§ 25-04 Returns.
RCNY § 25-04
(a)Every person subject to the tax for the tax year beginning June 1, 1980 must file a return on or before August 25th, 1980 and annually thereafter on or before the 25th day of June of each year for each tax year during which such person is a retail licensee. Thus, a retail licensee who is in business on or before June 1, 1980 is required to file a return on or before August 25, 1980, and on or before June 25th of each tax year thereafter during which such person is a retail licensee.
(b)A retail licensee who obtains a license subsequent to the commencement of a tax year must file a return for such tax year on or before the 25th day of the month following the month in which such license was obtained, and annually thereafter on or before the 25th day of June, if such person is a retail licensee during the tax years then in effect. Thus, a retail licensee who obtains a license from the New York State Liquor Authority on September 1, 1980, must file a return on or before October 25, 1980, and if he shall be a retail licensee on June 1, 1981, he must also file a return on or before June 25, 1981 and annually thereafter on or before the 25th day of June of each year, if he shall be a retail licensee during each such tax year.
(c)The return required to be filed hereunder shall be filed with the Commissioner of Finance on a form prescribed by the Commissioner. The return shall state the amount of license fees paid to the State under the New York State Alcoholic Beverage Control Law and the date when a license under such law was issued to the retail licensee, and shall contain any other information which the Commissioner of Finance may deem necessary. The Commissioner of Finance may require amended returns to be filed within twenty days after notice and to contain the information specified in such notice. If a return required by law is not filed or if a return when filed is incorrect or insufficient on its face, the Commissioner of Finance will take the necessary steps to enforce the filing of such a return or of a corrected return. A return filed by a partnership must be signed by a partner or duly authorized agent having knowledge of the facts; a return of a corporation or other organization must be signed by an officer, agent or member thereof duly authorized to sign the same and having knowledge of the facts contained therein. A change of business organization from individual proprietorship to partnership or corporation, or otherwise, constitutes a change of taxable entity and a separate return must be filed and tax paid by each such separate entity. A termination of business, or removal from the premises, or change of name, should be reported promptly to the Commissioner of Finance. All returns must be filed with the Bureau of Tax Operations of the Department of Finance at the address designated on the return form.
(d)For cause shown, the Commissioner may grant an extension of time not exceeding thirty days within which to file any return under the law. An application for such extension must be made in writing prior to the due date of a return. A return must be filed on or before the date of expiration of the period of time granted. The balance of the tax due, plus interest thereon at the rate prescribed by law, computed from the original due date of the return, must be paid at the time of filing the return.
(e)Electronic filing. Pursuant to 19 RCNY § 17-03, the Commissioner may authorize the electronic filing of returns and reports required by this section.
