Section 11-2510. Proceedings to recover tax

a. Whenever any operator or room
  remarketer,  or  any officer of a corporate operator or room remarketer,
  or any occupant or other person shall fail to collect and pay  over  any
  tax  and/or  to pay any tax, penalty or interest imposed by this chapter
  as therein provided, the corporation counsel shall, upon the request  of
  the  commissioner  of  finance bring or cause to be brought an action to
  enforce the payment of the same on behalf of the city of New York in any
  court of the state of New York or of any other state or  of  the  United
  States.  If,  however,  the  commissioner  of  finance  in  his  or  her
  discretion believes that any such operator, or room remarketer, officer,
  occupant or other person is about to cease business, leave the state  or
  remove  or  dissipate  the  assets  out  of  which the tax, penalties or
  interest might be satisfied, and that any such tax, penalty or  interest
  will  not  be  paid when due, he or she may declare such tax, penalty or
  interest to be immediately due and  payable  and  may  issue  a  warrant
  immediately.
    b.  As  an additional or alternate remedy, the commissioner of finance
  may issue a warrant, directed to the city sheriff commanding him or  her
  to  levy upon and sell the real and personal property of the operator or
  room remarketer or officer of a corporate operator or room remarketer or
  of the occupant or other person liable for the tax, which may  be  found
  within  the  city  for  the  payment  of  the  amount  thereof, with any
  penalties and interest, and the cost of executing the  warrant,  and  to
  return  such warrant to the commissioner of finance and to pay to him or
  her the money collected by virtue thereof within sixty  days  after  the
  receipt  of  such warrant. The city sheriff shall within five days after
  the receipt of the warrant file with the county clerk  a  copy  thereof,
  and  thereupon such clerk shall enter in the judgment docket the name of
  the person mentioned in the warrant and the amount of the tax, penalties
  and interest for which the warrant is issued and the date when such copy
  is filed. Thereupon the amount of such warrant so docketed shall  become
  a  lien  upon the title to and interest in real and personal property of
  the person against whom the warrant is issued. The  city  sheriff  shall
  then proceed upon the warrant, in the same manner, and with like effect,
  as that provided by law in respect to executions issued against property
  upon  judgments  of a court of record, and for services in executing the
  warrant such sheriff shall be entitled to the same fees, which he or she
  may collect in the same manner. In the discretion of the commissioner of
  finance a warrant of like terms, force and  effect  may  be  issued  and
  directed to any officer or employee of the department of finance, and in
  the execution thereof such officer or employee shall have all the powers
  conferred  by  law  upon  sheriffs,  but  shall be entitled to no fee or
  compensation in excess of the actual expenses paid in the performance of
  such duty.  If  a  warrant  is  returned  not  satisfied  in  full,  the
  commissioner  of  finance  may  from time to time issue new warrants and
  shall also have the same remedies to enforce the amount  due  thereunder
  as if the city had recovered judgment therefor and execution thereon had
  been returned unsatisfied.
    c.  Whenever an operator shall make a sale, transfer, or assignment in
  bulk of any part or the whole of such operator's hotel or of his or  her
  lease,  license  or  other agreement or right to possess or operate such
  hotel, or of the equipment, furnishings, fixtures, supplies or stock  of
  merchandise,  or  of  the  said  premises  or  lease,  license  or other
  agreement or right to possess or operate such hotel and  the  equipment,
  furnishings,  fixtures,  supplies and stock of merchandise pertaining to
  the conduct or operation of said hotel, otherwise than in  the  ordinary
  and  regular  prosecution  of  business,  the  purchaser,  transferee or
  assignee shall at least ten days before taking possession of the subject

  of said sale, transfer or assignment, or  paying  therefor,  notify  the
  commissioner  of  finance by registered mail of the proposed sale and of
  the price, terms and conditions  thereof  whether  or  not  the  seller,
  transferor  or  assignor, has represented to, or informed the purchaser,
  transferee or assignee that it owes any tax pursuant  to  this  chapter,
  and  whether  or not the purchaser, transferee or assignee has knowledge
  that such taxes are owing, and whether any such taxes are in fact owing.
    Whenever the purchaser, transferee or  assignee  shall  fail  to  give
  notice  to  the  commissioner  of  finance  as required by the preceding
  paragraph, or whenever the commissioner  of  finance  shall  inform  the
  purchaser,  transferee or assignee that a possible claim for such tax or
  taxes exists, any sums of money, property or choses in action, or  other
  consideration,  which  the purchaser, transferee or assignee is required
  to transfer over to the seller, transferor or assignor shall be  subject
  to  a  first  priority  right and lien for any such taxes theretofore or
  thereafter determined to be due from the seller, transferor or  assignor
  to  the  city, and the purchaser, transferee or assignee is forbidden to
  transfer to the seller, transferor or assignor any such sums  of  money,
  property  or  choses in action to the extent of the amount of the city's
  claim. For failure to comply with the provisions  of  this  subdivision,
  the  purchaser,  transferee or assignee, in addition to being subject to
  the liabilities and remedies imposed under the provisions of article six
  of the uniform commercial code,  shall  be  personally  liable  for  the
  payment  to  the  city  of  any  such  taxes  theretofore  or thereafter
  determined to be  due  to  the  city  from  the  seller,  transferor  or
  assignor,  and  such  liability may be assessed and enforced in the same
  manner as the liability for tax under this chapter.
    d. The commissioner of finance, if he or she finds that the  interests
  of the city will not thereby be jeopardized, and upon such conditions as
  the  commissioner  of finance may require, may release any property from
  the lien of any  warrant  or  vacate  such  warrant  for  unpaid  taxes,
  additions to tax, penalties and interest filed pursuant to subdivision b
  of  this  section,  and  such  release or vacating of the warrant may be
  recorded in the office of any recording officer in  which  such  warrant
  has been filed. The clerk shall thereupon cancel and discharge as of the
  original date of docketing the vacated warrant.