Laws of New York (Last Updated: November 21, 2014) |
ADC New York City Administrative Code(NEW) |
Title 11. TAXATION AND FINANCE |
Chapter 13. CIGARETTE TAX |
Section 11-1303. License
Latest version.
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a. License required of wholesale and retail dealers. 1. It shall be unlawful for a person to engage in business as a wholesale or retail dealer without a license as prescribed in this section or subchapter one of chapter two of title twenty of the code, whichever is applicable. 2. It shall be unlawful for a person to permit any premises under such person's control to be used by any other person in violation of paragraph one of subdivision a of this section. b. Application for license. 1. Wholesale cigarette license. In order to obtain a license to engage in business as a wholesale dealer, a person shall file application with the commissioner of finance for one license for each place of business that he or she desires to have for the sale of cigarettes in the city. Every application for a wholesale cigarette license shall be made upon a form prescribed and prepared by the commissioner of finance and shall set forth such information as the commissioner shall require. The commissioner of finance may, for cause, refuse to issue a wholesale cigarette license. Upon approval of the application, the commissioner of finance shall grant and issue to the applicant a wholesale cigarette license for each place of business within the city set forth in the application. Cigarette licenses shall not be assignable and shall be valid only for the persons in whose names such licenses have been issued and for the transaction of business in the places designated therein and shall at all times be conspicuously displayed at the places for which issued. 2. Retail cigarette license. In order to obtain a license to engage in business as a retail dealer, a person shall file application with the commissioner of consumer affairs in accordance with the provisions of section 20-202 of the code. c. Duplicate licenses. Whenever any license issued by the commissioner of finance under the provisions of this section is defaced, destroyed or lost, the commissioner of finance shall issue a duplicate license to the holder of the defaced, destroyed or lost license upon the payment of a fee of fifteen dollars. A duplicate retail dealer license may be obtained from the commissioner of consumer affairs as provided in section 20-204 of this code. d. Suspension or revocation of licenses. (1) After a hearing, the commissioner of finance may suspend or revoke a wholesale cigarette license and the commissioner of consumer affairs, upon notice from the commissioner of finance, may suspend or revoke a retail cigarette license whenever the commissioner of finance finds that the holder thereof has failed to comply with any of the provisions of this chapter or any rules of the commissioner of finance prescribed, adopted and promulgated under this chapter. (2) The commissioner of finance may also suspend or revoke a wholesale cigarette license or any rules promulgated thereunder which authorizes the suspension or revocation of a wholesale cigarette license. (3) The commissioner of consumer affairs may also suspend or revoke a retail cigarette license in accordance with the requirements of any other section of this code or any rules promulgated thereunder which authorize suspension or revocation of a retail cigarette license. (4) Upon suspending or revoking any wholesale cigarette license, the commissioner of finance shall direct the holder thereof to surrender to the commissioner of finance immediately all wholesale cigarette licenses or duplicates thereof issued to such holder and the holder shall surrender promptly all such licenses to the commissioner of finance as directed. Before the commissioner of finance suspends or revokes a wholesale cigarette license or notifies the commissioner of consumer affairs of a finding of a violation of this chapter with respect to a retail cigarette license pursuant to paragraph (1) of this subdivision, he or she shall notify the holder and the holder shall be entitled to a hearing, if desired, if the holder, within ninety days from the date of such notification, or, if the commissioner of finance has established a conciliation procedure pursuant to section 11-124 of the code and the taxpayer has requested a conciliation conference in accordance therewith, within ninety days from the mailing of a conciliation decision or the date of the commissioner's confirmation of the discontinuance of the conciliation proceeding, both (A) serves a petition upon the commissioner of finance and (B) files a petition with the tax appeals tribunal for a hearing. After such hearing, the commissioner of finance, good cause appearing therefor, may suspend or revoke the wholesale cigarette license, and, in the case of a retail cigarette license, notify the commissioner of consumer affairs of a violation of this chapter or any rules promulgated thereunder. Upon such notification, the commissioner of consumer affairs may suspend or revoke a retail cigarette license as provided in subdivision b of section 20-206 of the code. The commissioner of finance may, by rule, provide for granting a similar hearing to an applicant who has been refused a wholesale cigarette license by the commissioner of finance. e. Prohibited sales and purchases. No agent or dealer shall sell cigarettes to an unlicensed wholesale or retail dealer, or to a wholesale or retail dealer whose license has been suspended or revoked. No dealer shall purchase cigarettes from any person other than a manufacturer or a licensed wholesale dealer. f. Retail dealers. The commissioner of finance may, after hearing, issue an order prohibiting a retail dealer from selling cigarettes, for such period as the order shall specify, for failure to comply with any of the provisions of this chapter or any rules or regulations of the commissioner of finance prescribed, adopted and promulgated under this chapter. g. License fees; numbering and registering of licenses; term. 1. The annual fee for a wholesale cigarette dealer's license shall be six hundred dollars, and the annual fee for a retail cigarette dealer's license shall be as provided in subdivision c of section 20-202 of this code. 2. Wholesale cigarette licenses shall be regularly numbered and duly registered. 3. Wholesale cigarette licenses shall expire on January thirty-first next succeeding the date of issuance unless sooner suspended or revoked.