Laws of New York (Last Updated: November 21, 2014) |
ADC New York City Administrative Code(NEW) |
Title 11. TAXATION AND FINANCE |
Chapter 24. TAX ON RETAIL LICENSEES OF THE STATE LIQUOR AUTHORITY |
Section 11-2401. Definitions
Latest version.
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When used in this chapter the following terms shall mean or include: 1. "Person." An individual, partnership, society, association, joint-stock company, corporation, estate, receiver, lessee, trustee, assignee, referee, or any other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, and any combination of individuals. 2. "Retail licensee." Any person to whom a license has been issued by the state liquor authority under the state alocholic beverage control law who sells at retail in the city, for on or off premises consumption, any liquor, wine or beer for the sale of which such license is required. 3. "Return." Any return required to be filed as herein provided. 4. "State." The state of New York. 5. "City." The city of New York. 6. "Commissioner." The commissioner of finance of the city of New York. 7. "Tax year." June first of any calendar year through May thirty-first of the following calendar year. 8. "Tax appeals tribunal." The tax appeals tribunal established by section one hundred sixty-eight of the charter.