2006 New York Code - Payment Of Tax.

 
    §  11-2020  Payment of tax. (a) Every person required to file a return
  under the preceding section  whose  total  taxable  receipts,  amusement
  charges  and rents are subject to tax pursuant to subdivisions (a), (c),
  (d), (e) and (f) of section 11-2002 of this  subchapter  shall,  at  the
  time  of  filing such return, pay to the tax commission the total of the
  following:
    (i) Four percent of the total of all receipts, amusement  charges  and
  rents  subject  to  tax  under  this subchapter, except that for periods
  beginning on or after July first, nineteen hundred  seventy-five,  three
  percent;
    (ii) All taxes imposed by section 11-2004 of this subchapter upon such
  person's use of property or services; and
    (iii)  All moneys collected by such person, purportedly as tax imposed
  by this subchapter, with respect to any  receipt,  amusement  charge  or
  rent  not  subject  to tax, and all moneys collected with respect to any
  receipt, amusement  charge  or  rent  subject  to  tax,  purportedly  in
  accordance with a schedule prescribed by the tax commission but actually
  in  excess  of  the  amount  stated in such schedule as the amount to be
  collected.
    (b) Every person required to file a return under the preceding section
  and not subject to the provisions of subdivision  (a)  of  this  section
  shall,  at the time of filing such return, pay to the tax commission the
  taxes imposed by this subchapter as well as all other  moneys  collected
  by  such person acting or purporting to act under the provisions of this
  subchapter; provided, however, that if the  tax  commission  shall  have
  fixed  an  effective  rate of tax applicable to any or all of his or her
  receipts, amusement charges and rents as provided in subdivision (c)  of
  this  section,  any  such  person  may  elect,  with  reference  to such
  receipts, amusement charges and rents and subject to approval by the tax
  commission and to such regulations as it may promulgate, to pay to  said
  commission  at  the  time  of  filing his or her return the total of the
  following:
    (i) The percentage of such receipts, amusement charges and rents fixed
  by the tax commission as the effective rate of tax applicable thereto;
    (ii) All taxes imposed by section 11-2004 of this subchapter upon such
  person's use of property or services;
    (iii) All moneys collected by such person, purportedly as tax  imposed
  by  this  subchapter,  with  respect to any receipt, amusement charge or
  rent not subject to tax, and all moneys collected with  respect  to  any
  receipt,  amusement  charge  or  rent  subject  to  tax,  purportedly in
  accordance with a schedule prescribed by the tax commission but actually
  in excess of the amount stated in such schedule  as  the  amount  to  be
  collected; and
    (iv)  The  amount of the taxes imposed by this subchapter with respect
  to all receipts, amusement charges and rents as to  which  no  effective
  rate of tax fixed by the tax commission is applicable.
    (c)  The tax commission is hereby authorized to fix the effective rate
  of tax applicable to any or  all  of  the  taxable  receipts,  amusement
  charges and rents of any person required to collect tax, or of any group
  or  classification of such persons. Any effective rate so fixed shall be
  fixed at such a percentage rate as to require, so  far  as  practicable,
  payment  of  an  amount  equal  to  the  total  taxes  imposed  by  this
  subchapter.
    (d) The amount so payable to the tax commission  for  the  period  for
  which  a  return is required to be filed shall be due and payable to the
  tax commission on the date limited for the filing of the return for such
  period, without regard to whether a  return  is  filed  or  whether  the
  return  which is filed correctly shows the amount of receipts, amusement


  charges or rents or the value of property or services sold or  purchased
  or  the  taxes due thereon. Where the tax commission, in its discretion,
  deems it necessary to protect the revenues to  be  obtained  under  this
  subchapter,  it  may  require  any  person  required  to collect the tax
  imposed by this subchapter to file with it a bond, issued  by  a  surety
  company  authorized  to  transact business in this state and approved by
  the superintendent of  insurance  of  this  state  as  to  solvency  and
  responsibility,  in such amount as the tax commission may fix, to secure
  the payment of any tax or penalties or interest due or which may  become
  due  from  such  person under this subchapter. In the event that the tax
  commission determines that a vendor is to file such bond it  shall  give
  notice  to  him or her to that effect, specifying the amount of the bond
  required. Such person shall file such bond within five  days  after  the
  giving  of  such  notice  unless  within  such five days he or she shall
  request in writing a hearing before the  tax  commission  at  which  the
  necessity,  propriety  and amount of the bond shall be determined by the
  tax commission. Such determination shall be final and shall be  complied
  with  within fifteen days after the giving of notice thereof. In lieu of
  such bond, securities approved by the tax commission  or  cash  in  such
  amount as it may prescribe, may be deposited, which shall be kept in the
  custody  of  the  tax commission which may at any time without notice to
  the depositor apply them to any tax or interest or  penalties  due,  and
  for  that  purpose the securities may be sold by it at public or private
  sale without notice to the depositor thereof.