§ 28-18. Failure to submit the following information for a garage or similar facility at any such property in any material respect will result in parking, garaging or vehicle storage services rendered to tenants at that property being subject to the tax imposed by Chapter 5 of Title 11 of the Administrative Code. However, inadvertent omissions of information for an insignificant number of tenants or minor inadvertent factual errors will not cause such services to be taxable. The taxpayer must submit with the return required by subdivision (a) of this 19 RCNY § 28-18 a statement for each garage or other similar facility for which an exclusion is claimed pursuant to 19 RCNY § 28-02(h)(2)(iii) containing:
RCNY § 28-18
(1)the parking facility name; (2) the parking facility address; (3) the license number of the facility, if applicable; (4) the licensed capacity of the facility, if licensed; (5) the total number of transactions and amount of receipts for the taxable year from all sales of parking services including prepaid parking services, all parking services provided without charge and all parking services paid for by a person other than the person whose vehicle is parked, garaged or stored (such as a merchant validation of a parking ticket); (6) the total number of transactions and amount of receipts from sales of monthly or longer term parking services, including a designation of each transaction and receipt as exempt from the eight percent Manhattan parking tax, where applicable; and (7) the total number of transactions and amount of receipts from sales of monthly or longer term parking services provided to tenants. The taxpayer must maintain records containing the name, address, and license plate number for each tenant and must make such records available to the Department upon request.
