRules: Original legal text. Not legal advice."}