Occupancy Tax for Low Rent Housing and Slum Clearance

NYC Admin. Code tit. 11, ch. 10

in effect

NYC Admin. Code § 11-1001 Legislative findings.

§ 11-1001 Legislative findings. It is hereby declared that: In certain areas of the city of New York there exist unsanitary or substandard housing conditions owing to overcrowding and concentration of population, improper planning, excessive land coverage, lack of proper light, air and space, unsanitary design and arrangement, or lack of proper sanitary facilities; there is not an adequate supply of decent, safe and sanitary dwelling accommodations for persons of low income; these conditions cause an increase and spread of disease and crime and constitute a menace to the health, safety, morals, welfare and comfort of the citizens of the state, and impair economic values; these conditions cannot be remedied by the ordinary operation of private enterprise; the clearance, replanning and reconstruction of the areas in which unsanitary or substandard housing conditions exist and the providing of decent, safe and sanitary dwelling accommodations in such areas and elsewhere for persons of low income are public uses and purposes for which public money may be spent and private property acquired; therefore the necessity in the public interest for the provisions hereinafter enacted is hereby declared, as a matter of legislative determination.

NYC Admin. Code § 11-1002 Low rent housing and slum clearance; governmental functions.

§ 11-1002 Low rent housing and slum clearance; governmental functions. It is hereby declared as a matter of legislative determination that the clearing of areas in which the conditions described in section 11-1001 of this chapter exist and the furnishing of low rent housing for the occupants thereof be hereafter a function of the government of the city of New York.

NYC Admin. Code § 11-1003 Housing authority; agent for city.

§ 11-1003 Housing authority; agent for city. It is hereby declared that the New York city housing authority be and it hereby is appointed as the agent for the city of New York to carry out the functions described in section 11-1002 of this chapter.

NYC Admin. Code § 11-1004 Definitions.

§ 11-1004 Definitions. When used in this chapter: a. The word "occupation" means the use or possession for a consideration of any premises under any lease, concession, permit, right of access, license to use, or other agreement, for any gainful purpose. b. The word "occupant" means any person who uses or possesses for a consideration any premises under any lease, concession, permit, right of access, license to use or other agreement for any gainful purpose. c. The word "person" means an individual, co-partnership, society, association, joint-stock company, corporation, estate, receiver, assignee, trustee or any other person acting in a fiduciary capacity, whether appointed by a court or otherwise, and any combination of individuals. d. The word "premises" means any real property, or any part thereof, any kind of space, or structure, except premises, as herein defined, which are located in, upon, above or under any public street, highway or public place, separately occupied in the city of New York by any person for his or her own use for gainful purpose or by any concessionaire for such use for gainful purpose, whether by ownership, lease, sublease, profit-sharing arrangement or otherwise. e. The words "rental value" mean the amount of the consideration annually fixed or charged against any person for the occupation of any premises during the period of one year commencing on July sixteenth of the year prior to the year in which the tax is due and terminating on July fifteenth of the year in which the tax is due, or if computed on a basis other than an annual basis, then the amount which would be equivalent to an annual charge for the occupation of the premises. f. The words "non-federal project" shall mean a project not aided or financed in whole or in part by the federal government and where such government does not reserve the right to approve or supervise the construction or operation of the project. g. The words "vending machine" mean a machine which vends or sells tangible personal property; and shall also include but not be limited to amusement devices, automatic sanitary facilities and all other machines vending services.

NYC Admin. Code § 11-1005 Imposition of the tax.

§ 11-1005 Imposition of the tax. a. To provide additional funds for the purpose of fulfilling any contract to make capital or periodic subsidies to the New York city housing authority in aid of a low rent or slum clearance project or for the purpose of paying an indebtedness incurred for a low rent or slum clearance project, every occupant of premises for a year or any part thereof in excess of one month and fifteen days shall pay annually to the commissioner of finance on June twentieth of each year until and including June twentieth, nineteen hundred eighty-one, a tax for each separate premises occupied at the rates computed, with reference to the rental value for separate premises in the city of New York, as specified in the following table: When the rental value is at least: But not more than: The amount of the tax shall be: $1.00 $1,000.99 $2.00 1,001.00 2,000.99 4.00 2,001.00 3,000.99 6.00 3,001.00 4,000.99 8.00 4,001.00 5,000.99 10.00 5,001.00 and over 12.00 b. Where the premises are occupied by vending machines which sell tangible personal property the tax shall be computed as specified in the following table: When the total value of the coins used in such vending machines is: The amount of the tax shall be: $.01 $.20 .02 to .14 incl. .40 .15 to .24 incl. 1.00 .25 and over 2.00 c. Where the premises are occupied by vending machines other than those which sell tangible personal property the tax shall be computed as specified in the following table: When the total value of the coins used in such vending machines is: The amount of the tax shall be: $.01 $.40 .02 and over 2.00

NYC Admin. Code § 11-1006 Exemptions.

§ 11-1006 Exemptions. No tax as imposed by section 11-1005 of this chapter shall be due or payable in any event for the occupation of any of the premises described herein to the extent so occupied and no return need be made therefor pursuant to the provisions of this chapter if any of the following conditions be demonstrated to the satisfaction of the commissioner of finance: 1. That the premises are occupied by: (a) Peddlers. (b) Bootblacks, excluding shoe shine machines or enterprises where services other than the shining of shoes are rendered. (c) Operators of pushcarts. (d) Operators of kiosk or subway stands engaged solely and exclusively in the sale of newspapers, magazines and periodicals, or any combination thereof. (e) Operators of stoop line stands licensed pursuant to chapter two of title twenty of the code. (f) Operators of newspaper stands licensed pursuant to chapter two of title twenty of the code. 2. That the premises are occupied for a period of less than one month and fifteen days during the period of one year preceding July fifteenth of the year in which the tax is due. 3. That the premises are occupied by a co-operative corporation organized under the provisions of the cooperative corporations law of the state of New York, or an agricultural co-operative organized under the authority of the federal government. 4. That the premises are occupied by the state of New York, or any public corporation (including a public corporation created pursuant to agreement or compact with another state or the dominion of Canada), improvement district or other political subdivision of the state where it is the purchaser, user or consumer. 5. That the premises are occupied by the United Nations or other world-wide international organizations of which the United States of America is a member. 6. That the premises are occupied by a corporation, or association, or trust, or community chest, fund or foundation, organized and operated exclusively for religious, charitable, or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, and no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation; provided, however, that nothing in this subdivision shall include an organization operated for the primary purpose of carrying on a trade or business for profit, whether or not all of its profits are payable to one or more organizations described in this subdivision. 7. That the premises are occupied by the United States of America under circumstances which make the premises immune from taxation.

NYC Admin. Code § 11-1007 Returns; payment of taxes.

§ 11-1007 Returns; payment of taxes. On or before the twentieth day of June in each year, every person subject to a tax hereunder, shall file a return with the commissioner of finance on the form to be furnished by the commissioner of finance. At the time of filing such return each person shall pay to the commissioner of finance the tax imposed herein. Such tax shall be due and payable annually upon the twentieth day of June, whether or not a return is filed.

NYC Admin. Code § 11-1008 Presumption and burden of proof.

§ 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.

NYC Admin. Code § 11-1009 Determination of tax by the commissioner of finance.

§ 11-1009 Determination of tax by the commissioner of finance. a. If a return required by this chapter is not filed, or if a return when filed is incorrect or insufficient and the maker fails to file a corrected or sufficient return within twenty days after it is required by a notice from the commissioner of finance, the commissioner of finance shall tentatively determine the amount of tax due from such information as he or she may be able to obtain and, if necessary, may estimate the tax on the basis of external indices. The commissioner of finance shall give notice of the amount so fixed to the person liable for the tax. Unless the person against whom the tax is assessed shall within fifteen days after the giving of such notice apply in writing to the commissioner of finance for a hearing to correct such assessment, such notice shall constitute a final and irrevocable determination of the tax. After such hearing the commissioner of finance shall give notice of his or her decision to the person liable for the tax. b. Such determination and the decision of the commissioner of finance upon any application to correct may be reviewed for error, illegality or unconstitutionality or for any reason whatsoever by a proceeding under article seventy-eight of the civil practice law and rules in the nature of a certiorari proceeding if application therefor is made to the supreme court within thirty days after the giving of notice thereof. Whenever under this chapter a proceeding to review is instituted, it shall not be allowed unless the amount of any tax sought to be reviewed, with penalties thereon, if any, shall be first deposited with the commissioner of finance, and an undertaking filed with the commissioner of finance, in such amount and with such sureties as a justice of the supreme court shall approve, to the effect that if such proceeding be dismissed or the tax confirmed, such person will pay all costs and charges which may accrue in the prosecution of such proceeding.

NYC Admin. Code § 11-1010 Refunds.

§ 11-1010 Refunds. The commissioner of finance shall refund any tax erroneously, illegally or unconstitutionally collected by or paid to him or her, under protest in writing, stating in detail the ground or grounds of the protest, if application therefor shall be made to the commissioner of finance within one year from the payment thereof. For like cause and within the same period a refund may be made on the initiative of the commissioner of finance. Whenever a refund is made the commissioner of finance shall state his or her reasons therefor in writing. A person shall not be entitled to a hearing in connection with any application for a refund if he or she has already been given the opportunity of a hearing as provided in section 11-1009 of this chapter. No refund shall be made of a tax or penalty paid pursuant to a determination of the commissioner of finance as provided in section 11-1009 of this chapter, unless the commissioner of finance, after a hearing as in said section provided, or of his or her own motion, shall have reduced the tax or penalty, or it shall have been established in a proceeding under article seventy-eight of the civil practice law and rules that such determination was erroneous, illegal, unconstitutional, or otherwise improper, in which event a refund with interest shall be made as provided upon the determination of such proceeding. An application for a refund made as herein provided shall be deemed an application for a revision of any tax or penalty complained of and the commissioner of finance may receive evidence with respect thereto. After making his or her determination the commissioner of finance shall give notice thereof to the person interested who shall be entitled to review such determination by a proceeding under article seventy-eight of the civil practice law and rules if application to the supreme court be made therefor within thirty days after such determination and an undertaking shall first be filed with the commissioner of finance in such amount and with such sureties as a justice of the supreme court shall approve, to the effect that if such order be dismissed or the tax confirmed, the applicant for the order will pay all costs and charges which may accrue in the prosecution of the certiorari proceeding.

NYC Admin. Code § 11-1011 Remedies exclusive.

§ 11-1011 Remedies exclusive. The remedies provided by section 11-1009 of this chapter hereof shall be the exclusive remedies available to any person for the review of tax liability imposed by this chapter; and no determination of tax or determination on an application for refund shall be enjoined or reviewed by an action for declaratory judgment, an action for money had and received or by any legal or equitable action or proceeding other than one under article seventy-eight of the civil practice law and rules.

NYC Admin. Code § 11-1012 Reserves.

§ 11-1012 Reserves. In cases where the taxpayer has paid any tax under written protest stating in detail the ground or grounds therefor, or has applied for a refund and an order under article seventy-eight of the civil practice law and rules to review a determination adverse to the taxpayer on the taxpayer's application for refund, or has deposited the amount of tax assessed in connection with a proceeding under section 11-1009 of this chapter the commissioner of finance shall set up appropriate reserves to meet any decision adverse to the city.

NYC Admin. Code § 11-1013 Proceeding to recover tax.

§ 11-1013 Proceeding to recover tax. a. The commissioner of finance may issue a warrant directed to any officer or employee of the department of finance commanding him or her to levy upon and sell the real and personal property of the person from whom the tax is due for the payment of the amount thereof, with penalties, and the cost of executing the warrants, and to return such warrant to the commissioner of finance and to pay to him or her the money collected by virtue thereof, and in the execution thereof such officer or employee shall have all the powers conferred by law upon sheriffs, but he or she shall be entitled to no fee or compensation in excess of the actual expenses paid in the performance of such duty. If a warrant is returned not satisfied in full, the commissioner of finance may from time to time issue new warrants and shall also have the same remedies to enforce the amount due hereunder as if the city had recovered judgment therefor and the execution thereon had been returned not satisfied. A copy of any warrant issued may be filed with the county clerk in any of the counties of the city of New York and thereupon such clerk shall enter in the judgment docket the name of the person mentioned in the warrant and the amount of the tax and penalty for which the warrant is issued and the date when such copy is filed. Thereupon the amount of such warrant so docketed shall become a lien upon the title to and interest in the real and personal property of the person against whom the warrant is issued. b. As an additional or alternate remedy the commissioner of finance may request the corporation counsel to bring an action in the name of the city to enforce payment of a tax or penalty which any person has failed to pay. c. The commissioner of finance, if he or she finds that the interests of the city will not thereby be jeopardized, and upon such conditions as the commissioner of finance may require, may release any property from the lien of any warrant or vacate such warrant for unpaid taxes, additions to tax, penalties and interest filed pursuant to subdivision a of this section, and such release or vacating of the warrant may be recorded in the office of any recording officer in which such warrant has been filed. The clerk shall thereupon cancel and discharge as of the original date of docketing the vacated warrant.

NYC Admin. Code § 11-1014 Notices and limitation of time.

§ 11-1014 Notices and limitation of time. a. Any notice authorized or required under the provisions of this chapter may be given by mailing the same to the person for whom it is intended in a post paid envelope addressed to such person at the address given in the return filed by such person pursuant to the provisions of this chapter or if no return has been filed then to such address as may be obtainable. The mailing of such notice shall be presumptive evidence of the receipt of the same by the person to whom addressed. Any period of time which is determined according to the provisions of this chapter by the giving of notice shall commence to run from the date of mailing of such notice. b. The provisions of the civil practice law and rules relative to limitations of time for the enforcement of a civil remedy shall not apply to any proceeding or action by the city taken to levy, appraise, assess, determine or enforce the collection of any tax or penalty provided by this chapter.

NYC Admin. Code § 11-1015 Penalties and interest.

§ 11-1015 Penalties and interest. a. Any person failing to file a return or corrected return or to pay any tax or any portion thereof that may be required by this chapter shall be subject to a penalty of five times the amount of the tax due, plus five per centum of such tax for each month of delay or fraction thereof, but the commissioner of finance, if satisfied that the delay was excusable, may remit all or any part of such penalty, but not interest. Penalties shall be paid to the commissioner of finance and disposed of in the manner as other receipts under this chapter. Unpaid penalties may be enforced in the same manner as the tax imposed by this chapter. b. Any person filing or causing to be filed any return, certificate, affidavit or statement required or authorized by this chapter, which is wilfully false and any person who shall fail to file a return or to furnish a statement or other information as required under this chapter, shall be guilty of a misdemeanor, punishment for which shall be a fine of not more than one thousand dollars or imprisonment for not more than one year, or both such fine and imprisonment. A certificate of the commissioner of finance to the effect that a tax has not been paid, that a return has not been filed, or that information has not been supplied pursuant to the provisions of this chapter, shall be prima facie evidence thereof.

NYC Admin. Code § 11-1016 General powers of the commissioner of finance.

§ 11-1016 General powers of the commissioner of finance. In the administration of this chapter, the commissioner of finance is authorized to: 1. Make and publish reasonable rules and regulations as may be necessary for the exercise of the commissioner's powers and the performance of the commissioner's duties under this chapter. 2. Assess the tax authorized to be imposed under this chapter. 3. Subpoena and require the attendance of witnesses and the production of books, papers and other documents, and to take testimony and proofs, under oath, with reference to any matter within the line of the commissioner's official duty under this chapter. 4. Delegate the commissioner's functions hereunder to a deputy commissioner of finance or other employee or employees of the department of finance. 5. Prescribe methods for determining the rental values of premises, the occupant of which is taxable pursuant to the provisions of this chapter. 6. Require any person who receives or is entitled to receive a consideration for the occupation of premises to furnish a statement to the commissioner of finance, upon his or her request, containing information as to the name of each occupant and rental value of each for the occupation of such premises. 7. Nothing contained in section 11-1017 of this chapter or in any other provision of this chapter shall be construed to limit the authority of the commissioner of finance, hereby authorized, to furnish any information, whether or not contained in a return, to the tax commission or any other agency or department of the state of New York, or to the treasury department of the United States, or to any agency of the city of New York, or to the district attorney of any county within the city of New York. 8. To extend, for cause shown, the time for filing any return for a period not exceeding twenty days.

NYC Admin. Code § 11-1017 Returns to be secret.

§ 11-1017 Returns to be secret. Except in accordance with judicial order, or upon subpoena issued by a court of competent jurisdiction, it shall be unlawful for the commissioner of finance or any officer or employee of the city to divulge or make known in any manner, any information contained in any return required under this chapter. Nothing herein shall be construed to prohibit the delivery to a taxpayer of a certified copy of any return filed by the taxpayer, nor to prohibit the publication of statistics so classified as to prevent the identification of particular returns, or the inspection by the corporation counsel of the return to any taxpayer who shall bring action or proceeding to set aside or review the tax based thereon, or against whom an action or proceeding has been instituted or is contemplated for the collection of a tax or penalty. Returns shall be preserved for three years and thereafter until the commissioner of finance orders them to be destroyed.

NYC Admin. Code § 11-1018 Disposition of revenue.

§ 11-1018 Disposition of revenue. All revenues and moneys heretofore or hereafter collected resulting from the imposition of taxes and penalties imposed by this chapter shall be deposited in the city treasury, and credited to a separate account. During each fiscal year, an amount not in excess of the amount of the subsidies to be made, and the amount of indebtedness incurred for low rent or slum clearance projects to be paid, during such fiscal year shall be charged to such account and credited to the general fund. No other payments shall be charged to such an account. The mayor may contract to make capital or periodic subsidies to the New York city housing authority in aid of a low rent project, or may incur indebtedness for a low rent slum clearance project, but such periodic subsidies shall not be contracted for a period longer than the life of such project and in no event for more than fifty years. If the amount of any such periodic subsidy shall be equal to or greater than the interest on and the amounts required annually for the payment of the indebtedness contracted by the authority on account of such project in each year, such contract shall constitute a guarantee of the principal of and the interest on such indebtedness, and such contract and the payments thereunder may be pledged by the authority as security in addition to all other security which the authority may give for such bonds. No such contract or periodic subsidies shall be made until the plan for such project shall have been approved in the manner provided by the public housing law.

NYC Admin. Code § 11-1019 Application; construction.

§ 11-1019 Application; construction. If any provision of this chapter shall be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair or invalidate the remainder thereof, but shall be confined in its operation to the provision directly involved in the controversy in which such judgment shall have been rendered. This chapter shall be construed in conformity with the public housing law.

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/0-0-0-12708Fetched: 10/24/2026