§ 25-01 Definitions.
RCNY § 25-01
When used in these regulations the following terms shall mean or include: City. "City" shall mean the City of New York. Commissioner. "Commissioner" shall mean the Commissioner of Finance of the City of New York. License. "License" shall mean a license issued pursuant to the Alcoholic Beverage Control Law. License fees payable. "Licenses fees payable" shall mean: (1) The annual license fees payable under the New York State Alcoholic Beverage Control Law, including the fees payable under § 122 of such law relating to the continuance of business by a receiver or representative, whether or not a lesser sum is paid thereunder.
(2)In the case of summer and winter licenses issued under the New York State Alcoholic Beverage Control Law, the license fees payable for the period of time for which a summer or winter license may be issued under such law, whether or not a lesser sum is paid thereunder.
(3)"License fees payable" do not include: (i) Amounts paid as filing fees on an initial or renewal application under § 56-a of the New York State Alcoholic Beverage Control Law; (ii) Amounts paid to defray administrative expenses under section 101-bbb of the New York State Alcoholic Beverage Control Law relating to the prohibition against retail sales at less than cost; and (iii) Amounts paid to defray administrative expenses under section 101-bbb of the New York State Alcoholic Beverage Control Law relating to the enforcement of minimum consumer resale prices of wine. Person. "Person" shall mean an individual, partnership, society, association, joint stock company, corporation, estate, receiver, lessee, trustee, assignee, referee, or any other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, and any combination of individuals. Retail licensee. "Retail licensee" shall mean any person to whom a license has been issued by the State Liquor Authority under the New York State Alcoholic Beverage Control Law who sells at retail in the City, for on or off premises consumption, any liquor, wine or beer for the sale of which such license is required. Return. "Return" shall mean any return required to be filed as herein provided. State. "State" shall mean the state of New York. Tax year. "Tax year" shall mean June first of any calendar year through May thirty-first of the following calendar year.
