In relation to exempting certain tenants from the commercial rent or occupancy tax imposed by chapter 7 of title 11 of such code, allowing a deduction in …
NYC L.L. 1994/022
in effectL.L. 1994/022
Enactment date: 7/21/1994
Int. No. 363-A
By Council Members Berman, Abel, Fossella, Fusco and Stabile (by the request of the Mayor); also Council Members Lasher and Ognibene (Passed under a message of necessity by the Mayor)
A Local Law to amend the administrative code of the city of New York, in relation to exempting certain tenants from the commercial rent or occupancy tax imposed by chapter 7 of title 11 of such code, allowing a deduction in calculating base rent subject to such tax with respect to rents received or due from subtenants in certain cases, allowing a credit against such tax in certain cases and waiving the requirement for filing a return with respect to certain premises
Be it enacted by the Council as follows:
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[Consolidated provisions are not included in this Appendix A]
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§ 6. If any credit, exemption from tax or reduction in base rent provided by this local law is held to be invalid or unconstitutional, or would render any portion of chapter 7 of title 11 of the administrative code of the city of New York, as amended by this local law, invalid or unconstitutional for any reason whatsoever, there shall be no such credit, exemption from tax or reduction in base rent, and such chapter 7 shall continue in effect without such credit exemption or reduction in base rent held to be invalid.
§ 7. This local law shall take effect immediately.
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/0-0-0-217654Fetched: 10/25/2026