Section 11-667. Reports of corporations  


Latest version.
  • Corporations liable to pay a tax
      under this subchapter shall report as follows:
        1. Every corporation, association or joint-stock company liable to pay
      a tax under section 11-662 of this subchapter shall, on or before  March
      first in each year, make a written report to the commissioner of finance
      of  its condition at the close of its business on the preceding December
      thirty-first, stating the amount of its authorized  capital  stock,  the
      amount  of  stock paid-in, the date and rate per centum of each dividend
      paid by it during the year ending with such day, the  entire  amount  of
      the  capital  of such corporation, and the capital employed by it in the
      city during such year.
        2. Every corporation, joint-stock company or association liable to pay
      an additional tax under section 11-663 of this subchapter shall also, on
      or before  February  fifteenth,  May  fifteenth,  August  fifteenth  and
      November   fifteenth  in  each  year,  make  a  written  report  to  the
      commissioner of finance of the amount of its gross earnings  subject  to
      the  tax  imposed by said section for the quarter year ended on the last
      day of the second month preceding that in which the report  is  required
      to  be  filed.  Any such corporation, joint-stock company or association
      which ceases to be subject to the tax imposed by section 11-663 of  this
      subchapter   by   reason   of  a  liquidation,  dissolution,  merger  or
      consolidation with any other corporation, or any other cause, shall,  on
      the  date of such cessation or at such other time as the commissioner of
      finance may require, make  a  written  report  to  the  commissioner  of
      finance  of  the amount of its gross earnings subject to the tax imposed
      by section 11-663 of this subchapter for any period for which no  report
      was therefor filed.
        3.  The  commissioner  of  finance may for good cause shown extend the
      time within  which  any  corporation  is  required  to  report  by  this
      subchapter.
        4. Every report required by this subchapter shall have annexed thereto
      a  certification  by the president, vice-president, treasurer, assistant
      treasurer, or chief accounting officer  or  any  other  officer  of  the
      corporation,  association  or  joint-stock company duly authorized so to
      act, or of the person or one of the  persons,  or  the  members  of  the
      partnership making the same, to the effect that the statements contained
      therein  are  true.  The  fact  that an individual's name is signed on a
      certification attached to  a  corporate  report  shall  be  prima  facie
      evidence  that  such  individual  is authorized to certify the report on
      behalf of the corporation. Such reports shall  contain  any  other  data
      information  or  matter which the commissioner of finance may require to
      be included therein, and it may prescribe the form in which such reports
      shall be made. When so prescribed such forms shall be used in making the
      report. The commissioner of finance may require at any time a further or
      supplemental  report  under  this   subchapter   which   shall   contain
      information  and  data  upon such matters as the commissioner of finance
      may specify. Reports shall be preserved for five years,  and  thereafter
      until the commissioner of finance orders them to be destroyed.