N.Y. Tax Law 445 – Local taxes on beer and liquor by a city of one million or more
§ 445. Local taxes on beer and liquor by a city of one million or more. 1. Any city in this state having a population of one million or more, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws imposing in any such city excise taxes on a distributor and a noncommercial importer at the following rates:
Terms Used In N.Y. Tax Law 445
- Contract: A legal written agreement that becomes binding when signed.
- Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
- Distributor: when used with respect to alcoholic beverages other than liquors means any person who imports or causes to be imported into this state any such alcoholic beverages which are or will be offered for sale or used for any commercial purpose; any purchaser of warehouse receipts for such alcoholic beverages stored in a warehouse in this state who causes such beverages to be removed from such warehouse; and also any person who produces, distills, manufactures, brews, compounds, mixes or ferments any such alcoholic beverages within this state for sale, except (i) a person who manufactures, mixes or compounds such alcoholic beverages the ingredients of which consist only of alcoholic beverages on which the taxes imposed by this article have been paid, and (ii) a person who mixes or compounds such alcoholic beverages with non-alcoholic ingredients for sale and immediate consumption on the premises, who shall be a distributor only with respect to the ingredients which consist of alcoholic beverages upon which the taxes imposed by this article have not been paid. See N.Y. Tax Law 420
- Gallon: means one hundred twenty-eight fluid ounces; "quart" means thirty-two fluid ounces. See N.Y. Tax Law 420
- Liter: means a metric unit of capacity equal to one thousand cubic centimeters of alcoholic beverages and equivalent to thirty-three and eight hundred fourteen thousandths fluid ounces. See N.Y. Tax Law 420
- Noncommercial importer: means a person other than a distributor who imports or causes to be imported into this state beers or wines, except that such person shall not be a noncommercial importer where such person imports or causes to be imported into this state such alcoholic beverages in the quantities and under the conditions provided by subdivision four of section four hundred twenty-four. See N.Y. Tax Law 420
- Person: includes an individual, copartnership, limited liability company, society, association, corporation, joint stock company, and any combination of individuals and also an executor, administrator, receiver, trustee or other fiduciary. See N.Y. Tax Law 420
- Sale: means any transfer, exchange or barter in any manner or by any means whatsoever. See N.Y. Tax Law 420
- Use: means any compounding or mixing of alcoholic beverages with other ingredients or other treatment of the same in such manner as to render them unfit or unsuitable for consumption as a beverage and also the actual consumption or possession for consumption of alcoholic beverages as a beverage or otherwise. See N.Y. Tax Law 420
(a) Twelve cents per gallon upon beers and
(b) Twenty-six and four-tenths cents per liter on the liquors described in paragraph (f) of subdivision one of section four hundred twenty-four, when sold or used in such city.
Such local law shall provide that if prior to the date upon which the taxes go into effect, a contract of sale of any beer or other alcoholic beverages described above was made, and delivery thereof pursuant to such contract is made within the city imposing such taxes on or after the effective date thereof, the vendor shall be deemed a distributor, and such beer and other alcoholic beverages shall be deemed to be sold, and shall be subject to the tax at the time of such delivery.
2. Every local law imposing taxes pursuant to the authority of subdivision one shall also impose upon each person, other than a distributor within the meaning of such local law, who, on the date the taxes imposed pursuant to the authority of such subdivision become effective, owns and possesses for the purposes of sale beer, or other alcoholic beverages described in subdivision one, a floor tax at the rates applicable under subdivision one upon such beer in excess of one hundred gallons and upon such other alcoholic beverages in excess of four hundred liters. Such floor tax shall be due and payable on the twentieth day of the month succeeding the month in which the taxes become effective.
3. All the provisions of this article shall apply to the taxes authorized by subdivision one of this section and the provisions of section four hundred twenty, four hundred twenty-six, four hundred twenty-nine through four hundred thirty-four, four hundred thirty-six and four hundred thirty-seven shall apply to the tax authorized by subdivision two thereof, so far as such article or sections can be made applicable to the taxes authorized by this section with such limitations as set forth in this section and such modifications as may be necessary in order to adapt such language to the local taxes authorized by this section. Provided, however, in every case where the words "this state" appear in subdivision four of section four hundred twenty-four exempting quantities of liquor from tax, and in the definition of "Distributor" or "Noncommercial importer" in section four hundred twenty and in the provisions relating to the registration of distributors in section four hundred twenty-one of this article and in the provisions relating to presumption of taxability in section four hundred twenty-five-a of this article, such words "this state" shall be read as "this city" for purposes of the taxes authorized by this section. Where the word "state" is used in a phrase referring to the sale or use of alcoholic beverages in this state, such word "state" shall be read as "city" for purposes of the taxes authorized by this section, unless the word "city" clearly is not applicable.
4. Any taxes imposed pursuant to the authority of this section shall be administered and collected by the tax commission in the same manner as the taxes imposed under sections four hundred twenty-four and four hundred twenty-five subject to all provisions of this article as may be applicable. The state tax commission is hereby empowered to make such provisions as it deems necessary for the joint administration and collection of the state and local taxes imposed and authorized by this article. Nothing in this article which requires payment of both state and local taxes to the tax commission shall be construed as the payment of either tax more than once.
5. A local law imposing taxes pursuant to the authority of this section or repealing or suspending such taxes must go into effect only on the first day of a calendar month. No such local law shall be effective unless a certified copy of such law is mailed by registered mail to the state tax commission at its office in Albany at least sixty days prior to the date it is to become effective. However, the tax commission, by resolution, may waive and reduce such sixty day minimum notice requirement to a mailing of such certified copy by registered mail within a period of not less than thirty days prior to such effective date if it deems such action to be consistent with its duties under this section.
6. Certified copies of any local law described in this section shall also be filed with the city clerk, the secretary of state and the state comptroller within five days after the date it is enacted.
7. All taxes, penalties and interest imposed by a city under the authority of this section, which are collected by the state tax commission, shall be deposited daily with such responsible banks, banking houses or trust companies, as may be designated by the state comptroller, to the credit of the comptroller, in trust for such city imposing the tax. Such deposits shall be kept in trust and separate and apart from all other monies in the possession of the comptroller. The comptroller shall require adequate security from all such depositories of such revenue collected by the tax commission. The comptroller shall retain in his hands such amount as the commissioner of taxation and finance may determine to be necessary for refunds in respect of the taxes imposed under the authority of this section, and for reasonable costs of the state tax commission in administering, collecting and distributing such taxes, out of which the comptroller shall pay any refunds of such taxes to which taxpayers shall be entitled under the provisions of this article. The comptroller, after reserving such refund fund and such costs shall, on or before the twelfth day of each month, pay to the appropriate fiscal officer of such city, the taxes, penalties and interest imposed by such city under the authority of this section, collected by the state tax commission pursuant to this article during the next preceding calendar month. The amount so payable shall be certified to the comptroller by the president of the state tax commission or his delegate, who shall not be held liable for any inaccuracy in such certificate. Where the amount so paid over to such city in any such distribution is more or less than the amount then due to such city, the amount of the overpayment or underpayment shall be certified to the comptroller by the president of the state tax commission or his delegate, who shall not be held liable for any inaccuracy in such certificate. The amount of the overpayment or underpayment shall be so certified to the comptroller as soon after the discovery of the overpayment or underpayment as reasonably possible and subsequent payments and distributions by the comptroller to such city shall be adjusted by subtracting the amount of any such overpayment from or by adding the amount of any such underpayment to such number of subsequent payments and distributions as the comptroller and the president of the state tax commission shall consider reasonable in view of the amount of the overpayment or underpayment and all other facts or circumstances.