Certain City programs are funded by reductions in tax liability and are referred to as “tax expenditures.” This report identifies and describes tax expenditure programs related to taxes administered by the City
and provides tax expenditure estimates based on available data.
A report on the outstanding debt for base penalties, default penalties, and default judgments issued for notices of violations returnable to the Environmental Control Board (ECB). As mandated by Intro 489-B (2015) and Local Law 11 of 2015.
The purpose of this rule is to set forth which rent–regulated class two real properties are eligible
for a Major Capital Improvement (“MCI”) tax abatement, as well as how such abatement shall be
This Memorandum addresses the recognition of income that a taxpayer has deferred pursuant to section 409A of the Internal Revenue Code of 1986, as amended (the “IRC”), and explains how the taxpayer should report the income for UBT purposes.
Rule amending the Schedule of Parking Violation Fines to conform to rule amendments to 34 RCNY § 4-08 enacted by the New York City Department of Transportation (“DOT”) to update parking provisions to reflect current parking signage and terminology
Report on the Hotel Room Occupancy Tax that must be paid on the occupancy, or the right of occupancy, of a room/s in a hotel. The occupant of any room or rooms in a hotel must pay the tax. The hotel room occupancy tax year starts on March 1 and ends on the last day of February of the following year.