A Local Law to amend the administrative code of the city of New York, in relation to the requirement of food vendors to obtain a certificate of authority to collect sales tax.

Int. No. 339

By Council Members Lander, Cohen and Koo

A Local Law to amend the administrative code of the city of New York, in relation to the requirement of food vendors to obtain a certificate of authority to collect sales tax.

Be it enacted by the Council as follows:

Section 1.  Paragraph four of subdivision b of section 17-309 of subchapter two of chapter three of title 17 of the administrative code of the city of New York is amended to read as follows:

4.  Proof that the applicant has obtained a certificate of authority to collect sales taxes pursuant to section eleven hundred thirty-four of the tax law and has a tax clearance certificate from the state tax commission of the state of New York[.], except that only applicants applying for a permit shall be required to present such proof. 

§ 2. This local law shall take effect ninety days after its enactment, provided, however that the commissioner may promulgate any rules and take such actions as are necessary prior to such effective date.

KET 2/7/14 5:49PM

Int. 1029-2013

LS 325/2014