compliance with the time limitations and other applicable provisions of the Administrative Code and any other applicable law relating to judicial review of determinations by the commissioner of finance. Any determination by the commissioner of finance shall not become final and irrevocable until the taxpayer has exhausted all available hearings, appeals and other remedies provided by the tribunal] in the manner provided in article seventy-eight of the civil practice law and rules within four months after the giving of the notice of such decision. c. A decision of the tribunal shall be deemed to have been rendered on the postmarked date on the decision sent by certified mail, return receipt requested, to the address most recently provided [by the aggrieved party] to the tribunal by each of the parties to the proceeding. d. The tribunal shall not participate in proceedings for judicial review of its decisions. The record to be reviewed in such proceedings for judicial review include but not be limited to the notice of the commissioner of finance which was the subject of the petition filed with the tribunal, the determination of the administrative law judge, the decision of the tribunal, the stenographic transcript of the hearing before the administrative law judge and any exhibit or document admitted into evidence at any proceeding before the administrative law judge or the tribunal. S 137. Subparagraph (c) of paragraph 1 of subdivision c of section 1152 of the New York city charter, as added by a vote of the people of the city of New York at the general election held in November of 1988, is amended to read as follows: (c) the tribunal shall begin accepting, hearing and determining appeals on the first day of January, nineteen hundred ninety[, except that it shall not begin accepting, hearing or determining appeals concerning the taxes authorized by sections one and two of chapter seven hundred seventy-two of the laws of nineteen hundred sixty-six until the later of (A) the date such sections are amended to authorize or otherwise allow such actions or (B) the first day of January, nineteen hundred ninety]; § 138. Paragraph a of subdivision 2 of section 1504 of the New York city charter, as amended by a vote of the people of the city of New York the general election held in November of 1989, is amended to read as follows: at a. The department shall administer all excise and non-property taxes imposed or administered by the city. With respect to such taxes, the department shall have the power to settle and adjust all claims in favor of or against the city and, except with respect to cases within the jurisdiction of the tax appeals tribunal established by section one hundred sixty-eight of this charter, to make determinations in contested cases. For such purposes, the commissioner or his delegate may, except with respect to cases within the jurisdiction of such tax appeals tribunal, hold hearings and administer oaths. § 139. The New York city charter is amended by adding a new section 1504-a to read as follows: § 1504-a. Tribunal for tax appeals. There shall be in the department of finance the independent tax appeals tribunal established by section one hundred sixty-eight of this charter. The powers, functions, duties and obligations of such tribunal shall, however, be separate from and independent of the authority of the commissioner of finance. The commissioner of finance shall have no power to appoint or remove any commissioner or personnel of the tribunal, nor shall such commissioner of finance have any power or authority with regard to the operation, administration or budget of the tribunal. The tribunal shall prepare and submit to the commissioner of finance departmental estimates for the tribunal in accordance with section two hundred thirty-one of this charter, for inclusion as part of the departmental estimates of the department of finance submitted to the mayor. The departmental estimates prepared by the tribunal shall not be revised or altered in any manner by the commissioner of finance. § 140. (a) All cases with respect to which a petition has been duly filed with the commissioner of finance of the city of New York in response to the issuance by such commissioner, pursuant to chapter 5, 6, 7, 8, 9, 11, 12, 13, 14, 15, 21, 22, 24, 25 or 27 of title 11 of the administrative code of the city of New York, of a notice of determination of tax due, notice of a tax deficiency, notice denying a refund or credit application, notice of a refusal to grant, a suspension or a revocaEXPLANATION-Matter in italics is new; matter in brackets [ ] is old law tion of a license, or any other notice which gives a person the right to a hearing, and with respect to which such commissioner has not issued a final decision or determination prior to the effective date of this act, shall be transferred by such commissioner to and shall become subject to the jurisdiction of and be heard and determined by the tax appeals tribunal established by section 168 of the charter of the city of New York. Notwithstanding any provision of law to the contrary, the commissioner of finance shall not be required to serve and file an answer to a petition initiating a case so transferred unless the tax appeals tribunal so directs in response to a motion made by the petitioner demanding the filing of an answer. (b) In connection with the transfer of the cases referred to in subdivision (a), the employees of the department of finance of the city of New York responsible for the administration of the administrative hearing process with respect to such cases shall be transferred to the tax appeals tribunal. All employees of the department of finance classified as hearing officers and transferred to the tax appeals tribunal shall be administrative law judges. (d) All (c) The commissioner of finance shall deliver to the president of the tax appeals tribunal all books, papers, records, decisions and property of the department of finance relating to the cases transferred to the tax appeals tribunal pursuant to subdivision (a). acts and decisions of the commissioner of finance pertaining to the cases transferred to the tax appeals tribunal pursuant to subdivision (a), in force at the time of such transfer, shall continue in full force and effect as acts and decisions of the tax appeals tribunal until duly modified or abrogated by the tax appeals tribunal. § 141. Notwithstanding any provision of law to the contrary, a final decision of the commissioner of finance of the city of New York issued prior to the effective date of this act in accordance with section 11-529 or 11-680 of the administrative code of the city of New York, as such sections were in effect immediately prior to such effective date, shall be subject to review only as provided in section 11-530 or 11-681 of such code, as such sections were in effect immediately prior to such effective date, and shall not be subject to review in any manner by the tax appeals tribunal of the city of New York. act § 142. Any appeal to the tax appeals tribunal of the city of New York commenced prior to the effective date of this act and still pending before the tax appeals tribunal on such date shall continue to be governed by the provisions of sections 168 through 172 of the charter of the city of New York, as such sections were in effect immediately prior to such effective date, except that, notwithstanding any other provision of law to the contrary, a proceeding for judicial review of the decision of the tax appeals tribunal in such a case may be commenced by the petitioner within four months after giving of the notice of such decision. § 143. In the case of a determination issued by the commissioner of finance of the city of New York prior to the effective date of this which was appealable to the tax appeals tribunal of the city of New York under the provisions of sections 168 through 172 of the charter of the city of New York as such provisions were in effect immediately prior to such effective date, if an appeal has not been commenced prior to such effective date but the time within which to do so under such provisions of such charter has not expired prior to such effective date, an appeal, if taken, shall be commenced in accordance with and shall be governed by such provisions of such charter, except that, notwithstanding any other provision of law to the contrary, a proceeding for judicial review of the decision of the tax appeals tribunal in such a case may be commenced by the petitioner within four months after the giving of the notice of such decision. § 144. In the case of any notice of determination of tax due, notice of a tax deficiency, notice denying a credit or refund application, notice of a refusal to grant, a suspension or a revocation of a license, or any other notice which gives a person the right to a hearing, issued prior to the effective date of this act by the commissioner of finance pursuant to chapter 5, 6, 7, 8, 9, 11, 12, 13, 14, 15, 21, 22, 24, 25 or 27 of title 11 of the administrative code of the city of New York, if a petition for a hearing with respect to such notice has not been filed with the commissioner of finance prior to such effective date but the time within which to do so, determined under the applicable provisions of the administrative code of the city of New York as such provisions were in effect immediately prior to such effective date, has not expired prior to such effective date, a petition, if filed, shall be filed with the tax appeals tribunal of the city of New York within the time provided in such provisions of such code. A proceeding before the tax appeals tribunal commenced by the filing of a petition described in this section shall be governed by the provisions of sections 168 through 172 of the charter of the city of New York and other applicable provisions of law, as amended by this act. § 145. In recognition of the fact that some confusion may exist during the period of implementation of the amendments made by this act, any petition within the scope of such amendments filed during the period beginning on the date of enactment of this act and ending on the ninetieth day following the effective date of this act shall be deemed to be filed in the proper form if filed in either the form prescribed by the commissioner of finance of the city of New York or the form prescribed by the tax appeals tribunal of the city of New York, and shall be deemed to be properly addressed if addressed to either the commissioner of finance at the address prescribed for filing petitions with such commissioner or to the tax appeals tribunal at the address prescribed for filing petitions with such tribunal. ing 146. The amendments made by sections sixteen through thirty-six of this act shall not be subject to amendment by the council of the city of New York, except to the extent that such council possesses the power to do so under the authority of the constitution or an law of this state other than this act. § 147. If any clause, sentence, paragraph, section or part of this act or the application thereof to any person or circumstance shall for any reason be adjudged by a court of competent jurisdiction to be invalid, such judgment shall not affect, impair or invalidate the remainder of this act or the application thereof to other persons or circumstances, but shall be confined in its operation to the clause, sentence, paragraph, section or part thereof directly involved in the controversy in which such judgment shall have been rendered and to the person or circumstance involved. § 148. This act shall take effect October 1, 1992, provided that the commissioner of finance of the city of New York and the president of the tax appeals tribunal of the city of New York may take such actions as they deem necessary prior to such effective date in order to implement the provisions of this act. CHAPTER 809 AN ACT to amend the New York city charter and a chapter of the laws of 1992, amending the civil practice law and rules and other laws relating to the imposition of taxes in New York city, as proposed in legislative bill numbers S. 6315-A - A. 8774-A, in relation to the tax appeals tribunal of the city of New York The Became a law August 7, 1992, with the approval of the Governor. People of the State of New York, represented in Senate and Assembly, do enact as follows: Section 1. Subdivisions d and e of section 168 of the New York city charter, as added by a chapter of the laws of 1992, amending the civil practice law and rules and other laws relating to the imposition of taxes in New York city, as proposed in legislative bill numbers A. 8774-A, is amended to read as follows: S. 6315-A d. The president of the tribunal shall appoint administrative law judges, subject to appropriations therefor, who shall be authorized to conduct any hearing or motion procedure within the jurisdiction of the tribunal, subject to en banc review by the tribunal. Each administrative law judge shall be an attorney admitted to practice in the state of New York for at least five years or are currently employed as a hearing officer in the department of finance. Each administrative law judge shall be appointed [to the non-competitive class in the classified] pursuant to the civil service law. The president may designate one of the administrative law judges to be the chief administrative law judge, having EXPLANATION-Matter in italics is new; matter in brackets [ ] is old law such powers as are prescribed under the rules of the tribunal. A determination issued by an administrative law judge shall finally decide the matters in controversy unless any party to the hearing takes exception by timely requesting a review by the tribunal sitting en banc as provided for by rules adopted under section one hundred sixty-nine of the charter. Determinations issued by administrative law judges shall not be cited, shall not be considered as precedent nor given any force or effect in any other proceedings conducted by the tribunal or in any judicial proceedings conducted in this state. e. The president of the tribunal shall appoint presiding officers, subject to appropriations therefor, who shall be authorized to conduct small claims hearings under a procedural system to be established pursuant to subdivision ĕ of section one hundred sixty-nine of the charter. The qualifications for the position of presiding officer shall be determined by rules adopted pursuant to subdivision e of section one hundred sixty-nine of the charter, and each presiding officer shall be appointed [to the non-competitive class in the classified] pursuant to the civil service law. § 2. Subdivision (b) of section 140 of a chapter of the laws of 1992, amending the civil practice law and rules and other laws relating to the imposition of taxes in New York city, as proposed in legislative bill numbers S. 6315-A- A. 8774-A, is amended to read as follows: (b) In connection with the transfer of the cases referred to in subdivision (a), the employees of the department of finance of the city of New York responsible for the administration of the administrative hearing process with respect to such cases shall be transferred to the tax appeals tribunal. All employees of the department of finance classified as hearing officers and transferred to the tax appeals tribunal shall be administrative law judges. All such employees shall be transferred on or before July 1, 1993. Employees SO transferred shall be transferred without further examination or qualification and shall retain their respective civil service classification status. Any such employee who, at the time of such transfer, has a temporary or provisional appointment shall be transferred subject to the same rights of removal, examination or termination under the civil service law as though such transfer had not been made except to the extent such rights are modified by a collective bargaining agreement. Any such employee who at the time of such transfer shall have been in a negotiating unit represented by an enployee organization which was certified or recognized pursuant to article 14 of the civil service law or the applicable provisions of local law, and whose job function or duties have remained essentially the same, shall continue to be represented by said employee organization, in the same bargaining unit. Successor employees to the positions held by such transferred employees shall, consistent with the provisions of ticle 14 of the civil service law or the applicable provisions of local law, be included in the same unit as their predecessors. Nothing herein shall be construed to affect: (i) the rights of employees pursuant to an existing or most recently expired collective bargaining agreement; (ii) existing law with respect to an application seeking designation that certain persons are managerial or confidential; or (iii) the representational relationship between the city and any employee organization. ar § 3. This act shall take effect on the same date as a chapter of the laws of 1992, amending the civil practice law and rules and other laws relating to the imposition of taxes in New York city, as proposed in legislative bill numbers S. 6315-A A. 8774-A, takes effect. CHAPTER 810 law and AN ACT to amend the tax law, in relation to sales and compensating use Became a law August 7, 1992, with the approval of the Governor. The People of the State of New York, represented in Senate and Assenbly, do enact as follows: Section 1. The tax law is amended by adding a new section 1142-A to read as follows: § 1142-A. Special requirements relating to the service of providing parking, garaging or storing for motor vehicles. (a) For the period commencing December first, nineteen hundred ninety-two, and ending November thirtieth, nineteen hundred ninety-five, every person required to collect the taxes described in paragraph six of subdivision (c) of section eleven hundred five, subdivision of Section twelve hundred twelve-A of c) of section eleven hundred seven and paragraph one of subdivision (a) this chapter, in a county with a population density in excess of fifty thousand persons per square mile in any city in this state having a population of one million or more, shall be subject to the requirements set forth in this section, except as otherwise provided herein. (b) Every person described in subdivision (a) of this section shall keep records in addition to the records required to be kept by section eleven hundred thirty-five of this article. Such additional records shall include copies of each ticket or other documentation given to each purchaser of such service, which such person shall be required to furnish to each such purchaser at the initiation of such parking, garaging or storing, except as hereinafter provided. Such tickets or other documentation shall be consecutively numbered or issued by a computer, in a manner approved by the commissioner, and shall indicate the date and time of entry of the motor vehicle. The date and time of exit of such motor vehicle shall also be indicated on the ticket or other documentation (or the copy thereof) retained by such person described in subdivision (a) of this section except where such person charges a flat fee for any such service based on time elapsed, the price for such service is indicated on the ticket or other memorandum as a flat fee and it is not the practice of such person to date- and time-stamp the ticket or other documentation when the purchaser pays for such service for which a flat fee is charged. In the case of a monthly or longer term purchaser to whom such a ticket or other documentation is issued, such ticket or other documentation shall include such purchaser's (1) printed name and signature or (2) identification number assigned to such purchaser by such person required to collect tax. Provided, however, that where such person required to collect tax sells such service on a monthly or longer term basis and issues a computer access card or a prenumbered decal or tag to the purchaser, then such person shall not be required to give such a ticket or such other documentation to any such purchaser to whom such card, decal or tag has been issued, or to retain copies thereof. Such person required to collect tax shall retain a list containing the name, address and signature of each monthly or other longer-term purchaser of service, the valid period of such monthly or longer-term service, and the number of authorized vehicles entitled to such parking services, without regard to whether a ticket or other documentation is issued to such purchaser. returns (c) Such persons required to collect tax, described in subdivision (a) of this section, shall file, together with. and as a part of, the required under sections eleven hundred thirty-six and twelve hundred fifty-one of this chapter, a report or schedule, or make a separate entry thereon, in the discretion of the commissioner, for each separate garage, parking lot or other place of business where such person provides parking, garaging or storing services in such a county. Such report or schedule shall not include any receipts from any garage, parking lot or other place of business located outside such a county. Such report or schedule shall identify the specific location and address, and licensed capacity if licensed, of each such garage, parking lot or other place of business. If such garage, parking lot or other place of business has been licensed by an agency of a city, the report or schedule shall include any applicable license number. Such report or schedule shall include for each monthly period included therein such schedules of additional information, data and other matters as shall be prescribed by the commissioner of taxation and finance. Such returns required under sections eleven hundred thirty-six and twelve hundred fifty-one for such persons described in subdivision (a) of this section shall be deemed incomplete and not filed unless the separate information required to be reported for each separate garage, parking lot or other place of business is contained therein. (d) Upon the arrival of the commissioner, or any authorized employee of the department or agent of such commissioner or such department, at the premises of a person required to collect tax, described in subdivi EXPLANATION-Matter in italics is new; matter in brackets [ ] is old law |