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Form a Business

Presumption and burden of proof.

NYC Admin. Code § 11-1008
in effect
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§ 11-1008 Presumption and burden of proof. It shall be presumed that the occupant of any premises is subject to the tax until the contrary is established, and the burden of proving that any occupation of premises is exempt from taxation shall be upon such occupant.
Source: City of New York, Charter, Administrative Code and Rules (American Legal Publishing XML export, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/newyorkcity/latest/NYCadmin/0-0-0-12748Fetched: 10/24/2026

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11-1008 | Corpus