§ 12-07 Filing of Returns and Payment of Tax.
RCNY § 12-07
(a)Except as provided herein, every operator shall file with the Commissioner of Finance a return of occupancy and of rents, and of the taxes payable thereon, on the form prescribed by the Commissioner of Finance, for the quarterly periods ending on the last day of February, May, August, and November of each year. Notwithstanding the foregoing, with respect to tax periods beginning on and after the first day of September, 2004, (i) an operator of a hotel having fewer than 10 rooms may file the above return for each such hotel on an annual basis for each twelve-month period ending on the last day of February of each year, and (ii) an operator of fewer than 10 furnished apartments or living units may file the above return on an annual basis for each twelve-month period ending on the last day of February of each year covering all such apartments or living units. Such returns shall be filed within twenty days after the last day of each such period. For the period beginning September 1, 2004 and ending February 28, 2005, an operator of fewer than 10 apartments or living units or of a hotel having fewer than 10 rooms may file the above return for each such hotel or apartments or living units covering that period on or before March 21, 2005. An operator of fewer than 10 rooms or fewer than 10 apartments or living units, after having registered, is required to file a return for each subsequent quarterly or annual period thereafter regardless of whether the rental of rooms or living units falls below the de minimis thresholds set forth in the last paragraph of the definition of "hotel" contained in 19 RCNY § 12-01 during a subsequent quarterly or annual period unless the operator has filed annual reports for each of the immediately preceding three annual periods showing no rooms available for rental to transients (i.e., guests other than permanent residents). An operator who ceased business must file a final return within twenty days from the date such business ceased, covering the period or portion of the period during which he conducted such business subsequent to the period for which a return was last required to be filed. If the business was sold, the purchaser thereof must file a return for the period from the date of purchase to the end of the period of which a return is required to be filed. An operator of fewer than 10 rooms or 10 apartments or living units, after having registered, is not deemed to have ceased business merely because the rental of rooms or living units falls below the de minimis thresholds set forth in the last paragraph of the definition of "hotel" contained in 19 RCNY § 12-01 during a subsequent quarterly or annual period unless the operator has filed annual reports for each of the immediately preceding three annual periods showing no rooms available for rental to transients (i.e., guests other than permanent residents). Whenever an operator is not required to charge or collect the tax, the Commissioner of Finance may, upon application in writing made by such operator, waive the requirement for the filing of returns. All returns must be filed with the Bureau of Tax Operations of the Department of Finance at the address designated on the return form. The return of an individual must be signed by such individual unless he is absent from the City, ill or otherwise incapacitated, in which event the return may be signed by his duly authorized representative or agent. The return of a corporation must be signed by an officer thereof; the return of a partnership must be signed by a general partner thereof. The Commissioner of Finance may, for good cause, extend the time for filing any return for a period not exceeding 30 days.
(b)At the time of filing a return, each operator shall pay to the Commissioner of Finance the tax due, as well as all other monies collected by the operator acting or purporting to act under the law even though it is determined that the tax collected was invalidly imposed. The tax for the period for which a return is required to be filed shall be due from the operator and payable to the Commissioner of Finance on the date prescribed for the filing of such return for such period, without regard to whether a return is filed or whether the return which is filed correctly shows the amount of rent and the tax due thereon. Payment of the tax shall be made in cash, or by check, money order or draft drawn to the order of the City Collector. Cash payments must be made only to cashiers designated for that purpose. Under no circumstances should cash be sent by mail. Postage stamps will not be accepted in payment of tax.
(c)The Commissioner of Finance may require any operator within the City to file an information return, on a form prescribed by the Commissioner of Finance, at such time and containing such information as the Commissioner of Finance deems necessary for the proper administration of the law.
(d)Electronic filing and payment. Pursuant to 19 RCNY § 17-03, the Commissioner may authorize the electronic filing of returns and reports and the electronic payment of tax required by this chapter.
