NY-GCT General City Law NY

Short title. This chapter shall be known as the "General City

Law."

Term of office of city supervisors. 1. The term of office of

each supervisor hereafter elected in a city shall, notwithstanding the

provisions of such city charter, be two years, and a supervisor shall

only be elected in such city each second year thereafter, except to fill

vacancies.

2. Notwithstanding any provision of subdivision one of this section,

but subject to the mandatory referendum provisions of section

twenty-three of the municipal home rule law, the term of office of each

supervisor hereafter elected in the city of Geneva shall,

notwithstanding the provisions of such city charter, be four years, and

a supervisor shall only be elected in such city each fourth year

thereafter, except to fill vacancies.

Succession to certain city offices. 1. In every city in which

the mayor and president or presiding officer of the local legislative

body are elected at the same time and for the same term by the electors

of the entire city, in case of the removal from office of the mayor, his

death, inability to discharge the powers and duties of the office,

resignation or absence from the city, the powers and duties of the

office shall devolve upon such president or presiding officer for the

residue of the term or until the disability shall cease. When the

powers and duties of the office of mayor shall devolve upon such

president or presiding officer for the residue of the term, he shall

serve as and be the mayor.

In case the person elected mayor shall die, or become unable to

discharge the powers and duties of the office, after his election but

before he shall have qualified as and assumed the office of mayor, the

powers and duties of the office of mayor shall devolve upon the person

elected as such president or presiding officer at the same election and

he shall serve as and be the mayor for the term for which the mayor was

elected.

This subdivision shall not affect the operation of any provision of

law which limits or restricts the exercise by the president or presiding

officer of the powers and duties of the mayor during a limited period of

either absence of the mayor from the city or inability of the mayor to

perform his powers and duties.

2. In every such city, in case of the removal from office of the

president or presiding officer, his death, inability to discharge the

powers and duties of the office, resignation, absence from the city or

when he shall serve as and be the mayor as provided in subdivision one,

the powers and duties of the office shall devolve upon the president pro

tempore or vice-chairman for the residue of the term or until the

disability shall cease. When the powers and duties of the office of

president or presiding officer shall devolve upon such president pro

tempore or vice-chairman for the residue of the term, he shall serve as

and be the president or presiding officer. The provisions of this

subdivision shall apply to cities in which the president or presiding

officer of the local legislative body is elected at the same time and

for the same term as the member selected by such body to be its

president pro tempore or vice-chairman.

This subdivision shall not affect the operation of any provision of

law which limits or restricts the exercise by the president pro tempore

or vice-chairman of the powers and duties of the president or presiding

officer during a limited period of either absence of the president or

presiding officer from the city or inability of the president or

presiding officer to perform his powers and duties.

3. The provisions of this section shall apply notwithstanding section

thirty of the public officers law or any inconsistent provisions of,

a. any general or special law, or

b. any local law, ordinance, or city charter, heretofore or hereafter

adopted, except that a city charter provision in effect before November

fifth, nineteen hundred seventy-five which provides for a vacancy in the

office of mayor to be filled in at the next general election if the

vacancy occurs before the twentieth day of September and otherwise in

the general election held in the following year shall prevail over this

section and a vacancy in the office of mayor shall be filled as provided

in such a charter provision.

Definition. The term "infant" or "minor", as used in this

chapter, shall mean a person who has not attained the age of eighteen

years.

Members of common council; appointments to other city offices. No

member of the common council of any city shall, during the period for

which they were elected, be capable of holding under the appointment or

election of the common council any office the emoluments of which are

paid from the city treasury, or paid by fees or compensation directed to

be paid by any act or ordinance of the common council, but this section

shall not affect the right to any fees or emoluments belonging to any

office, provided, however, that in any city having a city manager or

council-manager form of government in which a mayor and vice-mayor may

be elected or appointed from the membership of its council, such mayor

and vice-mayor may, in addition to the emoluments received as council

member, receive compensation for their services from the city treasury

as mayor and vice-mayor. An officer of any city who violates any

provision of this section shall be guilty of a misdemeanor and on

conviction thereof their office shall be vacant.

Liability of city officials. No official of any city of this

state who shall deposit any moneys coming into his hands by virtue of

his office in any bank, savings bank, national banking association,

trust company, or with any private banker, in accordance with the

provisions of any general or local law or charter, or in accordance with

the official action taken by the governing body or board of any such

city, shall be liable for the loss of any such moneys resulting from the

default or insolvency of any such depositary.

Deposit of city funds. Funds of a city shall be deposited and

secured in the manner provided by section ten of the general municipal

law.

Unlawful offers or agreements by municipal officials or omnibus

lines with respect to omnibus line operations. 1. No officer, employee

or agent of any city or any person acting on his behalf shall, directly

or indirectly, make an offer to or agree with any private owner or

operator of an omnibus line within such city or any person acting on

behalf of such owner or operator, to approve or recommend the approval

of an increase in fare or any other benefit for such owner or operator

at some future time, in consideration of the promise or agreement of

such owner or operator to delay making any application for a fare

increase until some future time, or to enter into a contract with a

labor organization.

2. No private owner or operator of an omnibus line within any city or

any person acting on behalf of such owner or operator shall, directly or

indirectly, make an offer to or agree with any officer, employee or

agent of such city, or any person acting on his behalf, to delay making

an application for a fare increase until some future time, or to enter

into a contract with a labor organization, in consideration of the

promise or agreement of such officer, employee or agent of such city to

approve or recommend the approval of an increase in fares or any other

benefit for such owner or operator at some future time.

3. The violation of any provision of this section shall constitute a

misdemeanor. Any public officer or employee who is convicted of a

violation of this section shall forfeit his office or employment and

shall forever be disqualified from holding any public office or

employment under the state or any political subdivision thereof.

Receipts and disbursements of payrolls. By resolution duly

adopted, the common council or other legislative body of the city, may

determine to enter into a contract to provide for the deposit of the

periodic payroll of the city in a bank or trust company for disbursal by

it in accordance with provisions of section ninety-six-b of the banking

law.

Removal of appointive officers in cities of the third class. No

officer heretofore or hereafter appointed by the mayor of a city of the

third class, or nominated and appointed by such mayor by or with the

consent of the common council of such city, shall be removed or

suspended from office without the approval of such mayor, such approval

to be in writing and filed with the city clerk.

Certain parades and processions forbidden; penalty. All

processions or parades occupying or marching on any street of any city

to the exclusion or interruption of other citizens in their individual

right and use thereof, excepting the National Guard and the police and

fire departments, and the associations of veteran soldiers, are

forbidden, unless written notice of the object, time and route of such

procession or parade be given by the chief officer thereof, not less

than six hours previous to its forming or marching, to the police

authorities of such city; and such police authorities may designate to

such procession or parade how much of the street in width it can occupy

with especial reference to crowded thoroughfares through which such

procession may move; and, when so designated, the chief officer of such

procession or parade shall be responsible that the designation is

obeyed; and it shall be the duty of the police authorities to furnish

such escort as may be necessary to protect persons and property and

maintain the public peace and order. A person wilfully violating any

provision of this section shall be guilty of a misdemeanor, punishable

by a fine not exceeding twenty dollars or imprisonment not exceeding ten

days, or both.

Swearing witnesses. Whenever the common council of a city shall

have appointed a committee of members of their body upon any subject or

matter within the jurisdiction of such common council, or to examine any

officer of the city, in relation to the discharge of his official

duties, or to the receipt or disbursement by him of any moneys in the

discharge of such duties, or concerning the possession or disposition by

him, in his official capacity, of any property belonging to the city; or

to use, inspect or examine any book, account, voucher or document, in

his possession or under his control as such officer, relating to the

affairs or interests of such city, the chairman of such committee is

authorized to administer oaths to all such witnesses as may appear or be

brought before such committee.

Summoning witnesses. The chairman or any other member of any such

committee in his name shall have power to subpoena witnesses.

Law applicable to conduct of elections at which ballot questions

are submitted to all the voters of a city. The provisions of the

election law or any other law relating to the submission of questions at

general elections, so far as the same are applicable and not

inconsistent with this chapter, shall apply to the conduct of all

elections at which questions are submitted to all the voters of a city.

Where a specific provision of law exists in any other law which is

inconsistent with the provisions of the election law, such provision

shall apply unless a provision of the election law specifies that such

provision of the election law shall apply notwithstanding any other

provision of law.

Licenses to adult blind persons. The mayor of any city shall

have the power to issue a license to any adult blind person for the

vending of goods, or newspapers in such places as he or she may set

aside for this purpose. The license shall be issued for a term of one

year and no charge shall be made for the license. A license shall not be

issued to a blind person unless he or she is a resident for three years

in the city in which application for such license is made and is a

citizen of the United States or a noncitizen lawfully admitted for

permanent residence in the United States.

This license shall be revocable only for cause.

Use of soft coal in public institutions. No public institution

maintained by the state within the corporate limits of any city of the

second class, shall use or burn bituminous coal in the operation of any

of its departments, provided that the local ordinances of any such city

forbid the use thereof.

Money for celebration of legal holidays in cities. The common

council of any city is hereby authorized to appropriate and set aside

each year such sums it may deem proper for the purpose of providing for

the due and proper observance of any legal holiday in such city.

Money for tercentennial celebrations. The common council of

any city is hereby authorized to appropriate and set aside such sums as

it may deem proper in order to celebrate the due and proper observance

of tercentennial celebrations commemorating the founding of the

community.

Moneys for Memorial and Veterans days; how expended. The moneys

appropriated by a city for observance of Memorial and Veterans days

therein pursuant to section twelve of this chapter shall be expended

under the direction of a board composed of the mayor and the commanders

and quartermasters of the Grand Army posts, the American Legion, the

United Spanish War Veterans camps, the Veterans of Foreign Wars of the

United States, the Army and Navy Union of the United States, the Marine

Corps League, Inc., the Catholic War Veterans, Inc., the Italian

American War Veterans of the United States, Incorporated, the Jewish War

Veterans of the United States and commanders and treasurers of Sons of

Veterans, Military Order of the Purple Heart, Inc., Disabled American

Veterans camps, AMVETS, American Veterans of World War II, Masonic War

Veterans of the State of New York, Inc., Veterans of World War I of the

United States of America Department of New York, Inc., Polish-American

Veterans of World War II, Amsterdam, N. Y., Inc., Polish-American

Veterans of World War II, Schenectady, N. Y., Inc., Polish Legion of

American Veterans, Inc., United Veteran's Association of America,

Incorporated, Vietnam Veterans of America and the United Veterans

Memorial and Executive Committee of such city. The whole amount of such

money appropriated or any part thereof may be spent by such board in

observance of Memorial and Veterans days. Bills properly verified for

all claims and expenditures arising under section twelve of this chapter

or under this section, shall be presented to and audited by such board

and shall be paid by the common council of any such city. The moneys

appropriated shall be raised by tax on the real and personal property

liable to taxation in any such city in the same manner as the ordinary

expenses of maintaining the city government.

Moneys for maintaining the conference of mayors and other city

officials of the state of New York and any of its activities. The common

council of any city is hereby authorized to appropriate and expend

annually, from moneys raised by taxation in such city, a sum to meet the

actual and necessary expenses of maintaining and continuing the

conference of mayors and other city officials of the state of New York

and any of its activities, in this state, for the purpose of devising

practicable ways and means for obtaining greater economy and efficiency

in the government thereof. The moneys thus appropriated shall be raised

by tax on the real and personal property liable to taxation in any such

city in the same manner as other city expenses.

Publicity fund. Any city may establish a publicity fund of

such amount as the city council or other governing body may by

resolution direct, to be expended for the purpose of advertising the

advantages of such city as a winter and summer resort, or for the

commemoration programs of historical events, or otherwise, including the

necessary and legitimate expense of securing the designation of such

city as the place for holding the convention or meeting of any

organization or society, and for such other and additional purposes as

may tend to promote the general commercial and industrial welfare of the

city, and for that purpose may raise by taxation a sum not exceeding

twenty-five thousand dollars per annum to be assessed, levied and

collected in the same manner that other city taxes are assessed, levied

and collected. Notwithstanding the provisions of this section, the city

council of any city may by local law establish a publicity fund in

excess of twenty-five thousand dollars per annum, as such local law

shall direct. Such local law shall be subject to a referendum on

petition. Such sum shall be raised by taxation and shall be assessed,

levied and collected in the same manner that other city taxes are

assessed, levied and collected. Provided, however, that if the city

council of any city with a population of fifty thousand or less

establishes, by local law, a publicity fund in excess of fifty thousand

dollars, such local law shall become operative only after it shall be

adopted after submission to the qualified voters of the city, and due

adoption thereof by a majority of the qualified voters of the city

voting thereon at a general election.

Power of cities to provide moneys to replace revenues from

excise taxes. The common council or other governing body of any city, in

which the trafficking in liquor is prohibited wholly or partly may

raise, as long as the trafficking in liquor is prohibited, an amount not

exceeding the revenue derived from excise taxes on alcoholic beverages

in the last year in which the excise taxes were received. Such amount

to be raised shall be included in the tax levy in addition to all other

sums which the common council or other governing body is authorized to

raise, any provision of the city charter to the contrary

notwithstanding.

In a city having a board of estimate and apportionment, action by the

common council or other governing body under this section shall not be

taken except with the consent of such board.

Expenses of meeting rooms for veterans' and other

organizations. Any city may appropriate and make available a sum of

money not exceeding five hundred dollars in any one year for each

chapter, post, camp or garrison, as the case may be, of the Grand Army

of the Republic, the United Spanish War Veterans, the Veterans of

Foreign Wars, the American Legion, the Disabled American Veterans, the

Military Order of the Purple Heart, Inc., the Army and Navy Union of the

United States, the Marine Corps League, AMVETS, American Veterans of

World War II, the Italian American War Veterans of the United States,

Incorporated, Veterans of World War I of the United States of America

Department of New York, Inc., Polish-American Veterans of World War II,

Amsterdam, N. Y., Inc., Polish-American Veterans of World War II,

Schenectady, N. Y., Inc., Polish Legion of American Veterans, Inc., the

Jewish War Veterans of the United States, Inc., the Catholic War

Veterans, Inc., Masonic War Veterans of the State of New York, Inc., the

American Gold Star Mothers, Inc., Regular Veterans Association, Inc.,

the Viet Nam Veterans of America, the Eastern Paralyzed Veterans

Association, the 369th Veterans Association, Inc., the Tri-County

Council of Vietnam Veterans, the National Congress of Puerto Rican

Veterans, the Navy Seabee Veterans of America, the Korean War Veterans

Association, the Women's Army Corps Veterans Association, or the Navy

Club of the U.S.A., located within its boundaries, for the purpose of

assisting in defraying the rental or maintenance expenses, or both, of

rooms for the holding of meetings of any such post, camp, garrison or

chapter. All sums hereby authorized to be expended shall be

appropriated, raised and expended, in the same manner as moneys for

other municipal expenses in the city are appropriated, raised and

expended.

Moneys for maintaining the municipal electric utilities

association of the state of New York and any of its activities. The

common council of any city or the board in control of any electric

utility owned and operated by the city is hereby authorized to

appropriate and expend annually from moneys derived from the operation

of the said utility a sum to meet its proportionate share of the actual

and necessary expenses of maintaining and continuing the municipal

electric utilities association of the state of New York and any of its

activities, in this state, for the purpose of devising practical ways

and means for obtaining greater economy and efficiency in the operation

of the utility.

Moneys for maintaining the New York State Assessors

Association and any of its activities. The common council of any city is

hereby authorized to appropriate and expend annually a sum to meet its

proportionate share of the actual and necessary expenses of maintaining

and continuing the New York State Assessors Association and any of its

activities, in this state, for the purpose of the improvement of

assessment administration.

Moneys for maintaining statewide associations of local

officials and any of their activities. The common council of any city is

hereby authorized to appropriate and expend annually a sum to meet its

proportionate share of the actual and necessary expenses of maintaining

and continuing any state-wide, non-profit association of local officials

whose activities are designed to improve local administration in this

state.

Permits for erection of booths and arches. The mayor of any city

of the first class or the commissioner of transportation in the city of

New York, may, in his discretion, grant temporary permits for the

erection of booths, stands, arches, overhead passageways, or flagstaffs

for the stringing of flags or banners, upon or over the sidewalks or

streets of such city for the purpose of a public celebration,

exposition, fair, political demonstration or any charitable or patriotic

drive, function or celebration; provided, however, that no such permit

shall be granted for the erection of any such structure or device which

is to be used in whole or in part for business or commercial advertising

purposes. No such permit shall be granted by virtue of this section

without the consent of the owners of the abutting property constituting

more than one-half of the foot frontage upon both sides of such street

in the block formed by the nearest cross-streets on each side of such

structure or erection.

Firefighters moving from one city to another. The firefighters

of the different cities of this state, in case of removal from one city

to another, shall be allowed the time which they have served as such

firefighters in the city they left, in the city to which they have

removed, upon producing a certificate of such service, signed by the

chief of the city so left, and being appointed firefighters in the city

to which they have removed.

Term of service; how reckoned. When any such firefighter shall

have served as such for so long a time thereafter as shall make the

whole term of service the same as required by law of firefighters

residing in the city removed to, he shall be entitled to all the

privileges and exemptions secured by law to the firefighters of the

cities of Albany and New York.

Volunteer members of fire companies. 1. Except as otherwise

provided in a city charter or other special or local law, volunteer

members of a fire company shall be elected and appointed as provided in

this section.

2. The board of fire commissioners or other body or officer having

control of the fire department shall appoint residents of the city as

the volunteer members of any newly organized fire company. Thereafter,

the fire company may elect other eligible persons, including city

officers, as volunteer members. The election shall be pursuant to the

by-laws, if any, of the fire company; otherwise, by a three-fourths vote

of the members of the fire company present and voting at a regular or

special meeting thereof. The membership of any person so elected shall

become effective when approved by resolution of the board of fire

commissioners or such other body or officer. Membership shall be deemed

to have been approved pursuant to this subdivision in the event that no

action is taken by such board, body or officer, either approving or

disapproving, within thirty days after service of written notice of

election to membership shall have been made by the secretary of the fire

company upon the chairman of such board or body, or upon such officer,

either personally or by mail.

3. Any person elected to membership as a volunteer member of a fire

company shall be a resident of the city or of territory outside the city

which is afforded fire protection by the fire department of the city, or

any fire company thereof, pursuant to a contract for fire protection,

except as otherwise provided in subdivision six.

4. The membership of a volunteer member of a fire company shall

terminate when he ceases to be a resident of the city or of any

territory outside the city which is afforded fire protection by the fire

department of the city, or any fire company thereof, pursuant to a

contract for fire protection, except as otherwise provided in

subdivision five.

5. Any fire company may authorize the continued membership of any

volunteer member where such member notifies the secretary of his or her

fire company (a) that he or she plans to change his or her residence to

territory which is not in the city and is not protected by the fire

department of the city, or any fire company thereof, pursuant to a

contract for fire protection, and (b) that by reason of his or her

residence in the vicinity and his or her usual occupation he or she will

be available to render active service as a volunteer firefighter in the

city or in territory outside the city which is afforded fire protection

pursuant to a contract for fire protection by the fire department of the

city, or a fire company thereof. Such authorization shall be pursuant to

the by-laws, if any, of the fire company of which he or she is a member,

otherwise by a three-fourths vote of the members of such fire company

present and voting at a regular or special meeting thereof. Such

authorization shall not become effective unless approved by resolution

of the board of fire commissioners or other body or officer hereinabove

mentioned. Any membership continued pursuant to the provisions of this

subdivision shall terminate when the member cannot meet either the

requirements of this subdivision or the residence requirements of

subdivision three. In the case of a city which adjoins another state,

the term "vicinity", as used in this subdivision, includes territory in

this state and territory in the adjoining state.

6. A person who cannot meet the residence requirements of subdivision

three of this section may be elected to membership as a volunteer member

of any fire company of the fire department if by reason of his or her

residence in the vicinity and his or her usual occupation he or she will

be available to render active service as a volunteer firefighter in the

city or in territory which is afforded fire protection pursuant to a

contract for fire protection by the fire department of the city or a

fire company thereof. Such authorization shall be pursuant to the

by-laws, if any, of the fire company; otherwise by a three-fourths vote

of the members of the fire company present and voting at a regular or

special meeting thereof. Such authorization shall not become effective

unless approved by resolution of the board of fire commissioners or

other body or officer hereinabove mentioned. The membership of any

volunteer member elected pursuant to the provisions of this subdivision

shall terminate when the member cannot meet either the requirements of

this subdivision or the residence requirements of subdivision three. In

the case of a city which adjoins another state, the term "vicinity", as

used in this subdivision, includes territory in this state and territory

in the adjoining state.

7. The membership of any volunteer firefighter shall not be continued

pursuant to subdivision five of this section, and persons shall not be

elected to membership pursuant to subdivision six of this section, if,

by so doing, the percentage of such non-resident members in the fire

company would exceed forty-five per centum of the actual membership of

the fire company.

8. The legislative body of the city, or the board of fire

commissioners or other body or officer hereinabove mentioned subject to

approval of such legislative body, by resolution may restrict the

membership of volunteer members in any or all of the fire companies of

the fire department to residents of the city. Any volunteer member who

then resides in territory outside the city shall cease to be a member of

any fire company to which the restriction is applicable unless the

resolution provides that his membership shall continue during the

existence of any lawful contract for fire protection to such territory

by his company or the fire department or during the period in which he

may continue to meet the requirements of subdivision three, five or six.

9. Residents of outside territory protected pursuant to a contract for

fire protection who have been elected to volunteer membership, and

non-residents whose volunteer memberships have been authorized or

continued pursuant to subdivision five or six, shall have all the

powers, duties, immunities, and privileges of resident volunteer

members, except (1) they may not be elected or appointed to any office

of the fire department which is required by law to be held by an elector

of the city, (2) non-residents of the state may not be appointed or

elected to any office in the fire company or fire department, and (3) a

non-resident of this state whose membership has been continued pursuant

to subdivision five of this section, or a non-resident of this state who

was elected to membership pursuant to subdivision six of this section,

shall not be considered to be performing any firemanic duty, or to be

engaged in any firemanic activity, as a member of the fire company while

he or she is outside of this state unless and until he or she has first

reported to the officer or firefighter in command of his or her fire

department, or any company, squad or other unit thereof, engaged or to

be engaged in rendering service outside this state, or has received

orders or authorization from an officer of the fire department or fire

company to participate in or attend authorized activities outside of

this state in the same manner as resident members of the fire company.

10. A person shall not be eligible to volunteer membership in more

than one fire company at one time.

11. The term "contract for fire protection" as used in this section

means one under which a cash consideration is received by the city or by

the fire department or a fire company thereof for the furnishing of fire

protection to an area outside the city. Any such contract shall be

deemed in full force and effect for the purposes of this section if

negotiations are pending for the renewal thereof.

12. The provisions of this section shall not be deemed to authorize

the election of any person as a member of a fire company or the

continuance of membership in a fire company as herein provided if such

election or continuance of membership shall be contrary to the by-laws,

rules or regulations of the fire company or of the fire department of

the city

13. Any person:

(1) who was recognized prior to the first day of January, two thousand

eleven, as a volunteer member of any fire company of a city subject to

the provisions of this section by the governing board or board of fire

commissioners of the city or by the officers and members of his fire

company, and

(2) who rendered active service with such fire company between such

dates, and

(3) who was, at the time of his or her election to membership, a

resident of the city or of territory outside the city which was afforded

fire protection by the fire department of the city, or any fire company

thereof, pursuant to a contract for fire protection, or who was a

non-resident who was elected to membership or who was continued as a

member, pursuant to the provisions of subdivision five or six of this

section, shall for all purposes in law be considered to have been duly

elected and approved, or continued, as a member in such fire company as

of the date of such approval, if any, and, if none, then as of the date

of such election or, in the case of a continuance, as of the date of the

approval, if any, by the board of fire commissioners or the governing

board, and, if none, as of the date of authorization of continuance by

the fire company; notwithstanding that there may have been some legal

defect in such election, or the proceedings precedent thereto, or a

failure of the board of fire commissioners or governing board to approve

such member, or approve the continuance of membership of such member, as

provided by the law in force at the time of such election, or

continuance, and the status of such person as a volunteer firefighter as

of such date is hereby legalized, validated and confirmed. This

subdivision shall not apply to a person, if any, whose volunteer

membership in a fire company was disapproved by the board of fire

commissioners or declared invalid by a court of competent jurisdiction

prior to the first day of January, two thousand eleven.

14. (a) It shall be an unlawful discriminatory practice for any

volunteer fire department or fire company, through any member or members

thereof, officers, board of fire commissioners or other body or office

having power of appointment of volunteer firefighters in any fire

department or fire company pursuant to this section, because of the

race, creed, color, national origin, sex or marital status of any

individual, to exclude or to expel from its volunteer membership such

individual, or to discriminate against any of its members because of the

race, creed, color, national origin, sex or marital status of such

volunteer members.

(b) Any person claiming to be aggrieved by an unlawful discriminatory

practice pursuant to this section may by himself or his attorney at law

make, sign and file with the state division of human rights, a verified

complaint which shall set forth the particulars of the alleged unlawful

discriminatory practice and contain such other information as the

division of human rights may require. The division shall thereupon cause

to be made an investigation and disposition of the charges pursuant to

the provisions of article fifteen of the executive law.

Computation of pensions in certain retirement funds.

Notwithstanding the provisions of any other law, general or special, the

members of every teachers' retirement system in all cities of the state

shall, when retired pursuant to the law governing such system, receive a

pension, if lawfully entitled thereto, based on the average annual

compensation earnable as a teacher during the five years immediately

preceding the date of his retirement, or the average annual compensation

earnable as a teacher during any ten consecutive years of state service,

said ten years to be selected by the member prior to date of retirement.

Minimum service retirement benefits for certain sanitation

department employees in cities and who are members of pension or

retirement systems maintained by such cities. 1. For the purposes of

this section the uniformed force of a city department of sanitation or

similar department or agency shall be deemed to consist of

sanitationman, assistant foreman, foreman, district superintendent,

senior superintendent, supervising superintendent, principal

superintendent, city superintendent, director of operations and general

superintendent.

2. Notwithstanding the provisions of any general, special or local

law, charter or administrative code to the contrary, and in lieu of any

lesser amount otherwise prescribed, any person:

(a) who is a member of the uniformed force of the department of

sanitation or similar department or agency of a city, and is a member of

a pension or retirement system maintained by such city; and

(b) who, by reason of a plan or option selected by him or otherwise

made applicable to him pursuant to or by the administrative code or

charter or other local provisions of law governing the rate of

contribution and eligibility for service retirement of members of such

uniformed force who are members of such city-maintained pension or

retirement system:

(1) is required to make contributions to such system at a rate

calculated on the basis of a service-fraction of not less than one

one-hundredth of his final compensation under such system; and

(2) is eligible for retirement for service upon completion of a

minimum of twenty-five years of service in such uniformed force as a

member of such system; and

(c) who has completed at least twenty-five years of service in such

uniformed force as a member of such system;

shall, upon retirement for service, receive, on account of the first

twenty-five years of service in such uniformed force, a pension or

retirement allowance which shall, subject to the provisions of this

section, be equal to one-half of his annual salary or compensation when

so retired.

3. Where a city-maintained pension or retirement system for such

members of such uniformed force of such city provides, upon retirement

for service, for a retirement allowance consisting of a pension (with or

without a pension for-increased-take-home-pay) plus an annuity which is

the actuarial equivalent of the member's accumulated contributions or

accumulated deductions at the time of his retirement, then in that event

there shall be added by the city, whenever required, a further pension

of such amount which, together with the member's annuity, shall be

sufficient to provide him with a retirement allowance equal to one-half

of his annual salary or compensation when so retired. For the purpose

only of determining the amount of the additional pension contributions

by the city that may be required, the member's annuity, if any, shall be

computed, as it would be, (a) if it were not reduced by the actuarial

equivalent of any outstanding loan, (b) if it were not increased by the

actuarial equivalent of any additional contributions, (c) if it were not

reduced by reason of the member's election to decrease his annuity

contributions in order to apply the amount of such reduction in payment

of his contributions for old-age and survivors insurance coverage, (d)

as it would be without any optional modification.

4. Where additional retirement benefits are payable under the

city-maintained pension or retirement system, such additional benefits

shall be paid, for service in addition to and in excess of twenty-five

years of service, in addition to the minimum retirement benefits

required to be paid by this section.

5. The provisions of this section shall not apply to members of the

New York state employees' retirement system.

Operation of crematories for disposal of garbage. A crematory in

any city or within ten miles of the corporate limits of any city, owned

or controlled by any person or corporation or by a city, for the

treatment or consuming of garbage or other refuse matter or offal, dead

animals or fish, shall be so operated by the use of coke, charcoal, or

other fuel device and by such appliances and methods that the offensive

and noxious gases and fumes arising from the consumption or treatment of

such garbage or other refuse matter or offal, dead animals or fish shall

be burned or disposed of without offense or danger to the persons

residing in the neighborhood of such crematory. The city authorities or

the person or corporation owning or controlling such crematory shall

cause the necessary devices, and fuel or other supplies to be furnished

for the consumption or proper disposal of such gases and fumes. Any city

authority or other person or corporation owning or controlling such

crematory and any city employee or other person operating such a

crematory who shall allow or permit such gases or fumes arising from the

consumption of such garbage or other matter to escape and become

offensive or dangerous to the persons residing in the neighborhood of

such crematory, shall be guilty of a misdemeanor and shall upon

conviction be punished by a fine of not less than one hundred dollars

nor more than two hundred and fifty dollars for each day that such

offensive or noxious gases or fumes are permitted or allowed to escape,

or by imprisonment for not more than one year, or both.

License to operate moving picture apparatus. It shall not be

lawful for any person or persons, save as excepted in section eighteen-a

of this article, to operate any moving picture apparatus and its

connections in a city of the first class unless such person or persons

so operating such apparatus is duly licensed as hereinafter provided.

Any person desiring to act as such operator shall make application for a

license to so act to the mayor or licensing authority designated by the

mayor, unless the charter of said city so designates, which officer

shall furnish to each applicant blank forms of application which the

applicant shall fill out. Such officer shall make rules and regulations

governing the examination of applicants and the issuance of licenses and

certificates. A license shall not be granted to an applicant unless he

shall have served as an apprentice under a licensed operator, for a

period of not less than six months prior to the date of the application;

the application must be made in writing, and contain a verified

statement to that effect; it must be accompanied by the affidavit of the

licensed operator to the same effect; before entering upon the period of

apprenticeship the applicant must register his name and address with the

officer issuing such license. The applicant shall be given a practical

examination under the direction of the officer required to issue such

license and if found competent as to his ability to operate moving

picture apparatus and its connections shall receive within six days

after such examination a license as herein provided. Such license may be

revoked or suspended at any time by the officer issuing the same. Every

license shall continue in force for one year from the date of issue

unless sooner revoked or suspended. Every license, unless revoked or

suspended, as herein provided, may at the end of one year from the date

of issue thereof be renewed by the officer issuing it in his discretion

upon application and with or without further examination as he may

direct. Every application for renewal of license must be made within the

thirty days previous to the expiration of such license. With every

license granted there shall be issued to every person obtaining such

license a certificate, certifying that the person named therein is duly

authorized to operate moving picture apparatus and its connections. Such

certificate shall be displayed in a conspicuous place in the room where

the person to whom it is issued operates moving picture apparatus and

its connections. No person shall be eligible to procure a license unless

he shall be of full age. Any person offending against the provisions of

this section, as well as any person who employs or permits a person not

licensed as herein provided to operate moving picture apparatus and its

connections, shall be guilty of a misdemeanor and upon conviction

thereof shall be punished by a fine not exceeding the sum of one hundred

dollars, or imprisonment for a period not exceeding three months, or

both.

Nothing contained in section eighteen shall be considered to

apply to any so-called miniature motion picture apparatus which uses

only an enclosed incandescent electric lamp and approved acetate of

cellulose or slow-burning films, and is of such construction that films

ordinarily used on full-sized commercial picture apparatus cannot be

used therewith.

Admission of children to theatres. The local legislative body

of any city by a majority vote may provide by local law, subject to the

provisions of this section, for the licensing of theatres in such city

wherein there shall be exhibited those films which have been licensed by

the education department of the state of New York to admit children over

the age of eight years and under the age of sixteen years, unaccompanied

by a parent or guardian or other adult person.

No child under the age of sixteen years shall be admitted to any

theatre unaccompanied by a parent, guardian or other adult person,

unless such theatre is licensed pursuant to and complies with the terms

of a local law adopted pursuant to this section. Any such local law, and

every license issued thereunder, shall require:

1. That a separate section of seats shall be set aside on the main or

orchestra floor by the owner, operator, or management of such theatre

and used exclusively for children, to which adults shall not be

admitted. Such section of seats shall be specified in the license, but

provision may be made therein for varying the size of such section at

different periods of time.

2. A seat in such section shall be provided for every such child

admitted to the theatre.

3. Such children shall not be admitted to such a theatre during the

time when their school classes within the city are in session.

4. One matron and such other assistants as may be specified in such

local law, shall be provided by such owner, operator, or management of

such theatre for the supervision of such children. Such matron shall be

licensed by such a city and the license fee, not exceeding two dollars,

shall be paid by such owner, operator, or management of such theatre.

Such local law may provide other and additional conditions or

limitations but such conditions or limitations shall not require any

additional approval of and shall not prohibit the exhibition of any

motion picture film duly licensed by the education department of the

state of New York.

Such a local law may provide for the enforcement thereof, and may

prescribe penalties for violations thereof or of licenses issued

thereunder.

The admission of a child between eight and sixteen years of age to a

theatre licensed under authority of a local law adopted pursuant to the

provisions of this section, where such theatre complies with the terms

of this section and of the license, shall not be deemed a violation of

the provisions of section 260.20 of the penal law.

The common council in all cities of the third class shall have

the power, upon application, in writing, of the property owners, owning

at least two-thirds of the number of feet fronting or abutting upon the

street and along the line of any proposed improvement for the

construction of an improved system of street lighting, to establish such

special lighting district or districts for the proposed system of street

lighting, and from time to time may alter or extend the same, with full

power to order such construction and installation and to enter into a

contract for lighting in such district or districts so established or

extended as they may deem proper or expedient.

The amount of any such contract that may be entered into for such

special lighting, pursuant to the provisions of this act, shall be

assessed, levied and collected upon and between the taxable property in

said city and the district or districts respectively, in the same manner

and by the same officers as city taxes, charges or expenses for said

city are now assessed, levied and collected.

The common council shall, by ordinance, apportion the expenses that

shall be borne by the property fronting or abutting upon the street and

along the line of the proposed system or systems, and the city at large;

but in no event shall the property fronting or abutting upon the street

or streets along the line of the proposed system or systems be charged

less than fifty per centum for such charges or expenses, nor more than

the per centum specified in the application and agreed to by the

property owners.

Duty of street vendors to keep the sidewalk and street clean.

Notwithstanding any other provision of law, any city which has a local

law or ordinance in relation to responsibility for maintenance of

sidewalk and street cleanliness shall apply such law or ordinance or

provisions similar thereto to any licensed or unlicensed street vendor

using areas of sidewalks and streets subject to such law or ordinance.

General grant of powers. 1. Every city is granted power to

regulate, manage and control its property and local affairs and is

granted all the rights, privileges and jurisdiction necessary and proper

for carrying such power into execution. No enumeration of powers in this

or any other law shall operate to restrict the meaning of this general

grant of power, or to exclude other powers comprehended within this

general grant.

2. Whenever the constitutionality of any local law, ordinance, rule or

regulation of a city is brought into issue upon a trial or hearing of

any civil cause of action or proceeding in any court, and the city is

not a party to such action or proceeding, notice shall be served upon

the city in accordance with section one thousand twelve of the civil

practice law and rules.

Grant of specific powers. Subject to the constitution and

general laws of this state, every city is empowered:

1. To contract and be contracted with and to institute, maintain and

defend any action or proceeding in any court.

2. To take, purchase, hold and lease real and personal property within

and without the limits of the city; to acquire pursuant to the

provisions of the eminent domain procedure law, real property within or

without the limits of the city for the construction, maintenance and

operation of a sewage disposal plant, together with necessary rights of

way for extending its sewage system to, and connecting the same with

such disposal plant, to acquire or purchase real property and/or

personal property within or without the limits of the city necessary for

the construction, maintenance and operation of a water supply system for

such city together with necessary rights of way for extending its water

supply system to and connecting the same with a source or sources of

water supply; to acquire by purchase, if the city is able to agree with

the owners on the terms thereof, and otherwise in the manner provided by

the eminent domain procedure law, real property within or without the

limits of the city for the construction, maintenance and operation of

drainage channels and structures for the purpose of flood control, when

plans for such purpose have been approved by the state department of

environmental conservation, together with necessary rights of way for

extending such channels and structures; and also to acquire real and

personal property within the limits of the city, for any public or

municipal purpose, and to sell and convey the same, but the rights of a

city in and to its water front, ferries, bridges, wharf property, land

under water, public landings, wharves, docks, streets, avenues, parks,

and all other public places, are hereby declared to be inalienable,

except in the cases provided for by subdivision seven of this section.

Notwithstanding any other provision of law, general, special or local,

cities with a population of one million or more inhabitants shall have

the additional power to acquire any property and the franchises of any

person, firm or corporation situated within such city, used and usable

in the operation of omnibus lines which are entirely within and do not

extend beyond the boundaries of such city, the immediate acquisition of

which property and franchises is determined by the board of estimate or

other appropriate governing body of such city to be necessary to serve

the public convenience through the provision of adequate omnibus

transportation, notwithstanding the fact that such property and

franchises were or are devoted to a public use. The term "property" as

used in this subdivision is defined to include lands, waters, rights in

lands or waters, structures, franchises and interests in land, including

lands under water and riparian rights, and any and all other things and

rights usually included within the said term and includes also any and

all interests in such property less than full title, such as easements

permanent or temporary, right-of-way, uses, leases, licenses and all

other incorporeal hereditaments and every estate, interest or right

legal or equitable, and omnibuses, rolling stock and any other form of

real or personal property. Acquisition of such property shall be in

accordance with the provisions of the eminent domain procedure law.

Notwithstanding the provisions of any general, special or local law to

the contrary, such city may authorize, issue and sell obligations,

pursuant to the local finance law, to pay for the cost of any

acquisition or acquisitions of such property used and usable in the

operation of omnibus lines provided, however, that no such obligations

shall be authorized, issued, sold or refunded after September thirtieth,

nineteen hundred sixty-three, except, however, that such obligations may

be authorized, issued, sold or refunded by such city pursuant to such

law after such date, to pay for the cost of any acquisition or

acquisitions of such property, title to which vested in such city prior

to July first, nineteen hundred sixty-two. The maximum period of

probable usefulness for each such object or purpose for which

obligations may be issued hereunder is hereby determined to be as

follows:

a. The acquisition of real property, thirty years.

b. The acquisition of omnibuses and other necessary personal property,

five years.

c. The acquisition of franchises, five years.

Notwithstanding any general, special or local law to the contrary, the

city of New York is hereby required to acquire by condemnation, and to

maintain and operate, all or part of the plants, properties, mains,

pipes, facilities, easements, franchises and other real or personal

property of the Jamaica Water Supply Company constituting or related to

the water distribution system located in the city of New York,

notwithstanding the fact that such property or part thereof was or is

devoted to a public use. Notwithstanding any general, special or local

law to the contrary, title to the property condemned under the preceding

sentence shall vest in the city of New York and compensation shall be

paid only (a) upon a decision by the supreme court that compensation for

the property so condemned shall be determined solely by the income

capitalization method of valuation, based on the actual net income as

allowed by the public service commission, and (b) upon such court's

determination of the amount of such compensation, based upon the income

capitalization method, entry of the final judgment, the filing of the

final decree, and the conclusion of any appeal or expiration of the time

to file an appeal related to the condemnation proceeding. Should any

court determine that a method of compensation other than the income

capitalization method be utilized, or if the proposed award is more than

the rate base of the assets taken in condemnation as utilized by the

public service commission in setting rates and as certified by the

public service commission, the city of New York may withdraw the

condemnation proceeding without prejudice or costs to any party.

2-a. To make and execute by its local governing body, a lease or

leases of space in any building owned by the city for a term or terms of

not to exceed three years, provided that not more than one-half of the

space in any such building may be so leased to any one person and

provided that the annual rent does not exceed the sum of five thousand

dollars. Any such lease may be made without holding a public auction or

requiring the submission of sealed bids therefor, but no such lease

shall be made and executed unless notice of the proposed leasing is

published as required by law for three days in any seven day period.

Such notice shall contain a summary of the terms and conditions of the

proposed lease which shall include a statement of the area of space

proposed to be leased, the location of the building in which such space

is contained and the rent to be paid therefor.

3. To take by gift, grant, bequest or devise and to hold and

administer real and personal property within and without the limits of

the city, absolutely or in trust for any public or municipal purpose,

upon such terms and conditions as may be prescribed by the grantor or

donor and accepted by the city.

4. To levy and collect taxes on real and personal property for any

public or municipal purpose.

5. To spend money for any public or municipal purpose; to pay or

compromise claims equitably payable by the city, though not constituting

obligations legally binding on it, but it shall have no power to waive

the defense of the statute of limitations or to grant extra compensation

to any public officer, servant or contractor.

6. To establish and maintain sinking funds for the liquidation of

principal and interest of any indebtedness.

7. To lay out, establish, construct, maintain, operate, alter and

discontinue streets, sewers and drainage systems, water supply systems,

and lighting systems, for lighting streets, public buildings and public

places, and to lay out, establish, construct, maintain and operate

markets, parks, playgrounds and public places, and upon the

discontinuance thereof to sell and convey the same, and the city council

or other body constituting the local authorities of any city having a

population of less than one million, notwithstanding the provisions of

any special or local act, may acquire on its behalf by purchase or by

condemnation any water supply system owned and operated by a waterworks

corporation within the limits of such city, and where such water supply

system extends beyond the limits of such city, any such city may acquire

on its behalf by purchase or by condemnation the portion of the water

supply system within the limits of such city, and may pay the purchase

price or award therefor wholly or partly by the assumption of

outstanding bonds of such waterworks corporation, and to cause the

necessary explorations, investigations, examinations, surveys, maps,

plans, specifications and reports for its proposed water supply systems

or extensions thereof to be made and for such purposes by its officers,

agents, servants or employees may enter at all times upon any lands or

waters, subject to liability for all damages done.

7-a. To sell and convey the water supply and distribution system of

the city, or any part thereof, to a water authority, a county water

district or a joint water works system established pursuant to article

five-B of the general municipal law. The proceeds of such sale shall be

deposited in a reserve fund established for the purpose of retiring

outstanding obligations issued by the city to finance the cost of the

facilities sold and shall be expended only for such purpose, except as

provided below. If the proceeds exceed the sum of all installments of

principal of and interest on such indebtedness due or to become due, or

if, when all such outstanding obligations shall have been retired, any

moneys remain unexpended in the reserve fund, such excess moneys may be

used for any city purpose.

8. To control and administer for any business, commercial, maritime or

public purpose the waterfront and waterways of the city and to

establish, maintain, operate and regulate for any such purpose or

purposes docks, piers, wharves, warehouses and all adjuncts and

facilities for the utilization of the waterfront and waterways and

adjacent property.

8-a. To provide by ordinance of its local governing body for control

over the filling or diversion of streams and watercourses, except when

authorized by a state or federal agency, by requiring that any person,

firm or corporation shall secure a permit before filling or diverting

any stream or watercourse from its natural course. The local governing

body may in its discretion deny a permit if it determines that the

proposed filling or diversion is detrimental to the drainage or welfare

of the city.

9. To establish, construct and maintain, operate, alter and

discontinue bridges, tunnels and ferries, and approaches thereto,

including but not limited to bridges over and across and tunnels under

navigable streams, waters, bays or arms of the sea, whether or not the

title to the bed thereof is in the state.

10. To grant franchises or rights to use the streets, waters, water

front, public ways and public places of the city.

11. To construct and maintain public buildings, public works and

public improvements, including local improvements, and assess and levy

upon the property benefited thereby the cost thereof, in whole or in

part.

12. To prevent and extinguish fires and to protect the inhabitants of

the city and property within the city from loss or damage by fire or

other casualty.

12-a. May appropriate moneys to a fire department to fund an annual

firefighter's inspection dinner for volunteer firefighters and the city

of Glen Cove may appropriate moneys to a fire department to fund an

annual dinner for installation of fire district officers.

13. To maintain order, enforce the laws, protect property and preserve

and care for the safety, health, comfort and general welfare of the

inhabitants of the city and visitors thereto; and for any of said

purposes to regulate and license occupations and businesses.

14. To create, maintain and administer a system or systems for the

enumeration, identification and registration, or either, of the

inhabitants of the city and visitors thereto, or such classes thereof as

may be deemed advisable.

15. To establish, maintain, manage and administer hospitals,

sanitaria, dispensaries, public baths, almshouses, workhouses,

reformatories, jails and other charitable and correctional institutions;

to relieve, instruct and care for children and poor, sick, infirm,

defective, mentally ill or inebriate persons; to provide for the burial

of indigent persons; to contribute to and supervise charitable,

eleemosynary, correctional or reformatory institutions wholly or partly

under private control.

16. To establish and maintain such institutions and instrumentalities

for the instruction, enlightenment, improvement, entertainment,

recreation and welfare of its inhabitants as it may deem appropriate or

necessary for the public interest or advantage.

17. To determine and regulate the number, mode of selection, terms of

employment, qualifications, powers and duties and compensation of all

employees of the city and the relations of all officers and employees of

the city to each other, to the city and to the inhabitants.

18. To create a municipal civil service; to make rules for the

classification of the offices and employments in the city's service, for

appointments, promotions and examinations, and for the registration and

selection of laborers.

19. To regulate the manner of transacting the city's business and

affairs and the reporting of and accounting for all transactions of or

concerning the city.

20. Subject to the provisions in article four and section one hundred

thirteen of the retirement and social security law, to provide methods

and provide, manage and administer funds for pensions and annuities for

and retirement of city officers and employees, their widows and

dependents.

21. To investigate and inquire into all matters of concern to the city

or its inhabitants, and to require and enforce by subpoena the

attendance of witnesses at such investigations.

22. To regulate by ordinance or local law any matter within the powers

of the city, and to provide penalties, forfeitures and imprisonment to

punish violations thereof, and to maintain an action or special

proceeding in a court of competent jurisdiction to compel compliance

with or restrain by injunction the violation of any such ordinance or

local law, notwithstanding that a penalty, forfeiture and/or

imprisonment may have been provided to punish violations thereof.

23. To exercise all powers necessary and proper for carrying into

execution the powers granted to the city.

24. To regulate and limit the height, bulk and location of buildings

hereafter erected, to regulate and determine the area of yards, courts

and other open spaces, and to regulate the density of population in any

given area, and for said purposes to divide the city into districts.

Such regulations shall be uniform for each class of buildings throughout

any district, but the regulations in one or more districts may differ

from those in other districts. Such regulations shall be designed to

secure safety from fire, flood and other dangers and to promote the

public health and welfare, including, so far as conditions may permit,

provision for adequate light, air, convenience of access, and the

accommodation of solar energy systems and equipment and access to

sunlight necessary therefor, and shall be made with reasonable regard to

the character of buildings erected in each district, the value of land

and the use to which it may be put, to the end that such regulations may

promote public health, safety and welfare and the most desirable use for

which the land of each district may be adapted and may tend to conserve

the value of buildings and enhance the value of land throughout the

city.

25. To regulate and restrict the location of trades and industries and

the location of buildings, designed for specified uses, and for said

purposes to divide the city into districts and to prescribe for each

such district the trades and industries that shall be excluded or

subjected to special regulation and the uses for which buildings may not

be erected or altered. Such regulations shall be designed to promote the

public health, safety and general welfare and shall be made with

reasonable consideration, among other things, to the character of the

district, its peculiar suitability for particular uses, the conservation

of property values and the direction of building development, in accord

with a well considered plan.

25-b. To acquire by purchase, gift, devise, lease or otherwise, in

accordance with the provisions of any appropriate general, special or

local law, real and personal property within the limits of the city

owned by any stock corporation organized to promote musical art and used

as an auditorium and facility for musical concerts, symphonies, recitals

and instruction, cultural displays, lectures and exhibits, public

assembly and educational, recreational and incidental residential

purposes and to maintain and lease or sell such property under such

terms and conditions as may be necessary or desirable to effectuate and

promote the above described cultural and educational purposes in the

interests of the people of the city, and, at the discretion of the local

legislative body, and upon such conditions as it may deem appropriate,

to provide for the limitation or remission of taxes on such property.

The power to remit or limit taxes pursuant to this subdivision shall

include the power to remit or limit taxes on property acquired by the

city from such stock corporation and used for commercial or residential

purposes or both, including any building at any time constructed

thereon, provided that a portion of space in any building constructed

thereon for such commercial or residential purposes or both is dedicated

for the exclusive purposes of a corporation formed other than for profit

to support the above described cultural and educational purposes. Such

local legislative body may also require the making of tax equivalency

payments in such amounts as it may determine in its discretion with

respect to such property, and provide that a portion of such payments

shall be made to and retained by such corporation, to be used

exclusively for such cultural and educational purposes. The exercise of

the power granted to the city by this subdivision to require the making

of tax equivalency payments and the expenditure of any portion of such

tax equivalency payments by such corporation for the above described

cultural and educational purposes is in all respects for the general

welfare and benefit of the people of the state, and in making such

expenditures such corporation shall be regarded as performing a public

purpose. The exercise of the powers granted to the city by this

subdivision shall, with respect to the owners of the building used for

commercial or residential purposes or both, have the same effect as

though such payments were taxes as defined in the real property tax law

which had been duly levied and imposed upon such owners by the city. The

local legislative body shall be authorized to provide that the taxes or

tax equivalency payments with respect to the property occupied by such

building shall be deemed attributable only to the building. If any

person obligated to make tax equivalency payments with respect to such

property shall fail to make such payments when due, the city shall have

a lien on such property in the same manner and at the same time as if

such payments were ordinary real property taxes. Such lien shall have

all the priorities of a lien for taxes on such property in favor of the

city and shall be enforceable by the city in the manner provided for the

collection of tax liens in such city.

26. To establish by ordinance a scale of rents to be called "sewer

rents" and to prescribe the manner in which and the time at which such

rents are to be paid and to change such scale from time to time as may

be deemed advisable. Such rents may be based upon either the metered

consumption of water on premises connected with the sewer system making

due allowances for commercial use of water, the number and kind of

plumbing fixtures connected with the sewer system or the number of

persons served by said sewer system or may be determined by the common

council, or other local legislative body of the city upon any other

equitable basis. Such rents shall constitute a lien upon the real

property served by sewers, and such a lien is prior and superior to

every other lien or claim, except the lien of an existing tax, water

rent or local assessment, and the common council or such local

legislative body may bring and maintain an action in the name of the

city for the foreclosure of such liens for such sewer rents. The

provisions of this subdivision shall apply only to those cities in which

sewer rents have been established and are being imposed on May first,

nineteen hundred fifty-one, pursuant to the provisions of this

subdivision. The provisions of this subdivision shall not prevent a city

from acting pursuant to the provisions of subdivision twenty-six-a of

this section.

26-a. To establish and impose sewer rents through the action of its

local legislative body pursuant to the provisions of article fourteen-f

of the general municipal law.

27. (a) To enact ordinances: (1) To examine, license and regulate

master and special electricians; (2) to establish a board for the

examination, licensing, and regulation of master and special

electricians; (3) to regulate the modification, suspension or revocation

of any such licenses for cause after a hearing.

(b) The term "master electrician" as used in this subdivision shall

mean and include any person, firm, co-partnership, association or

corporation having a regular place of business, who or which performs

the work of or who is engaged in the business of electrical contracting

and/or of installing, altering and repairing or contracting to install,

alter or repair any electric wires or wiring apparatus, fixtures and

other appliances used or to be used for the transmission of electricity

for light, heat or power, or signaling system where more than fifty

volts is required for its operation.

(c) The term "special electrician" as used in this subdivision shall

mean and include any person who is in the exclusive employ of the owner,

lessee or manager of a building to install, alter or repair electric

wiring or appliances for light, heat or power, or to install, alter or

repair signalling systems where more than fifty volts is required for

operation. Such license may be limited in its scope to any particular

premises to be specified in such license, but if so limited the holder

thereof shall be entitled to have such location changed from time to

time upon application to the board.

(d) Such ordinances shall not apply to a plant operated by a

municipality authorized to generate or sell electricity nor to electric

corporations as defined in the transportation corporations law, nor to

any person or corporation engaged in their behalf, nor to the employees

of any of them in performing such work in the conduct of the business of

such corporations in installing, maintaining or repairing wires,

apparatus or fixtures, or other appliances used by such companies and

necessary for or to their business, whether or not such wires, conduits,

apparatus, fixtures or other appliances are on its own premises, unless

the work in connection therewith is done within a building not owned by

such corporation. Such ordinances shall not apply to the installation,

maintenance or repair of elevators, dumb-waiters and escalators, nor to

the electrical work of a telephone, telegraph, central station, of a

protective, railroad or radio broadcasting company, nor to persons

performing electrical work for such a company where said electrical work

is an integral part of the plant or service used by such company in

rendering its duly authorized service to the public. Such ordinances

shall not apply to the maintenance, repairing or operation of electrical

equipment within a theatre, or other place of public assemblage where

entertainment or exhibition is provided, motion picture studio,

theatrical studio, or motion picture film laboratory, nor to the

installation of temporary electrical cables, assembling or erecting of

such theatrical, sound recording, sound reproducing or motion picture

equipment where such equipment is an integral part of the theatre,

traveling production, motion picture studio or laboratory used in the

production or exhibition of stage or motion picture attractions. An

ordinance adopted hereunder shall provide that either of said licenses

shall be issued upon proof that the applicant has been continuously

engaged in work of the character herein defined for a period of five

years prior to the enactment of such ordinance, without further

examination, provided that such application be made to such board within

one year after the enactment of such ordinance.

(e) Any existing board for the examination and licensing of master

and/or special electricians in any city to which this subdivision

applies, which has been created by the legislative body of said city, is

hereby validated and continued until otherwise provided by ordinance. No

such board shall possess powers other than those which might be granted

to a board created pursuant to an ordinance authorized by this

subdivision.

(f) The provisions of this subdivision shall not apply to any city

having a population of less than four hundred thousand or more than one

million inhabitants.

28. (a) To contract by its local governing body, on recommendation of

the board of health or other local health officer or agency, with any

non-profit institution organized to conduct research and investigation

into the control of diseases of importance to the public health for

research and investigation by such institution into the prevention and

treatment of communicable diseases and other matters relating to public

health. Such contract shall run for a term of not less than ten years

and may contain provisions and conditions for renewals thereof, from

time to time, for terms of not less than ten years each, provided,

however, that during such term or any renewal thereof the mayor or other

chief executive officer, the comptroller or other chief fiscal officer

and the commissioner of health or other local health officer of such

city shall be ex officio members of the board of directors of such

institution.

(b) The local governing body is further authorized and empowered to

appropriate the sum required to be paid to the institution under the

terms of such contract and shall include the sum so appropriated in its

budget for the next ensuing fiscal year. The expenditure of all moneys

appropriated to the institution shall be subject to the audit of the

comptroller or other chief fiscal officer.

29. To contract, by its board of estimate or other local governing

body, and in the case of any city with a population of one million or

more inhabitants, by its board of estimate, with a non-profit membership

corporation, organized under article forty-three of the insurance law

and approved by the superintendent of financial services and the state

board of social welfare, for the purpose of furnishing medical and

surgical services and hospital service as defined in such article

forty-three, to persons who contract with such corporation. Any city

with a population of one million or more inhabitants, acting by its

board of estimate, may make such a contract or contracts with one or

more insurance companies authorized to do business in this state or with

one or more of such corporations organized under article forty-three of

the insurance law, and any such contract or contracts or any health

insurance plan or plans of such city effectuated by such contract or

contracts shall be administered by the department of personnel of such

city or, if there be no such department therein, by a department, agency

or officer thereof designated by the board of estimate or other

governing board or body of such city. Any such contract entered into by

a city shall permit any officer or employee or group of officers or

employees of an agency or department who is paid out of the city

treasury voluntarily to subscribe to a plan or plans providing for

medical and surgical services and hospital service to such officers or

employees and their families. The comptroller or other disbursing

officer of the city shall be authorized to deduct from the wages or

salary paid by the city to such officer or employee, with the prior

consent of such contracting or subscribing officer or employee, the sums

required to be paid by such officer or employee to such corporation or

company. Such board of estimate or other local governing body, and in

the case of any city with a population of one million or more

inhabitants, the authorities authorized by law to make expense budget

appropriations, if such contract or plan provides that the employer

shall contribute a share of the cost of such medical and surgical

services and hospital service, shall have power to appropriate a sum

required to be paid under such contract by the city as employer. The sum

to be paid under such contract, in the discretion of such board or body,

may be a payment equal to the sum of the contributions of individual

officers or employees who have subscribed to the plan or plans of such

corporation or company, and in the case of any city with a population of

one million or more inhabitants, may be a payment equal to all or any

part of the sum to be paid under such contract. The sum so appropriated

shall be included in the city's budget for the next ensuing fiscal year.

The city shall be authorized to pay directly to such corporation or

company the total of such appropriation and of such officer or employee

deductions.

29-a. To contract, by its board of estimate or other local governing

body, and in the case of any city having a population of one million or

more, by its board of estimate, with such non-profit membership

corporation organized under article forty-three of the insurance law,

and in the case of any city with a population of one million or more

inhabitants, with one or more insurance companies authorized to do

business in this state or with one or more of such corporations

organized under article forty-three of the insurance law, for the

purpose of providing and administering, as in subdivision twenty-nine of

section twenty of the general city law, health insurance for retired

officers and employees of an agency or department and their spouses and

their dependent children and for the widowed spouses and dependent

children of employees of an agency or department of such city whose

death was the natural and proximate result of an accident sustained

while an employee of such city and while in the performance of duty.

During any period in which a retired employee voluntarily subscribes to

such plan or plans after the date of his retirement, the comptroller

shall be authorized to deduct from his retirement allowance the

contribution required to be paid by such officer or employee to such

corporation or company. During any period in which the widowed spouse or

dependent children of an employee of any agency or department of such

city voluntarily subscribes to such plan or plans after the death of

such employee, the comptroller shall be authorized to deduct from the

pension or other allowance payable to such widowed spouse or dependent

children the contribution required to be paid by such spouse or children

to such corporation or company. Where an authority, created under the

public authorities law or defined in section three of the public housing

law, which performs its functions wholly within a city having a

population of one million or more inhabitants, is providing for its

former officers and employees, who are retirees of a retirement system

maintained by such city, a health insurance plan or plans with any such

carrier or carriers similar to a health insurance plan or plans provided

by such city for its retirees, the comptroller or other disbursing

officer of such city shall be authorized to deduct from the retirement

allowance of any such retiree of an authority the contribution or share,

if any, required to be paid by such retiree who voluntarily elects

coverage under any of such plans.

29-b. To reimburse any retired officer or employee who:

(1) at the time of retirement was an employee of an agency or

department and was paid out of the city treasury;

(2) is receiving a retirement allowance, pension or other retirement

benefit from a retirement or other pension system maintained by the

city; and

(3) is enrolled in a choice of health plans program offered by the

city;

for premium charges for supplementary medical insurance benefits under

the federal old-age, survivors and disability insurance benefit program

for such officer or employee, if he is enrolled under such federal

program, and for his spouse, if he or she is so enrolled. Such

reimbursement may be made monthly or at other intervals, and shall not

exceed the amount of premium charges paid for such supplementary medical

insurance benefits.

30. To enact ordinances creating a lien for towing, storage and

incidental expenses upon vehicles found standing or parked in violation

of ordinances and removed and stored as an abatement of a nuisance, and

imposing a charge against the owner or persons entitled to possession of

such vehicles and providing the procedure for the determination of

ownership or right to possession and the collection of such lien or

charge, including public sale of the said vehicle.

31. May permit the use of any city-owned street or highway machinery,

tools or equipment by a county in which such city is wholly or partly

located or by a municipal subdivision, district, district corporation or

school district, wholly or partly within such a county, upon such terms

as may be agreed upon but with the payment to the city of not less than

the hourly rate as fixed by the state commissioner of transportation for

the rental or hiring of such machinery, tools or equipment by the city.

Moneys received by a city pursuant to the provisions of this subdivision

may be applied to the payment of any existing obligations of the city or

transferred to the general fund.

32. To create by resolution of the local governing body a board,

commission or department of traffic control in order to more effectively

regulate and control vehicular and pedestrian traffic and better to

serve the public convenience, promote public safety and to protect human

life, health and property. Such a traffic agency shall consist of not

less than five nor more than nine members who shall be appointed by the

mayor. The chairman or head of such agency shall be a licensed

professional engineer who shall have at least ten years' experience in

traffic engineering. He shall also be the city traffic engineer and

shall receive an annual salary. Such agency members shall include the

commissioners of police and public works and the chairman of the city

planning commission or the officials occupying analogous offices and one

other qualified person and the mayor may designate other qualified city

officers or employees to serve as members ex officio and without

additional compensation. Such traffic agency may contain within its

departmental structure a bureau of traffic engineering which bureau

shall be under the immediate supervision of the city traffic engineer.

Whenever such a traffic agency shall be created as in this subdivision

provided it shall, notwithstanding any other provision of law, possess

exclusive power and authority within such city to (a) regulate, direct,

restrict and otherwise to control the movement of vehicular and

pedestrian traffic, but not inconsistent with the provisions of the

vehicle and traffic law in relation thereto, (b) limit the carrying

capacity of vehicles used in the business of carrying passengers for

hire, except omnibuses operated pursuant to certificates of public

convenience and necessity issued by commissioner of transportation, (c)

determine the location of garages, parking lots and parking meters, (d)

determine the design, type, size, method of erection, installation,

removal, maintenance, operation and location of any and all signs,

signals, markings, and similar devices for guiding, directing or

otherwise regulating and controlling such traffic and, with the approval

of the local governing board, may relinquish for transfer and assignment

to any other agency of the city government part or all of one or more

such powers and duties, and (e) make rules and regulations for the

conduct of vehicular and pedestrian traffic in the use of the public

streets, squares and avenues as such board, commission or department may

deem necessary. Such rules and regulations shall be filed with the city

clerk and shall become effective when published in a paper published by

the city or, if no paper be published by such city, in not less than

three newspapers having a general daily circulation in such city, except

that in a city having a population of not more than thirty thousand,

such rules and regulations shall be published in one newspaper published

or having a general circulation in such city. The violation of any

provision of any such rule or regulation shall be triable by a city

magistrate and punishable by imprisonment of not more than thirty days

or by a fine of not more than fifty dollars or both.

Nothing in this subdivision contained shall affect or impair the

powers or duties of the city planning commission or of any analogous

agency of city government to determine the location of garages and

parking lots or affect the power or duty imposed on the police

department or other analogous agency to regulate hacks, taxicabs and

taxi drivers pursuant to the provisions of any city charter, local law

or ordinance and any such power and duty shall continue to be exercised

and performed under the jurisdiction and control of such department or

agency.

Upon the adoption of a resolution creating such a traffic agency, and

except as in this subdivision otherwise provided, all of the functions,

powers and duties vested in such traffic agency which theretofore were

exercised and performed by any other agency of the city government of

such city, together with all records, property and equipment used in the

exercise and performance of such functions, powers or duties shall, on

the date fixed in such resolution, pass to and be in addition to the

functions, powers and duties vested in such traffic agency by this

subdivision.

33. By resolution of its legislative body to authorize the payment of

a reasonable mileage allowance for the miles actually and necessarily

traveled on official business by any city officer or employee by the use

of his own automobile.

34. To adopt a local law providing that every deed given by such city

pursuant to any general or special law providing for the foreclosure of

a tax lien by action in rem, shall be presumptive evidence that the

action and all proceedings therein and all proceedings prior thereto

from and including the assessment of the lands affected and all notices

required by law were regular and in accordance with all provisions of

law relating thereto.

After two years from the date of the record of such deed, the

presumption shall be conclusive, unless at the time that such local law

takes effect the two year period since the record of the deed has

expired or less than six months of such period of two years remains

unexpired, in which case the presumption shall become conclusive six

months after such local law takes effect. No action to set aside such

deed may be maintained unless the action is commenced and a note of

pendency of the action is filed in the office of the proper county clerk

prior to the time that the presumption becomes conclusive as aforesaid.

35. To adopt a local law or ordinance compelling the repair or removal

of any building or structure that, from any cause, endangers the health,

safety or welfare of the public, providing as follows:

a. For an inspection and report by the director of buildings of the

city.

b. For the service of a notice upon the owner, and all other persons

having an interest in such property or structure, either personally or

by registered mail, addressed to his last known address as shown by the

records of the officer or agency of the city charged with the assessment

of real property therein or collection of real property taxes thereon

and/or in the office of the county clerk or county register, containing

a description of the premises, a statement of the particulars in which

the building or structure is unsafe or dangerous and an order of the

director of buildings requiring same to be repaired or removed; and if

such service be made by registered mail, for the posting of a copy of

such notice on the premises.

c. For the time within which the owner so served shall commence the

repair or removal of such building or structure.

d. For the filing of a copy of such notice in the office of the county

clerk of the county within which such building or structure is located,

which notice shall be filed by such clerk in the same manner as a notice

of pendency pursuant to article sixty-five of the civil practice law and

rules, and shall have the same effect as a notice of pendency as therein

provided, except as otherwise hereinafter provided in this paragraph. A

notice so filed shall be effective for a period of one year from the

date of filing, provided, however, that it may be vacated upon the order

of a judge or justice of a court of record or upon the consent of the

corporation counsel. The clerk of the county where such notice is filed

shall mark such notice and any record or docket thereof as cancelled of

record upon the presentation and filing of such consent or of a

certified copy of such order.

e. For a hearing before the director of buildings, notice of which and

the time and place thereof to be specified in the notice to repair or

demolish, served upon the owner and such persons having an interest in

the property or structure as is herein prescribed.

f. For the removal of such building or structure by the city in the

event such owner fails or refuses to repair or remove the same within

the time provided.

g. For the assessment of all costs and expenses incurred by the city

in connection with the proceedings to repair or remove such building or

structure, including the cost of actually removing the same, against the

land on which such building or structure is located.

h. The powers conferred by this subdivision thirty-five shall be in

addition to all other powers conferred upon cities in relation to the

same subject matter. Nothing contained in this subdivision shall be

construed to amend, repeal, modify or affect any existing local law or

ordinance or provision of any charter or administrative code pertaining

to the subject matter to which this subdivision relates, or to limit or

restrict the power of any city to amend or modify any such existing

local law, ordinance or provision of any charter or administrative code,

or to restrict or limit any power otherwise conferred on any city by law

with respect to the subject matter to which this subdivision relates.

36. In cities having a population of fewer than one million

inhabitants, to lease to any person, firm or corporation, for commercial

or private use, the air rights over or the subsurface area under any

property of the city acquired or to be acquired for street or highway

puposes, together with easements or other rights of user necessary for

the use and development of such air rights or subsurface areas, as are

not needed for public purposes, subject to such reservations,

restrictions and conditions as the city deems necessary to assure

adequate protection to the safety and the adequacy of street or highway

facilities and to abutting or adjacent land users and as the city deems

necessary to minimize or avoid public utility facility relocation costs

which would otherwise ensue if such facilities were removed without

regard to their compatability with the intended use of such air rights

or subsurface areas. Any such lease may be for a term not exceeding

ninety-nine years and may be renewed for such additional term or terms

as the city council may provide. Any buildings, structures,

substructures or superstructures, the title to which remains in the

lessee, shall be deemed to be real property for purposes of taxation as

defined in subdivision twelve of section one hundred two of the real

property tax law. Nothing in this subdivision shall be deemed to create

any liability arising from the cost of public utility facility

relocation not recognized at common law or otherwise created by statute.

37. To adopt ordinances or local laws prohibiting and punishing

loitering; provided however, that such ordinance or law shall only

prohibit loitering for a specific illegal purpose or loitering in a

specific place of restricted public access and shall therein set forth

guidelines for application of such prohibitions by law enforcement

officers so as to prevent arbitrary or discriminatory enforcement of

such prohibitions.

38. a. A city having a population of more than one hundred twenty-five

thousand and less than one million, is authorized and empowered to enter

into a lease, sublease or other agreement with the dormitory authority

providing for the financing or refinancing of all or a portion of school

district capital facilities or school district capital equipment in

accordance with section sixteen hundred eighty of the public authorities

law and with the approval of the commissioner of education. Such lease,

sublease, or other agreement may provide for the payment of annual

rentals and other payments to the dormitory authority, and contain such

other terms and conditions as may be agreed upon by the parties thereto,

including the establishment of reserve funds and indemnities. For

purposes of this subdivision, school district capital equipment shall

have the meaning ascribed thereto in section sixteen hundred seventy-six

of the public authorities law.

b. Notwithstanding any provisions of law to the contrary, the

dormitory authority and the board of education are hereby authorized and

empowered to perform any and all acts and to enter into any and all

agreements necessary or desirable to effectuate the purposes of this

subdivision.

Purchasing department or agency. Each city, except a city of

the first class having a population of one million or more inhabitants,

is hereby authorized and empowered to create and establish by ordinance

of the common council or similar legislative body and to maintain a

purchasing department or agency. Such department or agency shall

consist of a purchasing agent, who shall be its head, and such

assistants and with such salaries as the body which is by charter

authorized to designate the number of employees and fix salaries, may

from time to time authorize. The purchasing agent shall be appointed and

removable at pleasure by the same official or body who or which by

charter is now authorized to appoint the heads of city departments. The

purchasing agent shall appoint and remove at pleasure such assistants

and employees as may be authorized.

The purchasing department or agency shall purchase and be responsible

for the proper receipt of all materials and supplies, including those on

which bids are obtained after publication of notice pursuant to law

unless the legislative body shall by ordinance otherwise provide, as

well as those purchased without the requirement of competitive bidding,

for such departments, boards, bureaus and offices of the city as shall

be designated in the ordinance creating the department. Boards of

contract and supply in second class cities and boards with similar

powers in other cities and the common council or similar legislative

body in cities which have no boards of contract and supply or bodies

with similar powers, shall make rules and regulations not inconsistent

with general laws or their charter, which shall prescribe the procedure,

conditions, methods and practices that shall prevail in regard to all

purchases of materials and supplies by the purchasing department or

agency, and all departments, boards, bureaus and offices of the city for

which supplies are purchased shall obey and comply with such rules and

regulations. The purchasing department or agency may sell, under the

direction of the board of contract and supply or any body having similar

powers or the common council or similar legislative body in those cities

which have no boards of contract and supply or body with similar powers,

all property, real and personal, of the city not needed for public use

and authorized to be sold. The purchasing department or agency shall

have charge of such storerooms and warehouses of the city as the

legislative body by ordinance may prescribe.

The purchasing agent and such other subordinates of the department as

the common council or other legislative body may designate, shall within

ten days after appointment execute bonds to be approved by the mayor,

payable to such city in amounts to be prescribed by ordinance of the

common council or similar legislative body contingent on the faithful

performance of the duties of their offices and for a due accounting of

all property that may come under their care, custody and control.

Cities authorized to impose taxes on utilities.

Notwithstanding any other provisions of law to the contrary, any city of

this state, acting through its local legislative body, is hereby

authorized and empowered to adopt and amend local laws imposing in any

such city a tax such as was imposed by section one hundred eighty-six-a

of the tax law, in effect on January first, nineteen hundred fifty-nine,

except that the rate thereof shall not exceed one per centum of gross

income or of gross operating income, as the case may be, and may make

provision for the collection thereof by the chief fiscal officer of such

city; provided, however, that the rate of such tax imposed by the cities

of Rochester, Buffalo and Yonkers shall not exceed three per centum of

gross income or gross operating income, as the case may be; and provided

further that nothing herein contained shall be construed so as to

prevent any city from adopting local laws exempting from such tax

omnibus corporations subject to the supervision of the state department

of public service under article three-a of the public service law. A tax

imposed pursuant to this section shall have application only within the

territorial limits of any such city, and shall be in addition to any and

all other taxes. This section shall not authorize the imposition of a

tax on any transaction originating or consummated outside of the

territorial limits of any such city, notwithstanding that some act be

necessarily performed with respect to such transaction within such

limits.

Revenues resulting from the imposition of taxes authorized by this

section heretofore or hereafter imposed shall be paid into the treasury

of the city imposing the same, and shall be credited to and deposited in

the general fund of such city.

All of the provisions of section one hundred eighty-six-a of the tax

law, so far as the same are or can be made applicable, with such

limitations as are set forth in this section, and such modifications as

may be necessary in order to adapt such taxes to local conditions shall

apply to the taxes authorized by this section.

Any final determination of the amount of any tax payable hereunder

shall be reviewable for error, illegality or unconstitutionality or any

other reason whatsoever by a proceeding under article seventy-eight of

the civil practice law and rules if application therefor is made to the

supreme court within thirty days after the giving of the notice of such

final determination, provided, however, that any such proceeding under

article seventy-eight of the civil practice law and rules shall not be

instituted unless the amount of any tax sought to be reviewed, with such

interest and penalties thereon as may be provided for by local law or

regulation, shall be first deposited and an undertaking filed, 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 the petitioner will pay all costs and charges which may accrue

in the prosecution of such proceeding.

Where any tax imposed hereunder shall have been erroneously, illegally

or unconstitutionally collected and application for the refund thereof

duly made to the proper fiscal officer or officers, and such officer or

officers shall have made a determination denying such refund, such

determination shall be reviewable by a proceeding under article

seventy-eight of the civil practice law and rules, provided, however,

that such proceeding is instituted within thirty days after the giving

of the notice of such denial, that a final determination of tax due was

not previously made, and that an undertaking is filed with the proper

fiscal officer or officers 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, the petitioner will pay

all costs and charges which may accrue in the prosecution of such

proceeding.

Temporary investment of certain city funds in obligations of

the United States. Notwithstanding any other provision of law, each city

of the state, acting through its board of estimate or other analogous

governing body, may authorize its comptroller or other chief fiscal

officer, to set aside in a special fund, all or part of the proceeds of

the sale of serial or other city bonds sold prior to February first,

nineteen hundred forty-five, which such comptroller or other chief

fiscal officer may determine, in his discretion, not to be needed

immediately for making payments for the purposes for which such bonds

were issued, and may authorize such comptroller or other chief fiscal

officer to invest such fund in direct obligations of the United States

which may be issued in registered or inscribed form until such time as

funds are needed or should be available for the purposes for which such

bonds were issued. Such comptroller or other chief fiscal officer may

thereupon invest such fund in such obligations and may thereafter sell

all or any of such obligations whenever he deems such sale advisable.

Nothing in this section contained shall be deemed to refer to refunding

bonds.

Alternative procedure for acquisition of certain real

property, personal property and franchises of omnibus lines within

cities having a population of one million or more inhabitants.

Notwithstanding any other provision of law, general, special or local,

cities with a population of one million or more inhabitants shall have

the additional power to acquire by acquisition any property and the

franchises of any person, firm or corporation situated within such city,

used and usable in the operation of omnibus lines which are entirely

within and do not extend beyond the boundaries of such city, the

immediate acquisition of which property and franchises is determined by

the board of estimate or other appropriate governing body of such city

to be necessary to serve the public convenience through the provision of

adequate omnibus transportation, notwithstanding the fact that such

property and franchises were or are devoted to a public use. The term

"property" as used in this subdivision is defined to include lands,

waters, rights in lands or waters, structures, franchises and interests

in land, including lands under water and riparian rights, and any and

all other things and rights usually included within the said term and

includes also any and all interests in such property less than full

title, such as easements permanent or temporary, rights-of-way, uses,

leases, licenses and all other incorporeal hereditaments and every

estate, interest or right legal or equitable, and omnibuses, rolling

stock and any other form of real or personal property. Acquisition of

such property shall be in accordance with the provisions of the eminent

domain procedure law.

Notwithstanding the provisions of any general, special or local law to

the contrary, such city may authorize, issue and sell obligations,

pursuant to the local finance law, to pay for the cost of any

acquisition or acquisitions of such property used and usable in the

operation of omnibus lines provided, however, that no such obligations

shall be authorized, issued, sold or refunded after September thirtieth,

nineteen hundred sixty-three. The maximum period of probable usefulness

for each such object or purpose for which obligations may be issued

hereunder is hereby determined to be as follows:

a. The acquisition of real property, thirty years.

b. The acquisition of omnibuses and other necessary personal property,

five years.

c. The acquisition of franchises, five years.

The provisions of this section constitute an alternative procedure to

the procedure set forth in subdivision two of section twenty of this

chapter and any city having a population of one million or more

inhabitants may proceed under the authority of this section or of such

subdivision two of section twenty.

State office buildings and other public improvements in

certain cities. 1. Notwithstanding any other provision of law, general,

special or local, every city is hereby authorized and empowered:

(a) To acquire by purchase, gift or dedication, or by acquisition in

the manner provided by the eminent domain procedure law, property within

such city as a site for an office building or buildings and

appurtenances, suitable for the primary use of state departments,

agencies and employees, and other public improvements and appurtenances,

which site may be located within a larger area previously acquired and

cleared under an urban renewal program.

(b) To acquire property from the state as such a site, by lease for a

term not exceeding forty years, or by a quitclaim deed conveying all the

right, title and interest of the people of the state in and to such

property, and to agree that if the city shall fail, within five years

from the date of such conveyance, to construct an office building or to

construct, reconstruct or otherwise provide a public improvement on such

property as may be required by the terms of a contract entered into with

the state commissioner of general services in accordance with the

provisions of this section, or if any office building so constructed on

such property ceases to be used primarily for state purposes, then and

in either event, such property shall revert to the people of the state

with right of re-entry thereupon; provided, however, that as a condition

precedent to the exercise of such right of re-entry the state shall pay

to the city such amount as may be specified in a contract or lease

entered into between the state commissioner of general services and the

city in accordance with the provisions of this act, which amount may

equal (i) the purchase price of the city for such property, (ii) the

depreciated costs of the city for all buildings, public improvements and

appurtenances constructed thereon pursuant to any such contract or

lease, and (iii) all other costs of the city incurred pursuant to such

contract or lease incident to such property and the construction of such

office buildings and the construction, reconstruction or provision of

public improvements and appurtenances, including the cost of original

fixtures, furnishings, equipment, machinery and apparatus, if any,

included in such work or purchased by the city. Upon the exercise by the

state of such right of re-entry, the city shall establish a sinking fund

pursuant to subdivision six of section twenty of the general city law

and any payment made by the state upon exercise of such right of

re-entry, to the extent necessary, shall be paid into such fund which

shall be maintained solely for the liquidation of the principal of and

interest on any indebtedness contracted or incurred by the city in

relation to the property which so reverts to the people of the state of

New York.

(c) To enter into a contract or contracts with the state commissioner

of general services on behalf of the state providing for the

construction on such property of one or more office buildings, suitable

for the primary use of state departments, agencies and employees, and

for the construction, reconstruction or other provision of other public

improvements and appurtenances.

(d) To clear such property, close and open streets and public ways,

and demolish existing structures as may be required by any such contract

with the state commissioner of general services and to construct one or

more such office buildings and to construct, reconstruct or otherwise

provide for other public improvements and appurtenances in accordance

with plans and specifications approved by the state commissioner of

general services and incorporated in any such contract.

(e) To designate the state commissioner of general services as its

agent in connection with the construction of one or more such office

buildings and the construction, reconstruction or provision of other

public improvements and appurtenances by the city pursuant to any such

contract with the state commissioner of general services, provided that

in such case, construction, reconstruction or other contracts in

connection therewith shall be let by the state commissioner of general

services to the lowest responsible bidder, after public advertisement,

in the manner provided in section eight of the public buildings law.

(f) To purchase through the state office of general services, in

accordance with section one hundred four of the general municipal law,

such furnishings, equipment, machinery and apparatus, not included in

the construction plans and specifications, as may be specified by

contract with the state commissioner of general services for

installation in an office building, public improvement or appurtenances,

and to install, alter or improve the same in accordance with such

contract.

(g) To lease to the state, for possession upon the completion of work,

all office buildings and public improvements and appurtenances

constructed, reconstructed or provided pursuant to any such contract

with the state commissioner of general services, together with the

original furnishings, equipment, machinery and apparatus installed

therein pursuant to paragraph (f) of this subdivision, and to lease the

property upon which such office buildings, public improvements and

appurtenances are constructed, reconstructed or provided if such

property is owned by the city or to sublease such property to the state

if leased to the city, for a term not exceeding forty years and upon

such terms and conditions including a fair and reasonable annual rental

as may be agreed upon between the city and the state commissioner of

general services. The limitations set forth in subdivision two of

section twenty-three of this article shall not apply to any such lease.

(h) To sublease from the state an office building or public

improvement, or space therein, for the use of city departments,

agencies, or employees.

(i) To convey to the state title to all such office buildings and

public improvements and appurtenances, and to the property upon which

the same are constructed, reconstructed or provided if such property is

owned by the city, in fee simple at the expiration of the term of any

such lease or upon the earlier payment in full of the total amount

specified in any such contract or lease with the state commissioner of

general services, without additional charge therefor.

(j) To make appropriate provision in any contract or lease with the

state as to liability on account of loss or damage caused by fire,

explosion or other catastrophe and as to whether any property, office

building, public improvement and appurtenance shall be insured against

loss or damage from such causes, for the payment of the cost of such

insurance and for the application of (i) any payments made by the state

in respect of such liability, or (ii) the proceeds of any such insurance

received by the city. If, under the terms of such contract or lease, any

payments so made by the state or the proceeds of any such insurance so

received by the city are not used to rebuild or repair the property,

office building, public improvement or appurtenance destroyed or

damaged, the city shall establish a sinking fund pursuant to subdivision

six of section twenty of this chapter and, to the extent necessary,

shall pay any such payments so made by the state or the proceeds of any

such insurance so received into such fund which shall be maintained

solely for the liquidation of the principal of and interest on any

indebtedness contracted or incurred by the city in relation to the

property, office building, public improvement or appurtenance so

destroyed or damaged.

(k) From time to time, to authorize, issue and sell obligations,

pursuant to the local finance law, to pay the costs of acquiring

property, of constructing office buildings, of constructing,

reconstructing or otherwise providing other public improvements and

appurtenances, including in each case architectural and engineering

fees, and of purchasing original furnishings, equipment, machinery and

apparatus therefore pursuant to this section. The acquisition of such

property, the construction of such office buildings, the construction,

reconstruction or other provision of other public improvements and

appurtenances and the purchase of such original furnishings, equipment,

machinery and apparatus are hereby declared city purposes.

(l) To enter into a contract or contracts in accordance with the

provisions of this section, with the state commissioner of general

services and with any county containing such city which contract or

contracts may provide for:

(i) The acquisition by such city of land suitable for the

establishment thereon of a portion of a complex, the remainder of which

complex is to be established upon the contiguous site of an office

building or buildings suitable for the primary use of state departments,

agencies and employees.

(ii) The construction by the city on its land of a building or

buildings and public improvements and appurtenances for the uses and

purposes of the city and such county.

(iii) The designation by the city of the state commissioner of general

services to act as its agent for the joint design, development,

construction, reconstruction and provision of the portions of the

complex containing common facilities, in accordance with plans and

specifications approved by the state commissioner of general services

and the city.

(iv) The payment by the state in the first instance, whenever state

funds therefor are made available, of any and all costs and expenses of

the design, development, construction, reconstruction and development of

the portions of the complex containing the common facilities, subject to

payment to and reimbursement of the state by the city of its

proportionate share of the said costs and expenses, at the time and in

the amounts specified in the contract.

(v) The granting, acceptance and exchange of easements, licenses and

rights-of-way in, on, over and under any land, building or public

improvement in connection with the construction or use of the complex.

(vi) The operation, maintenance and repair by the state and city and

such county of the common facilities of the complex and for the payment

and reimbursement by the state and city and such county of all costs of

such operation, maintenance and repair.

(vii) The defense against claims by third parties arising out of the

ownership, operation and control of the common facilities, by insurance

or otherwise.

(viii) The repair and reconstruction of any building, common facility,

public improvement and appurtenance within the complex damaged or

destroyed by fire, explosion or other catastrophe.

(ix) The lease by such city and the state of stores and restaurants

within the common facilities for the convenience of state and municipal

employees and the public at large upon such terms and conditions,

including consideration and length of term as such city and the

commissioner of general services deem proper.

2. For purposes of this section:

(a) The term "property" is defined to include lands, waters, rights in

lands or waters, structures, franchises and interests in land, including

lands under water and riparian rights, and any and all other things and

rights usually included within the definition of real property and

includes also any and all interests in such property less than full

title, such as easements permanent or temporary, rights-of-way, uses,

leases, licenses and all other incorporeal hereditaments and every

estate, interest or right, legal or equitable.

(b) The term "public improvement" or "public improvements" is defined

to include but not limited to a courthouse, an archives and records

center, a museum, a laboratory, a park, a garden, a recreation area,

restaurants, shops, the installation of trees, shrubs and other

landscaping, a monument, fountain, sculpture, a plaza, a substructure

and parts thereof, mechanical, pedestrian or vehicular accessways, a

parking garage, a parking lot, a pedestrian walkway or overpass or

underpass, an arterial highway or connection, a crossroad or access

road, a transportation terminal or shelter, a meeting hall, a civil

defense shelter against radioactive fallout or blast, and other public

structures and facilities intended for the use of state or municipal

employees and the public at large.

(c) The term "appurtenances" is defined to include but is not limited

to fixtures, equipment, machinery and apparatus which are an integral

part of an office building or public improvement and service units and

other connections and installations for power, water, sewer, gas,

electrical, telephone, heating, air conditioning, ventilating, snow

melting, and other utility services.

(d) The term "governmental building complex" or "complex" is defined

to mean any building or group of buildings together with their common

facilities, related public improvements and appurtenances, constructed

by the state and any city and such county as an integrated unit for the

primary use of state and municipal offices, departments, agencies,

employees and the public at large.

(e) "Common facility" or "common facilities" is defined to mean public

improvements or appurtenances for the joint use and benefit of occupants

of a governmental building complex.

3. Except as otherwise provided in relation to any amount paid by the

state upon the exercise of a right of re-entry upon property which

reverts to the people of the state of New York, or in relation to any

payment made by the state on account of loss or damage caused by fire,

explosion or other catastrophe, or in relation to any proceeds of

insurance, any moneys received by a city from the state in accordance

with the provisions of any contract or lease entered into between the

city and the state commissioner of general services pursuant to this

section shall be applied to and actually used for payment of all costs

of operation, maintenance and repair, if required by such contract or

lease to be performed by the city, and for payment of any interest on

and amortization of or redemption of any city obligations issued

pursuant to paragraph (k) of subdivision one of this section, or such

moneys shall be deposited in a special fund to be used solely for such

payments. The application and use of such payments, or the deposits

required therefor, shall not prohibit the city from using any such

moneys, in excess of such payments or deposits in any one year, for any

lawful city purpose.

Transfer of development rights; definitions; conditions;

procedures. 1. As used in this section:

a. "Development rights" shall mean the rights permitted to a lot,

parcel, or area of land under a zoning ordinance or local law respecting

permissible use, area, density, bulk or height of improvements executed

thereon. Development rights may be calculated and allocated in

accordance with such factors as area, floor area, floor area ratios,

density, height limitations, or any other criteria that will effectively

quantify a value for the development right in a reasonable and uniform

manner that will carry out the objectives of this section.

b. "Receiving district" shall mean one or more designated districts or

areas of land to which development rights generated from one or more

sending districts may be transferred and in which increased development

is permitted to occur by reason of such transfer.

c. "Sending district" shall mean one or more designated districts or

areas of land in which development rights may be designated for use in

one or more receiving districts.

d. "Transfer of development rights" shall mean the process by which

development rights are transferred from one lot, parcel, or area of land

in any sending district to another lot, parcel or area of land in one or

more receiving districts.

2. In addition to existing powers and authorities to regulate by

planning or zoning including authorization to provide for transfer of

development rights pursuant to other enabling law, the legislative body

of any city is hereby empowered to provide for transfer of development

rights subject to the conditions hereinafter set forth and such other

conditions as the city legislative body deems necessary and appropriate

that are consistent with the purposes of this section, except that in

cities of over one million any transfer of development rights shall be

provided in the zoning ordinance after adoption by the city planning

commission and board of estimate. The purpose of providing for transfer

of development rights shall be to protect the natural, scenic or

agricultural qualities of open lands, to enhance sites and areas of

special character or special historical, cultural, aesthetic or economic

interest or value, to protect lands at risk from sea level rise, storm

surge or flooding, and to enable and encourage flexibility of design and

careful management of land in recognition of land as a basic and

valuable natural resource. The conditions hereinabove referred to are as

follows:

a. That transfer of development rights, and the sending and receiving

districts, shall be established in accordance with a well-considered

plan within the meaning of subdivision twenty-five of section twenty of

this article. The sending district from which transfer of development

rights may be authorized shall consist of natural, scenic, recreational,

agricultural or open land or sites of special historical, cultural,

aesthetic or economic values sought to be protected or lands at risk

from sea level rise, storm surge or flooding. Every receiving district,

to which transfer of development rights may be authorized, shall have

been found by the legislative body of the city, after evaluating the

effects of potential increased development which is possible under the

transfer of development rights provisions, to contain adequate

resources, environmental quality and public facilities including

adequate transportation, water supply, waste disposal and fire

protection, and that there will be no significant environmentally

damaging consequences and such increased development is compatible with

the development otherwise permitted by the city and by the federal,

state, and county agencies having jurisdiction to approve permissible

development within the district. A generic environmental impact

statement pursuant to the provisions of article eight of the

environmental conservation law shall be prepared by the city for the

receiving district before any such district, or any sending district, is

designated, and such statement shall be amended from time to time by the

city if there are material changes in circumstances. Where a transfer of

development rights affects districts in two or more school, special

assessment or tax districts, it may not unreasonably transfer the tax

burden between the taxpayers of such districts. The receiving and

sending districts need not be coterminous with zoning districts.

b. That sending and receiving districts be designated and mapped with

specificity and the procedure for transfer of development rights be

specified. Notwithstanding any other provision of law to the contrary,

environmental quality review pursuant to article eight of the

environmental conservation law for any action in a receiving district

that utilizes development rights shall only require information specific

to the project and site where the action will occur and shall be limited

to review of the environmental impacts of the action, if any, not

adequately reviewed in the generic environmental impact statement.

c. That the burden upon land within a sending district from which

development rights have been transferred shall be documented by an

instrument duly executed by the grantor in the form of a conservation

easement, as defined in title three of article forty-nine of the

environmental conservation law, which burden upon such land shall be

enforceable by the appropriate city in addition to any other person or

entity granted enforcement rights by the terms of the instrument. All

provisions of law applicable to such conservation easements pursuant to

such title shall apply with respect to conservation easements hereunder,

except that the city may adopt standards pertaining to the duration of

such easements that are more stringent than such standards promulgated

by the department of environmental conservation pursuant to such title.

Upon the designation of any sending district, the city shall adopt

regulations establishing uniform minimum standards for instruments

creating such easements within the district. No such modification or

extinguishment of an easement shall diminish or impair development

rights within any receiving district. Any development right which has

been transferred by a conservation easement shall be evidenced by a

certificate of development right which shall be issued by the city to

the transferee in a form suitable for recording in the registry of deeds

for the county where the receiving district is situated in the manner of

other conveyances of interests in land affecting its title.

d. That within one year after a development right is transferred, the

assessed valuation placed on the affected properties for real property

tax purposes shall be adjusted to reflect the transfer. A development

right which is transferred shall be deemed to be an interest in real

property and the rights evidenced thereby shall inure to the benefit of

the transferee, and his heirs, successors and assigns.

e. That development rights shall be transferred reflecting the normal

market in land, including sales between owners of property in sending

and receiving districts, a city may establish a development rights bank

or such other account in which development rights may be retained and

sold in the best interest of the city. Cities shall be authorized to

accept for deposit within the bank gifts, donations, bequests or other

development rights. All receipts and proceeds from sales of development

rights sold by the city shall be deposited in a special municipal

account to be applied against expenditures necessitated by the municipal

development rights program.

f. That prior to designation of sending or receiving districts, the

legislative body of the city shall evaluate the impact of transfer of

development rights upon the potential development of low or moderate

income housing lost in sending districts and gained in receiving

districts and shall find either there is approximate equivalence between

potential low and moderate housing units lost in the sending district

and gained in the receiving districts or that the city has or will take

reasonable action to compensate for any negative impact upon the

availability or potential development of low or moderate income housing

caused by the transfer of development rights.

3. A legislative body of a city modifying its zoning ordinance or

enacting a local law pursuant to this section shall follow the procedure

for adopting and amending its zoning ordinance or local laws, as the

case may be, including all provisions for notice applicable for changes

or amendments to a zoning ordinance, local law or regulation.

4. Nothing in this section shall be construed to invalidate any

provision for transfer of development rights heretofore or hereafter

adopted by any local legislative body, or, in the case of cities over

one million, by the board of estimate.

Intermunicipal cooperation in comprehensive planning and land

use regulation. 1. Legislative intent. This section is intended to

illustrate the statutory authority that any municipal corporation has

under article five-G of the general municipal law and place within land

use law express statutory authority for cities, towns and villages to

enter into agreements to undertake comprehensive planning and land use

regulation with each other or one for the other, and to provide that any

city, town or village may contract with a county to carry out all or a

portion of the ministerial functions related to the land use of such

city, town or village as may be agreed upon. By the enactment of this

section the legislature seeks to promote intergovernmental cooperation

that could result in increased coordination and effectiveness of

comprehensive planning and land use regulation, more efficient use of

infrastructure and municipal revenues, as well as the enhanced

protection of community resources, especially where such resources span

municipal boundaries.

2. Authorization and effects. (a) In addition to any other general or

special powers vested in a city to prepare a comprehensive plan and

enact and administer land use regulations, by local law or ordinance,

rule or regulation, each city is hereby authorized to enter into, amend,

cancel and terminate agreements with any other municipality or

municipalities to undertake all or a portion of such powers, functions

and duties.

(b) Any one or more municipalities located in a county which has

established a county planning board, commission or other agency,

hereinafter referred to as a county planning agency, are hereby

authorized to enter into, amend, cancel and terminate agreements with

such county in order to authorize the county planning agency to perform

and carry out certain ministerial functions on behalf of such

municipality or municipalities related to land use planning and zoning.

Such functions may include, but are not limited to, acting in an

advisory capacity, assisting in the preparation of comprehensive plans

and land use regulations to be adopted and enforced by such municipality

or municipalities and participating in the formation and functions of

individual or joint administrative boards and bodies formed by one or

more municipalities.

(c) Such agreements shall apply only to the performance or exercise of

any function or power which each of the municipal corporations has the

authority by any general or special law to prescribe, perform, or

exercise separately.

3. Definitions. As used herein:

(a) "Municipality", means a city, town or village.

(b) "Community resource", means a specific public facility,

infrastructure system, or geographic area of special economic

development, environmental, scenic, cultural, historic, recreational,

parkland, open space, natural resource, or other unique significance,

located wholly or partially within the boundaries of one or more given

municipalities.

(c) "Intermunicipal overlay district", means a special land use

district which encompasses all or a portion of one or more

municipalities for the purpose of protecting, enhancing or developing

one or more community resources as provided herein.

4. Intermunicipal agreements. In addition to any other powers granted

to municipalities to contract with each other to undertake joint,

cooperative agreements any municipality may:

(a) create a consolidated planning board which may replace individual

planning boards, if any, which consolidated planning board shall have

the powers and duties as shall be determined by such agreement;

(b) create a consolidated zoning board of appeals which may replace

individual zoning boards of appeals, if any, which consolidated zoning

board of appeals shall have the powers and duties as shall be determined

by such agreement;

(c) create a comprehensive plan and/or land use regulations which may

be adopted independently by each participating municipality;

(d) provide for a land use administration and enforcement program

which may replace individual land use administration and enforcement

programs, if any, the terms and conditions of which shall be set forth

in such agreement; and

(e) create an intermunicipal overlay district for the purpose of

protecting, enhancing or developing community resources that encompass

two or more municipalities.

5. Special considerations. (a) Making joint agreements. Any agreement

made pursuant to the provisions of this section may contain provisions

as the parties deem to be appropriate, and including provisions relative

to the items designated in paragraphs a through m inclusive as set forth

in subdivision two of section one hundred nineteen-o of the general

municipal law.

(b) Establishing the duration of agreement. Any agreement developed

pursuant to the provisions of this section may contain procedures for

periodic review of the terms and conditions of the agreement, including

those relating to the duration, extension or termination.

(c) Amending local laws or ordinances. Local laws or ordinances shall

be amended, as appropriate, to reflect the provisions contained in

intermunicipal agreements established pursuant to the provisions of this

section.

6. Appeal of action by aggrieved party or parties. Any officer,

department, board or bureau of any municipality with the approval of the

legislative body, or any person or persons jointly or severally

aggrieved by any act or decision of a planning board, zoning board of

appeals or agency created pursuant to the provisions of this section may

bring a proceeding by article seventy-eight of the civil practice law

and rules in a court of record on the ground that such decision is

illegal, in whole or in part. Such proceeding must be commenced within

thirty days after the filing of the decision in the office of the city

clerk. Commencement of the proceeding shall stay proceedings upon the

decision from which the appeal is taken. All issues in any proceeding

under this section shall have a preference over all other civil actions

and proceedings.

7. Any agreements made between two or more municipalities pursuant to

article five-G of the general municipal law or any other law which

provides for the undertaking of any land use regulation or activity on a

joint, cooperative or contract basis, if valid when so made, shall not

be invalidated by the provisions of this section.

8. The provisions of this section shall be in addition to existing

authority and shall not be deemed or construed as a limitation,

diminution or derogation of any statutory authority authorizing

municipal cooperation.

Public or municipal purpose and general welfare defined.

Notwithstanding any other provision of law, the terms "public or

municipal purpose," and "general welfare," as used in this article,

shall each include the promotion of education, art, beauty, charity,

amusement, recreation, health, safety, comfort and convenience, and the

promotion, creation, development or expansion of business, commerce,

industry or job opportunities, and all of the purposes enumerated in

sections twenty, twenty-a, twenty-b, and twenty-e.

Debt service in relation to certain municipal cooperative

activities. If any joint indebtedness described in title one-A of

article two of the local finance law is allocated and apportioned, or is

excluded, under or pursuant to such title or any other provision of law

for the purpose of determining the debt-contracting power of a county,

city, town, village or school district, such allocation and

apportionment, or exclusion, shall not limit the amount to be raised in

any city outside the limitations applicable to cities set forth in

section ten of article eight of the constitution to provide for the

interest on and the principal of any greater proportionate share of such

debt service which the city has agreed or is required to provide. The

total of the amounts which may be so raised by all participating public

corporations outside any limitation imposed by or pursuant to section

ten of article eight of the constitution to provide for their respective

portions of any payment of principal or of interest on joint

indebtedness shall not exceed the full amount required to be provided by

all of such participants to make any such payment.

Passenger stations of railroad redevelopment corporations in

certain cities. 1. Each city having a population of more than one

million may from time to time contract with a railroad redevelopment

corporation providing passenger service by rail to or from any passenger

station within such city and currently certified by the state

commissioner of transportation as eligible to receive the exemptions

provided by title two-b of the real property tax law to reimburse such

corporation for all or part of the costs incurred by it in the operation

and maintenance of one or more such stations, owned or used by it,

including the buildings, appurtenances, platforms, land and approaches

incidental or adjacent thereto, provided, however, that such contract

shall contain provisions pursuant to which:

a. The corporation agrees for the term of such contract not to

discontinue all passenger or all freight service, or petition any

regulatory agency having jurisdiction in respect thereof for permission

to discontinue all passenger or all freight service, to or from such

stations without the consent of such city;

b. The corporation agrees for the term of such contract to continue

the operation and maintenance of such existing facilities or portions

thereof as may be required in the public interest for the sale of

passenger tickets and the handling of baggage mail and freight at such

stations;

c. The corporation shall use the portions of any such station which

are not required for the sale of passenger tickets, the handling of

baggage, mail and freight or its railroad operations for public purposes

or for uses generally available to or serving the general public,

including but not limited to access to the railroad and related

services, facilities for the convenience and comfort of the general

public, the parking of vehicles, public assembly, recreation, cultural

activities, shelter, and terminal facilities for other modes of

transportation; and

d. Such contract shall expire not later than the first day of July

next succeeding its effective date.

Any contract made pursuant to this section may contain such other

terms and conditions, not inconsistent with the foregoing, as the city

and the corporation may agree.

2. Reimbursement of the costs of maintenance and operation of such

stations, and reimbursement of any part thereof, are hereby declared

city purposes and the cost thereof shall be a city charge to be paid

from city funds annually appropriated, raised and expended for city

purposes in the manner provided by law.

3. Any contract made pursuant to this section shall be authorized by

the board of estimate of such city by resolution and shall require the

separate approval of the mayor of such city. Such resolution may be

amended from time to time.

4. Each city entering into a contract pursuant to this section shall

file a copy thereof within ten days of its execution with the director

of the state office of transportation.

Establishment of blood credit systems by cities. 1. Every

city shall have the power to establish by executive order of the mayor

or by resolution of the local governing body, a blood credit system for

the purpose of providing blood and related benefits for employees of

such city or of any corporation, agency or institution receiving

financial support from such city, and the families or dependents of such

employees, as defined in such executive order or resolution. Such

executive order or resolution may:

(a) Establish the eligibility requirements for and the terms and

conditions of membership in such system;

(b) Prescribe the method of organization of the system;

(c) Fix the cost of membership, to be paid either in money or blood

donation;

(d) Prescribe the blood bank arrangements to be made with blood bank

organizations;

(e) Prescribe the methods of administration and financial management,

including provision for payroll deductions of membership fees;

(f) Prescribe the benefits to be provided by the system;

(g) Establish a central blood credit administration unit in the

department of personnel or other appropriate department of the city for

the purpose of administering the operational activities of the system,

and appoint or authorize the appointment of such officers or employees

of the city as may be necessary to carry out the functions of such unit;

(h) Provide for the payment by the city of such sum as may be

necessary to pay the initial administrative cost of setting up the

system and the program, within the amounts appropriated therefor;

(i) Provide that employees who are members of the blood credit system

and who retire shall be permitted to retain membership voluntarily at

such terms as may be prescribed by such order or resolution;

(j) Contain such other terms, conditions and provisions as may be

necessary to enable the system to provide blood and related benefits to

the members of such system and their families or dependents which shall

bear a reasonable relationship to the cost of membership and will enable

the system to be self-supporting.

2. Any such executive order or resolution may be amended from time to

time.

Operating assistance for water-works corporations in certain

cities. Each city having a population of more than one million may

provide operating assistance to a water-works corporation subject to the

provisions of the public service law which provides water service in

such city for the purpose of reducing or eliminating disparity between

rates charged for such service by the municipal water supply system of

such city and rates charged by such water-works corporation, and in

furtherance of such purpose the chief executive officer of such city may

enter into an agreement with such water-works corporation and expend

such sums as may be appropriated therefor so as to effect a reduction of

rates of such water-works corporation.

Operating assistance for certain public utility services. Each

city having a population of one million or more shall be authorized to

make an appropriation, notwithstanding any provision of general, special

or local law to the contrary, to a public utility service operated by

such city in accordance with a local law adopted pursuant to article

fourteen-A of the general municipal law for the purpose of reducing the

rates charged for the electricity sold and billed by such public utility

service to non-residential energy users, without the billing services of

a utility, so as to enable such public utility service to reduce its

rates and charges in a proportion substantially equivalent to reductions

effected by rebates made to non-residential energy users in accordance

with a local law adopted pursuant to authorization contained in article

two-G of this chapter. Any funds so appropriated shall be used by such

public utility service to effect a reduction of rates and charges of

such public utility service in the manner hereinabove described. For

purposes of this section the terms "non-residential energy user",

"rebate" and "utility" shall have the meanings ascribed by article two-G

of this chapter.

This grant in addition to existing powers. The powers granted

by this article shall be in addition to and not in substitution for, all

the powers, rights, privileges and functions existing in any city

pursuant to any other provision of law.

Powers hereby granted, how to be exercised. 1. The powers

granted by this act are to be exercised by the officer, officers or

official body vested with such powers by any other provision of law or

ordinance (subject to amendment or repeal of any such ordinance) and in

the manner and subject to the conditions prescribed by law or ordinance

(subject to amendment or repeal of any such ordinance), but no provision

of any special or local law shall operate to defeat or limit in extent

the grant of powers contained in this act; and any provision of any

special or local law which in any city operates, in terms or in effect,

to prevent the exercise or limit the extent of any power granted by this

article, shall be superseded. Where any such provision of special or

local law is superseded under the provisions of this subdivision, such

power, freed from the limitations imposed by such provision, shall be

exercised by the same officer, officers or official body that would be

vested with the same under the provisions of this subdivision, if such

provision had not been superseded, but the exercise thereof shall be

subject to the limitations provided for in subdivision two of this

section.

2. In the absence of any provision of law or ordinance determining by

whom or in what manner or subject to what conditions any power granted

by this act shall be exercised, the common council or board of aldermen

or corresponding legislative body of the city shall, subject to the

provisions of this section, have power by ordinance to determine by whom

and in what manner and subject to what conditions said power shall be

exercised. The exercise by any city of any power granted by this article

not now vested in such city or now vested in such city subject to

provisions which are superseded by the provisions of subdivision one of

this section, shall be subject to the following limitations:

b. No sale or lease of city real estate or of any franchise belonging

to or under the control of the city shall be made or authorized except

by vote of three-fourths of all the members of the common council or

corresponding legislative body of the city. In case of a proposed sale

or lease of real estate or of a franchise, the ordinance must provide

for a disposition of the same at public auction to the highest bidder,

under proper regulations as to the giving of security and after public

notice to be published at least once each week for three weeks in the

official paper or papers. A sale or lease of real estate or a franchise

shall not be valid or take effect unless made as aforesaid and

subsequently approved by a resolution of the board of estimate and

apportionment in any city having such a board, and also approved by the

mayor. No franchise shall be granted or be operated for a period longer

than fifty years. The common council or corresponding legislative body

of the city may, however, grant to the owner or lessees of an existing

franchise, under which operations are being actually carried on, such

additional rights or extensions in the street or streets in which the

said franchise exists, upon such terms as the interests of the city may

require, with or without any advertisement, as the common council may

determine, provided, however, that no such grant shall be operative

unless approved by the board of estimate and apportionment in any city

having such a board, and also by the mayor.

In any city the question whether any proposed sale or lease of city

real estate or of any franchise belonging to or under the control of the

city shall be approved shall, upon a demand being filed, as hereinafter

provided, be submitted to the voters of such city at a general or

special election, after public notice to be published at least once each

week for three weeks in the official paper or papers. Such demand shall

be subscribed and acknowledged by voters of the city equal in number to

at least ten per centum of the total number of votes cast in such city

at the last preceding general election and shall be filed in the office

of the clerk of such city before the adoption of an ordinance or

resolution making or authorizing such sale or lease. If such demand is

filed, as aforesaid, such sale or lease of real estate or such franchise

shall not take effect unless in addition to the foregoing requirements a

majority of the electors voting thereon at such election shall vote in

the affirmative.

The foregoing limitations shall not apply to the exercise by any city

of any power now vested in it, where the existing provisions of law

determining by whom or in what manner or subject to what conditions such

power shall be exercised are not superseded by the provisions of

subdivision one of this section; but in such case the exercise of such

power shall be subject only to such existing provisions of law, and

shall not be limited or restricted by any provision of this section.

Construction of this act. This article shall be construed, not

as an act in derogation of the powers of the state, but as one intended

to aid the state in the execution of its duties, by providing adequate

power of local government for the cities of the state.

Increasing compensation during fiscal year prohibited. The board

of estimate and apportionment of any city or the body exercising similar

functions in any city, excepting a city of the first class having a

population of more than five hundred thousand and less than one million,

is hereby prohibited from increasing the compensation of any office or

position, except compensation on per diem basis, paid out of the

treasury of such city, during any fiscal year, after the same shall have

been fixed and provided for in the budget of such city for such fiscal

year.

Authorization to impose tax.-- In addition to any other taxes,

now authorized by law, any city having a population of one million or

more is hereby authorized and empowered to adopt and amend local laws

imposing a tax on the personal income of residents of such city to be

administered in the manner provided for in this article by the

administrator as defined in section one of the model local law

hereinafter set forth.

The tax authorized by this article may be imposed only if the general

city law authorizes the adoption of a city tax on the earnings of

nonresidents and the city imposing the tax herein authorized also

imposes such tax on the earnings of nonresidents. The rates of such tax

shall be the rates contained in either section three or three-A of the

model local law and such rates may be reduced and increased, provided

that the rates shall not be fixed higher than those contained in section

three-A of such model local law.

The terms of such local law shall be substantially the same as the

following model local law except that:

(a) Any such local law may include a provision for the specific credit

for individuals described in section twenty-five-b of this chapter

effective for any taxable year commencing on or after July first,

nineteen hundred sixty-seven;

(b) Any such local law may be amended to conform it with similar

provisions of article twenty-two of the tax law except insofar as it

relates to nonresidents as presently in effect or as it may be amended;

and

(c) The appendix in such local law may be amended for the purpose of

conforming it with the United States internal revenue code or other

federal laws relating to taxation as presently in effect or as they may

be amended.

Returns and liabilities.--(a) General.--On or before the

fifteenth day of the fourth month following the close of a taxable year,

an income tax return under this local law shall be made and filed by or

for:

(1) every resident individual required to file a federal income tax

return for the taxable year, or having city adjusted gross income for

the taxable year, determined under section twelve, in excess of the sum

of his city personal exemptions;

(2) every resident estate or trust required to file a federal income

tax return for the taxable year, or having any city taxable income for

the taxable year, determined under section eighteen.

(b) Husband and wife.-- (1) If the federal income tax liability of

husband or wife is determined on a separate federal return, their city

income tax liabilities and returns shall be separate.

(2) If the federal income tax liabilities of husband and wife (other

than a husband and wife described in paragraph three) are determined on

a joint federal return, or if neither files a federal return:

(A) they shall file a joint city income tax return, and their tax

liabilities shall be joint and several, or

(B) they may elect to file separate city income tax returns on a

single form if they comply with the requirements of the administrator in

setting forth information, in which event their tax liabilities shall be

separate except as provided in paragraph four of this subdivision (b).

(3) If either husband or wife is a resident and the other is a

nonresident and both elect to determine their joint city taxable income

as if both were residents, their tax liabilities shall be joint and

several.

(4) If husband and wife file separate city income tax returns on a

single form pursuant to paragraph two of this subdivision (b), and:

(A) if the sum of the payments by either spouse, including withheld

and estimated taxes, exceeds the amount of the tax for which such spouse

is separately liable, the excess may be applied by the administrator to

the credit of the other spouse if the sum of the payments by such other

spouse, including withheld and estimated taxes, is less than the amount

of the tax for which such other spouse is separately liable;

(B) if the sum of the payments made by both spouses with respect to

the taxes for which they are separately liable, including withheld and

estimated taxes, exceeds the total of the taxes due, refund of the

excess may be made payable to both spouses;

Provided, however, that the provisions of this paragraph four shall

not apply if the return of either spouse includes a demand that any

overpayment made by him or her shall be applied only on account of his

or her separate liability.

(c) Decedents.--The return for any deceased individual shall be made

and filed by his executor, administrator, or other person charged with

his property. If a final return of a decedent is for a fractional part

of a year, the due date of such return shall be the fifteenth day of the

fourth month following the close of the twelve-month period which began

the first day of such fractional part of the year.

(d) Individuals under a disability.--The return for an individual who

is unable to make a return by reason of minority or other disability

shall be made and filed by his guardian, committee, conservator,

fiduciary or other person charged with the care of his person or

property (other than a receiver in possession of only a part of his

property), or by his duly authorized agent.

(e) Estates and trust.--The return for an estate or trust shall be

made and filed by the fiduciary.

(f) Joint fiduciaries.--If two or more fiduciaries are acting jointly,

the return may be made by any one of them.

(g) Waiver of returns. The administrator may provide by regulation

that any return otherwise required or permitted to be made under this

local law need not be made and filed by any resident individual who had,

during the taxable year to which the return would relate, total federal

adjusted gross income of no more than eight thousand dollars, or such

lesser amount as the administrator shall specify, and the amount of

whose federal gross income other than wages from which tax has been

withheld pursuant to this local law, plus the net of the modifications

specified in section twelve, for such taxable year, does not exceed

three hundred dollars or such lesser amount as the administrator shall

specify. Any such regulation may provide for additional conditions and

prerequisites to the privilege of not filing a return.

(h) Cross reference.-- For provisions as to information returns by

partnerships, employers and other persons, see section thirty-eight.

Time and place for filing returns and paying tax.--A person

required to make and file a return under this local law shall, without

assessment, notice or demand, pay any tax due thereon to the

administrator on or before the date fixed for filing such return

(determined without regard to any extension of time for filing the

return). The administrator shall prescribe by regulation the place for

filing any return, declaration, statement, or other document required

pursuant to this local law and for payment of any tax.

Signing of returns and other documents.--(a) General.--Any

return, declaration, statement or other document required to be made

pursuant to this local law shall be signed in accordance with

regulations or instructions prescribed by the administrator. The fact

that an individual's name is signed to a return, declaration, statement,

or other document, shall be prima facie evidence for all purposes that

the return, declaration, statement or other document was actually signed

by him.

(b) Partnerships.--Any return, statement or other document required of

a partnership shall be signed by one or more partners. The fact that a

partner's name is signed to a return, statement, or other document,

shall be prima facie evidence for all purposes that such partner is

authorized to sign on behalf of the partnership.

(c) Certifications.--The making or filing of any return, declaration,

statement or other document or copy thereof required to be made or filed

pursuant to this local law, including a copy of a federal return, shall

constitute a certification by the person making or filing such return,

declaration, statement or other document or copy thereof that the

statements contained therein are true and that any copy filed is a true

copy.

Change of residence status during the year.-- (a) General.-- If

an individual changes his status during his taxable year from resident

to nonresident, or from nonresident to resident, he shall file one

return as a resident for the portion of the year during which he is a

resident, and an information return for the portion of the year during

which he is a nonresident, subject to such exceptions as the

administrator may prescribe by regulation. Such information return shall

be due at the same time as the return for the portion of the year during

which such individual is a resident.

(b) City taxable income for portion of year individual is a

resident.--The city taxable income for the portion of the year during

which he is a resident shall be determined, except as provided in

subdivision (c), under part II of this local law as if his taxable year

for federal income tax purposes were limited to the period of his

resident status.

(c) Special accruals.--(1) If an individual changes his status from

resident to nonresident, he shall, regardless of his method of

accounting, accrue for the portion of the taxable year prior to such

change of status any items of income, gain, loss or deduction accruing

prior to the change of status, if not otherwise properly includible

(whether or not because of an election to report on an installment

basis) or allowable for city income tax purposes for such portion of the

taxable year or for a prior taxable year. The amounts of such accrued

items shall be determined with the applicable modifications described in

sections twelve and fifteen as if such accrued items were includible or

allowable for federal income tax purposes.

(2) If an individual changes his status from nonresident to resident,

he shall, regardless of his method of accounting, accrue for the portion

of the taxable year prior to such change of status any items of income,

gain, loss or deduction accruing prior to the change of status, if not

otherwise properly includible (whether or not because of an election to

report on an installment basis) or allowable for federal income tax

purposes for such portion of the taxable year or for a prior taxable

year. The amounts of such accrued items shall be determined with the

applicable modifications described in sections twelve and fifteen as if

such accrued items were includible or allowable for federal income tax

purposes.

(3) No item of income, gain, loss or deduction which is accrued under

this subdivision shall be taken into account in determining city

adjusted gross income or the city itemized deduction for any subsequent

taxable period.

(4) Where an individual changes his status from resident to

nonresident, the accruals under this subdivision shall not be required

if the individual files with the administrator a bond or other security

acceptable to the administrator, conditioned upon the inclusion of

amounts accruable under this subdivision in city adjusted gross income

for one or more subsequent taxable years as if the individual had not

changed his resident status.

(d) Prorations.--Where an individual changes his status during his

taxable year from resident to nonresident or from nonresident to

resident, the city personal exemptions allowable under section sixteen

shall be prorated, under regulations of the administrator, to reflect

the portions of the entire taxable year during which the individual was

a resident and a nonresident

(e) Standard deduction.--Where an individual changes his status during

his taxable year from resident to nonresident or from nonresident to

resident, the city standard deduction allowable shall be either ten per

centum of city adjusted gross income reported for the period during

which he is a resident, or one thousand dollars prorated according to

the period covered by the return, whichever is less.

Declarations of estimated tax.-- (a) Requirement of

declaration.-- Every resident individual shall make a declaration of his

estimated tax for the taxable year, containing such information as the

administrator may prescribe by regulations or instructions, if his city

adjusted gross income, other than from wages on which tax is withheld

under this local law, can reasonably be expected to exceed four hundred

dollars plus the sum of the city personal exemptions to which he is

entitled.

(b) Definition of estimated tax.--The term "estimated tax" means the

amount which an individual estimates to be his income tax under this

local law for the taxable year, less the amount which he estimates to be

the sum of any credits allowable against the tax.

(c) Joint declaration of husband and wife.--A husband and wife may

make a joint declaration of estimated tax as if they were one taxpayer,

in which case the liability with respect to the estimated tax shall be

joint and several. No joint declaration may be made if husband and wife

are separated under a decree of divorce or of separate maintenance, or

if they have different taxable years. If a joint declaration is made

but husband and wife elect to determine their taxes under this local law

separately, the estimated tax for such year may be treated as the

estimated tax of either husband or wife, or may be divided between them,

as they may elect.

(d) Time for filing declaration.--A declaration of estimated tax of an

individual other than a farmer shall be filed on or before April

fifteenth of the taxable year, except that if the requirements of

subdivision (a) are first met:

(1) after April first and before June second of the taxable year, the

declaration shall be filed on or before June fifteenth, or

(2) after June first and before September second of the taxable year,

the declaration shall be filed on or before September fifteenth, or

(3) after September first of the taxable year, the declaration shall

be filed on or before January fifteenth of the succeeding year.

(e) Declaration of estimated tax by a farmer.--A declaration of

estimated tax of an individual having an estimated city adjusted gross

income from farming (including oyster farming) for the taxable year

which is at least two-thirds of his total estimated city adjusted gross

income for the taxable year may be filed at any time on or before

January fifteenth of the succeeding year, in lieu of the time otherwise

prescribed.

(f) Declaration of estimated tax of forty dollars or less.--A

declaration of estimated tax of an individual having a total estimated

tax for the taxable year of forty dollars or less may be filed at any

time on or before January fifteenth of the succeeding year under

regulations of the administrator.

(g) Amendments of declaration.--An individual may amend a declaration

under regulations of the administrator.

(h) Return as declaration or amendment.--If on or before February

fifteenth of the succeeding taxable year an individual files his return

for the taxable year for which the declaration is required, and pays

therewith the full amount of the tax shown to be due on the return:

(1) such return shall be considered as his declaration if no

declaration was required to be filed during the taxable year, but is

otherwise required to be filed on or before January fifteenth, or

(2) such return shall be considered as the amendment permitted by

subdivision (g) to be filed on or before January fifteenth if the tax

shown on the return is greater than the estimated tax shown in a

declaration previously made.

(i) Fiscal year.--This section shall apply to a taxable year other

than a calendar year by the substitution of the months of such fiscal

year for the corresponding months specified in this section.

(j) Short taxable year.--An individual having a taxable year of less

than twelve months shall make a declaration in accordance with

regulations of the administrator.

(k) Declaration for individual under a disability.--The declaration of

estimated tax for an individual who is unable to make a declaration by

reason of minority or other disability shall be made and filed by his

guardian, committee, conservator, fiduciary or other person charged with

the care of his person or property (other than a receiver in possession

of only a part of his property), or by his duly authorized agent.

Payments of estimated tax.-- (a) General.-- The estimated tax

with respect to which a declaration is required shall be paid as

follows:

(1) If the declaration is filed on or before April fifteenth of the

taxable year, the estimated tax shall be paid in four equal

installments. The first installment shall be paid at the time of the

filing of the declaration, and the second, third and fourth installments

shall be paid on the following June fifteenth, September fifteenth, and

January fifteenth, respectively.

(2) If the declaration is filed after April fifteenth and not after

June fifteenth of the taxable year, and is not required to be filed on

or before April fifteenth of the taxable year, the estimated tax shall

be paid in three equal installments. The first installment shall be

paid at the time of the filing of the declaration, and the second and

third installments shall be paid on the following September fifteenth

and January fifteenth, respectively.

(3) If the declaration is filed after June fifteenth and not after

September fifteenth of the taxable year, and is not required to be filed

on or before June fifteenth of the taxable year, the estimated tax shall

be paid in two equal installments. The first installment shall be paid

at the time of the filing of the declaration, and the second shall be

paid on the following January fifteenth.

(4) If the declaration is filed after September fifteenth of the

taxable year, and is not required to be filed on or before September

fifteenth of the taxable year, the estimated tax shall be paid in full

at the time of the filing of the declaration.

(5) If the declaration is filed after the time prescribed therefor, or

after the expiration of any extension of time therefor, paragraphs two,

three and four of this subdivision shall not apply, and there shall be

paid at the time of such filing all installments of estimated tax

payable at or before such time, and the remaining installments shall be

paid at the times at which, and in the amounts in which, they would have

been payable if the declaration had been filed when due.

(b) Farmers.--If an individual referred to in subdivision (e) of

section thirty-five (relating to income from farming) makes a

declaration of estimated tax after September fifteenth of the taxable

year and on or before the following January fifteenth, the estimated tax

shall be paid in full at the time of the filing of the declaration.

(c) Amendments of declaration.--If any amendment of a declaration is

filed, the remaining installments, if any, shall be ratably increased or

decreased (as the case may be) to reflect any increase or decrease in

the estimated tax by reason of such amendment, and if any amendment is

made after September fifteenth of the taxable year, any increase in the

estimated tax by reason thereof shall be paid at the time of making such

amendment.

(d) Application to short taxable year.--This section shall apply to a

taxable year of less than twelve months in accordance with regulations

of the administrator.

(e) Fiscal year.--This section shall apply to a taxable year other

than a calendar year by the substitution of the months of such fiscal

year for the corresponding months specified in this section.

(f) Installments paid in advance.--An individual may elect to pay any

installment of his estimated tax prior to the date prescribed for its

payment.

(g) Cross reference.--For taxpayers with taxable years beginning prior

to the date this local law becomes operative, see section forty-one.

Extensions of time.--(a) General.--The administrator may grant

a reasonable extension of time for payment of tax or estimated tax (or

any installment), or for filing any return, declaration, statement, or

other document required pursuant to this local law, on such terms and

conditions as he may require. Except for a taxpayer who is outside the

United States, no such extension for filing any return, declaration,

statement or other document, shall exceed six months.

(b) Furnishing of security.--If any extension of time is granted for

payment of any amount of tax, the administrator may require the taxpayer

to furnish a bond or other security in an amount not exceeding twice the

amount for which the extension of time for payment is granted, on such

terms and conditions as the administrator may require.

Requirements concerning returns, notices, records and

statements.--(a) General.--The administrator may prescribe regulations

as to the keeping of records, the content and form of returns and

statements, and the filing of copies of federal income tax returns and

determinations. The administrator may require any person, by regulation

or notice served upon such person, to make such returns, render such

statements, or keep such records, as the administrator may deem

sufficient to show whether or not such person is liable under this local

law for tax or for collection of tax.

(b) Partnerships.--Every partnership having a resident partner shall

make a return for the taxable year setting forth all items of income,

gain, loss and deduction and such other pertinent information as the

administrator may by regulations and instructions prescribe. Such return

shall be filed on or before the fifteenth day of the fourth month

following the close of each taxable year. For purposes of this

subdivision, "taxable year" means year or period which would be a

taxable year of the partnership if it were subject to tax under this

local law.

(c) Information at source.--The administrator may prescribe

regulations and instructions requiring returns of information to be made

and filed on or before February twenty-eighth of each year as to the

payment or crediting in any calendar year of amounts of six hundred

dollars or more to any taxpayer under this local law. Such returns may

be required of any person, including lessees or mortgagors of real or

personal property, fiduciaries, employers, and all officers and

employees of this state, or of any municipal corporation or political

subdivision of this state, having the control, receipt, custody,

disposal or payment of interest, rents, salaries, wages, premiums,

annuities, compensations, remunerations, emoluments or other fixed or

determinable gains, profits or income, except interest coupons payable

to bearer. A duplicate of the statement as to tax withheld on wages,

required to be furnished by an employer to an employee, shall constitute

the return of information required to be made under this section with

respect to such wages.

(d) Notice of qualification as receiver, etc.--Every receiver, trustee

in bankruptcy, assignee for benefit of creditors, or other like

fiduciary shall give notice of his qualification as such to the

administrator, as may be required by regulation.

Report of change in federal taxable income.--If the amount of a

taxpayer's federal taxable income reported on his federal income tax

return for any taxable year is changed or corrected by the United States

internal revenue service or other competent authority, or as the result

of a renegotiation of a contract or subcontract with the United States

or if a taxpayer, pursuant to subsection (d) of section six thousand two

hundred thirteen of the internal revenue code, executes a notice of

waiver of the restrictions provided in subsection (a) of said section,

the taxpayer shall report such change or correction in federal taxable

income or such execution of such notice of waiver and the changes or

corrections of his federal taxable income on which it is based, within

ninety days after the final determination of such change, correction, or

renegotiation, or such execution of such notice of waiver or as

otherwise required by the administrator, and shall concede the accuracy

of such determination or state wherein it is erroneous. Any taxpayer

filing an amended federal income tax return shall also file within

ninety days thereafter an amended return under this local law, and shall

give such information as the administrator may require. The

administrator may by regulation prescribe such exceptions to the

requirements of this section as he deems appropriate.

Change of election.-- Any election expressly authorized by this

local law, other than the election authorized by subdivision (g) of

section twelve, may be changed on such terms and conditions as the

administrator may prescribe by regulation.

Declaration of estimated tax for taxable years beginning prior

to the date this local law becomes effective.-- Notwithstanding

subdivision (d) of section thirty-five, no declaration of estimated tax

required by subdivision (a) of such section need be filed until sixty

days after the date this local law becomes effective.

Requirement of withholding tax from wages.--(a) General.--On or

after the first payroll period beginning forty-five days after the date

this local law becomes effective, every employer maintaining an office

or transacting business within this state and making payment of any

wages taxable under this local law shall deduct and withhold from such

wages for each payroll period a tax computed in such manner as to

result, so far as practicable, in withholding from the employee's wages

during each calendar year an amount substantially equivalent to the tax

reasonably estimated to be due under this local law resulting from the

inclusion in the employee's city adjusted gross income of his wages

received during such calendar year. The method of determining the amount

to be withheld shall be prescribed by regulations of the administrator

with due regard to the city withholding exemptions of the employee and

the sum of any credits allowable against his tax. This section shall not

apply to payments by the United States for service in the armed forces

of the United States.

(b) Withholding exemptions.--For purposes of this section:

(1) An employee shall be entitled to the same number of city

withholding exemptions as the number of withholding exemptions to which

he is entitled for federal income tax withholding purposes. An employer

may rely upon the number of federal withholding exemptions claimed by

the employee, except where the employee claims a different number of

city withholding exemptions.

(2) The amount of each city exemption shall be six hundred dollars.

Information statement for employee.-- Every employer required to

deduct and withhold tax under this local law from the wages of an

employee, or who would have been required so to deduct and withhold tax

if the employee had claimed no more than one withholding exemption,

shall furnish to each such employee in respect of the wages paid by such

employer to such employee during the calendar year on or before February

fifteenth of the succeeding year, or, if his employment is terminated

before the close of such calendar year, within thirty days from the date

on which the last payment of the wages is made, a written statement as

prescribed by the administrator showing the amount of wages paid by the

employer to the employee, the amount deducted and withheld as tax, and

such other information as the administrator shall prescribe.

Credit for tax withheld.-- Wages upon which tax is required to

be withheld shall be taxable under this local law as if no withholding

were required, but any amount of tax actually deducted and withheld

under this local law in any calendar year shall be deemed to have been

paid to the administrator on behalf of the person from whom withheld,

and such person shall be credited with having paid that amount of tax

for the taxable year beginning in such calendar year. For a taxable

year of less than twelve months, the credit shall be made under

regulations of the administrator.

Employer's return and payment of withheld taxes.--(a) General.--

Every employer required to deduct and withhold tax under this local law

shall, for each calendar month, on or before the fifteenth day of the

month following the close of such calendar month, file a withholding

return as prescribed by the administrator and pay over to the

administrator or to a depositary designated by the administrator, the

taxes so required to be deducted and withheld, except that for the month

of December in any year, the return shall be filed and the taxes paid on

or before January thirty-first of the succeeding year. Where the

aggregate amount required to be deducted and withheld by any employer

under this local law and under any local law imposing a tax on earnings

of nonresidents of the city adopted by the city pursuant to authority

granted by the general city law is less than twenty-five dollars in a

calendar month and the aggregate of such taxes for the semi-annual

period ending on June thirtieth and December thirty-first can reasonably

be expected to be less than one hundred fifty dollars, the administrator

may, by regulation, permit an employer to file a return on or before

July thirty-first for the semi-annual period ending on June thirtieth

and on or before January thirty-first for the semi-annual period ending

on December thirty-first. The administrator may, if he believes such

action necessary for the protection of the revenues, require any

employer to make a return and pay to him the tax deducted and withheld

at any time, or from time to time. Where the amount of wages paid by an

employer is not sufficient under this local law and under any local law

imposing a tax on earnings of nonresidents of the city adopted by the

city pursuant to authority granted by the general city law to require

the withholding of tax from the wages of any of his employees, the

administrator may, by regulation, permit such employer to file an annual

return on or before February twenty-eighth of the following calendar

year.

(b) Combined returns. The administrator may by regulation provide for

the filing of one return which shall include the return required to be

filed under this section, together with the employer's return required

to be filed under any local law imposing a tax on earnings of

nonresidents of the city adopted by the city pursuant to authority

granted by the general city law.

(c) Deposit in trust for city. Whenever any employer fails to collect,

truthfully account for, pay over the tax, or make returns of the tax as

required in this section, the administrator may serve a notice requiring

such employer to collect the taxes which become collectible after

service of such notice, to deposit such taxes in a bank approved by the

administrator, in a separate account, in trust for the city and payable

to the administrator, and to keep the amount of such tax in such account

until payment over to the administrator. Such notice shall remain in

effect until a notice of cancellation is served by the administrator.

Employer's liability for withheld taxes.-- Every employer

required to deduct and withhold tax under this local law is hereby made

liable for such tax. For purposes of assessment and collection, any

amount required to be withheld and paid over to the administrator, and

any additions to tax, penalties and interest with respect thereto, shall

be considered the tax of the employer. Any amount of tax actually

deducted and withheld under this local law shall be held to be a special

fund in trust for the city. No employee shall have any right of action

against his employer in respect to any moneys deducted and withheld from

his wages and paid over to the administrator in compliance or in

intended compliance with this local law.

Employer's failure to withhold.--If an employer fails to deduct

and withhold tax as required, and thereafter the tax against which such

tax may be credited is paid, the tax so required to be deducted and

withheld shall not be collected from the employer, but the employer

shall not be relieved from liability for any penalties, interest, or

additions to the tax otherwise applicable in respect of such failure to

deduct and withhold.

Notice of deficiency.--(a) General.--If upon examination of a

taxpayer's return under this local law the administrator determines that

there is a deficiency of income tax, he may mail a notice of deficiency

to the taxpayer. If a taxpayer fails to file an income tax return

required under this local law, the administrator is authorized to

estimate the taxpayer's city taxable income and tax thereon, from any

information in its possession, and to mail a notice of deficiency to the

taxpayer. A notice of deficiency shall be mailed by certified or

registered mail to the taxpayer at his last known address in or out of

the city. If a husband and wife are jointly liable for tax, a notice of

deficiency may be a single joint notice, except that if the

administrator has been notified by either spouse that separate

residences have been established, then, in lieu of the single joint

notice, a duplicate original of the joint notice shall be mailed to each

spouse at his or her last known address in or out of the city. If the

taxpayer is deceased or under a legal disability, a notice of deficiency

may be mailed to his last known address in or out of the city, unless

the administrator has received notice of the existence of a fiduciary

relationship with respect to the taxpayer.

(b) Notice of deficiency as assessment.--After ninety days from the

mailing of a notice of deficiency, such notice shall be an assessment of

the amount of tax specified in such notice, together with the interest,

additions to tax and penalties stated in such notice, except only for

any such tax or other amounts as to which the taxpayer has within such

ninety day period filed with the administrator a petition under section

sixty-nine. If the notice of deficiency is addressed to a person outside

of the United States, such period shall be one hundred fifty days

instead of ninety days.

(c) Restrictions on assessment and levy.--No assessment of a

deficiency in tax and no levy or proceeding in court for its collection

shall be made, begun or prosecuted, except as otherwise provided in

section seventy-four, until a notice of deficiency has been mailed to

the taxpayer, nor until the expiration of the time for filing a petition

contesting such notice, nor, if a petition with respect to the taxable

year has been filed with the administrator, until the decision of the

tax commission has become final. For exception in the case of judicial

review of the decision of the administrator, see subdivision (c) of

section seventy.

(d) Exceptions for mathematical errors.--If a mathematical error

appears on a return (including an overstatement of the credit for income

tax withheld at the source or of the amount paid as estimated income

tax), the administrator shall notify the taxpayer that an amount of tax

in excess of that shown upon the return is due, and that such excess has

been assessed. Such notice shall not be considered as a notice of

deficiency for the purposes of this section, subdivision (f) of section

sixty-seven (limiting credits or refunds after petition to the

administrator), or subdivision (b) of section sixty-nine (authorizing

the filing of a petition with the administrator based on a notice of

deficiency) nor shall such assessment or collection be prohibited by the

provisions of subdivision (c).

(e) Exception where change in federal taxable income is not

reported.--(1) If the taxpayer fails to comply with section thirty-nine

in not reporting a change or correction increasing his federal taxable

income as reported on his federal income tax return or in not reporting

a change or correction which is treated in the same manner as if it were

a deficiency for federal income tax purposes or in not filing an amended

return or in not reporting the execution of a notice of waiver described

in such section, instead of the mode and time of assessment provided for

in subdivision (b) of this section, the administrator may assess a

deficiency based upon such changed or corrected federal taxable income

by mailing to the taxpayer a notice of additional tax due specifying the

amount of the deficiency, and such deficiency, together with the

interest, additions to tax and penalties stated in such notice, shall be

deemed assessed on the date such notice is mailed unless within thirty

days after the mailing of such notice a report of the federal change or

correction or an amended return, where such return was required by

section thirty-nine, is filed accompanied by a statement showing wherein

such federal determination and such notice of additional tax due are

erroneous.

(2) Such notice shall not be considered as a notice of deficiency for

the purposes of this section, subdivision (f) of section sixty-seven

(limiting credits or refunds after petition to the administrator), or

subdivision (b) of section sixty-nine (authorizing the filing of a

petition with the administrator based on a notice of deficiency), nor

shall such assessment or the collection thereof be prohibited by the

provisions of subdivision (c).

(3) If a husband and wife are jointly liable for tax, a notice of

additional tax due may be a single joint notice, except that if the

administrator has been notified by either spouse that separate

residences have been established, then, in lieu of the joint notice, a

duplicate original of the joint notice shall be mailed to each spouse at

his or her last known address in or out of the city. If the taxpayer is

deceased or under a legal disability, a notice of additional tax due may

be mailed to his last known address in or out of the city, unless the

administrator has received notice of the existence of a fiduciary

relationship with respect to the taxpayer.

(f) Waiver of restrictions.--The taxpayer shall at any time (whether

or not a notice of deficiency has been issued) have the right to waive

the restriction on assessment and collection of the whole or any part of

the deficiency by a signed notice in writing filed with the

administrator.

(g) Deficiency defined.--For purposes of this local law, a deficiency

means the amount of the tax imposed by this local law, less (1) the

amount shown as the tax upon the taxpayer's return (whether the return

was made or the tax computed by him or by the administrator), and less,

(2) the amounts previously assessed (or collected without assessment) as

a deficiency and plus (3) the amount of any rebates. For the purpose of

this definition, the tax imposed by this local law and the tax shown on

the return shall both be determined without regard to payments on

account of estimated tax or the credit for withholding tax; and a rebate

means so much of an abatement, credit, refund or other repayment

(whether or not erroneous) made on the ground that the amounts entering

into the definition of a deficiency showed a balance in favor of the

taxpayer.

Assessment.--(a) Assessment date.--The amount of tax which a

return shows to be due, or the amount of tax which a return would have

shown to be due but for a mathematical error, shall be deemed to be

assessed on the date of filing of the return (including any amended

return showing an increase of tax). In the case of a return properly

filed without computation of tax, the tax computed by the administrator

shall be deemed to be assessed on the date on which payment is due. If a

notice of deficiency has been mailed, the amount of the deficiency shall

be deemed to be assessed on the date specified in subdivision (b) of

section sixty-one if no petition to the administrator is filed, or if a

petition is filed, then upon the date when a decision of the

administrator establishing the amount of the deficiency becomes final.

If an amended return or report filed pursuant to section thirty-nine

concedes the accuracy of a federal adjustment, change or correction, any

deficiency in tax under this local law resulting therefrom shall be

deemed to be assessed on the date of filing such report or amended

return, and such assessment shall be timely notwithstanding section

sixty-three. If a notice of additional tax due, as prescribed in

subdivision (e) of section sixty-one, has been mailed, the amount of the

deficiency shall be deemed to be assessed on the date specified in such

subdivision unless within thirty days after the mailing of such notice a

report of the federal change or correction or an amended return, where

such return was required by section thirty-nine, is filed accompanied by

a statement showing wherein such federal determination and such notice

of additional tax due are erroneous. Any amount paid as a tax or in

respect of a tax, other than amounts withheld at the source or paid as

estimated income tax, shall be deemed to be assessed upon the date of

receipt of payment, notwithstanding any other provisions.

(b) Other assessment powers.--If the mode or time for the assessment

of any tax under this local law (including interest, additions to tax

and assessable penalties) is not otherwise provided for, the

administrator may establish the same by regulations.

(c) Estimated income tax.--No unpaid amount of estimated tax under

section thirty-six shall be assessed.

(d) Supplemental assessment.--The administrator may, at any time

within the period prescribed for assessment, make a supplemental

assessment, subject to the provisions of section sixty-one where

applicable, whenever it is ascertained that any assessment is imperfect

or incomplete in any material respect.

(e) Cross reference.--For assessment in case of jeopardy, see section

seventy-four.

Limitations on assessment.--(a) General.--Except as otherwise

provided in this section, any tax under this local law shall be assessed

within three years after the return was filed (whether or not such

return was filed on or after the date prescribed).

(b) Time return deemed filed.--(1) Early return.--For purposes of this

section a return of income tax, except withholding tax, filed before the

last day prescribed by law or by regulations promulgated pursuant to law

for the filing thereof, shall be deemed to be filed on such last day.

(2) Return of withholding tax.--For purposes of this section, if a

return of withholding tax for any period ending with or within a

calendar year is filed before April fifteenth of the succeeding calendar

year, such return shall be deemed to be filed on April fifteenth of such

succeeding calendar year.

(c) Exceptions.--(1) Assessment at any time.--The tax may be assessed

at any time if--

(A) no return is filed,

(B) a false or fraudulent return is filed with intent to evade tax, or

(C) the taxpayer fails to comply with section thirty-nine in not

reporting a change or correction increasing his federal taxable income

as reported on his federal income tax return, or the execution of a

notice of waiver and the changes or corrections on which it is based or

in not reporting a change or correction which is treated in the same

manner as if it were a deficiency for federal income tax purposes, or in

not filing an amended return.

(2) Extension by agreement.--Where, before the expiration of the time

prescribed in this section for the assessment of tax, both the

administrator and the taxpayer have consented in writing to its

assessment after such time, the tax may be assessed at any time prior to

the expiration of the period agreed upon. The period so agreed upon may

be extended by subsequent agreements in writing made before the

expiration of the period previously agreed upon.

(3) Report of changed or corrected federal income.--If the taxpayer

shall, pursuant to section thirty-nine, report a change or correction or

file an amended return increasing his federal taxable income or report a

change or correction which is treated in the same manner as if it were a

deficiency for federal income tax purposes, the assessment (if not

deemed to have been made upon the filing of the report or amended

return) may be made at any time within two years after such report or

amended return was filed. The amount of such assessment of tax shall not

exceed the amount of the increase in city tax attributable to such

federal change or correction. The provisions of this paragraph shall not

affect the time within which or the amount for which an assessment may

otherwise be made.

(4) Deficiency attributable to net operating loss carryback.--If a

deficiency is attributable to the application to the taxpayer of a net

operating loss carryback, it may be assessed at any time that a

deficiency for the taxable year of the loss may be assessed.

(5) Recovery of erroneous refund.--An erroneous refund shall be

considered an underpayment of tax on the date made, and an assessment of

a deficiency arising out of an erroneous refund may be made at any time

within two years from the making of the refund, except that the

assessment may be made within five years from the making of the refund

if it appears that any part of the refund was induced by fraud or

misrepresentation of a material fact.

(6) Request for prompt assessment.--If a return is required for a

decedent or for his estate during the period of administration, the tax

shall be assessed within eighteen months after written request therefor

(made after the return is filed) by the executor, administrator or other

person representing the estate of such decedent, but not more than three

years after the return was filed, except as otherwise provided in this

subdivision and subdivision (d).

(7) Report on use of certain property.--Under the circumstances

described in paragraph two of subdivision (g) of section twelve, the tax

may be assessed within three years after the filing of a return

reporting that property has been used for purposes other than research

and development to a greater extent than originally reported.

(8) Report concerning waste treatment facility.--Under the

circumstances described in paragraph (3) of subdivision (h) of section

twelve, the tax may be assessed within three years after the filing of

the return containing the information required by such paragraph.

(d) Omission of income on return.--The tax may be assessed at any time

within six years after the return was filed if--

(1) an individual omits from his city adjusted gross income an amount

properly includible therein which is in excess of twenty-five percentum

of the amount of city adjusted gross income stated in the return, or

(2) an estate or trust omits income from its return in an amount in

excess of twenty-five percentum of its income determined as if it were

an individual computing his city adjusted gross income under section

twelve.

For purposes of this subdivision there shall not be taken into account

any amount which is omitted in the return if such amount is disclosed in

the return, or in a statement attached to the return, in a manner

adequate to apprise the administrator of the nature and amount of such

item.

(e) Suspension of running of period of limitation.--The running of the

period of limitations on assessment or collection of tax or other amount

(or of a transferee's liability) shall, after the mailing of a notice of

deficiency, be suspended for the period during which the administrator

is prohibited under subdivision (c) of section sixty-one from making the

assessment or from collecting by levy.

Interest on underpayment.--(a) General.--If any amount of income

tax is not paid on or before the last date prescribed in this local law

for payment, interest on such amount at the rate of six percentum per

annum shall be paid for the period from such last date to the date paid,

whether or not any extension of time for payment was granted. Interest

under this subdivision shall not be paid if the amount thereof is less

than one dollar. If the time for filing a return of tax withheld by an

employer is extended, the employer shall pay interest for the period for

which the extension is granted and may not charge such interest to the

employee.

(b) Exception as to estimated tax.--This section shall not apply to

any failure to pay estimated tax under section thirty-six.

(c) Exception for mathematical error.--No interest shall be imposed on

any underpayment of tax due solely to mathematical error if the taxpayer

files a return within the time prescribed in this local law (including

any extension of time) and pays the amount of underpayment within three

months after the due date of such return, as it may be extended.

(d) No interest on interest.--No interest under this local law shall

be imposed on any interest provided by this title.

(e) Suspension of interest on deficiencies.--If a waiver of

restrictions on assessment of a deficiency has been filed by the

taxpayer, and if notice and demand by the administrator for payment of

such deficiency is not made within thirty days after the filing of such

waiver, interest shall not be imposed on such deficiency for the period

beginning immediately after such thirtieth day and ending with the date

of notice and demand.

(f) Tax reduced by carryback.--If the amount of tax for any taxable

year is reduced by reason of a carryback of a net operating loss, such

reduction in tax shall not affect the computation of interest under this

section for the period ending with the last day of the taxable year in

which the net operating loss arises.

(g) Interest treated as tax.--Interest under this section shall be

paid upon notice and demand and shall be assessed, collected and paid in

the same manner as income tax. Any reference in this title to the tax

imposed by this local law shall be deemed also to refer to interest

imposed by this section on such tax.

(h) Interest on penalties or additions to tax.--Interest shall be

imposed under subdivision (a) in respect of any assessable penalty or

addition to tax only if such assessable penalty or addition to tax is

not paid within ten days from the date of the notice and demand therefor

under subdivision (b) of section seventy-two, and in such case interest

shall be imposed only for the period from such date of the notice and

demand to the date of payment.

(i) Payment prior to notice of deficiency.--If, prior to the mailing

to the taxpayer of a notice of deficiency under subdivision (b) of

section sixty-one, the administrator mails to the taxpayer a notice of

proposed increase of tax and within thirty days after the date of the

notice of proposed increase the taxpayer pays all amounts shown on the

notice to be due to the administrator, no interest under this section on

the amount so paid shall be imposed for the period after the date of

such notice of proposed increase.

(j) Payment within ninety days after notice of deficiency.--If a

notice of deficiency under section sixty-one is mailed to the taxpayer,

and the total amount specified in such notice is paid on or before the

ninetieth day after the date of mailing, interest under this section

shall not be imposed for the period after the date of the notice.

(k) Payment within ten days after notice and demand.--If notice and

demand is made for payment of any amount under subdivision (b) of

section seventy-two, and if such amount is paid within ten days after

the date of such notice and demand, interest under this section on the

amount so paid shall not be imposed for the period after the date of

such notice and demand.

(l) Limitation on assessment and collection.--Interest prescribed

under this section may be assessed and collected at any time during the

period within which the tax or other amount to which such interest

relates may be assessed and collected, respectively.

(m) Interest on erroneous refund.--Any portion of tax or other amount

which has been erroneously refunded, and which is recoverable by the

administrator, shall bear interest at the rate of six per centum per

annum from the date of the payment of the refund, but only if it appears

that any part of the refund was induced by fraud or a misrepresentation

of a material fact.

(n) Satisfaction by credits.--If any portion of a tax is satisfied by

credit of an overpayment, then no interest shall be imposed under this

section on the portion of the tax so satisfied for any period during

which, if the credit had not been made, interest would have been

allowable with respect to such overpayment.

Additions to tax and civil penalties.--(a) Failure to file tax

return.--In case of failure to file a tax return under this local law on

or before the prescribed date (determined with regard to any extension

of time for filing), unless it is shown that such failure is due to

reasonable cause and not due to willful neglect, there shall be added to

the amount required to be shown as tax on such return five per cent of

the amount of such tax if the failure is for not more than one month,

with an additional five per cent for each additional month or fraction

thereof during which such failure continues, not exceeding twenty-five

per cent in the aggregate. For this purpose, the amount of tax required

to be shown on the return shall be reduced by the amount of any part of

the tax which is paid on or before the date prescribed for payment of

the tax and by the amount of any credit against the tax which may be

claimed upon the return.

(b) Deficiency due to negligence.--If any part of a deficiency is due

to negligence or intentional disregard of this local law or rules or

regulations hereunder (but without intent to defraud), there shall be

added to the tax an amount equal to five per cent of the deficiency.

(c) Failure to file declaration or underpayment of estimated tax.--If

any taxpayer fails to file a declaration of estimated tax or fails to

pay all or any part of an installment of estimated tax, he shall be

deemed to have made an underpayment of estimated tax. There shall be

added to the tax for the taxable year an amount at the rate of six per

centum per annum upon the amount of the underpayment for the period of

the underpayment but not beyond the fifteenth day of the fourth month

following the close of the taxable year. The amount of underpayment

shall be the excess of the amount of the installment which would be

required to be paid if the estimated tax were equal to seventy per cent

of the tax (two-thirds of the tax for farmers referred to in subdivision

(e) of section thirty-five) shown on the return for the taxable year (or

if no return was filed, of the tax for such year) over the amount, if

any, of the installment paid on or before the last day prescribed for

such payment. No underpayment shall be deemed to exist with respect to a

declaration or installment otherwise due on or after the taxpayer's

death.

(d) Exception to addition for underpayment of estimated tax.--The

addition to tax under subdivision (c) with respect to any underpayment

of any installment shall not be imposed if the total amount of all

payments of estimated tax made on or before the last date prescribed for

the payment of such installment equals or exceeds whichever of the

following is the lesser--

(1) The amount which would have been required to be paid on or before

such date if the estimated tax were whichever of the following is the

least--

(A) The tax shown on the return of the individual for the preceding

taxable year, if a return showing a liability for tax was filed by the

individual for the preceding taxable year and such preceding year was a

taxable year of twelve months, or

(B) An amount equal to the tax computed, at the rates applicable to

the taxable year, on the basis of the taxpayer's status with respect to

personal exemptions for the taxable year, but otherwise on the basis of

the facts shown on his return for, and the law applicable to, the

preceding taxable year, or

(C) An amount equal to seventy per cent of the tax for the taxable

year (two-thirds of the tax for farmers referred to in subdivision (e)

of section thirty-five) computed by placing on an annualized basis the

taxable income for the months in the taxable year ending before the

month in which the installment is required to be paid. For purposes of

this subparagraph, the taxable income shall be placed on an annualized

basis by--

(i) multiplying by twelve (or, in the case of a taxable year of less

than twelve months, the number of months in the taxable year) the

taxable income (computed without deduction for personal exemptions) for

the months in the taxable year ending before the month in which the

installment is required to be paid,

(ii) dividing the resulting amount by the number of months in the

taxable year ending before the month in which such installment date

falls, and

(iii) deducting from such amount the deductions for personal

exemptions allowable for the taxable year (such personal exemptions

being determined as of the last date prescribed for payment of the

installment); or

(2) An amount equal to ninety per cent of the tax computed, at the

rates applicable to the taxable year, on the basis of the actual taxable

income for the months in the taxable year ending before the month in

which the installment is required to be paid.

For the purposes of this subdivision the amounts specified in

subparagraphs (B) and (C) of paragraph (1) and in paragraph (2) shall be

computed without regard to any increase in the rates applicable to the

taxable year unless such increase was enacted at least thirty days prior

to the time a declaration or amended declaration of estimated tax is

required to be filed for such taxable year.

(e) Deficiency due to fraud.--If any part of a deficiency is due to

fraud, there shall be added to the tax an amount equal to fifty per cent

of the deficiency. This amount shall be in lieu of any other addition to

tax imposed by subdivision (a) or (b).

(f) Non-willful failure to pay withholding tax.--If any employer,

without intent to evade or defeat any tax imposed by this local law or

the payment thereof, shall fail to make a return and pay a tax withheld

by him at the time required by or under the provisions of section

fifty-four, such employer shall be liable for such tax and shall pay the

same together with interest thereon and the addition to tax provided in

subdivision (a), and such interest and addition to tax shall not be

charged to or collected from the employee by the employer. The

administrator shall have the same rights and powers for the collection

of such tax, interest and addition to tax against such employer as are

now prescribed by this title for the collection of tax against an

individual taxpayer.

(g) Willful failure to collect and pay over tax.--Any person required

to collect, truthfully account for, and pay over the tax imposed by this

local law who willfully fails to collect such tax or truthfully account

for and pay over such tax or willfully attempts in any manner to evade

or defeat the tax or the payment thereof, shall, in addition to other

penalties provided by law, be liable to a penalty equal to the total

amount of the tax evaded, or not collected, or not accounted for and

paid over. No addition to tax under subdivisions (b) or (e) shall be

imposed for any offense to which this subdivision applies.

(h) Failure to file certain information returns.--In case of each

failure to file a statement of a payment to another person, required

under authority of subdivision (c) of section thirty-eight (relating to

information at source, including the duplicate statement of tax withheld

on wages) on the date prescribed therefor (determined with regard to any

extension of time for filing), unless it is shown that such failure is

due to reasonable cause and not to willful neglect, there shall, upon

notice and demand by the administrator and in the same manner as tax, be

paid by the person so failing to file the statement, a penalty of one

dollar for each statement not so filed, but the total amount imposed on

the delinquent person for all such failures during any calendar year

shall not exceed one thousand dollars.

(i) Additional penalty.--Any person who with fraudulent intent shall

fail to pay, or to deduct or withhold and pay, any tax, or to make,

render, sign or certify any return or declaration of estimated tax, or

to supply any information within the time required by or under this

local law, shall be liable to a penalty of not more than one thousand

dollars, in addition to any other amounts required under this local law,

to be imposed, assessed and collected by the administrator. The

administrator shall have the power, in his discretion, to waive, reduce

or compromise any penalty under this subdivision.

(j) Additions treated as tax.--The additions to tax and penalties

provided by this section shall be paid upon notice and demand and shall

be assessed, collected and paid in the same manner as taxes, and any

reference in this local law to income tax or tax imposed by this local

law, shall be deemed also to refer to the additions to tax and penalties

provided by this section. For purposes of section sixty-one, this

subdivision shall not apply to--

(1) any addition to tax under subdivision (a) except as to that

portion attributable to a deficiency;

(2) any addition to tax under subdivision (c); and

(3) any additional penalty under subdivision (i).

(k) Determination of deficiency.--For purposes of subdivisions (b) and

(e), the amount shown as the tax by the taxpayer upon his return shall

be taken into account in determining the amount of the deficiency only

if such return was filed on or before the last day prescribed for the

filing of such return, determined with regard to any extension of time

for such filing.

(l) Person defined.--For purposes of subdivisions (g) and (i), the

term "person" includes an individual, corporation or partnership or an

officer or employee of any corporation (including a dissolved

corporation), or a member or employee of any partnership, who as such

officer, employee, or member is under a duty to perform the act in

respect of which the violation occurs.

Overpayment.--(a) General.--The administrator, within the

applicable period of limitations, may credit an overpayment of income

tax and interest on such overpayment against any liability in respect of

any tax imposed by this local law or by any local law of the city which

imposes an unincorporated business income tax on the person who made the

overpayment, and the balance shall be refunded. Any refund under this

section shall be made only upon the filing of a return.

(b) Excessive withholding.--If the amount allowable as a credit for

tax withheld from the taxpayer exceeds his tax to which the credit

relates, the excess shall be considered an overpayment.

(c) Overpayment by employer.-- If there has been an overpayment of tax

required to be deducted and withheld under section fifty-one, refund

shall be made to the employer only to the extent that the amount of the

overpayment was not deducted and withheld by the employer.

(d) Credits against estimated tax.--The administrator may prescribe

regulations providing for the crediting against the estimated income tax

for any taxable year of the amount determined to be an overpayment of

the income tax for a preceding taxable year. If any overpayment of

income tax is so claimed as a credit against estimated tax for the

succeeding taxable year, such amount shall be considered as a payment of

the income tax for the succeeding taxable year (whether or not claimed

as a credit in the declaration of estimated tax for such succeeding

taxable year), and no claim for credit or refund of such overpayment

shall be allowed for the taxable year for which the overpayment arises.

(e) Rule where no tax liability.--If there is no tax liability for a

period in respect of which an amount is paid as income tax, such amount

shall be considered an overpayment.

(f) Assessment and collection after limitation period.--If any amount

of income tax is assessed or collected after the expiration of the

period of limitations properly applicable thereto, such amount shall be

considered an overpayment.

Limitations on credit or refund.--(a) General.--Claim for credit

or refund of an overpayment of income tax shall be filed by the taxpayer

within three years from the time the return was filed or two years from

the time the tax was paid, whichever of such periods expire the later,

or if no return was filed, within two years from the time the tax was

paid. If the claim is filed within the three year period, the amount of

the credit or refund shall not exceed the portion of the tax paid within

the three years immediately preceding the filing of the claim plus the

period of any extension of time for filing the return. If the claim is

not filed within the three year period, but is filed within the two year

period, the amount of the credit or refund shall not exceed the portion

of the tax paid during the two years immediately preceding the filing of

the claim. Except as otherwise provided in this section, if no claim is

filed, the amount of a credit or refund shall not exceed the amount

which would be allowable if a claim had been filed on the date the

credit or refund is allowed.

(b) Extension of time by agreement.--If an agreement under the

provisions of paragraph two of subdivision (c) of section sixty-three

(extending the period for assessment of income tax)is made within the

period prescribed in subdivision (a) for the filing of a claim for

credit or refund, the period for filing a claim for credit or refund, or

for making credit or refund if no claim is filed, shall not expire prior

to six months after the expiration of the period within which an

assessment may be made pursuant to the agreement or any extension

thereof. The amount of such credit or refund shall not exceed the

portion of the tax paid after the execution of the agreement and before

the filing of the claim or the making of the credit or refund, as the

case may be, plus the portion of the tax paid within the period which

would be applicable under subdivision (a) if a claim had been filed on

the date the agreement was executed.

(c) Notice of change or correction of federal income.--If a taxpayer

is required by section thirty-nine to report a change or correction in

federal taxable income reported on his federal income tax return, or to

report a change or correction which is treated in the same manner as if

it were an overpayment for federal income tax purposes, or to file an

amended return with the administrator, claim for credit or refund of any

resulting overpayment of tax shall be filed by the taxpayer within two

years from the time the notice of such change or correction or such

amended return was required to be filed with the administrator. If the

report or amended return required by section thirty-nine is not filed

within the ninety day period therein specified, interest on any

resulting refund or credit shall cease to accrue after such ninetieth

day. The amount of such credit or refund shall not exceed the amount of

the reduction in tax attributable to such federal change, correction or

items amended on the taxpayer's amended federal income tax return. This

subdivision shall not affect the time within which or the amount for

which a claim for credit or refund may be filed apart from this

subdivision.

(d) Overpayment attributable to net operating loss carryback.--A claim

for credit or refund of so much of an overpayment as is attributable to

the application to the taxpayer of a net operating loss carryback shall

be filed within three years from the time the return was due for the

taxable year of the loss, or within the period prescribed in subdivision

(b) in respect of such taxable year, or within the period prescribed in

subdivision (c), where applicable, in respect of the taxable year to

which the net operating loss is carried back, whichever expires the

latest.

(e) Failure to file claim within prescribed period.--No credit or

refund shall be allowed or made, except as provided in subdivision (f)

of this section or subdivision (d) of section seventy after the

expiration of the applicable period of limitation specified in this

local law unless a claim for credit or refund is filed by the taxpayer

within such period. Any later credit shall be void and any later refund

erroneous. No period of limitations specified in any other law shall

apply to the recovery by a taxpayer of moneys paid in respect of taxes

under this local law.

(f) Effect of petition to administrator.--If a notice of deficiency

for a taxable year has been mailed to the taxpayer under section

sixty-one and if the taxpayer files a timely petition with the

administrator under section sixty-nine, he may determine that the

taxpayer has made an overpayment for such year (whether or not it also

determines a deficiency for such year). No separate claim for credit or

refund for such year shall be filed, and no credit or refund for such

year shall be allowed or made, except--

(1) as to overpayments determined by a decision of the administrator

which has become final;

(2) as to any amount collected in excess of an amount computed in

accordance with the decision of the administrator which has become

final;

(3) as to any amount collected after the period of limitation upon the

making of levy for collection has expired; and

(4) as to any amount claimed as a result of a change or correction

described in subdivision (c).

(g) Limit on amount of credit or refund.--The amount of overpayment

determined under subdivision (f) shall, when the decision of the

administrator has become final, be credited or refunded in accordance

with subdivision (a) of section sixty-six and shall not exceed the

amount of tax which the administrator determines as part of his decision

was paid--

(1) after the mailing of the notice of deficiency, or

(2) within the period which would be applicable under subdivisions

(a), (b) or (c), if on the date of the mailing of the notice of

deficiency a claim had been filed (whether or not filed) stating the

grounds upon which the administrator finds that there is an overpayment.

(h) Early return.--For purposes of this section, any return filed

before the last day prescribed for the filing thereof shall be

considered as filed on such last day, determined without regard to any

extension of time granted the taxpayer.

(i) Prepaid income tax.--For purposes of this section, any tax paid by

the taxpayer before the last day prescribed for its payment, any income

tax withheld from the taxpayer during any calendar year, and any amount

paid by the taxpayer as estimated income tax for a taxable year shall be

deemed to have been paid by him on the fifteenth day of the fourth month

following the close of his taxable year with respect to which such

amount constitutes a credit or payment.

(j) Return and payment of withholding tax.--Notwithstanding

subdivision (h), for purposes of this section with respect to any

withholding tax--

(1) if a return for any period ending with or within a calendar year

is filed before April fifteenth of the succeeding calendar year, such

return shall be considered filed on April fifteenth of such succeeding

calendar year; and

(2) if a tax with respect to remuneration paid during any period

ending with or within a calendar year is paid before April fifteenth of

the succeeding calendar year, such tax shall be considered paid on April

fifteenth of such succeeding calendar year.

(k) Cross reference.--For provision barring refund of overpayment

credited against tax of a succeeding year, see subdivision (d) of

section sixty-six.

Interest on overpayment.--(a) General.--Notwithstanding the

provisions of section three-a of the state general municipal law,

interest shall be allowed and paid as follows at the rate of six per

cent per annum upon any overpayment in respect of the tax imposed by

this title:

(1) from the date of the overpayment to the due date of an amount

against which a credit is taken; or

(2) from the date of the overpayment to a date (to be determined by

the administrator) preceding the date of a refund check by not more than

thirty days, whether or not such refund check is accepted by the

taxpayer after tender of such check to the taxpayer. The acceptance of

such check shall be without prejudice to any right of the taxpayer to

claim any additional overpayment and interest thereon.

No interest shall be allowed or paid if the amount thereof is less

than one dollar.

(b) Advance payment of tax, payment of estimated tax, and credit for

income tax withholding.--The provisions of subdivisions (h), (i) and (j)

of section sixty-seven applicable in determining the date of payment of

tax for purposes of determining the period of limitations on credit or

refund, shall be applicable in determining the date of payment for

purposes of this section.

(c) Income tax refund within three months of due date of tax.--If any

overpayment of tax imposed by this local law is refunded within three

months after the last date prescribed (or permitted by extension of

time) for filing the return of such tax or within three months after the

return was filed, whichever is later, no interest shall be allowed under

this section on such overpayment.

(d) Refund of income tax caused by carryback.--For purposes of this

section, if any overpayment of tax imposed by this local law results

from a carryback of a net operating loss, such overpayment shall be

deemed not to have been made prior to the close of the taxable year in

which such net operating loss arises.

(e) Cross-reference.--For provision terminating interest after failure

to file notice of federal change under section thirty-nine, see

subdivision (c) of section sixty-seven.

Petition to administrator.--(a) General.--The form of a petition

to the administrator, and further proceedings before the administrator

in any case initiated by the filing of a petition, shall be governed by

such rules as the administrator shall prescribe. No petition shall be

denied in whole or in part without opportunity for a hearing on

reasonable prior notice. Such hearing shall be conducted by the

administrator, or by a hearing officer designated by the administrator

to take evidence and report to the administrator. The administrator

shall decide the case as quickly as practicable. Notice of the decision

shall be mailed promptly to the taxpayer by certified or registered mail

at his last known address, and such notice shall set forth the

administrator's findings of fact and a brief statement of the grounds of

decision in each case decided in whole or in part adversely to the

taxpayer.

(b) Petition for redetermination of a deficiency.--Within ninety days,

or one hundred fifty days if the notice is addressed to a person outside

of the United States, after the mailing of the notice of deficiency

authorized by section sixty-one, the taxpayer may file a petition with

the administrator for a redetermination of the deficiency. Such petition

may also assert a claim for refund for the same taxable year or years,

subject to the limitations of subdivision (g) of section sixty-seven.

(c) Petition for refund.--A taxpayer may file a petition with the

administrator for the amounts asserted in a claim for refund if--

(1) the taxpayer has filed a timely claim for refund with the

administrator,

(2) the taxpayer has not previously filed with the administrator a

timely petition under subdivision (b) for the same taxable year unless

the petition under this subdivision relates to a separate claim for

credit or refund properly filed under subdivision (f) of section

sixty-seven, and

(3) either (A) six months have expired since the claim was filed, or

(B) the administrator has mailed to the taxpayer, by registered or

certified mail, a notice of disallowance of such claim in whole or in

part. No petition under this subdivision shall be filed more than two

years after the date of mailing of a notice of disallowance, unless

prior to the expiration of such two-year period it has been extended by

written agreement between the taxpayer and the administrator. If a

taxpayer files a written waiver of the requirement that he be mailed a

notice of disallowance, the two year period prescribed by this

subdivision for filing a petition for refund shall begin on the date

such waiver is filed.

(d) Assertion of deficiency after filing petition.--(1) Petition for

redetermination of deficiency.--If a taxpayer files with the

administrator a petition for redetermination of a deficiency, the

administrator shall have power to determine a greater deficiency then

asserted in the notice of deficiency and to determine if there should be

assessed any addition to tax or penalty provided in section sixty-five,

if claim therefor is asserted at or before the hearing under the rules

of the administrator.

(2) Petition for refund.--If the taxpayer files with the administrator

a petition for credit or refund for a taxable year, the administrator

may

(A) determine a deficiency for such year as to any amount of

deficiency asserted at or before the hearing under rules of the

administrator, and within the period in which an assessment would be

timely under section sixty-three, or

(B) deny so much of the amount for which credit or refund is sought in

the petition, as is offset by other issues pertaining to the same

taxable year which are asserted at or before the hearing under rules of

the administrator.

(3) Opportunity to respond.--A taxpayer shall be given a reasonable

opportunity to respond to any matters asserted by the administrator

under this subdivision.

(4) Restriction on further notices of deficiency.--If the taxpayer

files a petition with the administrator under this section, no notice of

deficiency under section sixty-one may thereafter be issued by the

administrator for the same taxable year, except in case of fraud or with

respect to a change or correction in federal taxable income required to

be reported under section thirty-nine.

(e) Burden of proof.--In any case before the administrator under this

local law, the burden of proof shall be upon the petitioner except for

the following issues, as to which the burden of proof shall be upon the

administrator:

(1) whether the petitioner has been guilty of fraud with intent to

evade tax;

(2) whether the petitioner is liable as the transferee of property of

a taxpayer, but not to show that the taxpayer was liable for the tax;

and

(3) whether the petitioner is liable for any increase in a deficiency

where such increase is asserted initially after a notice of deficiency

was mailed and a petition under this section filed, unless such increase

in deficiency is the result of a change or correction of federal taxable

income required to be reported under section thirty-nine, and of which

change or correction the administrator had no notice at the time it

mailed the notice of deficiency.

(f) Evidence of related federal determination.--Evidence of a federal

determination relating to issues raised in a case before the

administrator under this section shall be admissible, under rules

established by the administrator.

(g) Jurisdiction over other years.--The administrator shall consider

such facts with relation to the taxes for other years as may be

necessary correctly to determine the tax for the taxable year, but in so

doing shall have no jurisdiction to determine whether or not the tax for

any other year has been overpaid or underpaid.

Review of administrator's decision.--(a) General.--A decision of

the administrator shall be subject to judicial review at the instance of

any taxpayer affected thereby in the manner provided by law for the

review of a final decision or action of administrative agencies of the

city. An application by a taxpayer for such review must be made within

four months after notice of the decision is sent by certified or

registered mail to the taxpayer.

(b) Judicial review exclusive remedy of taxpayer.--The review of a

decision of the administrator provided by this section shall be the

exclusive remedy available to any taxpayer for the judicial

determination of the liability of the taxpayer for the taxes imposed by

this local law.

(c) Assessment pending review; review bond.--Irrespective of any

restrictions on the assessment and collection of deficiencies, the

administration may assess a deficiency after the expiration of the

period specified in subdivision (a), notwithstanding that an application

for judicial review in respect of such deficiency has been duly made by

the taxpayer, unless the taxpayer, at or before the time his application

for review is made, has paid the deficiency, has deposited with the

administrator the amount of the deficiency, or has filed with the

administrator a bond (which may be a jeopardy bond under subdivision (h)

of section seventy-four) in the amount of the portion of the deficiency

(including interest and other amounts) in respect of which the

application for review is made and all costs and charges which may

accrue against him in the prosecution of the proceeding, including costs

of all appeals, and with surety approved by a justice of the supreme

court of the state of New York, conditioned upon the payment of the

deficiency (including interest and other amounts) as finally determined

and such costs and charges. If as a result of a waiver of the

restrictions on the assessment and collection of a deficiency any part

of the amount determined by the administrator is paid after the filing

of the review bond, such bond shall, at the request of the taxpayer, be

proportionately reduced.

(d) Credit, refund or abatement after review.--If the amount of a

deficiency determined by the administrator is disallowed in whole or in

part by the court of review, the amount so disallowed shall be credited

or refunded to the taxpayer, without the making of claim therefor, or,

if payment has not been made, shall be abated.

(e) Date of finality of administrator's decision.-- A decision of the

administrator shall become final upon the expiration of the period

specified in subdivision (a) for making an application for review, if no

such application has been duly made within such time, or if such

application has been duly made, upon expiration of the time for all

further judicial review, or upon the rendering by the administrator of a

decision in accordance with the mandate of the court on review.

Notwithstanding the foregoing, for the purpose of making an application

for review, the decision of the administrator shall be deemed final on

the date the notice of decision is sent by certified or registered mail

to the taxpayer.

Mailing rules; holidays.--(a) Timely mailing.--If any claim,

statement, notice, petition, or other document (including to the extent

authorized by the administrator, a return or a declaration of estimated

tax) required to be filed within a prescribed period or on or before a

prescribed date under authority of any provision of this local law is,

after such period or such date, delivered by the United States mail to

the administrator, bureau, office, officer or person with which or with

whom such document is required to be filed, the date of the United

States postmark stamped on the envelope shall be deemed to be the date

of delivery. This subdivision shall apply only if the postmark date

falls within the prescribed period or on or before the prescribed date

for the filing of such document, determined with regard to any extension

granted for such filing, and only if such document was deposited in the

mail, postage prepaid, properly addressed to the administrator, bureau,

office, officer or person with which or with whom the document is

required to be filed. If any document is sent by United States

registered mail, such registration shall be prima facie evidence that

such document was delivered to the administrator, bureau, office,

officer or person to which or to whom addressed. To the extent that the

administrator shall prescribe by regulation, certified mail may be used

in lieu of registered mail under this section. This subdivision shall

apply in the case of postmarks not made by the United States Post Office

only if and to the extent provided by regulations of the administrator.

(b) Last known address.--For purposes of this local law, a taxpayer's

last known address shall be the address given in the last return filed

by him, unless subsequently to the filing of such return the taxpayer

shall have notified the administrator of a change of address.

(c) Last day a Saturday, Sunday or legal holiday.--When the last day

prescribed under authority of this local law (including any extension of

time) for performing any act falls on Saturday, Sunday, or a legal

holiday in the state of New York, the performance of such act shall be

considered timely if it is performed on the next succeeding day which is

not a Saturday, Sunday or a legal holiday.

Collection, levy and liens.--(a) Collection procedures.--The

taxes imposed by this local law shall be collected by the administrator,

and he may establish the mode or time for the collection of any amount

due him under this local law if not otherwise specified. The

administrator shall, upon request, give a receipt for any sum collected

under this local law. The administrator may authorize banks or trust

companies which are depositories or financial agents of the city to

receive and give a receipt for any tax imposed under this local law in

such manner, at such times, and under such conditions as the

administrator may prescribe; and the administrator shall prescribe the

manner, times and conditions under which the receipt of such tax by such

banks and trust companies is to be treated as payment of such tax to the

administrator.

(b) Notice and demand for tax.--The administrator shall as soon as

practicable give notice to each person liable for any amount of tax,

addition to tax, penalty or interest, which has been assessed but

remains unpaid, stating the amount and demanding payment thereof. Such

notice shall be left at the dwelling or usual place of business of such

person or shall be sent by mail to such person's last known address.

Except where the administrator determines that collection would be

jeopardized by delay, if any tax is assessed prior to the last date

(including any date fixed by extension) prescribed for payment of such

tax, payment of such tax shall not be demanded until after such date.

(c) Issuance of warrant after notice and demand.--If any person liable

under this local law for the payment of any tax, addition to tax,

penalty or interest neglects or refuses to pay the same within ten days

after notice and demand therefor is given to such person under

subdivision (b), the administrator may within six years after the date

of such assessment issue a warrant directed to the sheriff of any county

of the state, or to any officer or employee of the department, bureau or

other agency of the city administering the tax imposed under this local

law under the direction and supervision of the administrator, commanding

him to levy upon and sell such person's real and personal property for

the payment of the amount assessed, with the cost of executing the

warrant, and to return such warrant to the administrator and pay to him

the money collected by virtue thereof within sixty days after the

receipt of the warrant. If the administrator finds that the collection

of tax or other amount is in jeopardy, notice and demand for immediate

payment of such tax may be made by the administrator and upon failure or

refusal to pay such tax or other amount the administrator may issue a

warrant without regard to the ten-day period provided in this

subdivision.

(d) Copy of warrant to be filed and lien to be created.--Any sheriff

or officer or employee who receives a warrant under subdivision (c)

shall within five days thereafter file a copy with the clerk of the

appropriate county. The clerk shall thereupon enter in the judgment

docket, in the column for judgment debtors, the name of the taxpayer

mentioned in the warrant, and in appropriate columns the tax or other

amounts for which the warrant is issued and the date when such copy is

filed; and such amount shall thereupon be a binding lien upon the real,

personal and other property of the taxpayer.

(e) Judgment.--When a warrant has been filed with the county clerk the

administrator shall, on behalf of the city, be deemed to have obtained

judgment against the taxpayer for the tax or other amounts.

(f) Execution.--The sheriff or officer or employee shall thereupon

proceed upon the judgment in all respects, with like effect, and in the

same manner prescribed by law in respect to executions issued against

property upon judgments of a court of record, and a sheriff shall be

entitled to the same fees for his services in executing the warrant, to

be collected in the same manner. An officer or employee of the

department, bureau or other agency of the city administering the tax

imposed under this local law under the direction and supervision of the

administrator may proceed in any county or counties of this state and

shall have all the powers of execution conferred by law upon sheriffs,

but shall be entitled to no fee or compensation in excess of actual

expenses paid in connection with the execution of the warrant.

(g) Taxpayer not then a resident.--Where a notice and demand under

subdivision (b) shall have been given to a taxpayer who is not then a

resident of this state, and it appears to the administrator that it is

not practicable to find in this state property of the taxpayer

sufficient to pay the entire balance of tax or other amount owing by

such taxpayer who is not then a resident of this state, the

administrator may, in accordance with subdivision (c), issue a warrant

directed to an officer or employee of the department, bureau or other

agency of the city administering the tax imposed under this local law, a

copy of which warrant shall be mailed by certified or registered mail to

the taxpayer at his last known address, subject to the rules for mailing

provided in subdivision (a) of section seventy-one. Such warrant shall

command the officer or employee to proceed in the city, and he shall,

within five days after receipt of the warrant, file the warrant and

obtain a judgment in accordance with this section. Thereupon the

administrator may authorize the institution of any action or proceeding

to collect or enforce the judgment in any place and by any procedure

where and by which a civil judgment of the supreme court of the state of

New York could be collected or enforced. The administrator may also, in

his discretion, designate agents or retain counsel for the purpose of

collecting, outside the state of New York, any unpaid taxes, additions

to tax, penalties or interest which have been assessed under this local

law against taxpayers who are not then residents of this state, may fix

the compensation of such agents and counsel to be paid out of money

appropriated or otherwise lawfully available for payment thereof, and

may require of them bonds or other security for the faithful performance

of their duties, in such form and in such amount as the administrator

shall deem proper and sufficient.

(h) Action by the city for recovery of taxes.--Action may be brought

by the corporation counsel or other appropriate officer of the city at

the insistence of the administrator to recover the amount of any unpaid

taxes, additions to tax, penalties or interest which have been assessed

under this local law within six years prior to the date the action is

commenced.

(i) Release of lien.--The administrator, if he finds that the

interests of the city will not thereby be jeopardized, and upon such

conditions as he may require, may release any property from the lien of

any warrant for unpaid taxes, additions to tax, penalties and interest

filed pursuant to this section, and such release may be recorded in the

office of any recording officer in which such warrant has been filed.

Transferees.--(a) General.--The liability, at law or in equity,

of a transferee of property of a taxpayer for any tax, additions to tax,

penalty or interest due to the city under this local law, shall be

assessed, paid, and collected in the same manner and subject to the same

provisions and limitations as in the case of the tax to which the

liability relates, except that the period of limitations for assessment

against the transferee shall be extended by one year for each successive

transfer, in order, from the original taxpayer to the transferee

involved, but not by more than three years in the aggregate. The term

"transferee" includes donee, heir, legatee, devisee and distributee.

(b) Exceptions.--(1) If before the expiration of the period of

limitations for assessment of liability of the transferee, a claim has

been filed by the administrator in any court against the original

taxpayer or the last preceding transferee based upon the liability of

the original taxpayer, then the period of limitation for assessment of

liability of the transferee shall in no event expire prior to one year

after such claim has been finally allowed, disallowed or otherwise

disposed of.

(2) If, before the expiration of the time prescribed in subdivision

(a) or the immediately preceding paragraph of this subdivision for the

assessment of the liability, the administrator and the transferee have

both consented in writing to its assessment after such time, the

liability may be assessed at any time prior to the expiration of the

period agreed upon. The period so agreed upon may be extended by

subsequent agreements in writing made before the expiration of the

period previously agreed upon. For the purpose of determining the period

of limitation on credit or refund to the transferee of overpayments of

tax made by such transferee or overpayments of tax made by the

transferor as to which transferee is legally entitled to credit or

refund, such agreement and any extension thereof shall be deemed an

agreement and extension thereof referred to in subdivision (b) of

section sixty-seven. If the agreement is executed after the expiration

of the period of limitation for assessment against the original

taxpayer, then in applying the limitations under subdivision (b) of

section sixty-seven on the amount of the credit or refund, the periods

specified in subdivision (a) of section sixty-seven shall be increased

by the period from the date of such expiration to the date of the

agreement.

(c) Deceased transferor.-- If any person is deceased, the period of

limitation for assessment against him shall be the period that would be

in effect if he had lived.

(d) Evidence.--Notwithstanding the provisions of section

seventy-eight, the administrator shall use his powers to make available

to the transferee evidence necessary to enable the transferee to

determine the liability of the original taxpayer and of any preceding

transferees, but without undue hardship to the original taxpayer or

preceding transferee. See subdivision (e) of section sixty-nine for

rule as to burden of proof.

Jeopardy assessment.--(a) Authority for making.--If the

administrator believes that the assessment or collection of a deficiency

will be jeopardized by delay, he shall, notwithstanding the provisions

of sections sixty-one and seventy-six, immediately assess such

deficiency (together with all interest, penalties and additions to tax

provided for by law), and notice and demand shall be made by the

administrator for the payment thereof.

(b) Notice of deficiency.--If the jeopardy assessment is made before

any notice in respect of the tax to which the jeopardy assessment

relates has been mailed under section sixty-one, then the administrator

shall mail a notice under such section within sixty days after the

making of the assessment.

(c) Amount assessable before decision of administrator.--The jeopardy

assessment may be made in respect of a deficiency greater or less than

that of which notice is mailed to the taxpayer and whether or not the

taxpayer has theretofore filed a petition with the administrator. The

administrator may, at any time before rendering his decision, abate such

assessment, or any unpaid portion thereof, to the extent that he

believes the assessment to be excessive in amount. The administrator may

in his decision redetermine the entire amount of the deficiency and of

all amounts assessed at the same time in connection therewith.

(d) Amount assessable after decision of administrator.--If the

jeopardy assessment is made after the decision of the administrator is

rendered, such assessment may be made only in respect of the deficiency

determined by the administrator in his decision.

(e) Expiration of right to assess.--A jeopardy assessment may not be

made after the decision of the administrator has become final or after

the taxpayer has made an an application for review of the decision of

the administrator.

(f) Collection of unpaid amounts.--When a petition has been filed with

the administrator and when the amount which should have been assessed

has been determined by a decision of the administrator which has become

final, then any unpaid portion, the collection of which has been stayed

by bond, shall be collected as part of the tax upon notice and demand

from the administrator, and any remaining portion of the assessment

shall be abated. If the amount already collected exceeds the amount

determined as the amount which should have been assessed, such excess

shall be credited or refunded to the taxpayer as provided in section

sixty-six without the filing of claim therefor. If the amount determined

as the amount which should have been assessed is greater than the amount

actually assessed, then the difference shall be assessed and shall be

collected as part of the tax upon notice and demand from the

administrator.

(g) Abatement if jeopardy does not exist.--The administrator may abate

the jeopardy assessment if he finds that jeopardy does not exist. Such

abatement may not be made after a decision of the administrator in

respect of the deficiency has been rendered or, if no petition is filed

with the administrator, after the expiration of the period for filing

such petition. The period of limitation on the making of assessments and

levy or a proceeding for collection, in respect of any deficiency, shall

be determined as if the jeopardy assessment so abated had not been made,

except that the running of such period shall in any event be suspended

for the period from the date of such jeopardy assessment until the

expiration of the tenth day after the day on which such jeopardy

assessment is abated.

(h) Bond to stay collection.--The collection of the whole or any

amount of any jeopardy assessment may be stayed by filing with the

administrator, within such time as may be fixed by regulation, a bond in

an amount equal to the amount as to which the stay is desired,

conditioned upon the payment of the amount (together with interest

thereon) the collection of which is stayed at the time at which, but for

the making of the jeopardy assessment, such amount would be due. Upon

the filing of the bond the collection of so much of the amount assessed

as is covered by the bond shall be stayed. The taxpayer shall have the

right to waive such stay at any time in respect of the whole or any part

of the amount covered by the bond, and if as a result of such waiver any

part of the amount covered by the bond is paid, then the bond shall at

the request of the taxpayer, be proportionately reduced. If any portion

of the jeopardy assessment is abated, or if a notice of deficiency under

section sixty-one is mailed to the taxpayer in a lesser amount, the bond

shall, at the request of the taxpayer, be proportionately reduced.

(i) Petition to administrator.--If the bond is given before the

taxpayer has filed his petition under section sixty-nine, the bond shall

contain a further condition that if a petition is not filed within the

period provided in such section, then the amount, the collection of

which is stayed by the bond, will be paid on notice and demand at any

time after the expiration of such period, together with interest thereon

from the date of the jeopardy notice and demand to the date of notice

and demand under this subdivision. The bond shall be conditioned upon

the payment of so much of such assessment (collection of which is stayed

by the bond) as is not abated by a decision of the administrator which

has become final. If the administrator determines that the amount

assessed is greater than the amount which should have been assessed,

then the bond shall, at the request of the taxpayer, be proportionately

reduced when the decision of the administrator is rendered.

(j) Stay of sale of seized property pending administrators

decision.--Where a jeopardy assessment is made, the property seized for

the collection of the tax shall not be sold--

(1) if subdivision (b) is applicable, prior to the issuance of the

notice of deficiency and the expiration of the time provided in section

sixty-nine for filing a petition with the administrator, and

(2) if a petition is filed with the administrator (whether before or

after the making of such jeopardy assessment), prior to the expiration

of the period during which the assessment of the deficiency would be

prohibited if subdivision (a) were not applicable.

Such property may be sold if the taxpayer consents to the sale, or if

the administrator determines that the expenses of conservation and

maintenance will greatly reduce the net proceeds, or if the property is

perishable.

(k) Interest.--For the purpose of subdivision (a) of section

sixty-four, the last date prescribed for payment shall be determined

without regard to any notice and demand for payment issued under this

section prior to the last date otherwise prescribed for such payment.

(l) Early termination of taxable year.--If the administrator finds

that a taxpayer designs quickly to depart from this state or to remove

his property therefrom, or to conceal himself or his property therein,

or to do any other act tending to prejudice or to render wholly or

partly ineffectual proceedings to collect the income tax for the current

or the preceding taxable year unless such proceedings be brought without

delay, the administrator shall declare the taxable period for such

taxpayer immediately terminated, and shall cause notice of such finding

and declaration to be given the taxpayer, together with a demand for

immediate payment of the tax for the taxable period so declared

terminated and of the tax for the preceding taxable year or so much of

such tax as is unpaid, whether or not the time otherwise allowed by law

for filing return and paying the tax has expired; and such taxes shall

thereupon become immediately due and payable. In any proceeding brought

to enforce payment of taxes made due and payable by virtue of the

provisions of this subdivision, the finding of the administrator made as

herein provided, whether made after notice to the taxpayer or not, shall

be for all purposes presumptive evidence of jeopardy.

(m) Reopening of taxable period.--Notwithstanding the termination of

the taxable period of the taxpayer by the administrator as provided in

subdivision (l), the administrator may reopen such taxable period each

time the taxpayer is found by the administrator to have received income,

within the current taxable year, since the termination of such period. A

taxable period so terminated by the administrator may be reopened by the

taxpayer if he files with the administrator a true and accurate return

of taxable income and credits allowed under this local law for such

taxable period, together with such other information as the

administrator may by regulations prescribe.

(n) Furnishing of bond where taxable year is closed by the

administrator.--Payment of taxes shall not be enforced by any

proceedings under the provisions of subdivision (l) prior to the

expiration of the time otherwise allowed for paying such taxes if the

taxpayer furnishes, under regulations prescribed by the administrator, a

bond to insure the timely making of returns with respect to, and payment

of, such taxes or any income taxes for prior years.

Criminal penalties.--(a) Attempt to evade tax.--Any individual,

corporation or partnership or any officer or employee of any

corporation, or member or employee of any partnership, who, with intent

to evade any tax or any requirement of this local law or any lawful

requirement of the administrator thereunder, shall fail to pay the tax,

or to make, render, sign or certify any return or declaration of

estimated income, or to supply any information within the time required

by or under the provisions of this local law, or who, with like intent,

shall make, render, sign or certify any false or fraudulent return,

declaration or statement, or shall supply any false or fraudulent

information, or who shall fail to comply with the provisions of

subdivision (b) of section fifty-four after the service of a notice by

the administrator thereunder, shall be guilty of a misdemeanor and

shall, upon conviction, be fined not to exceed five thousand dollars or

be imprisoned not to exceed one year, or both, at the discretion of the

court.

(b) Limitations.-- Notwithstanding the provisions of section one

hundred forty-two of the state code of criminal procedure or of any

other law of this state, a prosecution for any offense under this

section may be commenced at any time not later than three years after

the commission of such offense provided that, if such offense is the

failure to do an act required by or under any provision of this local

law to be done before a certain date, a prosecution for such offense may

be commenced not later than three years after such date.

(c) Willful failure to withhold.-- Any individual, corporation or

partnership or any officer or employee of any corporation (including a

dissolved corporation), or member or employee of any partnership, who

willfully fails to collect or pay over any withholding tax as required,

shall, in addition to other penalties provided by law, be guilty of a

misdemeanor, and, upon conviction thereof, shall be fined not to exceed

five thousand dollars or imprisoned not to exceed one year, or both.

(d) Two or more charges.-- In the prosecution of offenses under this

section, if there are two or more charges against any person or

corporation, involving a violation or violations of any provision or

provisions of this local law, whether for the same or different taxable

years, instead of returning several indictments or filing several

informations, all of such charges may be joined in one indictment or

information, in separate counts, and if two or more indictments are

found, or two or more informations are filed, the court may order them

to be consolidated. If a person or corporation shall be convicted of two

or more offenses constituting different crimes set forth in different

counts of one indictment or information, or in separate indictments or

informations consolidated as hereinbefore provided, the court may impose

a separate sentence for each offense, and if imprisonment is imposed,

the court may order any of such sentences to be served concurrently or

consecutively.

(e) Miscellaneous rules.-- Any prosecution under this section may be

conducted in any county where the person or corporation to whose tax

liability the proceeding relates resides, or has a place of business, or

from which such person or corporation received any income, or in any

county in which any such crime is committed. The corporation counsel of

the city shall have concurrent jurisdiction with any district attorney

in the prosecution of any offense under this section. If the provisions

of this section conflict with those contained in any other law, this

section shall control. The certificate of the administrator to the

effect that a tax has not been paid, that a return or declaration of

estimated tax has not been filed, or that information has not been

supplied, as required by or under the provisions of this local law,

shall be prima facie evidence that such tax has not been paid, that such

return or declaration has not been filed, or that such information has

not been supplied. All fines levied under this section shall be paid to

the administrator and deposited in the same manner as revenues collected

or received under this local law.

Armed forces relief provisions.--(a) Time to be disregarded.--

In the case of an individual serving in the armed forces of the United

States or serving in support of such armed forces, in an area designated

by the president of the United States by executive order as a "combat

zone" at any time during the period designated by the president by

executive order as the period of combatant activities in such zone, or

hospitalized outside the state as a result of injury received while

serving in such an area during such time, the period of service in such

area, plus the period of continuous hospitalization outside the state

attributable to such injury, and the next one hundred eighty days

thereafter, shall be disregarded in determining, under this local law in

respect of the income tax liability (including any interest, penalty, or

addition to the tax) of such individual---

(1) Whether any of the following acts was performed within the time

prescribed therefor:

(A) filing any return of income tax (except withholding tax);

(B) payment of any income tax (except withholding tax) or any

installment thereof or of any other liability to the administrator, in

respect thereof;

(C) filing a petition with the administrator for credit or refund or

for redetermination of a deficiency, or application for review of a

decision rendered by the administrator;

(D) allowance of a credit or refund of income tax;

(E) filing a claim for credit or refund of income tax;

(F) assessment of income tax;

(G) giving or making any notice or demand for the payment of any

income tax, or with respect to any liability to the administrator in

respect of income tax;

(H) collection, by the administrator, by levy or otherwise of the

amount of any liability in respect of income tax;

(I) bringing suit by the city, or any officer, on its behalf, in

respect of any liability in respect of income tax; and

(J) any other act required or permitted under this local law or

specified in regulations prescribed under this section by the

administrator.

(2) The amount of any credit or refund (including interest).

(b) Action taken before ascertainment of right to benefits.--The

assessment or collection of the tax imposed by this local law or of any

liability to the administrator in respect of such tax, or any action or

proceeding by or on behalf of the administrator in connection therewith,

may be made, taken, begun, or prosecuted in accordance with law, without

regard to the provisions of subdivision (a), unless prior to such

assessment, collection, action, or proceeding it is ascertained that the

person concerned is entitled to the benefit of subdivision (a).

(c) Members of armed forces dying in action.--In the case of any

person who dies during an induction period while in active service as a

member of the armed forces of the United States, if such death occurred

while serving in a combat zone during a period of combatant activities

in such zone, as described in subdivision (a), or as a result of wounds,

disease or injury incurred while so serving, the tax imposed by this

local law shall not apply with respect to the taxable year in which

falls the date of his or her death, or with respect to any prior taxable

year ending on or after the first day so served in a combat zone, and no

returns shall be required in behalf of such person or his or her estate

for such year; and the tax for any such taxable year which is unpaid at

the date of death, including interest, additions to tax and penalties,

if any, shall not be assessed and, if assessed, the assessment shall be

abated and, if collected, shall be refunded to the legal representative

of such estate if one has been appointed and has qualified, or, if no

legal representative has been appointed or has qualified, to the

surviving spouse.

General powers of administrator.-- (a) General.--The

administrator shall administer and enforce the tax imposed by this local

law and he is authorized to make such rules and regulations, and to

require such facts and information to be reported, as he may deem

necessary to enforce the provisions of this local law and he may

delegate his powers and functions under all parts of this local law to

one of his deputies or to any employee or employees of his department.

(b) Examination of books and witnesses.-- The administrator for the

purpose of ascertaining the correctness of any return, or for the

purpose of making an estimate of taxable income of any person, shall

have power to examine or to cause to have examined, by any agent or

representative designated by him for that purpose, any books, papers,

records or memoranda bearing upon the matters required to be included in

the return, and may require the attendance of the person rendering the

return or any officer or employee of such person, or the attendance of

any other person having knowledge in the premises, and may take

testimony and require proof material for his information, with power to

administer oaths to such person or persons.

(c) Abatement authority.-- The administrator, of his own motion, may

abate any small unpaid balance of an assessment of income tax, or any

liability in respect thereof, if the administrator determines under

uniform rules prescribed by him that the administration and collection

costs involved would not warrant collection of the amount due. He may

also abate, of his own motion, the unpaid portion of the assessment of

any tax or any liability in respect thereof, which is excessive in

amount, or is assessed after the expiration of the period of limitation

properly applicable thereto, or is erroneously or illegally assessed. No

claim for abatement under this subdivision shall be filed by a taxpayer.

(d) Special refund authority.-- Where no questions of fact or law are

involved and it appears from the records of the administrator that any

moneys have been erroneously or illegally collected from any taxpayer or

other person, or paid by such taxpayer or other person under a mistake

of facts, pursuant to the provisions of this local law, the

administrator at any time, without regard to any period of limitations,

shall have the power, upon making a record of his reasons therefor in

writing, to cause such moneys so paid and being erroneously and

illegally held to be refunded.

(e) Cooperation with the United States, other states and the state of

New York. Notwithstanding the provisions of section seventy-eight, the

administrator may permit the secretary of the treasury of the United

States or his delegates, or the proper tax officer of this state or of

any other state imposing an income tax upon the incomes of individuals,

or the authorized representative of either such officer, to inspect any

return filed under this local law, or may furnish to such officer or his

authorized representative an abstract of any such return or supply him

with information concerning an item contained in any such return, or

disclosed by any investigation of tax liability under this local law,

but such permission shall be granted or such information furnished to

such officer or his representative only if the laws of the United States

or of such state, as the case may be, grant substantially similar

privileges to the administrator and such information is to be used for

tax purposes only; and provided further the administrator may furnish to

the commissioner of internal revenue or his authorized representative or

to the tax commission of the state of New York or its authorized

representative such returns filed under this local law and other tax

information as he may consider proper for use in court actions or

proceedings under the internal revenue code or the tax law, whether

civil or criminal, where a written request therefor has been made to the

administrator by the secretary of the treasury of the United States or

by such tax commission or by their delegates provided the laws of the

United States or the laws of the state of New York grant substantially

similar powers to the secretary of the treasury of the United States or

his delegates or to such tax commission or its delegates. Where the

administrator has so authorized use of returns and other information in

such actions or proceedings, officers and employees of the department of

finance of the city may testify in such actions or proceedings in

respect to such returns or other information.

Secrecy requirement and penalties for violation.-- Except in

accordance with proper judicial order or as otherwise provided by law,

it shall be unlawful for the administrator or any other officer or

employee of the department, bureau or other agency of the city

administering the tax imposed by this local law, any person engaged or

retained by such administrator, department, bureau or other agency or an

independent contract basis, or any person who, pursuant to this section,

is permitted to inspect any report or return or to whom a copy, an

abstract or a portion of any report or return is furnished, or to whom

any information contained in any report or return is furnished, to

divulge or make known in any manner the amount of income or any

particulars set forth or disclosed in any report or return required

under this local law. The administrator or any other officer and

employee charged with the custody of such reports and returns shall not

be required to produce any of them or evidence of anything contained in

them in any action or proceeding in any court, except on behalf of the

city in an action or proceeding under the provisions of this local law

or in any other action or proceeding involving the collection of a tax

due under this local law to which the city is a party or a claimant, or

on behalf of any party to any action or proceeding under the provisions

of this local law when the reports, returns or facts shown thereby are

directly involved in such action or proceeding, in any of which events

the court may require the production of, and may admit in evidence, so

much of said reports, returns or of the facts shown thereby, as are

pertinent to the action or proceeding and no more; except as provided in

subdivision (e) of section seventy-seven. The administrator may,

nevertheless, publish a copy or a summary of any determination or

decision rendered after the hearing required under section sixty-nine of

this local law. Nothing herein shall be construed to prohibit the

delivery to a taxpayer or his duly authorized representative of a

certified copy of any return or report filed in connection with his tax

or to prohibit the publication of statistics so classified as to prevent

the identification of particular reports or returns and the items

thereof, or the inspection by the legal representatives of the city of

the report or return of any taxpayer who shall bring action to set aside

or review the tax based thereon, or against whom an action or proceeding

under this local law has been recommended by the administrator. Reports

and returns shall be preserved for three years and thereafter until the

administrator orders them to be destroyed. Any violation of the

provisions of this section shall be punished by a fine not exceeding one

thousand dollars or by imprisonment not exceeding one year, or both, at

the discretion of the court, and if the offender be the administrator or

any other officer or employee of the city, he shall be dismissed from

office and be incapable of holding any public office in the city or the

state for a period of five years thereafter.

Deposit and disposition of revenues by administrator.--All

taxes, penalties and interest imposed under this local law which are

paid to or collected by the administrator shall be deposited by the

administrator in the general fund of the city imposing such tax.

Effect of invalidity in part; inconsistencies with other laws.--

(a) If any clause, sentence, paragraph, subdivision, section, provision

or other portion of this local law or the application thereof to any

person or circumstances shall be held to be invalid, such holding shall

not affect, impair or invalidate the remainder of this local law or the

application of such portion held invalid, to any other person or

circumstances, but shall be confined in its operation to the clause,

sentence, paragraph, subdivision, section, provision or other portion

thereof directly involved in such holding or to the person and

circumstances therein involved.

(b) If any provision of this local law is inconsistent with, in

conflict with, or contrary to any other provision of law, such provision

of this local law shall prevail over such other provision and such other

provision shall be deemed to have been amended, superseded or repealed

to the extent of such inconsistency, conflict or contrariety.

Credits against tax.-- (a) Specific credit for individuals.--

For taxable years beginning on or after July first, nineteen hundred

sixty-seven, a local law imposing a tax on the personal income of

residents as authorized by this article may provide for the allowance of

the following credits:

(1) A credit not in excess of two dollars and fifty cents for an

individual who is not married and is not the head of a household and is

not a surviving spouse;

(2) A credit not in excess of six dollars and fifty cents for husband

and wife, provided that if their taxes are separately computed (whether

or not on a single form), the credit allowable to each shall be three

dollars and twenty-five cents; and

(3) A credit not in excess of six dollars and fifty cents for the head

of a household or for a surviving spouse.

(b) Marital or other status.-- A taxpayer's marital or other status

under this section shall be the same as his marital or other status for

purposes of establishing the applicable federal income tax rates.

Administrative provisions.-- Any local law adopted pursuant to

this article may also contain, in addition to the provisions set forth

in section twenty-five-a of this chapter, and to the extent consistent

with this article, other provisions necessary and appropriate for the

imposition, collection and administration of the tax herein authorized,

including a provision substantially the same as the following:

Whenever there is made a sale, transfer or assignment in bulk of any

part or the whole of a stock of merchandise or of fixtures, or

merchandise and of fixtures pertaining to the conducting of the business

of the seller, transferrer or assignor, otherwise than in the ordinary

course of trade and in the regular prosecution of said business, the

puchaser, transferee or assignee shall at least ten days before taking

possession of such merchandise, fixtures, or merchandise and fixtures,

or paying therefor, notify the administrator by registered mail of the

proposed sale and of the price, terms and conditions thereof, whether or

not the seller, transferrer or assignor, has represented to, or informed

the purchaser, transferee or assignee, that it owes any tax pursuant to

this local law, whether or not the purchaser, transferee or assignee has

knowledge that such taxes are owing, and whether or not any such taxes

are in fact owing.

Whenever the purchaser, transferee or assignee shall fail to give the

notice to the administrator required by the preceding paragraph, or

whenever the administrator shall inform the purchaser, transferee or

assignee that a possible claim for such tax or taxes exists, any sums of

money, property or choses in action, or other consideration, which the

purchaser, transferee or assignee is required to transfer over to the

seller, transferrer or assignor shall be subject to a first priority

right and lien for any such taxes theretofore or thereafter determined

to be due from the seller, transferrer or assignor to the city, and the

purchaser, transferee or assignee is forbidden to transfer to the

seller, transferrer or assignor any such sums of money, property or

choses in action to the extent of the amount of the city's claim. For

failure to comply with the provisions of this subdivision the purchaser,

transferee or assignee, in addition to being subject to the liabilities

and remedies imposed under the provisions of article six of the uniform

commercial code, shall be personally liable for the payment to the city

of any such taxes, theretofore or thereafter determined to be due to the

city from the seller, transferrer or assignor and such liability may be

assessed and enforced in the same manner as the liability for tax is

imposed under this local law.

Definitions. As used in this article the following terms shall

have the following meanings:

(a) "Eligible energy user". Any non-residential user of energy

services, except a government agency, public benefit corporation, or

instrumentality thereof, hotel, or retail vendor as defined in this

section that:

(1) takes occupancy of non-residential premises after May third,

nineteen hundred eighty-five, for which it has, after such date, entered

into a written agreement to buy or lease, provided that such premises

are located in an eligible area and that such premises are a replacement

for premises previously occupied by such energy user for a continuous

period of twenty-four months during the thirty month period immediately

preceding such user's taking occupancy, which previously occupied

premises were: (A) outside an eligible area, or (B) within a commercial

development pressure area, provided that such replacement premises are

not located in a commercial development pressure area; or

(2) occupies, operates or manages specially eligible premises as

defined in this section.

Eligible energy users shall not include an occupant of premises

contained within a commercial development pressure area that have been

used principally for manufacturing activities at any time during the

twelve-month period prior to such occupant's taking occupancy unless

such occupant uses such premises principally for manufacturing

activities or such user takes occupancy of such premises after June

thirtieth, two thousand. In addition, an occupant of premises described

in paragraph one or two of this subdivision shall not be an eligible

energy user unless: (i) the energy services used and electricity and

natural gas consumed by such occupant at such premises are individually

and accurately metered and billed so as to enable a determination of the

occupant's usage of energy services, natural gas and electricity; and

(ii) for any occupant purchasing energy services, natural gas or

electricity from a vendor of energy services, (A) the price charged by

such vendor for such energy services, electricity and natural gas shall

be no higher than the price that would have been charged such occupant

directly by a utility pursuant to the applicable tariffs of the New York

state public service commission or the federal energy regulatory

commission, provided that an additional fee, not exceeding twelve

percent of such price, may be charged by such vendor, and (B) the price,

charges, fees (if any) and other terms and conditions for the sale of

such energy services, electricity and natural gas to such occupant are

clearly and separately set forth in a written contract or lease

agreement between such occupant and such vendor, and such vendor shall

separately state in each bill for such services, electricity and natural

gas the price, charges and fees (if any) that are included in such bill

and the amount of the special rebate made to such occupant or that no

special rebate has been made.

(b) "Specially eligible premises". (1) non-residential premises that

are wholly contained in property that is eligible to obtain benefits

under title two-D or two-F of article four of the real property tax law,

or would be eligible to receive benefits under such article except that

such property is exempt from real property taxation and the requirements

of paragraph (b) of subdivision seven of section four hundred

eighty-nine-dddd of such title two-D, or the requirements of

subparagraph (ii) of paragraph (b) of subdivision five of section four

hundred eighty-nine-cccccc of such title two-F, whichever is applicable,

have not been satisfied, provided that application for such benefits was

made after May third, nineteen hundred eighty-five and prior to July

first, two thousand twenty-seven, that construction or renovation of

such premises was described in such application, that such premises have

been substantially improved by such construction or renovation so

described, that the minimum required expenditure as defined in such

title two-D or two-F, whichever is applicable, has been made, and that

such real property is located in an eligible area; or

(2) non-residential premises that are wholly contained in real

property that has obtained approval after May third, nineteen hundred

eighty-five and prior to November first, two thousand for financing by

an industrial development agency established pursuant to article

eighteen-A of the general municipal law, provided that such financing

has been used in whole or in part to substantially improve such premises

(by construction or renovation), and that expenditures have been made

for improvements to such real property in excess of twenty per centum of

the value at which such real property was assessed for tax purposes for

the tax year in which such improvements commenced, and that such real

property is located in an eligible area; or

(3) non-residential premises that are wholly contained in real

property that has obtained approval after October thirty-first, two

thousand and prior to July first, two thousand twenty-seven for

financing by an industrial development agency established pursuant to

article eighteen-A of the general municipal law, provided that such

financing has been used in whole or in part to substantially improve

such premises (by construction or renovation), and that expenditures

have been made for improvements to such real property in excess of ten

per centum of the value at which such real property was assessed for tax

purposes for the tax year in which such improvements commenced, that

such expenditures have been made within thirty-six months after the

earlier of (i) the issuance by such agency of bonds for such financing,

or (ii) the conveyance of title to such property to such agency, and

that such real property is located in an eligible area; or

(4) non-residential premises that are wholly contained in real

property owned by such city or the New York state urban development

corporation, or a subsidiary thereof, a lease for which was approved in

accordance with the applicable provisions of the charter of such city,

and such approval was obtained after May third, nineteen hundred

eighty-five and prior to November first, two thousand, provided,

however, that such premises were constructed or renovated subsequent to

such approval, that expenditures have been made subsequent to such

approval for improvements to such real property (by construction or

renovation) in excess of twenty per centum of the value at which such

real property was assessed for tax purposes for the tax year in which

such improvements commenced, and that such real property is located in

an eligible area; or

(5) non-residential premises that are wholly contained in real

property owned by such city or the New York state urban development

corporation, or a subsidiary thereof, a lease for which was approved in

accordance with the applicable provisions of the charter of such city or

by the board of directors of such corporation, and such approval was

obtained after October thirty-first, two thousand and prior to July

first, two thousand twenty-seven, provided, however, that such premises

were constructed or renovated subsequent to such approval, that

expenditures have been made subsequent to such approval for improvements

to such real property (by construction or renovation) in excess of ten

per centum of the value at which such real property was assessed for tax

purposes for the tax year in which such improvements commenced, that

such expenditures have been made within thirty-six months after the

effective date of such lease, and that such real property is located in

an eligible area; or

(6) nonresidential premises contained in real property not located in

an eligible area that otherwise meet the criteria of paragraph one, two,

three, four or five of this subdivision, where such premises shall be

used primarily for manufacturing activities and provided that such

premises shall be improved as a result of expenditures in an amount in

excess of ten per centum of the assessed value of such real property

attributable to such premises at which such real property was assessed

for tax purposes for the tax year in which such improvements commenced,

except that the required expenditures for improvements to property

eligible to obtain benefits under title two-F of article four of the

real property tax law shall be the amount that an applicant must expend

on construction work for a project in order to qualify for benefits as

provided in such title. Attribution of value shall be made in accordance

with the rules and regulations of the city agency designated in the

local law enacted pursuant to section twenty-five-t of this article.

Only expenditures for improvements that have been identified as part of

the construction or reconstruction project meeting the requirements of

paragraph one, two, three, four or five of this subdivision, whichever

is applicable, shall qualify for purposes of satisfying the minimum

expenditure requirements of this subdivision. Notwithstanding the

foregoing, for purposes of applying the criteria of this subdivision,

the reference to May third, nineteen hundred eighty-five contained in

paragraphs one, two and four of this subdivision shall be deemed a

reference to May first, nineteen hundred eighty-six.

Provided, however, that no such premises described in paragraph one,

two, three, four, five or six of this subdivision, contained in a newly

constructed structure or building, shall come within this definition

unless such premises meet the requirements of the New York state energy

conservation construction code promulgated pursuant to article eleven of

the energy law or, if applicable, a municipal code authorized pursuant

to such article.

(c) "Retail vendor". Any person, including any corporation or other

business entity which is predominantly engaged in the sale, other than

through the mail, of tangible personal property to any person, for any

purpose unrelated to the trade or business of such person, or which is

predominantly engaged in selling services to individuals which services

generally involve the physical, mental and/or spiritual care of such

individuals, or the physical care of the personal property of such

person unrelated to the trade or business of such person, provided

however, where such sale of tangible personal property or services is

performed only by one or more operating units, divisions or subdivisions

of any person, only such operating units, divisions or subdivisions

shall come within the definition contained herein.

(d) "Discount". The amount of a reduction in a bill for energy

services rendered to a vendor of energy services or a public utility

service by a utility in accordance with the requirements of section

twenty-five-t of this article, equal to the special rebates made by such

vendor or public utility service to eligible energy users.

(e) "Hotel". A building or portion of it which is regularly used and

kept open as such for the lodging of guests. The term "hotel" includes

an apartment hotel, a motel, boarding house or club, whether or not

meals are served.

(f) "Commercial development pressure areas". Such portions of the

following areas as may be designated by local law enacted pursuant to

section twenty-five-t of this article experiencing or likely to

experience shortages of space suitable for manufacturing activities but

needing the benefits available under this article as an inducement to

economic development:

In the city of New York, (1) the area delineated by a line beginning

at the point of intersection of the Manhattan, Queens and Brooklyn

borough lines and running easterly along the Queens borough line to the

center line of Greenpoint Avenue; thence easterly along the center line

of Greenpoint Avenue to the center line of Review Avenue; thence

northerly along the center line of Review Avenue to the center line of

Borden Avenue; thence easterly along the center line of Borden Avenue to

the center line of Van Dam Street; thence northerly along the center

line of Van Dam Street to the center line of Skillman Avenue; thence

easterly along the center line of Skillman Avenue to the center line of

Honeywell Street; thence northerly along the center line of Honeywell

Street to the center line of Northern Boulevard; thence southwesterly

along the center line of Northern Boulevard to the center line of

Fortieth Road; thence westerly along the center line of Fortieth Road to

the center line of Twenty-ninth Street; thence southerly along the

center line of Twenty-ninth Street to the center line of Forty-first

Avenue; thence westerly along the center line of Forty-first Avenue to

the Queens borough line; thence southerly along the Queens borough line

to the point of beginning; and

(2) the area delineated by a line beginning at the point of

intersection of the Brooklyn borough line and the center line of Fulton

Street and running southerly along the center line of Fulton Street to

the center line of Prospect Street; thence easterly along the center

line of Prospect Street to the center line of Adams Street; thence

southerly along the center line of Adams Street to the center line of

Tillary Street; thence easterly along the center line of Tillary Street

to the center line of Duffield Street; thence northerly along the center

line of Duffield Street to the Brooklyn borough line; thence westerly

along the Brooklyn borough line to the point of beginning.

(g) "Eligible areas". Areas of a city designated by local law enacted

pursuant to section twenty-five-t of this article as needing the

benefits available under this article as an inducement to economic

development, provided that the area lying south of the center line of

96th Street, in the borough of Manhattan in the city of New York, shall

not be so designated.

(h) "Manufacturing activity". An activity involving the assembly of

goods to create a different article or the processing, fabrication or

packaging of goods.

(i) "Special rebate". The amount of a reduction in a bill rendered by

a utility, a public utility service or a vendor of energy services for

energy services to an eligible energy user or a qualified eligible

energy user, or an agent of either, or an on-site cogenerator or a clean

on-site cogenerator, and calculated in accordance with the applicable

provisions of section twenty-five-t of this article and the rules of the

city agency designated by the local law enacted pursuant to such

section.

(j) "Eligible charges", "eligible public utility service charges" and

"eligible on-site cogenerator charges". (1)(i) Eligible charges are

charges for energy services purchased from a utility or from a vendor of

energy services at a rate or rates established pursuant to an order or

rule of the New York state public service commission or the federal

energy regulatory commission, other than charges for the purchase of the

commodity of natural gas or electricity, and shall include applicable

rate reductions for economic development or similar purposes, and all

taxes payable thereon and shall exclude charges in accordance with

paragraph two of this subdivision.

(ii) Eligible public utility service charges are actual charges for

energy services made by a public utility service, and shall include all

taxes payable thereon, and shall exclude charges in accordance with

paragraph two of this subdivision, provided, however, that the

commissioner of the agency designated by local law enacted pursuant to

section twenty-five-t of this article may by rule adjust eligible public

utility service charges for purposes of adjusting the special rebate

based thereon to an amount that would be comparable to the special

rebate available to a comparable customer of a utility as determined by

such commissioner.

(iii) Except as otherwise provided in paragraph five of subdivision

(a) of section twenty-five-t of this article with respect to on-site

cogenerators certified before July first, two thousand three, and clean

on-site cogenerators certified after June thirtieth, two thousand three,

eligible on-site cogenerator charges are charges for energy services

purchased from a utility related to the delivery of natural gas to an

on-site cogenerator at rates established pursuant to an order or rule of

the New York state public service commission or the federal energy

regulatory commission, and shall include applicable rate reductions for

economic development or similar purposes, and all taxes payable thereon

and shall exclude charges in accordance with paragraph two of this

subdivision.

(2) (i) Eligible charges, eligible public utility service charges,

and, except as otherwise provided in paragraph five of subdivision (a)

of section twenty-five-t of this article with respect to eligible

on-site cogenerators certified before July first, two thousand three,

and clean on-site cogenerators certified after June thirtieth, two

thousand three, eligible on-site cogenerator charges shall not include

the following charges: (A) any special charges on bills relating to

energy services, including, but not limited to, collection charges, late

payment charges or excess distribution charges, or any additional fee

charged by a vendor of energy services to an eligible energy user,

qualified eligible energy user or on-site cogenerator for energy

services, as authorized by subdivision (a) of this section; (B) charges

for such energy services that are resold; and (C) charges for energy

services used for heating the premises.

(ii) Eligible charges and eligible public utility service charges

shall not include charges for energy services used in the production of

electricity.

(iii) Eligible on-site cogenerator charges shall not include charges

made by a utility for energy services relating to the sale or delivery

of natural gas used by an on-site cogenerator to generate electricity

used by any user not located on the same site as the on-site cogenerator

or by any user for purposes of heating any premises.

(iv) Charges related to energy used for space heating, when not

precisely ascertainable, shall be determined, for the purposes of this

paragraph, in accordance with methods or formulas reasonably designed to

approximate them that are devised by those designated by local law

enacted pursuant to section twenty-five-t of this article.

(k) "Vendor of energy services". Any person, corporation or other

entity not subject to the jurisdiction and general supervision of the

New York state public service commission that furnishes or sells energy

services to an eligible energy user, a qualified eligible energy user or

an on-site cogenerator as an incident to leasing, subleasing, licensing

or otherwise permitting such user to rent or occupy premises of such

vendor.

(l) "Empowerment zone". Empowerment zone shall mean an area within a

city having a population of one million or more that has been designated

as an empowerment zone pursuant to the Omnibus Budget Reconciliation Act

of 1993.

(m) "Public utility service". A service established by a city having a

population of one million or more by local law pursuant to article

fourteen-A of the general municipal law, including the New York city

public utility service.

(n) "Empire zone". Empire zone shall mean an area within a city having

a population of one million or more that has been designated as an

empire zone pursuant to article eighteen-B of the general municipal law.

(o) "Utility". A person that provides energy services within a city

having a population of one million or more and is subject to the

jurisdiction and general supervision of the New York state public

service commission and to a tax imposed by such city pursuant to

subdivision (a) of section twelve hundred one of the tax law, except

that the Long Island Power Authority, or its subsidiary, is a utility

under this subdivision to the extent that it provides energy services

within a city having a population of one million or more and makes a

payment to such city that is equivalent to the tax imposed on utilities

pursuant to such subdivision (a) of section twelve hundred one of the

tax law.

(p) "Energy conservation measures". The construction, alteration,

repair or improvement to a building or separate leased space within a

building or to equipment affixed to, contained in, or on the grounds of

a building, which reduces energy consumption.

(q) "Simple payback period". The number of years necessary to recoup

the cost of an energy conservation measure through annual energy cost

savings.

(r) "Qualified eligible energy user". (1) A user of energy services

that would have qualified as an eligible energy user under paragraph one

of subdivision (a) of this section if the reference to May third,

nineteen hundred eighty-five were deemed a reference to December

thirty-first, nineteen hundred ninety, and that (i) agrees to expand the

number of its full-time employees, within two years from the date of

certification, by fifty employees or ten percent of the number of its

full-time employees as of January first, nineteen hundred ninety-one,

whichever is greater; provided, however, that one economically

disadvantaged or unemployed person hired as a full-time employee after

the date of certification shall be counted as two full-time employees

and two part-time employees shall be counted as one full-time employee;

and provided, further, that the agency designated by local law enacted

pursuant to section twenty-five-t of this article may define by rule

full-time employees, part-time employees, unemployed persons,

economically disadvantaged persons, and criteria for continued

eligibility in relation to fluctuations in employment levels; or (ii)

develops, implements, and maintains, in consultation with the New York

city department of employment, a job training program which shall be

certified and monitored by such department and which shall meet the

standards for such programs as are established by the rules of the

agency designated by local law enacted pursuant to section twenty-five-t

of this article; or

(2) Any non-residential user of energy services, except a government

agency, public benefit corporation, or instrumentality thereof, hotel,

or retail vendor as defined in this section, that occupies, operates or

manages targeted eligible premises.

An occupant of targeted eligible premises described in paragraph one

or two of this subdivision shall not be a qualified eligible energy user

unless the energy services used by such occupant at such premises are

individually and accurately metered and billed so as to enable a

determination of the occupant's usage of such energy services to be

made.

(s) "Targeted eligible premises". (1) non-residential premises that

are wholly contained in property that is eligible to obtain benefits

under title two-D of article four of the real property tax law, or would

be eligible to receive benefits under such article except that such

property is exempt from real property taxation and the requirements of

paragraph (b) of subdivision seven of section four hundred

eighty-nine-dddd of such law have not been satisfied, provided that

application for such benefits was made after December thirty-first,

nineteen hundred ninety and prior to November first, two thousand, that

construction or renovation of such premises was described in such

application, that such premises have been substantially improved by such

construction or renovation so described, that twice the minimum required

expenditure as defined in such title has been made, and that such real

property is located in an eligible area; or

(2) non-residential premises that are wholly contained in real

property that has obtained approval after December thirty-first,

nineteen hundred ninety and prior to November first, two thousand for

financing by an industrial development agency established pursuant to

article eighteen-A of the general municipal law, provided that such

financing has been used in whole or in part to substantially improve

such premises by construction or renovation, and that expenditures have

been made for improvements to such real property in excess of forty per

centum of the value at which such real property was assessed for tax

purposes for the tax year in which such improvements commenced, and that

such real property is located in an eligible area; or

(3) non-residential premises that are wholly contained in real

property owned by the city of New York or the New York state urban

development corporation, or a subsidiary thereof, a lease for which was

approved in accordance with the applicable provisions of the charter of

such city, and such approval was obtained after December thirty-first,

nineteen hundred ninety and prior to November first, two thousand,

provided that such premises were constructed or renovated subsequent to

such approval, that expenditures have been made subsequent to such

approval for improvements to such real property by construction or

renovation in excess of forty per centum of the value at which such real

property was assessed for tax purposes for the tax year in which such

improvements commenced, and that such real property is located in an

eligible area; or

(4) non-residential premises contained in real property not located in

an eligible area that otherwise meet the criteria of paragraph one, two

or three of this subdivision, where such premises shall be used

primarily for manufacturing activities and provided that such premises

shall be improved as a result of expenditures in an amount in excess of

twenty per centum of the assessed value of such real property

attributable to such premises at which such real property was assessed

for tax purposes for the tax year in which such improvements commenced.

Attribution of value shall be made in accordance with the rules of the

city agency designated in the local law enacted pursuant to section

twenty-five-t of this article. Only expenditures for improvements that

have been identified as part of the construction or renovation project

meeting the requirements of paragraph one, two or three of this

subdivision, whichever is applicable, shall qualify for purposes of

satisfying the minimum expenditure requirements of this subdivision.

Provided, however, that no such premises described in paragraph one,

two, three or four of this subdivision, contained in a newly constructed

structure or building, shall come within this definition unless such

premises meet the requirements of the New York state energy conservation

construction code promulgated pursuant to article eleven of the energy

law or, if applicable, a municipal code authorized pursuant to such

article. And provided, further, that (i) the qualified eligible energy

user shall submit on an annual basis proof that the heating and cooling

systems within the premises continue to meet the performance standards

specified in section 7813.21 of the energy conservation construction

code, or such predecessor section to which the premises, when

constructed or substantially renovated, were subject and (ii) to the

extent that the cost of motors or lighting equipment described in

sections 7813.52 and 7813.53 of the energy conservation construction

code is included as part of the minimum expenditures required in

paragraph one, two, three or four of this subdivision, the qualified

eligible energy user shall certify that all such compatible equipment

with a simple payback period of five years or less has been installed.

(t) "Energy services". The transmission and distribution of

electricity or gas, and such other services that are associated with

such transmission and distribution as shall be designated as energy

services by rule of the commissioner of the agency designated by local

law enacted pursuant to section twenty-five-t of this article as such

commissioner deems necessary to promote economic development, provided

that energy services shall not include the commodity of gas or

electricity.

(u) "On-site cogenerator". A person, other than a utility, that owns

an electric generating facility that simultaneously or sequentially

produces electricity and useful thermal energy, provided that

substantially all of such electricity shall be used by an eligible

energy user that occupies the same site as such generating facility. An

on-site cogenerator may be the same or a separate person as such

eligible energy user.

(v) "Clean on-site cogenerator". An on-site cogenerator, the

electricity generating facility of which has an emission rate for

nitrous oxides of no more than three tenths of one pound per megawatt

hour. The commissioner of the agency designated by local law enacted

pursuant to section twenty-five-t of this article shall establish by

rule a megawatt hour equivalent for any useful thermal energy produced

by the cogenerator for purposes of determining benefits under this

article.

Authorization to require special rebates and discounts. (a)

Any city having a population of one million or more is hereby authorized

and empowered to adopt and amend local laws:

(1) Requiring utilities that provide energy services within such city

to make special rebates to eligible energy users and on-site

cogenerators certified after June thirtieth, two thousand three, other

than clean on-site cogenerators, and to make discounts to vendors of

energy services and public utility services as follows:

(i) a utility that sells energy services to an eligible energy user

shall be required to make a special rebate to such eligible energy user

equal to the product of the applicable percentage specified for special

rebates in the schedule contained in paragraph four of this subdivision

and the eligible charges for such energy services.

(ii) a utility that delivers natural gas to an on-site cogenerator,

other than a clean on-site cogenerator, that uses such gas to produce

electricity used by an eligible energy user, which cogenerator and user

are certified after June thirtieth, two thousand three, shall be

required to make a special rebate to such on-site cogenerator equal to

the product of the applicable percentage specified for special rebates

in the schedule contained in paragraph four of this subdivision and the

eligible on-site cogenerator charges for the energy services related to

such delivery of such gas.

(iii) a utility that sells energy services to a vendor of energy

services shall be required to make a discount to such vendor of energy

services in an amount equal to the sum of the special rebates certified

to such utility by such vendor as having been made by such vendor to

eligible energy users in accordance with subparagraphs (i) through (iii)

of paragraph three of this subdivision.

(iv) a utility that sells energy services to a public utility service

shall be required to make a discount to such public utility service

equal to the sum of the special rebates and discounts certified to such

utility by such public utility service as having been made by such

public utility service in accordance with subparagraphs (i) through

(iii) of paragraph two of this subdivision.

(2) Requiring a public utility service providing energy services

within such city to make special rebates to eligible energy users and

qualified eligible energy users and discounts to vendors of energy

services as follows:

(i) where, pursuant to a written agreement between a public utility

service and the power authority of the state of New York, such public

utility service sells energy services to an eligible energy user that

has been individually approved by such power authority and certified

pursuant to subdivision (c) of this section prior to November first, two

thousand, such special rebate shall be in the amount or amounts derived

by calculating the full amount of the special rebate to which such

eligible energy user would have been entitled pursuant to the schedule

contained in paragraph four of this subdivision for eligible charges

relating to the purchase of such energy services had such eligible

energy user purchased such energy services directly from the utility and

subtracting from such full amount the difference between the eligible

charges relating to the purchase of such energy services had such

eligible energy user purchased the energy services directly from the

utility and the eligible public utility service charges relating to the

purchase of such energy services actually charged to such eligible

energy user by such public utility service for actual purchases of

energy services from such public utility service; except that (A) in no

event shall the amount of such special rebate exceed the amount of the

special rebate to which such eligible energy user would have been

entitled pursuant to the schedule contained in paragraph four of this

subdivision had such eligible energy user purchased the energy services

directly from the utility at the price charged by such utility, and (B)

for any monthly billing period where the calculation of such special

rebate results in a negative number, the amount of such special rebate

shall be deemed to be zero.

(ii) where, pursuant to a written agreement between a public utility

service and the power authority of the state of New York, such public

utility service (A) sells energy services to an eligible energy user

that has been individually approved by such power authority and

certified pursuant to subdivision (c) of this section after October

thirty-first, two thousand, or (B) sells energy services to a qualified

eligible energy user that has been individually approved by such power

authority and certified pursuant to subdivision (c) of this section

prior to November first, two thousand, such special rebate shall be the

product of the applicable percentage for special rebates specified in

the schedule contained in paragraph four of this subdivision and the

eligible public utility service charges relating to the purchase of such

energy services.

(iii) a public utility service that sells energy services to a vendor

of energy services shall be required to make a discount to such vendor

of energy services equal to the sum of the special rebates certified to

such public utility service by such vendor as having been made by such

vendor to eligible energy users or qualified eligible energy users to

which such vendor of energy services has resold such energy services in

accordance with subparagraphs (i) through (iii) of paragraph three of

this subdivision.

(3) Permitting vendors of energy services to elect to provide a

special rebate against an eligible energy user's, qualified eligible

energy user's or on-site cogenerator's bill for energy services as

follows:

(i) in the case of a vendor of energy services that sells energy

services provided by a utility to an eligible energy user, such special

rebate shall be the product of the applicable percentage specified for a

special rebate in the schedule contained in paragraph four of this

subdivision and the eligible charges relating to such sales of energy

services made by such vendor of energy services.

(ii) in the case of a vendor of energy services that delivers natural

gas to an on-site cogenerator that is other than a clean on-site

cogenerator and that uses such gas to produce electricity used by an

eligible energy user, which cogenerator and user are certified after

June thirtieth, two thousand three, such special rebate shall be equal

to the product of the applicable percentage specified in the schedule

contained in paragraph four of this subdivision and the eligible on-site

cogenerator charges for the energy services related to such delivery of

such gas.

(iii) in the case of a vendor of energy services that sells energy

services provided by a public utility service to a qualified eligible

energy user that was certified before November first, two thousand, or

to an eligible energy user that was certified after October

thirty-first, two thousand, such special rebate shall be the product of

the applicable percentage specified for a special rebate in the schedule

contained in paragraph four of this subdivision and the eligible public

utility service charges for sales of energy services made by such vendor

of energy services.

(4) For purposes of determining special rebates for sales of energy

services under the provisions of this subdivision, the applicable

percentages are as follows:

Months Following Applicable % for Applicable %

Certification Natural Gas for Electricity

first through ninety-sixth 35% 45%

ninety-seventh through one 28% 36%

hundred eighth

one hundred ninth through one 21% 27%

hundred twentieth

one hundred twenty-first 14% 18%

through one hundred thirty-

second

one hundred thirty-third 7% 9%

through one hundred forty-

fourth

; provided, however, that the commissioner of the agency designated by

local law enacted pursuant to this section may increase such percentages

at the commissioner's discretion in order to maintain the special rebate

at levels comparable to those historically available under the program,

pursuant to rules that are generally applicable to distinct classes of

energy users.

(5) Requiring a utility that delivers natural gas to an on-site

cogenerator that produces electricity for an eligible energy user which

cogenerator and user are certified before July first, two thousand

three, or to a clean on-site cogenerator that produces electricity for

an eligible energy user and is certified after June thirtieth, two

thousand three, to make a special rebate against the energy bill

rendered to such on-site cogenerator or clean on-site cogenerator by

such utility for the sale or delivery, or both, of such gas in the

amount or amounts derived by taking the product of a base adjustment

multiplied by an eligibility factor, multiplied by the number of

kilowatt hours of electricity produced by such on-site cogenerator or

clean on-site cogenerator and used by such eligible energy user during

the billing period, excluding charges for natural gas used to generate

electricity used for heating any premises or by any energy user not

located on the same site, any special charges on such bill, including

but not limited to, collection charges, late payment charges, excess

distribution charges, or any additional fee charged by a vendor of

energy services as authorized by this subdivision, and charges for

energy which is resold; where the base adjustment shall equal three

cents increased by nine one-hundredths cent each January first occurring

after December thirty-first, nineteen hundred eighty-seven and before

June thirtieth, two thousand three, and the eligibility factor shall

equal one hundred percent during the first eight years after initial

certification as an eligible energy user as defined in paragraphs one

and two of subdivision (a) of section twenty-five-s of this article,

eighty percent during the ninth such year, sixty percent during the

tenth such year, forty percent during the eleventh such year and twenty

percent during the twelfth and final such year, such years to be

calculated in accordance with the provisions of this section, provided

that the number of kilowatt hours on which the total of the special

rebates payable to a clean on-site cogenerator is based in any year

pursuant to this paragraph shall not exceed thirteen million one hundred

forty thousand.

(6) Any local law enacted pursuant to this section shall contain a

provision or provisions allowing for a credit against the amount of such

tax imposed pursuant to authority contained in subdivision (a) of

section twelve hundred one of the tax law by such city upon such

utilities in the amounts of the special rebates and discounts made by

such utilities.

(7) Notwithstanding any provisions of this subdivision, the special

rebates and discounts provided by the Long Island Power Authority, or

its subsidiary, pursuant to this subdivision shall not exceed the amount

of the payment made by or on behalf of such authority to such city as a

payment that is equivalent to the tax imposed by such city pursuant to

this subdivision of section twelve hundred one of the tax law. Special

rebates and discounts shall be reduced and/or allocated proportionate to

the benefit they would otherwise be eligible for among eligible energy

users, public utility services, vendors of energy services, and on-site

cogenerators where necessary to comply with this paragraph pursuant to

rules of the commissioner of the agency designated by local law enacted

pursuant to this section.

(8) Notwithstanding any provisions of this subdivision, special

rebates and discounts shall not exceed ten thousand dollars per year per

employee or full-time equivalent with respect to applications submitted

pursuant to this article after June thirtieth, two thousand three.

(b) Eligible energy users meeting the criteria contained in paragraph

one of subdivision (a) of this section and qualified eligible energy

users meeting the criteria contained in paragraph one of subdivision (r)

of section twenty-five-s of this article shall be eligible for special

rebates for a period not to exceed one hundred forty-four months

calculated from the beginning of the month immediately following their

date of certification of eligibility. Eligible energy users meeting the

criteria contained in paragraph two of subdivision (a) of section

twenty-five-s of this article shall be eligible for special rebates for

a period calculated from the beginning of the month immediately

following their date of certification for so long as they remain in

occupancy in the specially eligible premises, but not beyond the period

of one hundred forty-four months from the beginning of the month

immediately following the date of certification of the first eligible

energy user occupying such specially eligible premises. The amounts of

rebates made to such an eligible energy user meeting the criteria

contained in such paragraph two shall be determined in accordance with

the schedule contained in paragraph four of subdivision (a) hereof as if

such eligible energy user had been certified at the same time as such

first eligible energy user was certified. A qualified eligible energy

user that takes occupancy of targeted eligible premises shall be

eligible for special rebates for a period calculated from the beginning

of the month immediately following its date of certification as a

qualified eligible energy user for so long as it remains in occupancy in

the targeted eligible premises, but not beyond the period of one hundred

forty-four months from the beginning of the month immediately following

the date of certification of the first qualified eligible energy user

occupying such targeted eligible premises. The amounts of rebates made

to a qualified eligible energy user that takes occupancy of targeted

eligible premises shall be determined in accordance with the schedule

contained in paragraph four subdivision (a) of this section as if such

qualified eligible energy user had been certified at the same time as

such first qualified eligible energy user was certified. An on-site

cogenerator or clean on-site cogenerator shall be eligible for special

rebates for a period not to exceed the period during which the eligible

energy user served by such on-site cogenerator or clean on-site

cogenerator would have been eligible for a special rebate under the

provisions of this subdivision had it purchased energy services directly

from a utility.

(c) (1) The city agency designated in the local law enacted pursuant

to this section may adopt such rules as the agency deems necessary to

promote economic development and to effectuate the purposes of this

article, including rules to determine the extent to which charges are

eligible charges, eligible public utility service charges, eligible

on-site cogenerator charges or special eligible charges and rules to

provide for such administrative charges or fees as are necessary to

defray expenses in administering the special rebates and discounts

provided pursuant to this article.

(2) No eligible energy user, qualified eligible energy user, on-site

cogenerator, or clean on-site cogenerator shall receive a rebate

pursuant to this article until it has obtained a certification from the

appropriate city agency in accordance with a local law enacted pursuant

to this section. No such certification for a qualified eligible energy

user shall be issued on or after November first, two thousand. No such

certification of any other eligible energy user, on-site cogenerator, or

clean on-site cogenerator shall be issued on or after July first, two

thousand twenty-seven.

(3) A utility and a vendor of energy services shall keep records of

all transactions subject to this article and make such records available

to the agency of the city designated by local law enacted pursuant to

this section.

(d) (1) Each utility shall reduce each bill for energy services or

natural gas for each eligible energy user, vendor of energy services,

on-site cogenerator or clean on-site cogenerator as follows:

(i) a bill for the sale and delivery of natural gas rendered to an

on-site cogenerator or clean on-site cogenerator entitled to a special

rebate pursuant to the provisions of paragraph five of subdivision (a)

of this section shall be reduced by the full amount of the special

rebate that shall have accrued for the period covered by each such bill;

(ii) a bill for energy services rendered to any other eligible energy

user or on-site cogenerator shall be reduced by the full amount of the

special rebate that shall have accrued for the period covered by each

such bill;

(iii) a bill for energy services rendered to a vendor of energy

services that has provided a special rebate to an eligible energy user

or on-site cogenerator in accordance with paragraph three of subdivision

(a) of this section shall be reduced by such utility by the aggregate

amount of all such special rebates;

(iv) provided, however, such utility shall not be required to provide

a special rebate or discount in an amount that exceeds the amount of

such bill for the sale and delivery of natural gas rendered to an

on-site cogenerator or clean on-site cogenerator entitled to a special

rebate pursuant to the provisions of paragraph five of subdivision (a)

of this section or, in the case of any other eligible energy user or

on-site cogenerator, the amount of such bill for energy services, and

provided, further, that no utility subject to the provisions of

subdivision (a) of this section shall be required to carry forward on

its books and records any special rebates or discounts not made in

accordance with this sentence to such bills for subsequent periods. Such

discount shall be made within four months from the time certification of

special rebates is made in accordance with subparagraph (iii) or (iv) of

paragraph one of subdivision (a) of this section. Such amount shall be

separately stated and shown on such bills. The credit against the tax

set forth in subdivision (a) of this section shall be used to reduce the

monthly payments of such tax otherwise required by law.

(2) A public utility service that provides special rebates for

eligible energy users or qualified eligible energy users shall reduce

each bill rendered to each such user by the full amount of the special

rebate that shall have accrued for the period covered by each such bill

in accordance with paragraph two of subdivision (a) of this section.

Such amounts shall be separately stated and shown on such bills.

(3) Each such vendor of energy services that has elected to provide

special rebates for eligible energy users, qualified eligible energy

users or on-site cogenerators shall reduce each bill rendered to each

such user or cogenerator by the full amount of the special rebate that

shall have accrued for the period covered by each such bill in

accordance with paragraph three of subdivision (a) of this section. Such

amounts shall be separately stated and shown on such bills.

(e) The credit against the tax set forth in paragraph six of

subdivision (a) of this section shall be used to reduce the monthly

payments of such tax otherwise required by law.

Construction. Nothing contained in this article shall be

construed as reducing the amount of a receipt for sales tax purposes

under any of the sales taxes imposed or authorized by article

twenty-eight or twenty-nine of the tax law; or as reducing the gross

receipts, the gross income or the gross operating income subject to tax

pursuant to section one hundred eighty-six-a of the tax law or

authorized to be subjected to tax by section twelve hundred one of the

tax law. The burden of establishing eligibility to claim the benefits of

this article shall rest with the party claiming such benefits.

Definitions. As used in this article the following terms shall

have the following meanings:

(a) "Vendor of energy services". Any person, corporation or other

entity which is not a utility, except a public utility service operated

by a city having a population of one million or more in accordance with

a local law adopted pursuant to article fourteen-A of the general

municipal law and the power authority of the state of New York, and

which furnishes or sells electricity, gas or steam, whether or not such

vendor produces such energy and regardless of whether such furnishing or

selling constitutes the main activity of such person, corporation or

other entity or is merely incidental thereto.

(b) "Electricity redistributor". Any landlord, tenant or agent

thereof, who purchases electricity from a utility or any other person,

corporation or other entity and on a metered or unmetered basis resells

or otherwise redistributes for any consideration such electricity to a

non-residential energy user.

(c) "Eligible vendor of energy services".

(1) Any electricity redistributor that sells or otherwise

redistributes for any consideration electricity at a rate which: (i) on

a metered or unmetered basis, does not exceed the amount charged by the

utility or any other person, corporation or other entity to such

electricity redistributor for electricity used or consumed by the

non-residential energy user, except that a reasonable charge may be

permitted for administrative and operating costs and (ii) provided,

however, that no electricity redistributor shall come within this

definition where such administrative and operating costs exceed a

reasonable percentage mark-up of the amount charged by such utility or

such other person, corporation or other entity for such electricity; or

(2) Any vendor of energy services which is not an electricity

redistributor.

(d) "Rebate". The amount of a reduction in a non-residential energy

user's energy bill, as specified in section twenty-five-w of this

article, for the sales tax imposed pursuant to section eleven hundred

seven of the tax law on the sale of electricity, gas or steam.

(e) "Discount". The amount of a reduction in an eligible vendor of

energy services' energy bill, as specified in section twenty-five-w of

this article, equal to the rebate made by such vendor to a

non-residential energy user in accordance with this article.

(f) "Non-residential energy user". Any non-residential user of

electricity, gas or steam, except a government agency or instrumentality

thereof, public benefit corporation, or any entity that is exempt from

the sales tax imposed pursuant to section eleven hundred seven of the

tax law, provided that the term "non-residential energy user" shall not

include an owner or operator of residential income producing property,

except a hotel.

(g) "Utility". Any electric corporation, gas corporation or steam

corporation subject to the jurisdiction and general supervision of the

public service commission.

Authorization to require and permit rebates for sales tax

paid. (a) Any city having a population of one million or more is hereby

authorized and empowered to adopt and amend local laws:

(1) Requiring utilities selling or otherwise delivering electricity,

including electricity sold by a public utility service operated by such

city in accordance with a local law adopted pursuant to article

fourteen-A of the general municipal law, gas or steam within such city

to: (i) make rebates to non-residential energy users as follows: for

such sales made during the period commencing with the first billing

cycle which begins on or after July first, nineteen hundred eighty-eight

and ending with the last billing cycle which begins on or prior to June

thirtieth, nineteen hundred eighty-nine in an amount equal to

twenty-five per centum of the sales and compensating use taxes imposed

pursuant to section eleven hundred seven of the tax law; for such sales

made during the period commencing with the first billing cycle which

begins on or after July first, nineteen hundred eighty-nine and ending

with the last billing cycle which begins on or prior to June thirtieth,

nineteen hundred ninety in an amount equal to fifty per centum of the

taxes imposed pursuant to such section; for such sales made during the

period commencing with the first billing cycle which begins on or after

July first, nineteen hundred ninety and ending with the last billing

cycle which begins on or prior to June thirtieth, nineteen hundred

ninety-one in an amount equal to seventy-five per centum of the taxes

imposed pursuant to such section; and for such sales made during the

period commencing with the first billing cycle which begins on or after

July first, nineteen hundred ninety-one and thereafter in an amount

equal to one hundred per centum of the taxes imposed pursuant to such

section; and/or (ii) make discounts to eligible vendors of energy

services in amounts equal to the rebates to be made by such eligible

vendors to non-residential energy users, such amounts to be certified to

such utilities by such eligible vendors to non-residential energy users,

such amounts to be certified to such utilities by such eligible vendors,

provided, however, that the mayor of such city or any agency designated

by such mayor may by regulation require any or all classes of eligible

vendors to certify that such rebates have been made as a condition of

such utility being obligated to make discounts in accordance with this

paragraph. For purposes of this paragraph, sales shall be deemed to

include sales of delivery services consisting of transport and billing

provided by a utility to a public utility service operated by such city

in accordance with a local law adopted pursuant to article fourteen-A of

the general municipal law. Any utility providing a discount to an

eligible vendor making a rebate in accordance with paragraph three of

this subdivision where such eligible vendor is certified in accordance

with subdivision (b) of this section may rely upon the amount of rebates

certified by such eligible vendor in accordance with this paragraph,

unless such utility has knowledge that the amount so certified is

incorrect; and/or

(2) Permitting eligible vendors of energy services, in instances where

such eligible vendors sell electricity, gas or steam produced by such

eligible vendors, to: (i) make rebates to non-residential energy users

as follows: for such sales made during the period commencing with the

first billing cycle which begins on or after July first, nineteen

hundred eighty-eight and ending with the last billing cycle which begins

on or prior to June thirtieth, nineteen hundred eighty-nine in an amount

equal to twenty-five per centum of the sales and compensating use taxes

imposed pursuant to section eleven hundred seven of the tax law; for

such sales made during the period commencing with the first billing

cycle which begins on or after July first, nineteen hundred eighty-nine

and ending with the last billing cycle which begins on or prior to June

thirtieth, nineteen hundred ninety in an amount equal to fifty per

centum of the taxes imposed pursuant to such section; for such sales

made during the period commencing with the first billing cycle which

begins on or after July first, nineteen hundred ninety and ending with

the last billing cycle which begins on or prior to June thirtieth,

nineteen hundred ninety-one in an amount equal to seventy-five per

centum of the taxes imposed pursuant to such section; and for such sales

made during the period commencing with the first billing cycle which

begins on or after July first, nineteen hundred ninety-one and

thereafter in an amount equal to one hundred per centum of the taxes

imposed pursuant to such section; and/or (ii) make discounts to other

eligible vendors in amounts equal to the rebates to be made by such

other eligible vendors to non-residential energy users, such amounts to

be certified to such eligible vendors making discounts by such other

eligible vendors, provided, however, that the mayor of such city or any

agency designated by such mayor may by regulation require any or all

classes of such other eligible vendors to certify that such rebates have

been made as a condition of eligibility for receiving discounts in

accordance with this paragraph. Any eligible vendor providing a discount

to another eligible vendor making a rebate in accordance with paragraph

three of this subdivision where such other eligible vendor is certified

in accordance with subdivision (b) of this section may rely upon the

amount of rebates certified by such other eligible vendor in accordance

with this paragraph, unless such eligible vendor providing a discount

has knowledge that the amount so certified is incorrect; and/or

(3) Permitting eligible vendors of energy services, in instances where

such eligible vendors sell electricity, gas or steam not produced by

such eligible vendors, to make rebates to non-residential energy users

as follows: for such sales made during the period commencing with the

first billing cycle which begins on or after July first, nineteen

hundred eighty-eight and ending with the last billing cycle which begins

on or prior to June thirtieth, nineteen hundred eighty-nine in an amount

equal to twenty-five per centum of the sales and compensating use taxes

imposed pursuant to section eleven hundred seven of the tax law; for

such sales made during the period commencing with the first billing

cycle which begins on or after July first, nineteen hundred eighty-nine

and ending with the last billing cycle which begins on or prior to June

thirtieth, nineteen hundred ninety in an amount equal to fifty per

centum of the taxes imposed pursuant to such section; for such sales

made during the period commencing with the first billing cycle which

begins on or after July first, nineteen hundred ninety and ending with

the last billing cycle which begins on or prior to June thirtieth,

nineteen hundred ninety-one in an amount equal to seventy-five per

centum of the taxes imposed pursuant to such section; and for such sales

made during the period commencing with the first billing cycle which

begins on or after July first, nineteen hundred ninety-one and

thereafter in an amount equal to one hundred per centum of the taxes

imposed pursuant to such section.

(4) Any local law or laws enacted pursuant to this section shall

contain a provision or provisions allowing for a refundable credit to be

taken by utilities or eligible vendors of energy services against the

amount of the tax imposed pursuant to authority contained in subdivision

(a) of section twelve hundred one of the tax law by such city upon such

utilities and such eligible vendors in the amounts of rebates and

discounts made by such utilities and such eligible vendors pursuant to

paragraph one or two of this subdivision. If such credit exceeds the

amount of such tax for any month, the excess credit shall be refunded.

Such refundable credit shall be taken only after all other applicable

credits are taken against such tax.

(b) No electricity redistributor shall be authorized to provide a

rebate pursuant to any local law enacted pursuant to this article until

it has obtained a certification of eligibility from the mayor of such

city or any agency designated by such mayor. Such local law may provide

for an application fee as determined by the mayor of such city or such

agency.

(c) (1) Each utility shall reduce each utility bill for each

non-residential energy user by the full amount of the rebate that shall

have accrued as described in paragraph one of subdivision (a) of this

section for the period covered by each such utility bill. Such amount

shall be separately stated and shown on such bills. Each such utility

shall provide a discount in accordance with such paragraph on energy

bills for each eligible vendor of energy services which has certified

that it shall provide or has provided a rebate to a non-residential

energy user's energy bill in accordance with paragraph three of such

subdivision in the aggregate amount of all applicable rebates. The

refundable credit against the tax referred to in paragraph four of such

subdivision shall be used to reduce the monthly payments of such tax

otherwise required by law. If such credit exceeds the amount of such tax

for any month, the excess credit shall be refunded as provided in

paragraph four of such subdivision.

(2) Each eligible vendor of energy services which has elected to

provide a rebate to non-residential energy users shall reduce each

energy bill for each non-residential energy user by the full amount of

the rebate that shall have accrued as described in paragraph two or

three of subdivision (a) of this section for the period covered by each

such energy bill. Such amount shall be separately stated and shown on

such bills. Each eligible vendor of energy services as described in

paragraph two of such subdivision which has elected to provide a

discount in accordance with such paragraph on energy bills for each

eligible vendor of energy services which has certified that it shall

provide or has provided a rebate to a non-residential energy user's

energy bill in accordance with paragraph three of such subdivision shall

reduce such energy bills by the aggregate amount of all applicable

rebates. The refundable credit against the tax referred to in paragraph

four of such subdivision shall be used to reduce the monthly payments of

such tax otherwise required by law. If such credit exceeds the amount of

such tax for any month, the excess credit shall be refunded as provided

in paragraph four of such subdivision.

(d) The mayor of such city or any agency designated by such mayor

shall be authorized to promulgate:

(1) Rules and regulations setting forth criteria by which a

determination may be made as to whether administrative costs exceed a

reasonable percentage mark-up as set forth in paragraph one of

subdivision (c) of section twenty-five-v of this article;

(2) Rules and regulations to determine the eligibility for benefits

conferred by any local law enacted pursuant to this article in instances

where energy is consumed in part by other than a non-residential energy

user;

(3) Rules and regulations to limit or withhold, notwithstanding any

inconsistent provisions of paragraphs one and two of subdivision (a) of

this section, the eligibility for rebates by a utility or eligible

vendor of energy services as described in paragraph two of subdivision

(a) of this section made in accordance with any local law enacted

pursuant to this article in instances where energy is consumed in part

by an electricity redistributor in premises where such electricity

redistributor is also a non-residential energy user and with respect to

the electricity redistributed the mark-up for administrative costs

exceeds that permitted under regulations promulgated pursuant to

paragraph one of this subdivision;

(4) Any other rules and regulations necessary to administer and assure

compliance with the provisions of this article.

(e) The corporation counsel of such city may maintain an action in any

court of competent jurisdiction to recover an amount equal to any

benefits provided under the provisions of any local law or laws adopted

pursuant to this article which are improperly obtained.

(f) Such local law may provide that a duplicate of any certification

provided to a utility or to an eligible vendor of energy services as

described in paragraph two of subdivision (a) of this section of the

amount of a rebate made or to be made to a non-residential energy user

be provided to the mayor of such city or any agency designated by such

mayor and may further provide that such duplicate certification be

deemed a written instrument for purposes of section 175.00 of the penal

law.

Construction. Nothing contained in this article shall be

construed as reducing the amount of a receipt for sales tax purposes

under any of the sales taxes imposed or authorized by article

twenty-eight or twenty-nine of the tax law; or as reducing the gross

receipts, the gross income or the gross operating income subject to tax

pursuant to section one hundred eighty-six-a of the tax law or

authorized to be subjected to tax by section twelve hundred one of the

tax law. The burden of establishing eligibility to claim the benefits of

this article shall rest with party claiming such benefits.

Definitions. As used in this article the following terms shall

have the following meanings:

(a) "Eligible business" means any person subject to a tax imposed

under a local law enacted pursuant to part two or three of section one,

or section two, of chapter seven hundred seventy-two of the laws of

nineteen hundred sixty-six or a gross receipts tax imposed under a local

law enacted pursuant to subdivision (a) of section twelve hundred one of

the tax law that: (1) has been conducting substantial business

operations at one or more business locations outside an eligible area

for the twenty-four consecutive months immediately preceding the taxable

year during which such eligible business relocates as defined in

subdivision (j) of this section; and (2) on or after May twenty-seventh,

nineteen hundred eighty-seven relocates as defined in subdivision (j) of

this section all or part of such business operations; and (3) either (i)

on or after May twenty-seventh, nineteen hundred eighty-seven first

enters into a contract to purchase or lease the premises to which it

relocates as defined in subdivision (j) of this section, or a parcel on

which will be constructed such premises, or (ii) as of May

twenty-seventh, nineteen hundred eighty-seven owns such parcel or

premises and has not prior to such date made application for benefits

pursuant to a local law enacted in accordance with title two-D of

article four of the real property tax law.

(b) "Person" means and includes any individual, partnership,

association, joint-stock company, corporation, estate or trust, limited

liability company, and any combination of the foregoing.

(c) "Retail activity" means any activity which consists predominantly

of the sale, other than through the mail or by the telephone or by means

of the internet, of tangible personal property to any person, for any

purpose unrelated to the trade or business of such person, or which

consists predominantly of the selling of services to individuals which

generally involve the physical, mental and/or spiritual care of such

individuals, or the physical care of the personal property of any person

unrelated to the trade or business of such person, or which consists

predominantly of the provision of retail banking services.

(d) "Hotel services" means any services which consist predominantly of

the lodging of guests at a building or a portion thereof which is

regularly used and kept open for such services. The term "hotel

services" shall include the lodging of guests at an apartment hotel, a

motel, boarding house or club, whether or not meals are served.

(e) "Eligible premises" means: (1) nonresidential premises which are

wholly contained in real property which is certified as eligible to

receive benefits pursuant to a local law enacted in accordance with

title two-C or title two-D of article four of the real property tax law,

provided that such premises have been improved by construction or

renovation, that expenditures have been made for improvements to such

real property in excess of fifty per centum or, in the case of

industrial property, in excess of twenty-five per centum, of the value

at which such real property was assessed for tax purposes for the tax

year in which such improvements commenced and such expenditures have

been made within thirty-six months or, in the case of expenditures for

such improvements to such real property in excess of fifty million

dollars within seventy-two months from such commencement and, provided

further, that such real property is located in an eligible area;

(2) nonresidential premises which are: (i) wholly contained in or

situated on real property which has been leased from an industrial

development agency established pursuant to article eighteen-A of the

general municipal law, provided that such premises were constructed or

renovated subsequent to the approval of such construction or renovation

by such agency, or (ii) wholly contained in or situated on real property

owned by a city having a population of one million or more, a lease for

which was approved in accordance with the applicable provisions of the

charter of such city, provided that such premises were constructed or

renovated subsequent to such approval, or (iii) wholly contained in or

situated on real property which has been leased from the port authority

of the state of New York and New Jersey or the New York state urban

development corporation, or a subsidiary thereof, provided that such

premises were constructed or renovated subsequent to the execution of

such lease, or (iv) wholly contained in property which would be eligible

to receive benefits pursuant to a local law enacted in accordance with

title two-D of article four of the real property tax law except that

such property is exempt from real property taxation; provided that

expenditures have been made for improvements to such real property in

excess of fifty per centum or, in the case of industrial property, in

excess of twenty-five per centum, of the value at which such real

property was assessed for tax purposes for the tax year in which such

improvements commenced and such expenditures have been made within

thirty-six months or, in the case of expenditures for such improvements

to such real property in excess of fifty million dollars within

seventy-two months from the date of such commencement, and provided

further that such real property is located in an eligible area; or

(3) in the case of a relocation, the date of which, as determined in

subdivision (j) of this section, is on or after July first, two thousand

three, nonresidential premises, located in an eligible area, for which a

minimum expenditure has been made on or after July first, two thousand

three, for improvements in excess of twenty-five dollars per square

foot, provided, however, that if such premises are leased, such lease

shall have a term that does not expire until at least three years after

the later of the date of such relocation and the lease commencement

date.

The determination of whether premises meet the requirements for

eligibility set forth in this subdivision shall be made as of the

effective date of the certification of eligibility issued pursuant to

section twenty-five-z of this article. Notwithstanding the provisions of

paragraphs one and two of this subdivision, if, subsequent to such date,

the property in which such premises are contained ceases to meet the

requirements of paragraph one or two of this subdivision, such premises

shall nonetheless remain eligible premises, provided that the eligible

business continues to occupy such premises; provided however that if,

after such property ceases to meet the requirements of paragraph one or

two, an eligible business first leases or purchases additional premises

contained in such property, such additional premises shall not be

considered eligible premises unless they meet the requirements of

paragraph three of this subdivision.

(f) "Eligible area" means an area of a city having a population of one

million or more, excluding the area lying south of the center line of

96th Street, in the borough of Manhattan in the city of New York.

(g) "Employment share" means for each employee, partner or sole

proprietor of an eligible business, the sum of : (1) the number of

full-time work weeks worked by such employee, partner or sole proprietor

during the eligible business' taxable year divided by the number of

weeks in the taxable year, and (2) the number of part-time work weeks

worked by such employee, partner or sole proprietor during the eligible

business' taxable year divided by an amount equal to twice the number of

weeks in the taxable year. For purposes of this subdivision, "full-time

work week" shall mean a week during which at least thirty-five hours of

gainful work has been performed by such employee, partner or sole

proprietor and "part-time work week" shall mean a week during which at

least fifteen but less than thirty-five hours of gainful work has been

performed by such employee, partner or sole proprietor.

(h) "Aggregate employment shares" means the sum of all employment

shares maintained by an eligible business in a taxable year.

(i) "Eligible aggregate employment shares" means the amount, if any,

by which the number of aggregate employment shares maintained by an

eligible business in an eligible area in the taxable year in which such

eligible business claims a credit pursuant to a local law enacted in

accordance with section twenty-five-z of this article exceeds the number

of aggregate employment shares maintained by an eligible business in an

eligible area in the taxable year immediately preceding the taxable year

during which such eligible business first relocates as defined in

subdivision (j) of this section. Provided, however, that such amount

shall not exceed the lesser of: (1) in the case of particular premises

to which an eligible business relocates before July first, two thousand

three, the highest number of aggregate employment shares maintained by

such eligible business in such premises in the taxable year during which

such eligible business relocates to such premises or in any of the three

immediately succeeding taxable years, exclusive of any employment shares

maintained by such eligible business in such premises in the taxable

year immediately preceding the taxable year during which such eligible

business relocates to such premises; or in the case of particular

premises to which an eligible business relocates on or after July first,

two thousand three, the highest number of aggregate employment shares

maintained by such eligible business in such premises in the taxable

year during which such eligible business relocates to such premises or

in any of the five immediately succeeding taxable years, exclusive of

any employment shares maintained by such eligible business in such

premises in the taxable year immediately preceding the taxable year

during which such eligible business relocates to such premises; or (2)

the number of aggregate employment shares maintained by such eligible

business in such premises in the taxable year in which such eligible

business claims a credit pursuant to a local law enacted in accordance

with section twenty-five-z of this article, exclusive of any employment

shares maintained by such eligible business in such premises in the

taxable year immediately preceding the taxable year during which such

eligible business relocates to such premises; or (3) in the case of an

eligible business that has relocated as determined pursuant to

subdivision (j) of this section before July first, two thousand three,

and has not relocated on or after July first, two thousand three, twice

the number of aggregate employment shares maintained by such eligible

business outside an eligible area in the taxable year immediately

preceding the taxable year during which such eligible business first

relocates or, in the case of an eligible business that has relocated as

determined pursuant to subdivision (j) of this section on or after July

first, two thousand three, the greater of one hundred aggregate

employment shares or twice the number of aggregate employment shares

maintained by such eligible business outside the eligible area in the

taxable year immediately preceding the taxable year during which such

eligible business first relocates. If an eligible business relocates to

more than one particular premises, the amounts described in paragraphs

one and two of this subdivision shall be determined separately with

respect to each such particular premises, and in such case the total

number of eligible aggregate employment shares for such eligible

business shall not exceed the lesser of the amount determined pursuant

to paragraph three of this subdivision or the sum of the lesser of the

amounts determined pursuant to paragraphs one and two of this

subdivision for each particular premises.

(j) "Relocate" means to transfer pre-existing business operations to

premises that are or will become eligible premises in accordance with

subdivision (e) of this section, or to establish new business operations

at such premises, provided that an eligible business shall not be deemed

to have relocated unless at least one employee, partner or sole

proprietor of the eligible business is transferred to such premises from

pre-existing business operations conducted outside the eligible area.

The date of relocation to any particular premises shall be any date

elected by the eligible business on which an employee, partner or sole

proprietor of the eligible business is transferred to the particular

premises from pre-existing business operations conducted outside the

eligible area and begins work at such premises, provided that such date

is subsequent to the date of commencement of improvements to such

premises or the real property in which such premises are located, which

improvements will meet the requirements of subdivision (e) of this

section relating to expenditures for improvements, and provided further

that such date of relocation is prior to the date of the issuance of a

certification of eligibility pursuant to section twenty-five-z of this

article. The year of relocation shall be the taxable year in which such

date of relocation falls. The election provided for in this subdivision

shall be made prior to the issuance of such certification of eligibility

and shall be irrevocable. An eligible business may relocate only once to

any particular premises.

(k) "Industrial construction work" means the construction of a new

building or structure or the modernization, rehabilitation, expansion or

improvement of an existing building or structure for use as industrial

property.

(l) "Industrial property" means nonresidential real property

containing or which will contain after the completion of industrial

construction work a building or structure wherein at least seventy-five

percent of the total net square footage is used or immediately available

and held out for use for manufacturing activities involving the assembly

of goods or the fabrication or processing of raw materials.

(m) "Tax year" and "taxable year" mean, for purposes of this article,

insofar as it applies to a gross receipts tax imposed under a local law

enacted pursuant to subdivision (a) of section twelve hundred one of the

tax law, calendar year.

(n) "Revitalization area" means any area of a city having a population

of one million or more, provided that in the city of New York a

revitalization area shall mean any district that is zoned C4, C5, C6,

M1, M2 or M3 in accordance with the zoning resolution of such city in

any area such city except the area lying south of the center line of

96th Street in the borough of Manhattan.

(o) "Total attributed eligible aggregate employment shares" means, for

any relocation, the sum of the number of eligible aggregate employment

shares apportioned to such relocation pursuant to paragraph one of this

subdivision, less any excess shares determined with respect to such

relocation pursuant to paragraph two of this subdivision, plus any

excess shares attributed to such relocation pursuant to paragraph three

of this subdivision. Except as provided in paragraph four of this

subdivision, any eligible aggregate employment shares that are

attributed to a relocation to particular premises pursuant to paragraph

three of this subdivision shall be treated as eligible aggregate

employment shares that are maintained with respect to such premises and

shall be subject to all provisions of this article and provisions for

the credit against a tax imposed under a local law enacted pursuant to

part two or three of section one, or section two, of chapter seven

hundred seventy-two of the laws of nineteen hundred sixty-six or a gross

receipts tax imposed under a local law enacted pursuant to subdivision

(a) of section twelve hundred one of the tax law as such provisions

pertain to such relocation.

(1) In the case of a business that has relocated once, all eligible

aggregate employment shares are apportioned to the premises to which the

single relocation took place. In the case of a business that has

relocated more than once, eligible aggregate shares are apportioned as

follows:

(i) If in a taxable year, the sum for all eligible premises of the

lesser of the amounts determined pursuant to paragraphs one and two of

subdivision (i) of this section for each particular eligible premises is

equal to the total number of eligible aggregate employment shares

determined pursuant to such subdivision (i), the number of shares

apportioned to each particular eligible premises is the lesser of such

amounts for each particular eligible premises;

(ii) If in a taxable year, the sum for all eligible premises of the

lesser of the amounts determined pursuant to paragraphs one and two of

subdivision (i) of this section for each particular eligible premises is

greater than the total number of eligible aggregate employment shares

determined pursuant to such subdivision (i), the number of shares

apportioned to a particular eligible premises shall be such total number

of eligible aggregate employment shares multiplied by a fraction the

numerator of which is the lesser of the amounts determined pursuant to

paragraphs one and two of subdivision (i) of this section for such

premises and the denominator of which is such sum.

(2) "Excess shares" shall mean eligible aggregate employment shares

that are apportioned pursuant to paragraph one of this subdivision to a

relocation in excess of the limitation amount defined in subparagraphs

(i) and (ii) of this paragraph for such relocation.

(i) Subject to the provisions of subparagraph (ii) of this paragraph,

for any taxable year in which an eligible business is claiming the

credit authorized pursuant to section twenty-five-z of this article, the

"limitation amount" shall mean:

(A) for one or more relocations in an eligible business' latest year

of relocation as determined pursuant to subdivision (j) of this section,

the amount, if any, by which the number of aggregate employment shares

maintained by the eligible business in the eligible area in the taxable

year in which it is claiming the credit authorized by this article

exceeds the number of aggregate employment shares maintained by it in

the eligible area in the taxable year immediately preceding such year of

relocation; or

(B) for one or more relocations in a specified year of relocation that

is not the latest such year of relocation by an eligible business, the

amount, if any, by which the number of aggregate employment shares

maintained by the eligible business in the eligible area in the taxable

year in which it is claiming the credit authorized by this article

exceeds the sum of (I) the number of total attributed eligible aggregate

employment shares that are attributed in the taxable year in which the

credit is claimed to relocations that took place in years of relocation

later than the specified year of relocation and (II) the number of

aggregate employment shares maintained by it in the eligible area in the

taxable year immediately preceding such specified year of relocation.

(ii) In the case of an eligible business that has relocated more than

once in the same taxable year, the limitation amount determined in

accordance with subparagraph (i) of this paragraph shall be applied to

such relocations in the same proportion as the eligible aggregate

employment shares apportioned to such relocations pursuant to paragraph

one of this subdivision.

(3)(i) In any taxable year in which there are excess shares, such

excess shares, or a portion thereof, from a relocation or relocations

that took place in a specified year of relocation shall be attributed in

reverse chronological order to any relocations that took place in

earlier years of relocation.

(ii) Notwithstanding subparagraph (i) of this paragraph:

(A) no excess shares may be attributed to a relocation unless the

number of eligible aggregate employment shares apportioned pursuant to

paragraph one of this subdivision to such relocation for the taxable

year in which the credit is claimed is less than the highest number of

total attributed eligible aggregate employment shares pertaining to such

relocation in any taxable year prior to the taxable year in which the

credit is claimed;

(B) the sum of the number of shares attributed to such relocation

pursuant to subparagraph (i) of this paragraph and the eligible

aggregate employment shares apportioned to any such relocation pursuant

to paragraph one of this subdivision may not exceed such highest number

of total attributed eligible aggregate employment shares; and

(C) such sum may not exceed the limitation amount for such relocation

defined in paragraph two of this subdivision.

(4) Notwithstanding the provisions of other paragraphs of this

subdivision, any excess shares that are apportioned pursuant to

paragraph one of this subdivision to a relocation to particular eligible

premises that are not located in a revitalization area as defined in

subdivision (n) of this section, but are attributed pursuant to

paragraph three of this subdivision to particular eligible premises that

are located in such a revitalization area, shall be treated as if such

premises to which they are attributed were not in such a revitalization

area.

(p) "Particular premises" means all premises occupied by an eligible

business within a single building. "Particular eligible premises" means

the portion of such particular premises that meets the requirements for

eligible premises specified in subdivision (e) of this section.

(q) "Designated additional or replacement premises" means

nonresidential premises in the eligible area that (i) are owned or

leased by an eligible business that has been certified pursuant to

subdivision (b) of section twenty-five-z of this article to receive the

credit provided for in this article, and (ii) with regard to which such

eligible business obtains the certification provided for in subdivision

(e) of section twenty-five-z of this article.

Authorization to provide relocation and employment assistance

credits. (a) Any city having a population of one million or more is

hereby authorized and empowered to adopt and amend a local law allowing

an eligible business that relocates as defined in subdivision (j) of

section twenty-five-y of this article to receive a credit against a tax

imposed under a local law enacted pursuant to part two or three of

section one, or section two, of chapter seven hundred seventy-two of the

laws of nineteen hundred sixty-six or a gross receipts tax imposed under

a local law enacted pursuant to subdivision (a) of section twelve

hundred one of the tax law. The amount of such credit shall be in an

amount equal to five hundred dollars or, in the case of an eligible

business that has obtained pursuant to subdivision (b) of this section a

certification of eligibility dated on or after July first, nineteen

hundred ninety-five, one thousand dollars or, in the case of eligible

business that has obtained pursuant to subdivision (b) of this section a

certification of eligibility dated on or after July first, two thousand,

for a relocation to eligible premises located within a revitalization

area defined in subdivision (n) of section twenty-five-y of this

article, three thousand dollars, multiplied by the number of eligible

aggregate employment shares, and may be taken, pursuant to the

provisions of subdivision two of section four-h of part two of section

one, or paragraph two of subdivision (j) of section one hundred one of

section two of chapter seven hundred seventy-two of the laws of nineteen

hundred sixty-six, or pursuant to the provisions of a local law enacted

pursuant to subdivision (a) of section twelve hundred one of the tax

law, for up to thirteen consecutive taxable years beginning with the

taxable year in which the eligible business relocates as defined in

subdivision (j) of section twenty-five-y of this article; provided,

however, with respect to a relocation for which no application for a

certificate of eligibility is submitted prior to July first, two

thousand three, to eligible premises that are not within a

revitalization area, if the date of such relocation as determined

pursuant to subdivision (j) of section twenty-five-y of this article is

before July first, nineteen hundred ninety-five, the amount to be

multiplied by the number of eligible aggregate employment shares shall

be five hundred dollars, and with respect to a relocation for which no

application for a certificate of eligibility is submitted prior to July

first, two thousand three, to eligible premises that are within a

revitalization area, if the date of such relocation as determined

pursuant to subdivision (j) of such section is before July first,

nineteen hundred ninety-five, the amount to be multiplied by the number

of eligible aggregate employment shares shall be five hundred dollars,

and if the date of such relocation as determined pursuant to subdivision

(j) of such section is on or after July first, nineteen hundred

ninety-five, and before July first, two thousand, one thousand dollars;

provided that no such credit shall be allowed for the relocation of any

retail activity or hotel services; provided, notwithstanding any other

provision of law to the contrary, that no such credit shall be allowed

against a gross receipts tax imposed under a local law enacted pursuant

to subdivision (a) of section twelve hundred one of the tax law for any

relocation taking place prior to January first, nineteen hundred

ninety-nine; and provided that in the case of an eligible business that

has obtained pursuant to subdivision (b) of this section certifications

of eligibility for more than one relocation as defined in subdivision

(j) of section twenty-five-y of this article, the portion of the total

amount of eligible aggregate employment shares to be multiplied by the

dollar amount specified in this subdivision for each such certification

of a relocation shall be the number of total attributed eligible

aggregate employment shares determined with respect to such relocation

pursuant to subdivision (o) of section twenty-five-y of this article.

(b) No eligible business shall be authorized to receive a credit under

any local law enacted pursuant to this article until the premises with

respect to which it is claiming the credit meet the requirements in the

definition of eligible premises and until it has obtained a

certification of eligibility from the mayor of such city or an agency

designated by such mayor, and an annual certification from such mayor or

an agency designated by such mayor as to the number of eligible

aggregate employment shares maintained by such eligible business that

may qualify for obtaining a tax credit for the eligible business's

taxable year. Any written documentation submitted to such mayor or such

agency or agencies in order to obtain any such certification shall be

deemed a written instrument for purposes of section 175.00 of the penal

law. Such local law may provide for application fees to be determined by

such mayor or such agency or agencies. No such certification of

eligibility shall be issued under any local law enacted pursuant to this

article to an eligible business on or after July first, two thousand

twenty-eight unless:

(1) prior to such date such business has purchased, leased or entered

into a contract to purchase or lease particular premises or a parcel on

which will be constructed such premises or already owned such premises

or parcel;

(2) prior to such date improvements have been commenced on such

premises or parcel, which improvements will meet the requirements of

subdivision (e) of section twenty-five-y of this article relating to

expenditures for improvements;

(3) prior to such date such business submits a preliminary application

for a certification of eligibility to such mayor or such agency or

agencies with respect to a proposed relocation to such particular

premises; and

(4) such business relocates to such particular premises not later than

thirty-six months or, in a case in which the expenditures made for the

improvements specified in paragraph two of this subdivision are in

excess of fifty million dollars within seventy-two months from the date

of submission of such preliminary application.

(c) The mayor of such city or an agency or agencies designated by such

mayor shall be authorized to promulgate rules and regulations to

administer and assure compliance with the provisions of this article,

including but not limited to rules and regulations to provide for

alternative methods to measure employment shares in instances where an

eligible business is not required by law to maintain weekly records of

full-time work weeks and part-time work weeks of employees, partners or

sole proprietors as defined in subdivision (g) of section twenty-five-y

of this article.

(d) An eligible business other than a utility company subject to the

supervision of the department of public service shall not be authorized

to receive a credit under a local law enacted pursuant to this article

against a gross receipts tax imposed under a local law enacted pursuant

to subdivision (a) of section twelve hundred one of the tax law, unless

such eligible business elects to take the credit authorized by this

section against the tax imposed under such local law on an application

filed with respect to the first relocation of such business that

qualifies or will qualify under a local law enacted pursuant to this

article, with the mayor of such city or the agency designated by such

mayor pursuant to subdivision (b) of this section. The election

authorized by this subdivision may not be withdrawn after the issuance

of such certification of eligibility. No taxpayer that has previously

received a certification of eligibility to receive the credit authorized

by this section against any tax imposed under a local law enacted

pursuant to part two or three of section one, or section two, of chapter

seven hundred seventy-two of the laws of nineteen hundred sixty-six may

make the election authorized by this subdivision. No taxpayer that makes

the election provided in this subdivision shall be authorized to take

such credit against any tax imposed under a local law enacted pursuant

to part two or three of section one, or section two, of chapter seven

hundred seventy-two of the laws of nineteen hundred sixty-six.

(e) Notwithstanding any other provisions of this article, an eligible

business that has obtained pursuant to subdivision (b) of this section a

certification of eligibility for a relocation to particular eligible

premises may apply to the mayor of such city or an agency designated by

such mayor to have premises in a building, other than the building in

which such particular eligible premises are located, certified as

designated additional or replacement premises as defined in subdivision

(q) of section twenty-five-y of this article. After the certification

provided for in this subdivision has been obtained, any aggregate

employment shares maintained by the eligible business in such premises

shall be treated as if such employment shares were maintained in the

particular eligible premises to which the eligible business relocated.

No such certification shall be issued after the end of the period

provided for in subdivision (a) of this section during which the credit

may be taken with regard to the relocation to such particular eligible

premises, and the issuance of such certification shall not extend such

period. Provided however, (i) no premises shall be certified as

designated additional or replacement premises if the eligible business

maintained employment shares in such premises prior to the application

for certification provided for in this subdivision, (ii) no premises

shall be certified as designated additional or replacement premises

unless such premises meet the requirements for eligible premises in

subdivision (e) of section twenty-five-y of this article, and (iii) if

the particular premises to which the eligible business relocated are in

a revitalization zone, no premises shall be certified as designated

additional or replacement premises with regard to such relocation unless

such designated additional or replacement premises are located in a

revitalization zone.

(f)(1)(i) Notwithstanding the provisions of subdivision (i) of section

twenty-five-y of this article, in the case of an eligible business

meeting the criteria in subparagraphs (ii) and (iii) of this paragraph,

the mayor or his or her designee, in his or her discretion, may for any

taxable year in which such business is eligible to receive the credit

provided for in this section, determine the number of eligible aggregate

employment shares as provided in paragraph two of this subdivision, and

such number shall be deemed to be the number of eligible aggregate

employment shares determined pursuant to such subdivision (i) of section

twenty-five-y for the purpose of attributing shares pursuant to

subdivision (o) of section twenty-five-y of this article to relocations

as defined in subdivision (j) of such section twenty-five-y occurring

after July first, two thousand three:

(ii) in the case of a relocation before July first, two thousand five,

in the taxable year prior to its first relocation after July first, two

thousand three (such prior year being hereafter referred to as the "base

year"), such eligible business maintained more than one hundred

aggregate employment shares in the eligible Lower Manhattan area as

defined in subdivision (f) of section twenty-five-dd of this chapter,

provided that in the case of a relocation after June thirtieth, two

thousand five, in the taxable year prior to its first relocation after

such date (such prior year being hereafter referred to as the "base

year"), such eligible business maintained one or more aggregate

employment shares in such eligible Lower Manhattan area, and

(iii) in the case of a relocation before July first, two thousand

five, in the taxable year subsequent to the base year for which the

determination of eligible aggregate employment shares is being made, the

number of aggregate employment shares in the eligible Lower Manhattan

area maintained by the eligible business is less than the number of

aggregate employment shares it maintained in such area in the base year

reduced by one hundred, provided that in the case of a relocation after

June thirtieth, two thousand five, in the taxable year subsequent to the

base year for which the determination of eligible aggregate employment

shares is being made, the number of aggregate employment shares in the

eligible Lower Manhattan area maintained by the eligible business is

less than the number of aggregate employment shares it maintained in

such area in the base year.

(2) The number of eligible aggregate employment shares determined

under this paragraph shall be the number of eligible aggregate

employment shares determined pursuant to subdivision (i) of section

twenty-five-y of this article without regard to paragraphs one and three

of such subdivision (i), less the reduction amount provided for in

paragraph three of this subdivision.

(3) For any taxable year, the reduction amount shall be the excess of

(i) the number of aggregate employment shares maintained by the eligible

business in the eligible Lower Manhattan area in the base year, over

(ii) the number of aggregate employment shares maintained by the

eligible business in the eligible Lower Manhattan area in the taxable

year.

(4) Notwithstanding anything herein to the contrary, the number of

eligible aggregate employment shares may be determined pursuant to

paragraph two of this subdivision only if the number of such shares

determined pursuant to such paragraph two is less than the number of

such shares determined pursuant to subdivision (i) of section

twenty-five-y of this article.

(5) The mayor, or his or her designee, shall exercise the discretion

provided for in paragraph one of this subdivision if he or she

determines it to be in the best interests of the city, taking into

account whether the credit provided for in this section caused the

reduction in the number of jobs maintained by the eligible business in

the eligible Lower Manhattan area.

(g) For the duration of the benefit period, a recipient of a credit

under any local law enacted pursuant to this article shall file

annually, along with the aforementioned original and annual certificates

of eligibility, the average wage and benefits offered to the applicable

relocated employees used in determining eligible aggregate employment

shares, pursuant to subdivision (i) of section twenty-five-y of this

article. The department shall have the authority to require that

statements filed under this subdivision be certified.

Definitions. As used in this article the following terms

shall have the following meanings:

(a) "Eligible building". A building or structure which is located in

an eligible revitalization area and:

(1) is eligible to obtain benefits under title two-D or two-F of

article four of the real property tax law, or would be eligible to

receive benefits under such title except that such property is exempt

from real property taxation and the requirements of paragraph (b) of

subdivision seven of section four hundred eighty-nine-dddd of such title

two-D, or the requirements of subparagraph (ii) of paragraph (b) of

subdivision five of section four hundred eighty-nine-cccccc of such

title two-F, whichever is applicable, of the real property tax law have

not been satisfied, provided that application for such benefits was made

after the thirtieth day of June, nineteen hundred ninety-five and before

the first day of July, two thousand twenty-seven, that construction or

renovation of such building or structure was described in such

application, that such building or structure has been substantially

improved by such construction or renovation, and (i) that the minimum

required expenditure as defined in such title has been made, or (ii)

where there is no applicable minimum required expenditure, the building

was constructed within such period or periods of time established by

title two-D or two-F, whichever is applicable, of article four of the

real property tax law for construction of a new building or structure;

or

(2) has obtained approval after the thirtieth day of June, nineteen

hundred ninety-five and before the first day of July, two thousand

twenty-seven, for financing by an industrial development agency

established pursuant to article eighteen-A of the general municipal law,

provided that such financing has been used in whole or in part to

substantially improve such building or structure by construction or

renovation, that expenditures have been made for improvements to such

real property in excess of twenty per centum of the value at which such

real property was assessed for tax purposes for the tax year in which

such improvements commenced, and that such expenditures have been made

within thirty-six months after the earlier of (i) the issuance by such

agency of bonds for such financing, or (ii) the conveyance of title to

such building or structure to such agency; or

(3) is owned by the city of New York or the New York state urban

development corporation, or a subsidiary corporation thereof, a lease

for which was approved in accordance with the applicable provisions of

the charter of such city or by the board of directors of such

corporation, as the case may be, and such approval was obtained after

the thirtieth day of June, nineteen hundred ninety-five and before the

first day of July, two thousand twenty-seven, provided that expenditures

have been made for improvements to such real property in excess of

twenty per centum of the value at which such real property was assessed

for tax purposes for the tax year in which such improvements commenced,

and that such expenditures have been made within thirty-six months after

the effective date of such lease; or

(4) is eligible to obtain benefits under title two-E of article four

of the real property tax law, or would be eligible to receive benefits

under such title except that such property is exempt from real property

taxation and the requirements of paragraph (b) of subdivision ten of

section four hundred eighty-nine-ccccc of the real property tax law have

not been satisfied, provided that application for such benefits was made

after the thirtieth day of June, nineteen hundred ninety-five and before

the first day of July, two thousand three, that renovation of such

building or structure was described in such application, that such

building or structure has been substantially improved by such

renovation, and that the minimum required expenditure as defined in such

title has been made.

(b) "Eligible charges" and "eligible public utility service charges".

(1)(i) Eligible charges are charges made by a private utility to an

eligible redistributor of energy or a qualified eligible redistributor

of energy for energy services purchased from such private utility at a

rate or rates established pursuant to an order or rule of the New York

state public service commission or the federal energy regulatory

commission, other than charges for the purchase of the commodity of

electricity, and shall include applicable rate reductions for economic

development or similar purposes, and all taxes payable thereon and shall

exclude charges in accordance with paragraph two of this subdivision.

(ii) Eligible public utility service charges are actual charges for

energy services made by a public utility service, and shall include all

taxes payable thereon, and shall exclude those charges excluded in

accordance with paragraph two of this subdivision, provided, however,

that the department of business services of a city having a population

of one million or more may by rule adjust eligible public utility

service charges for purposes of adjusting the special rebate based

thereon to an amount that would be comparable to the special rebate

available to a comparable customer of a private utility as determined by

such department.

(2) Eligible charges and eligible public utility service charges shall

not include charges related to: (i) energy services used by persons that

are not eligible revitalization area energy users, and (ii) any special

charges on bills relating to such energy services, including but not

limited to collection charges, late payment charges, or excess

distribution charges. Eligible charges and eligible public utility

service charges shall include charges for energy services used for

common areas, systems and facilities of an eligible building meeting the

criteria of paragraph one, two or three of subdivision (a) of this

section or a targeted eligible building meeting the criteria of

paragraph one, two or three of subdivision (q) of this section to the

extent such common areas, systems or facilities are used by eligible

revitalization area energy users, except that charges attributable to

other users, if minor and incidental, may be included in eligible

charges and eligible public utility service charges for such common

areas, systems and facilities. Eligible charges and eligible public

utility service charges shall not include charges for energy services

used for common areas, systems and facilities of an eligible building

meeting the criteria of paragraph four of subdivision (a) of this

section or a targeted eligible building meeting the criteria of

paragraph four of subdivision (q) of this section unless such common

areas, systems and facilities are separate from the common areas,

systems and facilities that serve that portion of the mixed-use

property, as defined in title two-E of article four of the real property

tax law, used for residential purposes and serve only that portion of

such mixed-use property used for commercial purposes.

(c) "Eligible redistributor of energy". A person that owns or leases

an eligible building, or a portion thereof, and that purchases energy

services on a metered basis from a private utility or public utility

service, and (i) resells or otherwise redistributes such energy services

to one or more eligible revitalization area energy users that occupy

such building or structure or (ii) consumes or uses such energy services

itself and qualifies as an eligible revitalization area energy user as

defined in subdivision (e) of this section, provided, however, that a

person that owns or leases any portion of an eligible building meeting

the criteria of paragraph four of subdivision (a) of this section shall

not be an eligible redistributor of energy unless that portion of such

mixed-use property, as defined in title two-E of article four of the

real property tax law, used for commercial purposes is metered directly

and separately from other portions of such mixed-use property.

(d) "Eligible revitalization area". Any area of a city having a

population of one million or more, provided that in the city of New York

the eligible revitalization area shall be the area in the borough of

Manhattan bounded by Murray Street on the north starting at the

intersection of West Street and Murray Street; running easterly along

the center line of Murray Street; connecting through City Hall Park with

the center line of Frankfort Street and running easterly along the

center lines of Frankfort and Dover Streets to the intersection of Dover

Street and South Street; running southerly along the center line of

South Street to Peter Minuit Plaza; connecting through Peter Minuit

Plaza to the center line of State Street and running northwesterly along

the center line of State Street to the intersection of State Street and

Battery Place; running westerly along the center line of Battery Place

to the intersection of Battery Place and West Street; and running

northerly along the center line of West Street to the intersection of

West Street and Murray Street. Any tax lot which is partly located

inside the eligible revitalization area shall be deemed to be entirely

located inside such area.

(e) "Eligible revitalization area energy user". Any person that

purchases or otherwise receives energy services for its own use and that

occupies, operates or manages premises in an eligible building or

targeted eligible building, provided such premises are metered or

submetered as required in the last sentence of this subdivision, but

such term shall not include a person that (i) occupies residential

space; (ii) is engaged primarily in manufacturing activity in such

building; (iii) is a hospital; (iv) is a hotel; or (v) occupies retail

space. An eligible redistributor of energy or a qualified eligible

redistributor of energy is an eligible revitalization area energy user

with respect to (i) vacant premises within an eligible building or

targeted eligible building, which premises have been constructed or

renovated by such redistributor for occupancy by an eligible

revitalization area energy user other than such redistributor, provided

such vacant premises are metered or submetered in accordance with rules

of such department of business services; and (ii) common areas, systems

and facilities to the extent such common areas, systems and facilities

are used by eligible revitalization area energy users. Notwithstanding

the foregoing provisions of this subdivision, a person shall not be an

eligible revitalization area energy user if the premises occupied,

operated or managed by such person (i) exceed the lesser of ten thousand

contiguous square feet in area or the entire floor of a building and are

not individually and accurately metered or submetered to determine the

occupant's usage of energy services, or (ii) are located in that portion

of mixed-use property, as defined in title two-E of article four of the

real property tax law, used for commercial purposes, and such portion is

not metered directly and separately from other portions of such

mixed-use property.

(f) "Energy services bill". A bill rendered for energy services, which

shall include a bill for rent or similar charges for the occupancy of

premises where such rent or similar charges include the use of energy

services.

(g) "Hotel". A building, or a portion thereof, which is regularly used

and kept open as such for the lodging of guests. The term "hotel"

includes, but is not limited to, an apartment hotel, a motel, boarding

house or club, whether or not meals are served.

(h) "Hospital". A hospital as defined in section twenty-eight hundred

one of the public health law.

(i) "Manufacturing activity". An activity involving the assembly of

goods to create a different article or the processing, fabrication or

packaging of goods.

(j) "Person". Any individual, partnership, association, corporation,

limited liability company, agency of the state or federal government,

public benefit corporation or instrumentality of such agency or

corporation, estate or trust, and any combination of the foregoing.

(k) "Private utility". A utility that provides energy services within

any city having a population of one million or more, that is subject to

the general jurisdiction and supervision of the New York state public

service commission, and that is subject to a gross receipts tax imposed

pursuant to the authority contained in subdivision (a) of section twelve

hundred one of the tax law.

(l) "Public utility service". A service established pursuant to

article fourteen-A of the general municipal law by a city having a

population of one million or more.

(m) "Qualified eligible redistributor of energy". A person that owns

or leases a targeted eligible building, or a portion thereof, and that

purchases energy services on a metered basis from a public utility

service, and (i) resells or otherwise redistributes such energy services

to one or more eligible revitalization area energy users that occupy

such building or structure or (ii) consumes or uses such energy services

itself and qualifies as an eligible revitalization area energy user as

defined in subdivision (e) of this section, provided, however, that a

person that owns or leases any portion of a targeted eligible building

meeting the criteria of paragraph four of subdivision (q) of this

section shall not be a qualified eligible redistributor of energy unless

that portion of such mixed-use property, as defined in title two-E of

article four of the real property tax law, used for commercial purposes

is metered directly and separately from other portions of such mixed-use

property.

(n) "Retail space". Retail space other than space occupied by a

banker, insurance broker, real estate broker, stockbroker, lawyer,

doctor, accountant, or any licensed professional designated by rule of

such department of business services.

(o) "Special rebate". The amount of a reduction in an energy services

bill rendered by a private utility or public utility service to an

eligible redistributor of energy or a qualified eligible redistributor

of energy, or an agent of either, and calculated as a percentage of

eligible charges or eligible public utility service charges as specified

in section twenty-five-bb of this article.

(p) "Simple payback period". The number of years necessary to recoup

the cost of an energy conservation measure through annual energy cost

savings.

(q) "Targeted eligible building". A building or structure which is

located in an eligible revitalization area and:

(1) is eligible to obtain benefits under title two-D of article four

of the real property tax law, or would be eligible to receive benefits

under such title except that such property is exempt from real property

taxation and the requirements of paragraph (b) of subdivision seven of

section four hundred eighty-nine-dddd of the real property tax law have

not been satisfied, provided that application for such benefits was made

after the thirtieth day of June, nineteen hundred ninety-five and before

the first day of July, two thousand three, that construction or

renovation of such building or structure was described in such

application, that such building or structure has been substantially

improved by such construction or renovation, and (i) that twice the

minimum required expenditure as defined in such title has been made, or

(ii) where there is no applicable minimum required expenditure,

expenditures have been made for improvements to such real property in

excess of forty per centum of the value at which such real property was

assessed for tax purposes for the tax year in which such improvements

commenced and the building has been constructed within such period or

periods of time established by title two-D of article four of the real

property tax law for construction of a new building or structure; or

(2) has obtained approval after the thirtieth day of June, nineteen

hundred ninety-five and before the first day of July, two thousand

three, for financing by an industrial development agency established

pursuant to article eighteen-A of the general municipal law, provided

that such financing has been used in whole or in part to substantially

improve such building or structure by construction or renovation, that

expenditures have been made for improvements to such real property in

excess of forty per centum of the value at which such real property was

assessed for tax purposes for the tax year in which such improvements

commenced, and that such expenditures have been made within thirty-six

months after the earlier of (i) the issuance by such agency of bonds for

such financing, or (ii) the conveyance of title to such building or

structure to such agency; or

(3) is owned by the city of New York or the New York state urban

development corporation, or a subsidiary corporation thereof, a lease

for which was approved in accordance with the applicable provisions of

the charter of such city or by the board of directors of such

corporation, as the case may be, and such approval was obtained after

the thirtieth day of June, nineteen hundred ninety-five and before the

first day of July, two thousand three, provided that expenditures have

been made for improvements to such real property in excess of forty per

centum of the value at which such real property was assessed for tax

purposes for the tax year in which such improvements commenced, and that

such expenditures have been made within thirty-six months after the

effective date of such lease; or

(4) is eligible to obtain benefits under title two-E of article four

of the real property tax law, or would be eligible to receive benefits

under such title except that such property is exempt from real property

taxation and the requirements of paragraph (b) of subdivision ten of

section four hundred eighty-nine-ccccc of the real property tax law have

not been satisfied, provided that application for such benefits was made

after the thirtieth day of June, nineteen hundred ninety-five and before

the first day of July, two thousand three, that renovation of such

building or structure was described in such application, that such

building or structure has been substantially improved by such

renovation, and that twice the minimum required expenditure as defined

in such title has been made.

(r) "Energy services". The transmission and distribution of

electricity, and such other services that are associated with such

transmission and distribution, as shall be designated as energy services

by rule of the department of business services of a city having a

population of one million or more as such department deems necessary to

promote economic development, provided that energy services shall not

include the commodity of electricity.

Special rebates. (a) Amount of special rebates. Special

rebates shall be made to eligible redistributors of energy or qualified

eligible redistributors of energy, and discounts shall be made to a

public utility service, pursuant to paragraph one or two of this

subdivision, whichever is applicable:

(1) A private utility shall make a special rebate to an eligible

redistributor of energy equal to the following percentages of eligible

charges:

Months During Applicable % of Eligible

Benefit Period Charges or Eligible Public

Defined in Utility Service Charges

Subdivision (e)

first through ninety- 45%

sixth

ninety-seventh

through one hundred 36%

eighth

one hundred ninth

through one hundred

twentieth 27%

one hundred twenty-

first through one

hundred thirty-second 18%

one hundred thirty-

third through one

hundred forty-fourth 9%

; provided, however, that a private utility shall make a special rebate

to an eligible redistributor of energy that owns or leases an eligible

building that, in accordance with procedures set forth in local law, was

designated as a landmark before the issuance of a certificate of

eligibility pursuant to subdivision (f) of this section, equal to the

following percentages of eligible charges:

Months During Applicable % of Eligible

Benefit Period Charges or Eligible Public

Defined in Utility Service Charges

Subdivision (e)

first through one

hundred eighth 45%

one hundred ninth

through one hundred

twentieth 36%

one hundred twenty-

first through one

hundred thirty-second 27%

one hundred thirty-

third through one

hundred forty-fourth 18%

one hundred forty-

fifth through one

hundred fifty-sixth 9%

; or provided, however, that the department of business services of a

city having a population of one million or more may increase such

percentages at its discretion in order to maintain the special rebate at

levels comparable to those historically provided under the program,

pursuant to rules that are generally applicable to distinct classes of

energy users.

(2) Where, pursuant to a written agreement between such public utility

service and the power authority of the state of New York, such public

utility service sells energy services to a qualified eligible

redistributor of energy that has been individually approved by such

power authority and certified pursuant to subdivision (f) of this

section before November first, two thousand, or to an eligible

redistributor of energy that has been individually approved by such

power authority and certified pursuant to subdivision (f) of this

section after October thirty-first, two thousand, and such energy

services have been provided by a private utility, such private utility

shall make a discount to such public utility service and such public

utility service shall make a special rebate to such qualified eligible

redistributor of energy or such eligible redistributor of energy, which

discount and special rebate shall be the product of the eligible public

utility service charges to such qualified eligible redistributor of

energy and the applicable percentage for a special rebate for energy

services in the applicable schedule contained in paragraph one of this

subdivision.

(b) Implementation by private utility and public utility service. Each

private utility or public utility service that is required to make a

special rebate to an eligible redistributor of energy or qualified

eligible redistributor of energy by subdivision (a) of this section

shall reduce each energy services bill for such redistributor by the

full amount of the special rebate or rebates that shall have accrued for

the period covered by each such bill. Such utility or utility service

shall cease to make such reductions in such energy services bills upon

receipt of notification from the department of small business services

of a city having a population of one million or more that the

certification issued pursuant to subdivision (f) of this section has

been suspended or terminated, and such utility or utility service shall

change the amount of such reduction in accordance with such notification

from such department. Notwithstanding the provisions of this

subdivision, a private utility or public utility service shall not be

required to provide a special rebate in an amount that exceeds the

amount of such energy services bill.

(c) Implementation by redistributor. An eligible redistributor of

energy or a qualified eligible redistributor of energy shall implement

the following:

(1) An eligible redistributor of energy or a qualified eligible

redistributor of energy shall reduce the energy services bills rendered

by such redistributor to eligible revitalization area energy users

occupying, operating or managing premises in eligible buildings or

targeted eligible buildings owned or leased by such redistributor by an

amount equal, in the aggregate, to one hundred per centum of each

special rebate received by such redistributor.

(2) Each eligible redistributor of energy or qualified eligible

redistributor of energy shall allocate the reductions required by

paragraph one of this subdivision in accordance with each such eligible

revitalization area energy user's use of energy services as follows: (i)

if the premises of such user are submetered, such use shall be

determined by such submeter; (ii) if the premises of such user are not

submetered, such use shall be determined by rules of such department of

small business services; and (iii) if an eligible redistributor of

energy or qualified eligible redistributor of energy charges amounts to

eligible revitalization area energy users that vary annually or more

frequently with the costs incurred by such redistributor for the

operation of common areas, systems or facilities, such redistributor

shall reduce such charges by the portion of the special rebates

attributable thereto.

(3) Each eligible redistributor of energy or qualified eligible

redistributor of energy shall individually and accurately submeter the

energy services sold or otherwise redistributed by such redistributor to

each such eligible revitalization area energy user or other occupant of

eligible buildings or targeted eligible buildings owned or leased by

such redistributor so as to enable a determination of each such user's

or occupant's usage of energy services, provided such user or occupant

occupies, operates or manages premises that equal or exceed the lesser

of ten thousand contiguous square feet in area or the entire floor of a

building.

(4) Each eligible redistributor of energy or qualified eligible

redistributor of energy shall limit charges to those eligible

revitalization area energy users that are submetered in accordance with

this section to a price for the purchase of energy services that shall

be no higher than the price paid by such redistributor, provided that an

additional fee, not exceeding twelve per centum of such price, may be

charged by such redistributor for energy services sold to such eligible

revitalization area energy users.

(5) Each eligible redistributor of energy or qualified eligible

redistributor of energy shall separately state in all energy services

bills rendered by such redistributor to an eligible revitalization area

energy user for sales of energy services the amount of the reduction in

charges for energy services representing the share of the special rebate

allocated to such user, or that no reduction has been made. All such

bills for energy services shall state substantially the following: "You

may be entitled to share a rebate that your landlord has received for

charges for energy pursuant to the revitalization area energy rebate

program. The amount is separately stated and identified in this bill."

(6) Each eligible redistributor of energy or qualified eligible

redistributor of energy shall keep records verifying compliance with the

provisions of this article and ensure that such department of small

business services and other appropriate city agency or agencies, as

determined by rule of such department, have access to such records.

(7) Each eligible redistributor of energy or qualified eligible

redistributor of energy shall provide access to eligible buildings and

targeted eligible buildings by such department of small business

services and other appropriate city agency or agencies, as determined by

rule of such department, for the purpose of inspecting meters and other

equipment and verifying the accuracy of any application or supplement

thereto filed with such agency pursuant to this article.

(d) Additional obligations of qualified eligible redistributors of

energy. A qualified eligible redistributor of energy shall (i) submit to

such department of small business services on an annual basis proof that

the heating and cooling systems within the targeted eligible building

continue to meet the performance standards specified in former section

7813.21 of the New York state energy conservation construction code

promulgated pursuant to article eleven of the energy law, or if

applicable, a municipal code authorized pursuant to such article, or

such predecessor section to which such building, when constructed or

substantially renovated, was subject, and (ii) to the extent that the

cost of motors or lighting equipment described in former sections

7813.52 and 7813.53 of the energy conservation construction code is

included as part of the expenditures required in subdivision (q) of

section twenty-five-aa of this article, the qualified redistributor of

energy shall certify to such agency that all such compatible equipment

with a simple payback period of five years or less has been installed.

(e) Benefit period. An eligible redistributor of energy or a qualified

eligible redistributor of energy shall be eligible for special rebates

for a benefit period which begins on the first day of the first billing

cycle which commences after the certification is issued pursuant to

subdivision (f) of this section; such period, unless sooner ended due to

a termination of such certification, shall end one hundred forty-four

months after the beginning of such period, provided, however, that if

such redistributor owns or leases an eligible building that, in

accordance with procedures set forth in local law, was designated as a

landmark before the issuance of such certification, then such period

shall end one hundred fifty-six months after the beginning of such

period.

(f) Application and certification. An owner or lessee of a building or

structure located in an eligible revitalization area, or an agent of

such owner or lessee, may apply to such department of small business

services for certification that such building or structure is an

eligible building or targeted eligible building meeting the criteria of

subdivision (a) or (q) of section twenty-five-aa of this article.

Application for such certification must be filed after the thirtieth day

of June, nineteen hundred ninety-five and before a building permit is

issued for the construction or renovation required by such subdivisions

and before the first day of July, two thousand twenty-seven, provided

that no certification for a targeted eligible building shall be issued

after October thirty-first, two thousand. Such application shall

identify expenditures to be made that will affect eligibility under such

subdivision (a) or (q). Upon completion of such expenditures, an

applicant shall supplement such application to provide information (i)

establishing that the criteria of such subdivision (a) or (q) have been

met; (ii) establishing a basis for determining the amount of special

rebates, including a basis for an allocation of the special rebate among

eligible revitalization area energy users purchasing or otherwise

receiving energy services from an eligible redistributor of energy or a

qualified eligible redistributor of energy; and (iii) supporting an

allocation of charges for energy services between eligible charges and

other charges. Such department shall certify a building or structure as

an eligible building or targeted eligible building after receipt and

review of such information and upon a determination that such

information establishes that the building or structure qualifies as an

eligible building or targeted eligible building. Such department shall

mail such certification or notice thereof to the applicant upon

issuance. Such certification shall remain in effect provided the

eligible redistributor of energy or qualified eligible redistributor of

energy reports any changes that materially affect the amount of the

special rebates to which it is entitled or the amount of reduction

required by subdivision (c) of this section in an energy services bill

of an eligible revitalization area energy user and otherwise complies

with the requirements of this article. Such department shall notify the

private utility or public utility service required to make a special

rebate to such redistributor of the amount of such special rebate

established at the time of certification and any changes in such amount

and any suspension or termination by such department of certification

under this subdivision. Such department may require some or all of the

information required as part of an application or other report be

provided by a licensed engineer.

(g) Rules. Such department of business services may promulgate rules

to carry out the purposes of this article, including but not limited to

rules that:

(i) prescribe methods for determining the amount of special rebates

and the allocations of reductions in energy services bills among

eligible revitalization area energy users as required by this article,

including allocations of charges between eligible charges, eligible

public utility service charges and other charges and formulas and

methods for such allocations where usage of energy services for a

particular purpose or a particular occupant is not metered or submetered

or cannot be precisely ascertained for any other reason;

(ii) require that eligible revitalization area energy users and other

users that are not eligible revitalization area energy users purchase

energy services directly from a private utility or public utility

service if the direct purchase from such a utility or service would

facilitate the determination of the amount of special rebates and the

allocations of reductions in energy services bills among eligible

revitalization area energy users;

(iii) require eligible redistributors of energy and qualified eligible

redistributors of energy to include statements in new leases, contracts

and other agreements with eligible revitalization area energy users and

other occupants, and to disclose to such users and other occupants the

terms and conditions for the sale of energy services to such users and

other occupants and the availability of reductions in energy services

bills pursuant to this article, and rules that require such

redistributors to make written assurances or undertakings to eligible

revitalization area energy users that appropriate reductions in energy

services bills will be made pursuant to this article, and rules that

prescribe forms for such statements, disclosures, assurances, and

undertakings;

(iv) require any eligible redistributor of energy, qualified eligible

redistributor of energy, eligible revitalization area energy user,

private utility or other person selling energy services within such city

to keep records of all transactions subject to this article and to make

such records available to appropriate city agencies;

(v) require that statements in connection with the application and any

amendments thereof be made under oath;

(vi) prescribe requirements for reports to be made annually and at

other times to such department by an eligible redistributor of energy or

a qualified eligible redistributor of energy during the duration of the

benefit period defined in subdivision (e) of this section; and

(vii) provide for such administrative charges or fees as are necessary

to defray expenses in administering the special rebates provided

pursuant to this article, including, but not limited to the cost of a

survey conducted on behalf of such department to determine exclusions

from eligible charges and eligible public utility service charges or

allocations between eligible revitalization area energy users and other

persons.

(h) Enforcement. Such department of business services may deny an

application for a certificate of eligibility or suspend or terminate a

certificate of eligibility issued pursuant this article whenever: (i) an

eligible redistributor of energy or a qualified eligible redistributor

of energy fails to comply with the requirements of this article or the

rules promulgated hereunder; or (ii) an application, certificate,

amendment, supplement, annual report or other document submitted by an

applicant pursuant to this article or such rules contains a false or

misleading statement as to a material fact or omits to state any

material fact necessary in order to make the statements therein not

false or misleading; or (iii) any real property tax or water or sewer

charge due and payable with respect to an eligible building or targeted

eligible building shall remain unpaid for at least one year following

the date upon which such tax or charge became due and payable, unless

within thirty days from the mailing of a notice of termination by such

department satisfactory proof is presented to such department that any

and all delinquent taxes and charges owing with respect to such building

as of the date of such notice have been paid in full or are currently

being paid in timely installments pursuant to a written agreement with

the appropriate agency of such city; or (iv) any payment in lieu of

taxes payable with respect to such buildings shall remain unpaid for at

least one year following the date upon which such payment became due and

payable. Such department shall terminate a certificate of eligibility in

the event an eligible redistributor of energy or qualified eligible

redistributor of energy fails at any time within the first five years of

the benefit period to submeter any premises as required by paragraph

three of subdivision (c) of this section. Such city may maintain a civil

action or proceeding to recover an amount equal to any benefits

improperly obtained.

Construction. Nothing contained in this article shall be

construed as reducing the amount of a receipt for sales tax purposes

under any of the sales taxes imposed or authorized by article

twenty-eight or twenty-nine of the tax law; or as reducing the gross

receipts, the gross income or the gross operating income subject to tax

pursuant to section one hundred eighty-six or one hundred eighty-six-a

of the tax law or authorized to be subjected to tax by section twelve

hundred one of the tax law. The burden of establishing initial and

continuing eligibility to claim the benefits of this article shall rest

with the party claiming such benefits.

Definitions. When used in this article, the following terms

shall have the following meanings:

(a) "Eligible business" means any person subject to a tax imposed

under a local law enacted pursuant to part two or three of section one,

or section two, of chapter seven hundred seventy-two of the laws of

nineteen hundred sixty-six or a gross receipts tax imposed under a local

law enacted pursuant to subdivision (a) of section twelve hundred one of

the tax law, that: (1) has been conducting substantial business

operations at one or more business locations outside the city of New

York for the twenty-four consecutive months immediately preceding the

taxable year during which such eligible business relocates as defined in

subdivision (j) of this section but has not maintained employment shares

at premises in the city of New York at any time during the period

beginning January first, two thousand two and ending on the date it

enters into a lease or a contract to purchase the premises that will

qualify as eligible premises pursuant to this article; and (2) on or

after July first, two thousand three relocates as defined in subdivision

(j) of this section all or part of such business operations.

(b) "Person" includes any individual, partnership, association,

joint-stock company, corporation, estate or trust, limited liability

company, and any combination of the foregoing.

(c) "Retail activity" means any activity which consists predominately

of the sale, other than through the mail, or by the telephone or by

means of the internet, of tangible personal property to any person, for

any purpose unrelated to the trade or business of such person, or which

consists predominately of the selling of services to individuals which

generally involve the physical, mental and/or spiritual care of such

individuals, or the physical care of the personal property of any person

unrelated to the trade or business of such person, or which consists

predominately of the provision of retail banking services.

(d) "Hotel services" means any services which consist predominately of

the lodging of guests at a building or a portion thereof which is

regularly used and kept open for such services. The term "hotel

services" shall include the lodging of guests at an apartment hotel, a

motel, boarding house or club, whether or not meals are served.

(e) "Eligible premises" means: (1) nonresidential premises which are

wholly contained in real property which is certified as eligible to

receive benefits pursuant to a local law enacted in accordance with

title two-C or title two-D of article four of the real property tax law,

provided that such premises have been improved by construction or

renovation, that expenditures have been made after June thirtieth, two

thousand three, or in the case of a relocation by a special eligible

business, after June thirtieth, two thousand five, for improvements to

such real property in excess of fifty per centum or, in the case of

industrial property, in excess of twenty-five per centum, of the value

at which such real property was assessed for tax purposes for the tax

year in which such improvements commenced and such expenditures have

been made within thirty-six months or, in the case of expenditures for

such improvements to such real property in excess of fifty million

dollars within seventy-two months from such commencement and, provided

further, that such real property is located in the eligible Lower

Manhattan area, and provided further, that in the case of a special

eligible business, a lease or contract to purchase such premises is

first entered into by the special eligible business after June

thirtieth, two thousand five;

(2) nonresidential premises which are: (i) wholly contained in or

situated on real property which has been leased from an industrial

development agency established pursuant to article eighteen-A of the

general municipal law, provided that such premises were constructed or

renovated subsequent to the approval of such construction or renovation

by such agency, or (ii) wholly contained in or situated on real property

owned by a city having a population of one million or more, a lease for

which was approved in accordance with the applicable provisions of the

charter of such city, provided that such premises were constructed or

renovated subsequent to such approval, or (iii) wholly contained in or

situated on real property which has been leased from the port authority

of the state of New York and New Jersey or the New York state urban

development corporation, or a subsidiary thereof, provided that such

premises were constructed or renovated subsequent to the execution of

such lease, or (iv) wholly contained in property which would be eligible

to receive benefits pursuant to a local law enacted in accordance with

title two-D of article four of the real property tax law except that

such property is exempt from real property taxation; provided that

expenditures have been made after June thirtieth, two thousand three, or

in the case of a relocation by a special eligible business, after June

thirtieth, two thousand five, for improvements to such real property in

excess of fifty per centum or, in the case of industrial property, in

excess of twenty-five per centum, of the value at which such real

property was assessed for tax purposes for the tax year in which such

improvements commenced and such expenditures have been made within

thirty-six months or, in the case of expenditures for such improvements

to such real property in excess of fifty million dollars within

seventy-two months from the date of such commencement, and provided

further that such real property is located in the eligible Lower

Manhattan area, and provided further, that in the case of a special

eligible business, a lease or contract to purchase such premises is

first entered into by the special eligible business after June

thirtieth, two thousand five; or

(3) in the case of an eligible business, nonresidential premises which

are located in the eligible Lower Manhattan area, for which a lease or a

contract to purchase is first entered into by an eligible business on or

after July first, two thousand three and for which a minimum expenditure

has been made on or after such date, for improvements in excess of

twenty-five dollars per square foot, or in the case of a special

eligible business, non-residential premises that are located in the

eligible Lower Manhattan area for which a lease or a contract to

purchase is first entered into by the eligible business after June

thirtieth, two thousand five, and for which a minimum expenditure has

been made after such date for improvements in excess of twenty-five

dollars per square foot, provided, however, that, in either case, if

such premises are leased, such lease shall have a term that does not

expire until at least three years after the later of the date of

relocation and the lease commencement date.

Notwithstanding the provisions of paragraphs one and two of this

subdivision, if, subsequent to date of certification, the property in

which such premises are contained ceases to meet the requirements of

paragraph one or two of this subdivision, such premises shall

nonetheless remain eligible premises, provided that the eligible

business or special eligible business continues to occupy such premises;

provided however that if, after such property ceases to meet the

requirements of such paragraph one or two, an eligible business or

special eligible business first leases or purchases additional premises

contained in such property, such additional premises shall not be

considered eligible premises unless they meet the requirements of

paragraph three of this subdivision.

(f) "Eligible Lower Manhattan area" means the area in the city of New

York in the borough of Manhattan lying south of a line running from the

intersection of the Hudson River with the Holland Tunnel and running

thence north along West Street to the intersection of Clarkson Street,

then running east along the centerline of Clarkson Street to the

intersection of Washington Street, then running south along the

centerline of Washington Street to the intersection of West Houston

Street, then east along the centerline of West Houston Street, then at

the intersection of the Avenue of the Americas continuing east along the

centerline of East Houston Street to the easterly bank of the East

River.

(g) "Employment share" means, for each employee, partner or sole

proprietor of an eligible business or special eligible business, the sum

of: (1) the number of full-time work weeks worked by such employee,

partner or sole proprietor during the eligible business' or special

eligible business' taxable year divided by the number of weeks in the

taxable year, and (2) the number of part-time work weeks worked by such

employee, partner or sole proprietor during the eligible business' or

special eligible business' taxable year divided by an amount equal to

twice the number of weeks in the taxable year. For purposes of this

subdivision, "full-time work week" shall mean a week during which at

least thirty-five hours of gainful work has been performed by such

employee, partner or sole proprietor and "part-time work week" shall

mean a week during which at least fifteen but less than thirty-five

hours of gainful work has been performed by such employee, partner or

sole proprietor. For purposes of this section, employment shares shall

not be based upon work weeks attributable to employees, partners or sole

proprietors acquired by an eligible business or special eligible

business as a result of a merger with, acquisition of another person, or

a transaction having a comparable effect, that occurs after June

thirtieth, two thousand five, and before the end of the taxable year in

which a credit is claimed by such eligible business pursuant to this

section, or to successors, if any, to those employees, partners or sole

proprietors.

(h) "Aggregate employment shares" means the sum of all employment

shares maintained by an eligible business or special eligible business

in a taxable year.

(i) "Eligible aggregate employment shares" means (1) in the case of an

eligible business, the amount, if any, of aggregate employment shares

maintained by an eligible business in eligible premises in the eligible

Lower Manhattan area in the taxable year in which such eligible business

claims a credit pursuant to a local law enacted in accordance with

section twenty-five-ee of this article. Provided, however, that such

amount shall not exceed the lesser of: (i) the highest number of

aggregate employment shares maintained by such eligible business in

eligible premises in the taxable year during which such eligible

business relocates or in any of the five immediately succeeding taxable

years; or (ii) the greater of one hundred aggregate employment shares

and twice the number of aggregate employment shares maintained by such

eligible business outside the city of New York in the taxable year

immediately preceding the taxable year during which such eligible

business relocates. In determining eligible aggregate employment shares,

work weeks at premises prior to the later of the date of relocation and

the date such premises meet the requirements of subdivision (e) of this

section shall not be taken into account.

(2) In the case of a special eligible business, "eligible aggregate

employment shares" means: the amount of aggregate employment shares

determined in subparagraph (i) of this paragraph, provided, however,

such amount shall not exceed the lowest of the amounts determined in

subparagraphs (ii), (iii), (iv) and (v) of this paragraph.

(i) the amount determined in this subparagraph is the number of

aggregate employment shares maintained by a special eligible business in

eligible premises in the eligible Lower Manhattan area in the taxable

year in which such special eligible business claims a credit pursuant to

a local law enacted in accordance with section twenty-five-ee of this

article less the number of aggregate employment shares maintained by

such business in such premises in the taxable year prior to the year of

relocation.

(ii) the amount determined in this subparagraph is the amount, if any,

by which the number of aggregate employment shares maintained by a

special eligible business in the taxable year in the city of New York

exceeds the number of New York city base shares.

(iii) the amount determined in this subparagraph is the amount, if

any, by which number of aggregate employment shares maintained by a

special eligible business in the taxable year in the eligible Lower

Manhattan area exceeds the number of Lower Manhattan base shares.

(iv) the amount determined in this subparagraph is the greater of one

hundred and twice the number of aggregate employment shares maintained

by the special eligible business outside the city of New York in the

year prior to the year of relocation.

(v) the amount determined in this subparagraph is:

(A) for the year of relocation, the number of full time work weeks

worked by relocated employees in eligible premises after the date of

relocation divided by the number of weeks in such taxable year, plus the

number of part-time work weeks worked by such employees in such premises

after the date of relocation, divided by twice the number of weeks in

the taxable year of relocation;

(B) for taxable years after the taxable year of relocation, the lesser

of:

(I) the number of relocated employee base shares plus the product of

(a) the excess, if any, of the number of aggregate employment shares

determined in subparagraph (i) of this paragraph over the number of

relocated employee base shares and (b) a fraction, the numerator of

which is the number of relocated employee base shares and the

denominator of which is the sum of relocated employee base shares and

New York city base shares; and

(II) the highest number of eligible aggregate employment shares

maintained by the special eligible business in eligible premises during

the year of relocation and the five immediately succeeding taxable

years.

(j) In the case of an eligible business, "relocate" means to transfer

pre-existing business operations to one or more premises which are or

will become eligible premises in accordance with subdivision (e) of this

section, or to establish new business operations at such premises,

provided that an eligible business shall not be deemed to have relocated

unless at least one employee, partner or sole proprietor of the eligible

business is transferred to such premises from pre-existing business

operations conducted outside the city of New York. The date of

relocation shall be the later of: (1) the first day on which the

individual so transferred commences work at premises that are or will

become eligible premises, and (2) the date of completion of sufficient

improvements to the eligible premises at which such individual has

commenced work, to meet the requirements of subdivision (e) of this

section relating to expenditures for improvements. The taxable year of

relocation shall be the taxable year in which the date of relocation

occurs. For purposes of this article, an eligible business may relocate

only once but may add or substitute other eligible premises throughout

the period during which it is authorized pursuant to subdivision (a) of

section twenty-five-ee of this article to receive the credit allowed by

such section.

(k) "Tax year" and "taxable year" mean, for purposes of this article,

in the case of taxpayers authorized to receive the credit allowed by

section twenty-five-ee of this article against the tax imposed under a

local law enacted pursuant to subdivision (a) of section twelve hundred

one of the tax law, calendar year.

(l) "Special eligible business" means any person subject to a tax

imposed under a local law enacted pursuant to part two or three of

section one, or section two, of chapter seven hundred seventy-two of the

laws of nineteen hundred sixty-six or a gross receipts tax imposed under

a local law enacted pursuant to subdivision (a) of section twelve

hundred one of the tax law, that: (1) has been conducting substantial

business operations at one or more business locations outside the city

of New York for the twenty-four consecutive months immediately preceding

the taxable year during which such eligible business relocates as

defined in subdivision (m) of this section, (2) maintained employment

shares at premises in Manhattan in the city of New York at some time

during the period beginning January first, two thousand two, and ending

on the date it enters into a lease or a contract to purchase the

premises that will qualify as eligible premises pursuant to this

section, and (3) on or after June thirtieth, two thousand five,

relocates as defined in subdivision (m) of this section all or part of

such business operations.

(m) In the case of a special eligible business, "relocate" means to

transfer pre-existing business operations and employees from one or more

qualifying business locations outside the city of New York to one or

more premises which are or will become eligible premises in accordance

with subdivision (e) of this section. The date of relocation shall be

the later of: (1) the first day on which the first individual so

transferred commences work at premises that are or will become eligible

premises, and (2) the date of completion of sufficient improvements to

the eligible premises at which such individual has commenced work to

meet the requirements of subdivision (e) of this section relating to

expenditures for improvements. The taxable year of relocation shall be

the taxable year in which the date of relocation occurs. For purposes of

this chapter, a special eligible business may relocate only once but may

add additional eligible premises throughout the period during which it

is authorized pursuant to subdivision (a) of section twenty-five-ee of

this article to receive the credit allowed by such section.

(n) "Relocated Employee" means an employee of a special eligible

business who (1) has worked at a qualifying business location of the

eligible business outside of the city of New York continuously,

full-time or part-time, for the ten work weeks prior to the date of

relocation and continuously from the date of relocation until the date

of transfer to eligible premises, (2) is transferred to eligible

premises, and (3) continues to work for the eligible business at the

eligible premises for at least ten full work weeks after the date of

transfer.

(o) "Relocated employee base shares" means the number of full-time

work weeks worked by relocated employees in eligible premises during the

twelve calendar months after the month of relocation, divided by the

number of weeks in such twelve months, plus the number of part-time work

weeks worked by such employees in such premises divided by twice the

number of weeks in such months.

(p) "New York city base shares" means the number of aggregate

employment shares maintained by the special eligible business in the

city of New York in the year prior to the year of relocation.

(q) "Lower Manhattan base shares" means the number of aggregate

employment shares maintained by the special eligible business in the

eligible Lower Manhattan area in the year prior to the year of

relocation.

(r) "Qualifying business location" means a business location of a

special eligible business located outside the city of New York at which

such business has been conducting substantial business operations for

the twenty-four months immediately preceding the year of relocation.

Authorization to provide relocation and employment assistance

credits in Lower Manhattan. (a) Any city having a population of one

million or more is hereby authorized and empowered to adopt and amend a

local law allowing an eligible business that relocates as defined in

subdivision (j) of section twenty-five-dd of this article or a special

eligible business that relocates as defined in subdivision (m) of

section twenty-five-dd of this article to receive a credit against a tax

imposed under a local law enacted pursuant to part two or three of

section one or section two of chapter seven hundred seventy-two of the

laws of nineteen hundred sixty-six or a gross receipts tax imposed under

a local law enacted pursuant to subdivision (a) of section twelve

hundred one of the tax law. The amount of such credit shall be

determined by multiplying three thousand dollars by the number of

eligible aggregate employment shares maintained by the taxpayer during

the taxable year with respect to eligible premises to which the taxpayer

has relocated, and may be taken, pursuant to the provisions of section

four-i of part two of section one, or paragraph two of subdivision (k)

of section one hundred one of section two of chapter seven hundred

seventy-two of the laws of nineteen hundred sixty-six, or pursuant to

the provisions of a local law enacted pursuant to subdivision (a) of

section twelve hundred one of the tax law, for up to thirteen

consecutive taxable years beginning with the taxable year in which the

eligible business relocates as defined in subdivision (j) of section

twenty-five-dd of this article; provided that no such credit shall be

allowed for the relocation of any retail activity or hotel services.

(b) No eligible business or special eligible business shall be

authorized to receive a credit against tax under any local law enacted

pursuant to this article until the premises with respect to which it is

claiming the credit meet the requirements in the definition of eligible

premises and until it has obtained a certification of eligibility from

the mayor of such city or any agency designated by such mayor, and an

annual certification from such mayor or an agency designated by such

mayor as to the number of eligible aggregate employment shares

maintained by such eligible business or such special eligible business

that may qualify for obtaining a tax credit for the eligible business's

taxable year. No special eligible business shall be authorized to

receive a credit against tax under the provisions of this article unless

the number of relocated employee base shares calculated pursuant to

subdivision (o) of section twenty-five-dd of this article is equal to or

greater than the lesser of twenty-five percent of the number of New York

city base shares calculated pursuant to subdivision (p) of such section

and two hundred fifty employment shares. Any written documentation

submitted to such mayor or such agency or agencies in order to obtain

any such certification shall be deemed a written instrument for purposes

of section 175.00 of the penal law. Such local law may provide for

application fees to be determined by such mayor or such agency or

agencies. No certification of eligibility shall be issued under any

local law enacted pursuant to this article to an eligible business on or

after July first, two thousand twenty-eight unless:

(1) prior to such date such business has purchased, leased or entered

into a contract to purchase or lease premises in the eligible Lower

Manhattan area or a parcel on which will be constructed such premises;

(2) prior to such date improvements have been commenced on such

premises or parcel, which improvements will meet the requirements of

subdivision (e) of section twenty-five-dd of this article relating to

expenditures for improvements;

(3) prior to such date such business submits a preliminary application

for a certification of eligibility to such mayor or such agency or

agencies with respect to a proposed relocation to such premises; and

(4) such business relocates to such premises as provided in

subdivision (j) of section twenty-five-dd of this article not later than

thirty-six months or, in a case in which the expenditures made for the

improvements specified in paragraph two of this subdivision are in

excess of fifty million dollars within seventy-two months from the date

of submission of such preliminary application.

(c) Such mayor or any agency or agencies designated by such mayor

shall be authorized to promulgate rules and regulations to administer

and assure compliance with the provisions of this article, including but

not limited to rules and regulations to provide for alternative methods

to measure employment shares in instances where an eligible business is

not required by law to maintain weekly records of full-time work weeks

and part-time work weeks of employees, partners or sole proprietors as

defined in subdivision (g) of section twenty-five-dd of this article.

(d) An eligible business, or a special eligible business, other than a

utility company subject to the supervision of the department of public

service shall not be authorized to receive a credit against a tax

imposed pursuant to the provisions of a local law enacted pursuant to

subdivision (a) of section twelve hundred one of the tax law unless such

eligible business or special eligible business elects to take the credit

authorized by this section against the tax imposed by such local law on

its application filed with such mayor or the agency designated by such

mayor pursuant to subdivision (b) of this section. The election

authorized by this subdivision may not be withdrawn after the issuance

of such certification of eligibility. No taxpayer that has previously

received a certification of eligibility to receive such credit against

any tax imposed under a local law enacted pursuant to part two or three

of section one or section two of chapter seven hundred seventy-two of

the laws of nineteen hundred sixty-six may make the election authorized

by this subdivision. No taxpayer that makes the election provided in

this subdivision shall be authorized to take such credit against any tax

imposed under a local law enacted pursuant to part two or three of

section one or section two of chapter seven hundred seventy-two of the

laws of nineteen hundred sixty-six.

(e) For the duration of the benefit period, the recipient of benefits

shall file annually, along with the aforementioned original and annual

certificates of eligibility, the average wage and benefits offered to

the applicable relocated employees used in determining eligible

aggregate employment shares, pursuant to subdivision (i) of section

twenty-five-y of this chapter. The department shall have the authority

to require that statements filed under this subdivision be certified.

Definitions. When used in this article, the following terms

shall have the following meanings:

(a) "Aggregate employment shares" means the sum of all employment

shares maintained by an eligible business in a taxable year.

(b) "Eligible aggregate employment shares" means, in the case of an

eligible business, the amount, if any, of aggregate employment shares

maintained by an eligible business in eligible premises in the taxable

year in which such eligible business claims a credit pursuant to a local

law enacted in accordance with section twenty-five-gg of this article;

provided, however, that:

(1) such amount shall not exceed the lesser of:

(i) the number of aggregate employment shares maintained by such

eligible business in eligible premises in the taxable year during which

such eligible business relocates;

(ii) the maximum approved employment shares for such eligible

business; or

(iii) an amount equal to the product of multiplying the aggregate

employment shares and the linear scalar for such eligible business in

such tax year; and

(2) a full-time work week or part-time work week at eligible premises

prior to the date of relocation shall not be taken into account in

determining eligible aggregate employment shares.

(c) "Eligible business" means any person subject to a tax imposed

under a local law enacted pursuant to part two or three of section one,

or section two of chapter seven hundred seventy-two of the laws of

nineteen hundred sixty-six that:

(1) has been conducting substantial business operations at one or more

business locations outside of New York state for the twenty-four

consecutive months immediately preceding the taxable year during which

such eligible business relocates but has not maintained employment

shares at premises in New York state at any time during the period

beginning January first, two thousand twenty-five and ending on the date

such business enters into a lease or a contract to purchase the premises

that will qualify as eligible premises pursuant to this article; and

(2) on or after July first, two thousand twenty-five relocates all or

part of such business operations.

(d) "Eligible premises" means one or more non-residential premises

that consist of at least ten thousand square feet that are:

(1) wholly contained in real property located in a city with a

population of one million or more; and

(2) if contained in real property wholly located in the borough of

Manhattan, are premises for which final certificates of occupancy were

issued prior to January first, two thousand.

(e) "Employment share" means, for each employee, partner or sole

proprietor of an eligible business, the sum of: (1) the number of

full-time work weeks worked by such employee, partner or sole proprietor

during the eligible business's taxable year divided by the number of

weeks in the taxable year; and (2) the number of part-time work weeks

worked by such employee, partner or sole proprietor during the eligible

business's taxable year divided by an amount equal to twice the number

of weeks in the taxable year. Employment share shall not include

full-time or part-time work weeks attributable to employees, partners or

sole proprietors acquired by an eligible business as a result of a

merger with, acquisition of another person, or a transaction having a

comparable effect, that occurs after June thirtieth, two thousand

twenty-five, and before the end of the taxable year in which a credit is

claimed by such eligible business pursuant to a local law enacted in

accordance with section twenty-five-gg of this article, or to

successors, if any, to those employees, partners or sole proprietors.

(f) "Full-time work week" means a week during which at least

thirty-five hours of gainful work has been performed by an employee,

partner or sole proprietor.

(g) "Hotel services" means any services that consist predominately of

the lodging of guests at a building or a portion thereof that is

regularly used and kept open for such services. Hotel services shall

include the lodging of guests at an apartment hotel, a motel, boarding

house or club, whether or not meals are served.

(h) "Linear scalar" means, for an eligible business in a taxable year

in which a credit is claimed pursuant to a local law enacted in

accordance with section twenty-five-gg of this article, the quotient of

dividing the total square footage of an eligible premises by the product

of multiplying one hundred seventy-five by such business's aggregate

employment shares.

(i) "Maximum approved employment shares" means a limitation on the

aggregate employment shares that an eligible business may receive in any

taxable year determined by the mayor pursuant to a local law enacted in

accordance with section twenty-five-gg of this article based on

documentation submitted by such business demonstrating such business's

intention to relocate. The maximum approved employment shares is the

number of aggregate employment shares such business intends to relocate

as indicated by the mayor on the applicable initial certification of

eligibility.

(j) "Mayor" means the mayor of a city having a population of one

million or more, or an agency of such city as designated by such mayor.

(k) "Part-time work week" means a week during which at least fifteen

but less than thirty-five hours of gainful work has been performed by an

employee, partner or sole proprietor.

(l) "Person" includes any individual, partnership, association,

joint-stock company, corporation, estate or trust, limited liability

company, and any combination of the foregoing.

(m) "Program total" means the sum of maximum approved aggregate

employment shares included in all initial certification of eligibility

issued by the mayor.

(n) "Relocate" means, with respect to an eligible business, to

transfer a pre-existing business operation to an eligible premises, or

to establish a new business operation at such premises, provided that an

eligible business shall not be deemed to have relocated unless at least

one employee, partner or sole proprietor of the eligible business is

transferred to such premises from a pre-existing business operation

conducted outside the state of New York. The date of relocation shall be

the first day on which the individual so transferred commences work at

such eligible premises. The taxable year of relocation shall be the

taxable year in which the date of relocation occurs. For purposes of

this article, an eligible business may relocate only once but may add or

substitute other eligible premises throughout such period.

(o) "Retail activity" means any activity which consists predominately

of:

(1) the sale, other than through the mail or by the telephone or by

means of the internet, of tangible personal property to a person, for

any purpose unrelated to the trade or business of such person;

(2) the selling of a service to an individual which generally involves

the physical, mental or spiritual care of such individual;

(3) the physical care of the personal property of any person unrelated

to the trade or business of such person; or

(4) the provision of a retail banking service.

Relocation assistance credit per employee. (a) Any city

having a population of one million or more is hereby authorized and

empowered to adopt and amend a local law allowing an eligible business

that relocates to receive a credit against a tax imposed under a local

law enacted pursuant to part two or three of section one or section two

of chapter seven hundred seventy-two of the laws of nineteen hundred

sixty-six. The amount of such credit shall be determined by multiplying

five thousand dollars by the number of eligible aggregate employment

shares maintained by the taxpayer during the taxable year with respect

to eligible premises to which the taxpayer has relocated, and may be

taken, pursuant to the provisions of section four-j of part two of

section one, or subdivision (l) of section one hundred one of section

two of chapter seven hundred seventy-two of the laws of nineteen hundred

sixty-six, for up to eleven consecutive taxable years beginning with the

taxable year in which the eligible business relocates, provided that no

such credit shall be allowed for the relocation of any retail activity

or hotel services.

(b) No eligible business shall be authorized to receive a credit

against tax under any local law enacted pursuant to this article unless

the premises with respect to which it is claiming the credit are

eligible premises and until it has obtained an initial certification of

eligibility from the mayor of such city and an annual certification from

such mayor as to the number of eligible aggregate employment shares

maintained by such eligible business that may qualify for obtaining a

tax credit for the eligible business's taxable year. Each initial

certification of eligibility shall include the maximum approved

employment shares for the eligible business, which shall not exceed five

hundred employment shares. Any written documentation submitted to such

mayor in order to obtain any such certification shall be deemed a

written instrument for purposes of section 175.00 of the penal law. Such

local law may provide for an application fee for such certification to

be determined by such mayor. No initial certification of eligibility

shall be issued under any local law enacted pursuant to this article to

an eligible business on or after July first, two thousand twenty-eight

unless:

(1) prior to such date, such business has purchased, leased or entered

into a contract to purchase or lease eligible premises;

(2) prior to such date, such business submits a preliminary

application for an initial certification of eligibility to such mayor

with respect to a proposed relocation to such premises;

(3) such business enters into a lease or contract to purchase an

eligible premises between the date that such business submits such

preliminary application and three months thereafter; and

(4) such business relocates to such premises not later than thirty-six

months from the date of submission of such preliminary application.

(c) Notwithstanding any provision of law to the contrary, such mayor

shall not issue an initial certification of eligibility that would cause

the program total to exceed three thousand maximum approved employment

shares. Such mayor shall approve applications on a first-come,

first-serve basis among eligible businesses in accordance with rules

promulgated pursuant to a local law authorized by subdivision (d) of

this section. Such mayor shall include on such mayor's website an

indication regarding whether the program total has reached three

thousand maximum approved employment shares.

(d) Such mayor shall be authorized to promulgate rules and regulations

to administer and ensure compliance with the provisions of this article,

including but not limited to rules and regulations to provide for

alternative methods to measure employment shares in instances where an

eligible business is not required by law to maintain weekly records of

full-time work weeks and part-time work weeks of employees, partners or

sole proprietors.

(e) For the duration of the benefit period, the recipient of a credit

pursuant to a local law enacted in accordance with this article shall

file an application for an annual certification each year demonstrating

such recipient's eligibility for such credit and the average wage and

benefits offered to the applicable relocated employees used in

determining eligible aggregate employment shares. Such mayor shall have

the authority to require that statements filed under this subdivision be

filed electronically and that such statements be certified.

Official map, establishment. Every city by ordinance, local law

or resolution of the legislative body which has the authority to lay

out, adopt and establish streets, highways and parks may establish an

official map of the city showing the streets, highways and parks

theretofore laid out, adopted and established by law. Drainage systems

may also be shown on this map. Such map is to be deemed to be final and

conclusive with respect to the location and width of streets, highways,

drainage systems and the location of parks shown thereon. Such official

map is hereby declared to be established to conserve and promote the

public health, safety and general welfare. Said ordinance, local law or

resolution shall make it the duty of some appropriate official or

employee of said city at once to file with the clerk or register of the

county or counties in which said city is situated a certificate showing

that the city has established an official map.

Planning board, creation and appointment. 1. Authorization. The

legislative body of each city, except a city having a population of more

than one million, is hereby authorized by local law or ordinance to

create a planning board consisting of five or seven members. Members and

the chairperson of such planning board shall be appointed by the mayor

or other duly authorized appointing authority. In the absence of a

chairperson, the planning board may designate a member to serve as

chairperson. Not more than a minority of the members of such board shall

hold any other public office or position in such city.

2. Appropriation for planning board. The legislative body of each city

is hereby authorized and empowered to make such appropriation as it may

see fit for planning board expenses. The legislative body may, as part

of the local law or ordinance creating such planning board, provide for

the compensation of planning board members. The planning board shall

have the power and authority to employ experts, clerks and a secretary,

and to pay for their services, and to provide for such other expenses as

may be necessary and proper, not exceeding in all the appropriation that

may be made therefor by the city legislative body for such planning

board; excepting and providing that in cities in which the general power

and authority to fix salaries and prescribe positions is placed in some

other board or officer the foregoing power and authority shall be in

such other duly authorized board or officer.

3. Legislative body members ineligible. No person who is a member of

the legislative body of a city to which the provisions of this section

are applicable, shall be eligible for membership on such planning board.

4. Terms of members first appointed. The terms of the members of the

planning board first appointed shall be so fixed that the term of one

member shall expire at the end of the official year in which such

members were initially appointed. The terms of the remaining members

first appointed shall be so fixed that one term shall expire at the end

of each official year thereafter. At the expiration of the term of each

member first appointed, his or her successor shall be appointed for a

term which shall be equal in years to the number of members of the

board.

5. Terms of members now in office. Members now holding office for

terms which do not expire at the end of the official year shall, upon

the expiration of their term, hold office until the end of the official

year and their successors shall then be appointed for terms which shall

be equal in years to the number of members of the planning board.

6. Increasing membership. Any legislative body of a city may, by local

law or ordinance, increase a five member planning board to seven

members. Additional members shall be first appointed for single terms in

order that the terms of members shall expire in each of seven successive

years and their successors shall thereafter be appointed for full terms

of seven years. No such additional member shall take part in the

consideration of any matter for which an application was on file with

the planning board at the time of his or her appointment.

7. Decreasing membership. A legislative body of a city which has seven

members on the planning board may by local law or ordinance, decrease

the membership to five, to take effect upon the next two expirations of

terms. However, no incumbent shall be removed from office except upon

the expiration of his or her term, except as hereinafter provided.

7-a. Training and attendance requirements. a. Each member of the

planning board of a city, except a city having a population of more than

one million, shall complete, at a minimum, four hours of training each

year designed to enable such members to more effectively carry out their

duties. Training received by a member in excess of four hours in any one

year may be carried over by the member into succeeding years in order to

meet the requirements of this subdivision. Such training shall be

approved by the legislative body and may include, but not be limited to,

training provided by a municipality, regional or county planning office

or commission, county planning federation, state agency, statewide

municipal association, college or other similar entity. Training may be

provided in a variety of formats, including but not limited to,

electronic media, video, distance learning and traditional classroom

training.

b. To be eligible for reappointment to such board, such member shall

have completed the training promoted by the city pursuant to this

subdivision.

c. The training required by this subdivision may be waived or modified

by resolution of the legislative body of the city when, in the judgment

of such legislative body, it is in the best interest of the city to do

so.

d. No decision of a planning board shall be voided or declared invalid

because of a failure to comply with this subdivision.

8. Vacancy in office. If a vacancy shall occur otherwise than by

expiration of term, the mayor, or other duly authorized appointing

authority, shall appoint the new member for the unexpired term.

9. Removal of members. The mayor, or other duly authorized appointing

authority, shall have the power to remove, after public hearing, any

member of the planning board for cause. Any planning board member may be

removed for non-compliance with minimum requirements relating to meeting

attendance and training as established by the city legislative body by

local law or ordinance.

10. Compatibility of offices. The municipal officials or employees on

such board shall not, by reason of membership thereon, forfeit their

right to exercise the powers, perform the duties or receive the

compensation of the municipal office or position held by them during

such membership. No municipal officer or employee shall be appointed to

the planning board in the event such officer or employee cannot carry

out the duties of his or her position without a conflict in the

performance of his or her duties as a member of the planning board.

11. Chairperson duties. All meetings of the planning board shall be

held at the call of the chairperson and at such other times as such

board may determine. Such chairperson, or in his or her absence, the

acting chairperson, may administer oaths and compel the attendance of

witnesses.

12. Service on other planning boards. No person shall be disqualified

from serving as a member of the city planning board by reason of serving

as a member of a county planning board.

13. Rules and regulations. The planning board may recommend to the

city legislative body regulations relating to any subject matter over

which the planning board has jurisdiction under this article or any

other statute, or under local law or ordinance of the city. Adoption of

any such recommendations by the city legislative body shall be by local

law or ordinance.

14. Report on referred matters; general reports. a. The legislative

body of the city may by general or special rule provide for the

reference of any matter or class of matters, other than those referred

to in subdivision thirteen of this section, to the planning board before

final action is taken thereon by the legislative body or other office or

officer of said city having final authority over said matter. The

legislative body may further stipulate that final action thereon shall

not be taken until the planning board has submitted its report thereon,

or has had a reasonable time, to be fixed by the legislative body in

said rule, to submit the report.

b. The planning board may review and make recommendations on a

proposed city comprehensive plan or amendment thereto. In addition, the

planning board shall have the full power and authority to make

investigations, maps, reports, and recommendations in connection

therewith relating to the planning and development of the city as it

deems desirable, providing the total expenditures of said board shall

not exceed the appropriation provided therefor.

15. Planning commission. In any city in which there is a planning

commission created under article twelve-A of the general municipal law,

the legislative body of the city, instead of authorizing the appointment

of a planning board under this article, may provide that the existing

commission shall continue, the members thereof thereafter to be

appointed in accordance with the provisions of such article twelve-A,

and to have the powers and duties as specified for a planning board

appointed under this article, in addition to the powers and duties as

specified in article twelve-A of the general municipal law, provided,

however, that in any such city section two hundred thirty-eight of the

general municipal law shall not be in force.

16. Alternate members. (a) The legislative body of each city except a

city having a population of more than one million may, by local law or

ordinance or as a part of the local law or ordinance creating the

planning board, establish alternate planning board member positions for

purposes of substituting for a member in the event such member is unable

to participate because of a conflict of interest. Alternate members of

the planning board shall be appointed by the mayor or other duly

authorized appointing authority, for terms established by the

legislative body of the city.

(b) The chairperson of the planning board may designate an alternate

member to substitute for a member when such member is unable to

participate because of a conflict of interest on an application or

matter before the board. When so designated, the alternate member shall

possess all the powers and responsibilities of such member of the board.

Such designation shall be entered into the minutes of the initial

planning board meeting at which the substitution is made.

(c) All provisions of this section relating to planning board member

training and continuing education, attendance, conflict of interest,

compensation, eligibility, vacancy in office, removal, compatibility of

office and service on other boards, shall also apply to alternate

members.

17. Voting requirements. Every motion or resolution of a planning

board shall require for its adoption the affirmative vote of a majority

of all the members of the planning board. Where an action is the subject

of a referral to the county planning agency or regional planning council

the voting provisions of sections two hundred thirty-nine-m and two

hundred thirty-nine-n of the general municipal law shall apply.

Site plan review. 1. Definition of site plan. As used in this

section the term "site plan" shall mean a rendering, drawing, or sketch

prepared to specifications and containing necessary elements, as set

forth in the applicable ordinance or local law, which shows the

arrangement, layout and design of the proposed use of a single parcel of

land as shown on said plan. Plats showing lots, blocks or sites which

are subject to review pursuant to authority provided for the review of

subdivisions under section thirty-two of this article shall continue to

be subject to such review and shall not be subject to review as site

plans under this section.

2. Approval of site plans. a. The legislative body of each city may,

as part of a zoning ordinance or local law adopted pursuant to

subdivisions twenty-four and twenty-five of section twenty of this

chapter or by local law or ordinance adopted pursuant to other enabling

law, authorize the planning board or such other administrative body that

it shall so designate, to review and approve, approve with modifications

or disapprove site plans, prepared to specifications set forth in the

ordinance or local law and/or in regulations of such authorized board.

Site plans shall show the arrangement, layout and design of the proposed

use of the land on said plan. The ordinance or local law shall specify

the land uses that require site plan approval and the elements to be

included on plans submitted for approval. The required site plan

elements which are included in the local law or ordinance may include,

where appropriate, those related to parking, means of access, screening,

signs, landscaping, architectural features, location and dimensions of

buildings, adjacent land uses and physical features meant to protect

adjacent land uses as well as any additional elements specified by the

legislative body in such zoning ordinance or local law.

b. When an authorization to approve site plans is granted by the

legislative body pursuant to this section, the terms thereof may

condition the issuance of a building permit upon such approval.

3. Application for area variance. Notwithstanding any provisions of

law to the contrary, where a proposed site plan contains one or more

features which do not comply with the zoning regulations, application

may be made to the zoning board of appeals for an area variance pursuant

to section eighty-one-b of article five-a of this chapter without the

necessity of a decision or determination of an administration official

charged with the enforcement of the zoning regulations.

4. Conditions attached to the approval of site plans. The authorized

board shall have the authority to impose such reasonable conditions and

restrictions as are directly related to and incidental to a proposed

site plan. Upon its approval of said site plan, any such conditions must

be met in connection with the issuance of permits by applicable

enforcement agents or officers of the city.

5. Waiver of requirements. The legislative body may further empower

the authorized board to, when reasonable, waive any requirements for the

approval, approval with modifications or disapproval of site plans

submitted for approval. Any such waiver, which shall be subject to

appropriate conditions set forth in the local law adopted pursuant to

this section, may be exercised in the event any such requirements are

found not to be requisite in the interest of the public health, safety

and general welfare or inappropriate to a particular site plan.

6. Reservation of parkland on site plans containing residential units.

a. Before such authorized board may approve a site plan containing

residential units, such site plan shall also show, when required by such

board, a park or parks suitably located for playground or other

recreational purposes.

b. Land for park, playground or other recreational purposes may not be

required until the authorized board has made a finding that a proper

case exists for requiring that a park or parks be suitably located for

playgrounds or other recreational purposes within the city. Such

findings shall include an evaluation of the present and anticipated

future needs for park and recreational facilities in the city based on

projected population growth to which the particular site plan will

contribute.

c. In the event the authorized board makes a finding pursuant to

paragraph b of this subdivision that the proposed site plan presents a

proper case for requiring a park or parks suitably located for

playgrounds or other recreational purposes, but that a suitable park or

parks of adequate size to meet the requirement cannot be properly

located on such site plan, the authorized board may require a sum of

money in lieu thereof to be established by the legislative body. In

making such determination of suitability, the board shall assess the

size and suitability of lands shown on the site plan which could be

possible locations for park or recreational facilities, as well as

practical factors including whether there is a need for additional

facilities in the immediate neighborhood. Any monies required by the

authorized board in lieu of land for park, playground or other

recreational purposes, pursuant to the provisions of this section, shall

be deposited into a trust fund to be used by the city exclusively for

park, playground or other recreational purposes, including the

acquisition of property.

d. Notwithstanding the foregoing provisions of this subdivision, if

the land included in a site plan under review is a portion of a

subdivision plat which has been reviewed and approved pursuant to

section thirty-two of this article, the authorized board shall credit

the applicant for any land set aside or money donated in lieu thereof

under such subdivision plat approval. In the event of resubdivision of

such plat, nothing shall preclude the additional reservation of parkland