Section 11-2511. General powers of the commissioner of finance

In addition
  to the powers granted to the commissioner of finance in this chapter, he
  or she is hereby authorized and empowered:
    1. To make, adopt and amend rules and regulations appropriate  to  the
  carrying out of this chapter and the purposes thereof;
    2.  To  extend,  for cause shown, the time for filing any return for a
  period not exceeding thirty days; and to compromise disputed  claims  in
  connection with the taxes hereby imposed;
    3.  To request information from the tax commission of the state of New
  York or the treasury department of the United  States  relative  to  any
  person;  and  to  afford  information  to  such  tax  commission or such
  treasury department relative to any person, any other provision of  this
  chapter to the contrary notwithstanding;
    4.  To  delegate  his  or her functions hereunder to a commissioner or
  deputy commissioner in the department of finance or to any  employee  or
  employees of the department of finance;
    5. To prescribe methods for determining the rents for occupancy and to
  determine the taxable and non-taxable rents;
    6. To require any operator within the city to keep detailed records of
  the  nature  and  type  of  hotel  maintained and the nature and type of
  service rendered, and to require any operator or room remarketer to keep
  detailed records of the rooms available and rooms occupied daily, leases
  or occupancy contracts or  arrangements,  rents  received,  charged  and
  accrued,  the  names  and addresses of the occupants, whether or not any
  occupancy is claimed to be subject to the tax imposed by  this  chapter,
  and  to  furnish  such  information  upon request to the commissioner of
  finance;
    7. To assess, determine, revise and readjust the taxes  imposed  under
  this chapter.