Section 1251. Returns

(a) Every person required to collect any of the taxes
  imposed  under  the  authority  of  section  twelve  hundred ten, twelve
  hundred eleven, twelve hundred twelve or twelve hundred  twelve-A  shall
  file  a  return as required by subdivision (a) of section eleven hundred
  thirty-six with the tax commission, except that return for the quarterly
  period ending August thirty-first,  nineteen  hundred  sixty-five  shall
  only  cover the month of August, nineteen hundred sixty-five. The return
  of a vendor of tangible personal property or  services  shall  show  his
  receipts  from  sales  and also the aggregate value of tangible personal
  property and services sold by him, the use of which is subject to a  tax
  imposed  under  the  authority  of  this article and the amount of taxes
  required to be collected with respect to such sales and use. The  return
  of  a recipient of amusement charges shall show all such charges and the
  amount of tax thereon, and the return of an operator required to collect
  tax on rents shall show all rents received or charged and the amount  of
  tax  thereon.  Every  person  required  to  file a part-quarterly return
  pursuant to subdivision (a) of section eleven hundred  thirty-six  shall
  file  a  return  for  the same periods for the taxes imposed pursuant to
  this article. Provided, however, where a part-quarterly return described
  in paragraph (i) or (ii) of subdivision (a) of  section  eleven  hundred
  thirty-six  is  filed  for  purposes  of complying with this section and
  section eleven hundred thirty-six or subdivision (a) or (b)  of  section
  eleven  hundred thirty-seven-A, on such returns separate amounts due for
  the taxes imposed by each county, city or school district,  pursuant  to
  the  authority  of  section  twelve  hundred ten, twelve hundred eleven,
  twelve hundred twelve or twelve hundred twelve-A,  need  not  be  shown.
  Rather,  such  returns  shall only show the aggregate amount of all such
  local taxes calculated in the manner provided for in  paragraph  (i)  or
  (ii) of subdivision (a) of section eleven hundred thirty-six except that
  in the case of a short-form, part-quarterly return, where a county, city
  or school district did not impose a tax in the comparable quarter of the
  immediately   preceding  year,  the  tax  for  that  locality  shall  be
  calculated on such basis as  the  tax  commission  shall  by  regulation
  prescribe.
    (b)  The  returns required by this section to be filed quarterly shall
  be filed for quarterly periods ending on the last day of February,  May,
  August  and November of each year, and each return shall be filed within
  twenty days after the end of the quarterly period covered  thereby.  The
  returns  required by this section to be filed monthly shall be filed for
  monthly periods ending on the last day of each  month  and  each  return
  shall be filed within twenty days after the end of each prior month.
    (c)  The  tax  commission  may  permit  or  require returns to be made
  covering other periods and upon such dates as it may specify. If the tax
  commission deems it necessary in order to  insure  the  payment  of  the
  taxes  imposed  by  this  article, it may require returns to be made for
  shorter  periods  than  those  prescribed  pursuant  to  the   foregoing
  subdivisions of this section, and upon such dates as it may specify.
    (d)  The form of returns shall be prescribed by the tax commission and
  shall contain such information as it may deem necessary for  the  proper
  administration  of  this  article.  The  commission  may require amended
  returns to be filed within twenty days after notice and to  contain  the
  information specified in the notice.
    (e)  Return  and payment to New York city for months of June and July,
  nineteen hundred sixty-five. With respect to  the  taxes  imposed  under
  titles G, M, N and V of the administrative code of the city of New York,
  returns shall be filed for the months of June and July, nineteen hundred
  sixty-five  containing such information and accompanied by such payments
  as are required under titles G, M, N and V of the administrative code of

  the city of New York and  the  regulations  promulgated  thereunder,  in
  effect as of July thirty-first, nineteen hundred sixty-five, except that
  such  returns  shall  only  cover  the months of June and July, nineteen
  hundred sixty-five and not the whole quarter ending August thirty-first,
  nineteen   hundred   sixty-five.   Such   returns,  accompanied  by  the
  appropriate payments, shall be filed with the commissioner of finance of
  the city of New York on or before September twentieth, nineteen  hundred
  sixty-five,  subject  to  local  law  provisions requiring or permitting
  returns and payments of taxes for shorter periods, and  subject  to  the
  right of such city to fix by local law another date for such returns and
  payments.
    (f)  Returns  and  payments  to cities under one million, counties and
  school  districts  for  months  of  June  and  July,  nineteen   hundred
  sixty-five.  (1)  Localities  with  a  quarter  ending  August, nineteen
  hundred  sixty-five.  With  respect  to  the  taxes  imposed  under  the
  authority  of  paragraphs  (a),  (b), (c), (e) and (i) of section one of
  chapter two hundred  seventy-eight  of  the  laws  of  nineteen  hundred
  forty-seven,  as  amended,  in  effect as of July thirty-first, nineteen
  hundred sixty-five and any of the same taxes imposed under the authority
  of sections two, three and three-a of such act, for  which  returns  are
  due  for  the  quarter  ending  August  thirty-first,  nineteen  hundred
  sixty-five, returns shall be filed for the  months  of  June  and  July,
  nineteen  hundred sixty-five containing such information and accompanied
  by  such  payments  as  are  required  by  the  applicable  local  laws,
  ordinances,  resolutions  and the regulations promulgated thereunder, in
  effect as of July thirty-first, nineteen hundred sixty-five, except that
  such returns shall only cover the months  of  June  and  July,  nineteen
  hundred sixty-five and not the whole quarter ending August thirty-first,
  nineteen  hundred sixty-five. Such returns with the appropriate payments
  shall be filed with such officers or bodies as are required  under  such
  local  laws,  ordinances,  resolutions  and  regulations  on  or  before
  September twentieth, nineteen hundred sixty-five, subject to local laws,
  ordinances or resolutions requiring or permitting returns  and  payments
  of  taxes  for  shorter  periods, and subject to the right of the taxing
  jurisdiction to fix another date for such returns and payments by  local
  law, ordinance or resolution.
    (2)  Localities  with  a  quarter  ending  September, nineteen hundred
  sixty-five. With respect to the taxes imposed  under  the  authority  of
  paragraphs (a), (b), (c), (e) and (i) of such section one of chapter two
  hundred  seventy-eight  of  such  laws, as amended, in effect as of July
  thirty-first, nineteen hundred sixty-five and  any  of  the  same  taxes
  imposed  under  the authority of sections two, three and three-a of such
  act, for  which  returns  are  due  for  the  quarter  ending  September
  thirtieth,  nineteen  hundred sixty-five, returns shall be filed for the
  month of July, nineteen hundred sixty-five containing  such  information
  and accompanied by such payments as are required by the applicable local
  laws, ordinances, resolutions and regulations promulgated thereunder, in
  effect as of July thirty-first, nineteen hundred sixty-five, except that
  such  returns  shall  only  cover  the  month  of July, nineteen hundred
  sixty-five  and  not  the  whole  quarter  ending  September  thirtieth,
  nineteen  hundred sixty-five. Such returns with the appropriate payments
  shall be filed with such officers or bodies as are required  under  such
  local laws, ordinances, resolutions and regulations on or before October
  twentieth,   nineteen   hundred   sixty-five,  subject  to  local  laws,
  ordinances or resolutions requiring or permitting returns  and  payments
  of  taxes  for  shorter  periods, and subject to the right of the taxing
  jurisdiction to fix another date for such returns and payments by  local
  law, ordinance or resolution.