§ 7-07 Filing of Returns.
RCNY § 7-07
(a)Every tenant subject to the tax is required to file with the Commissioner of Finance a return with respect to the taxes payable for the three month periods ending on the last days of August, November and February of each year, and a final return with respect to the taxes payable for the tax year ending on the last day of May of each year. For tax years ended on or before May 31, 1981, a tenant was required to file only a final return covering taxes payable for the tax year ending on the last day of May if: (a) the base rent payable for the tax year did not exceed $2,500 per year, (b) he occupied not more than one taxable premises, and (c) there were no allowable deductions from rent paid by the tenant. For tax years beginning on or after June 1, 1981, and ended on or before May 31, 1984, a tenant who was exempt from the tax because his base rent did not exceed $4,999 per year, was required to file a final return if his annual rent, without regard to any deduction allowed under the law, was $5,000 or more, or, irrespective of the amount of his annual rent, if the whole or any part of the premises rented to him was sublet to another. For tax years beginning on or after June 1, 1984, a tenant who is exempt from the tax under 19 RCNY § 7-04(f)(2) must file a final return. He must also file quarterly returns if he subleases all or part of his premises to another or his annual rent without deductions under the law is $11,000 or more. Such returns must be filed within twenty days from the expiration of the period covered thereby whether or not any tax is due. The form of return is prescribed by the Commissioner of Finance and requires the furnishing of such information as he deems necessary for the proper administration of the law. The Commissioner may also require amended returns to be filed within twenty days after notice, and to contain the information specified in the notice. Every owner of premises who grants the right to use or occupy taxable premises to any other person is required to file an information return as to each taxable premises on a form prescribed by the Commissioner of Finance, whether or not a tax is due and payable under the law by any of his tenants. The information return requires the furnishing of such information as the Commissioner of Finance deems necessary for the proper administration of the law. Such information returns must be filed upon such dates or at such times as the Commissioner of Finance may specify. The Commissioner of Finance may also require amended information return to be filed within twenty days after notice and to contain information specified in the notice. Where a new building is constructed having taxable premises, or if any part of an existing building becomes taxable premises, such a return must be filed within twenty days from the expiration of the tax period during which the first occupancy or use occurs. 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 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 such separate entity. A termination of business, or removal from the premises, or change of name, should be reported promptly to the Commercial Rent Registration Unit, 25 Elm Place, 3rd Floor, Brooklyn, New York 11201. If a person required to file a return does not receive a tax return from the Department of Finance, he should apply to the Commercial Rent Registration Unit, 151 West Broadway, New York, N.Y. 10013, for the necessary form. Returns should be mailed to the address designated on the return form or delivered to a borough office of the Bureau of City Collections.
(b)Electronic filing. Pursuant to 19 RCNY § 17-03, the Commissioner may authorize the electronic filing of returns and reports required by this section.
