Section 11-701. Definitions

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, assignee, trustee or any
  other person acting in a fiduciary  capacity,  whether  appointed  by  a
  court or otherwise, and any combination of individuals.
    2. "Landlord." A person who grants the right to use or occupy premises
  to  any  lessee,  sublessee,  licensee or concessionaire, whether or not
  such person is the owner of the premises.
    3. "Tenant." A person paying or required to pay rent for premises as a
  lessee, sublessee, licensee or concessionaire.
    4. "Premises." Any real property or part thereof,  and  any  structure
  thereon or space therein.
    5.  "Taxable  premises."  Any  premises  in the city occupied, used or
  intended to be occupied or used  for  the  purpose  of  carrying  on  or
  exercising  any  trade,  business,  profession,  vocation  or commercial
  activity, including any premises so used even though it is  used  solely
  for  the purpose of renting, or granting the right to occupy or use, the
  same premises in whole or in part to tenants; except premises within the
  area leased by the city of  New  York  to  the  New  York  world's  fair
  1964-1965  corporation  pursuant to chapter four hundred twenty-eight of
  the laws of nineteen hundred sixty, as amended during the period of such
  lease.
    6. "Rent." The consideration paid or required to be paid by  a  tenant
  for  the use or occupancy of premises, valued in money, whether received
  in money or otherwise, including all credits and property or services of
  any kind and including any payment required to be made by  a  tenant  on
  behalf  of  his  or  her  landlord for real estate taxes, water rents or
  charges,  sewer  rents  or  any  other  expenses  (including  insurance)
  normally  payable  by a landlord who owns the realty other than expenses
  for the improvement, repair or maintenance of the tenant's premises.
    7. "Base rent." The rent paid for each taxable premises by a tenant to
  his or her landlord for a period, less the amounts received  by  or  due
  such  tenant  for  the  same  period from any tenant of any part of such
  premises:
    (i) as rent for premises which constitute  taxable  premises  of  such
  tenant  except  where such tenant is exempt from tax thereon pursuant to
  subdivision b or paragraph six of subdivision c  of  section  11-704  of
  this  chapter;  provided, however, that for tax periods beginning on and
  after June first, nineteen hundred eighty-five,  rent  received  or  due
  from  a  tenant  exempt  from  tax  thereon pursuant to paragraph two of
  subdivision b of section 11-704 of this chapter, as such  paragraph  two
  was  in  effect  immediately  prior to its amendment by local law number
  fifty-seven for the year nineteen hundred ninety-three, may be  deducted
  if  such  tenant  occupies  or  uses  the premises pursuant to a written
  agreement made prior to June first, nineteen  hundred  eighty-four,  the
  terms  and  conditions  of  which  have not been changed or amended; and
  provided, further, that for tax periods  beginning  on  and  after  June
  first,  nineteen  hundred  eighty-five,  with respect to a tenant exempt
  from tax pursuant to paragraph two of subdivision b of section 11-704 of
  this chapter, as such paragraph two was in effect immediately  prior  to
  its  amendment  by  local  law  number fifty-seven for the year nineteen
  hundred ninety-three, because of the reduction in base rent provided for
  in subdivision h of section 11-704 of this chapter, rent received or due
  from such tenant may be deducted if such tenant  occupies  or  uses  the
  premises  pursuant  to  a  written  agreement  made prior to June first,
  nineteen hundred eighty-five, the terms and conditions of which have not
  been changed or amended; and provided, further,  that  for  tax  periods

  beginning  on  and  after June first, nineteen hundred ninety-four, with
  respect to a tenant  exempt  from  tax  pursuant  to  paragraph  two  of
  subdivision  b  of  section  11-704  of  this chapter as a result of the
  amendment  of such paragraph two by local law number fifty-seven for the
  year nineteen hundred ninety-three, whether or not such exemption is due
  to the reduction in base rent provided for in subdivision h  of  section
  11-704  of  this  chapter,  rent received or due from such tenant may be
  deducted if such tenant occupies or uses  the  premises  pursuant  to  a
  written   agreement   made   prior   to  June  first,  nineteen  hundred
  ninety-three, the terms and conditions of which have not been changed or
  amended; and provided, further, that for tax periods  beginning  on  and
  after  July twenty-ninth, nineteen hundred eighty-seven, with respect to
  a tenant exempt from tax pursuant to paragraph two of subdivision  b  of
  section  11-704  of  this  chapter because of the reduction in base rent
  provided for in subdivision f of section 11-704 of  this  chapter,  rent
  received or due from such tenant may be deducted; and provided, further,
  that,  notwithstanding  anything  in this paragraph to the contrary, for
  tax  periods  beginning  on  and  after  June  first,  nineteen  hundred
  ninety-five,  with  respect  to  a  tenant  exempt  from tax pursuant to
  paragraph two of subdivision b of section 11-704 of this chapter,  rents
  received or due from such tenant may be deducted;
    (ii) as rent for premises which do not constitute taxable premises and
  which  are  used  by  such  tenant  as  lodging  or residential premises
  (including such residential premises  in  hotels,  apartment  hotels  or
  lodging  houses as defined in former title V of chapter forty-six of the
  code);
    (iii) who is exempt from tax under subdivision a of section 11-704  of
  this chapter;
    (iv)  as  rent  for  premises which do not constitute taxable premises
  where such rent is, or to the extent that such rent is, deductible  from
  the  base rent of such tenant by reason of paragraph five of subdivision
  c of section 11-704 of this chapter; and
    (v) as rent for premises which do  not  constitute  taxable  premises,
  pursuant   to   a   common  law  relationship  of  landlord  and  tenant
  (notwithstanding the definition given to those terms by  paragraphs  two
  and  three of this section) except where it is received as rent, whether
  or not such landlord-tenant relationship exists, for premises which  are
  occupied as or constitute:
    (a) a locker, safe deposit box or beach cabana;
    (b)  storage  space  in  part  of  a warehouse or in part of any other
  structure or area in which goods are stored;
    (c) garage space or parking space in  any  part  of  a  garage,  of  a
  parking lot or of a parking area where the entire garage, entire parking
  lot or entire parking area accommodates more than two motor vehicles;
    (d)  an occupancy of a type which customarily has not been the subject
  of such a common law relationship of landlord and tenant.
    Nothing contained in this chapter  shall  be  construed  to  permit  a
  tenant to deduct the same rent from his or her base rent more than once.
    8.  "Premises  used for railroad transportation purposes." The portion
  of any premises of any person actually operating  a  railroad,  used  by
  such  person  for  normal or necessary railroad transportation purposes.
  The words normal or necessary railroad transportation purposes, as  used
  in  this definition, shall not include any activities which are normally
  carried on by persons not engaged in furnishing railroad  transportation
  service   such   as  the  operation  of  retail  stores,  barber  shops,
  restaurants, theatres, hotels, and  newsstands;  nor  shall  such  words
  include  any  activities  which  are  not deemed transportation purposes

  under sections four hundred eighty-nine-b and four hundred eighty-nine-m
  of the real property tax law.
    9. "Premises used for air transportation purposes." The portion of any
  premises,  located  within  an  airport  or within an air transportation
  terminal shared by more than  one  air  line,  of  any  person  actually
  operating  an  air  line  as  a  common carrier, used by such person for
  normal or necessary air transportation purposes.  The  words  normal  or
  necessary air transportation purposes, as used in this definition, shall
  not  include any activities which are normally carried on by persons not
  engaged in furnishing air transportation service such as  the  operation
  of  retail  stores,  barber  shops,  restaurants,  theatres,  hotels and
  newsstands.
    10. "Return." Any return filed or  required  to  be  filed  as  herein
  provided other than an information return.
    11.  "Tax  period."  The period for which any return is required to be
  filed under this chapter.
    12.  "Tax  year."  June  first  of  any  calendar  year  through   May
  thirty-first of the following calendar year.
    13. "Day." A calendar day or any part thereof.
    14. "City." The city of New York.
    15.  "Commissioner  of  finance."  The  commissioner of finance of the
  city.
    16. "Comptroller." The comptroller of the city.
    17.  "Dramatic  or  musical  arts  performance."  A   performance   or
  repetition  thereof  in a theatre, opera house or concert hall of a live
  dramatic performance, whether or not musical in  part.  The  performance
  encompassed  by  this  definition  shall  include  so-called  legitimate
  theatre plays, musical comedies and operettas. They  shall  not  include
  circuses,  ice  skating  shows  or  aquashows;  they  shall  not include
  performances of any kind in a roof  garden,  cabaret  or  other  similar
  place;  and  they  shall  not  include radio or television performances,
  whether or not such performances are prerecorded for later broadcast.
    18. "Premises used for omnibus transportation purposes."  The  portion
  of  any  premises  located  within  a  passenger  terminal of any person
  actually operating an omnibus line or route as a common carrier, used by
  such person for normal or necessary omnibus line or route transportation
  purposes.  The  words  normal  or  necessary  omnibus  line   or   route
  transportation  purposes,  as used in this definition, shall not include
  any activities, which are normally carried on by persons not engaged  in
  furnishing  omnibus  line  or  route transportation services such as the
  operation of retail stores, barber shops, restaurants, theatres,  hotels
  and newsstands.
    19.  "Tax  appeals  tribunal." The tax appeals tribunal established by
  section one hundred sixty-eight of the charter.
    20. "Premises used for retail sales purposes." Premises primarily used
  for the selling or otherwise disposing or furnishing of  tangible  goods
  directly to the ultimate user or consumer.