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This entry was published on 2014-09-22
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SECTION 445
Local taxes on beer and liquor by a city of one million or more
Tax (TAX) CHAPTER 60, ARTICLE 18
§ 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:

(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.