This Finance Memorandum generally explains the impact of these federal changes, as well as related changes enacted in the 2018-19 New York State budget, on taxpayers that are subject to the Business Corporation Tax.
This Finance Memorandum contains instructions for reporting GILTI, FDII, and IRC § 965 amounts on New York City General Corporation Tax (“GCT”), Unincorporated Business Tax (“UBT”), and Banking Corporation Tax (“BTX”) 1 returns and attachments.
In the matter of an application submitted by the NYC Department of Correction, the Mayor's Office of Criminal Justice, and the Department of Citywide Administrative Services, pursuant to Section 197-c of the NYC Charter for the site selection of property at: 745 E. 141st St, 275 Atlantic Ave, etc.
In the matter of an application submitted by NYC Department of Correction and the Mayor's Office of Criminal Justice, pursuant to Section 201 of the NYC Charter, for an amendment of the NYC Zoning Resolution, modifying Article VII, Chapter 4 to create a special permit for a borough-based jail system
In the matter of an application submitted by the NYC Department of Correction and the Mayor's Office of Criminal Justice, pursuant to Sections 197-c and 201 of the NYC Charter for the grant of a special permit pursuant to Section 74-832* of the Zoning Resolution to modify the use of regulations etc.
In the matter of an application submitted by the NYC Department of Correction and the Mayor's Office of Criminal Justice, pursuant to Sections 197-c and 201 of the NYC Charter for Zoning Map amendment Section No.6c: changing from an M1-3 to an M1-4/R7X District and establishing a Special Mixed etc.
In the matter of an application submitted by the NYC Department of Correction and the Mayor's Office of Criminal Justice, pursuant to Section 201 of the NYC Charter for an amendment of the NYC Zoning Resolution modifying Article XII Chapter 3 for the purpose of establishing a Special Mixed Use etc.
In the matter of an application submitted by the Department of Housing Preservation and Development pursuant to Article 16 of the NYS General Municipal Law for the designation of property at 320 Concord Avenue and 745 E. 141st Street as an Urban Development Action Area and project, disposition etc.
Administrative Code of the City of New York, notice is hereby given of the interest rates for underpayments and, where applicable, overpayments of New York City income and excise taxes
The Hotel Room Occupancy Tax must be paid on the occupancy, or the right of occupancy, of a room or rooms in a hotel. A “hotel” is a building or part of it that is regularly used for the lodging of guests.The occupancy tax year is March 1 to the last day of February of the following year.