2006 New York Code - 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.
    * NB Effective until October 31, 2007
    * 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, 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.
    * NB Effective October 31, 2007
    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.