N.Y.
Tax Law Section 1212-A
Certain taxes of cities of one million or more administered by commissioner of taxation and finance
(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 § 1145 (Penalties and interest)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, § 1139 (Refunds)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 28 (Sales and Compensating Use Taxes)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-six. (b) (1) All provisions set forth in article 28 (Sales and Compensating Use Taxes)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 § 1250 (Administration and collection)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.
Source:
Section 1212-A — Certain taxes of cities of one million or more administered by commissioner of taxation and finance, https://www.nysenate.gov/legislation/laws/TAX/1212-A (updated Aug. 25, 2023; accessed Oct. 26, 2024).
