§ 1142-A. Special requirements relating to the service of providing parking, garaging or storing for motor vehicles. (a) Every person required to collect the taxes described in paragraph six of subdivision (c) of section eleven hundred five, subdivision (c) of section eleven hundred seven and paragraph one of subdivision (a) of section twelve hundred twelve-A of this chapter, or, if the tax described in subdivision (c) of section eleven hundred seven of this article is not in effect, a similar tax imposed pursuant to the authority of subdivision (a) of section twelve hundred ten of 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.

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(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.

(c) Such persons required to collect tax, described in subdivision (a) of this section, shall file, together with, and as a part of, the returns 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 subdivision (a) of this section, the announcing by such commissioner, agent or employee of his or her presence and the display of his or her identification to such person or to any officer or employee of such person, such commissioner, employee or agent may, during the hours that such premises are open for business, enter and walk about the portion of the premises in such a county where such person required to collect tax provides such service of parking, garaging or storing for motor vehicles. Such person and the officers and employees of such persons shall not interfere with the commissioner or such employee or agent when such commissioner, employee or agent enters and walks about such premises to observe or record the make, model and license plate number of any vehicle parked, entering, exiting or being operated within such premises, the length of time such vehicle is on such premises, the true motor vehicle capacity of the premises, and the series of tickets or other memoranda, and their numbers, being issued at the time of the observation or recording. Such entering and walking about and such observation and recording are to be performed only in connection with an examination of a return, report or schedule, or entry thereon, of such person required to be filed under or pursuant to articles twenty-eight and twenty-nine of this chapter or in connection with the liability of such person for tax required to be shown on such return, report or schedule, or during the consideration of the initiation of such an examination. Nothing in this section shall authorize or be construed to authorize a forced entry into the premises; a search of the premises, with or without a warrant; the entry into any vehicle or compartment or container thereof, whether locked or unlocked; the seizure of any person, property, books, records, documents or other matter or thing; or the use of any information obtained by such observation or recording in any civil or criminal proceeding. Provided, however, that: (1) any such information may be used to assess, determine, fix, collect, enforce or administer any tax, fee, penalty or interest imposed on the person required to collect tax, described in subdivision (a) of this section, under or pursuant to articles twenty-eight and twenty-nine of this chapter; and (2) may be used in the prosecution of any crime or offense related thereto pursuant to articles twenty-eight and twenty-nine of this chapter or the penal law where such information was obtained either as a result of the entry and walking about of an area as to which the person required to collect the tax has no reasonable expectation of privacy or as a result of a lawful investigative procedure other than the entry and walking about authorized pursuant to this subdivision. Such entry and walking about shall be sought and made only during the hours that such premises are open for business. The commissioner of taxation and finance, such employee of the department and such agent of the commissioner or such department shall not be required to give notice to such person or such person's representative of an intent to enter the premises prior to the time that such commissioner, employee or agent arrives at such person's premises.

(e) Every person described in subdivision (a) of this section shall, upon receipt of a certificate of authority and on an annual basis thereafter, provided such person periodically re-registers and remains in possession of such certificate of authority, receive from the commissioner a copy of subdivision (d) of this section, a copy of all rules and regulations adopted thereunder, and a written explanation of the power of the commissioner of taxation and finance to enter and walk about and the limitations thereon. Provided, however, that absence of notice will not constitute a defense in any proceeding brought under this chapter.

(f) The commissioner shall prepare, have printed and distribute to every person described in subdivision (a) of this section, a sign or poster that provides notice that the premises of such person are subject to periodic inspections by the department for purposes of enforcing this article. Such sign or poster must have conspicuous lettering in at least seventy-two point bold face type, except that such sign or poster shall be captioned with the word "notice" in at least two inch lettering. Such person shall prominently display such sign or poster in each place of business where such person provides parking, garaging or storing services.

(g) An organization described in subdivision (a) of section eleven hundred sixteen of this article shall be exempt from the requirements of this section. Nothing in this subdivision shall be construed to exempt any other person from the requirements of this section, whether or not such other person operates a garage, parking or other place of business or sells the services of providing parking, garaging or storing for motor vehicles for or on behalf of such an organization or on the property of such an organization.

(h) The failure of any person described in subdivision (a) of this section to keep any of the records required to be kept by such person in the manner provided for any portion of the period during which tax can be determined or the inability of the commissioner or any authorized employee of the department, or agent of either of them, to enter and walk about such person's premises for the purposes described in subdivision (d) of this section due to such person's lack of cooperation or interference in affording such entering and walking about for such purposes shall be sufficient grounds under subdivision (a) of section eleven hundred thirty-eight of this article for the commissioner to estimate on the basis of such external indices selected by the commissioner the amount of tax that is due from such person.

(i) The commissioner shall promulgate rules and regulations necessary to implement the provisions of this section.

(j) The commissioner, by regulation, shall establish procedures designed to require implementation of subdivision (d) of this section in a manner that will not unreasonably interfere with the operation of the person described in subdivision (a) of this section, with respect to such person providing the service of parking, garaging or storing of motor vehicles. Such regulations shall take into account reasonable time periods for such commissioner, agent or employee to arrive at the premises of such person.

(k) If a person described in subdivision (a) of this section can demonstrate to the satisfaction of the commissioner that due to the limited annual liability incurred under this article, the provisions of this section create undue hardship for such person, then such person shall not be required to comply with the provisions of this section; provided, however, that such person must comply with such other recordkeeping requirements as the commissioner may require. The commissioner shall establish general rules for which such hardship can be claimed.