Tax Law, § 1135, 1142-A(b), (i)
(a)
General.
As part of the additional records required to be kept by
section 1142-A of the Tax Law, every parking
facility operator must keep, separately for each parking facility operated by
such operator, and make available to the department upon request, the following
information:
(1) the parking facility
name;
(2) the parking facility
address;
(3) the license number of
such facility, if applicable;
(4)
the days and hours of operation for such facility; and
(5) the licensed capacity of such facility,
if licensed.
(b)
Daily records.
As part of the additional records required to be kept by
section 1142-A of the Tax Law, every parking
facility operator must keep on a daily basis, separately for each parking
facility, records that adequately provide the following information:
(1) the day of the week and the date covered
by the daily record;
(2) the
beginning and ending numbers of tickets issued on such day and date;
(3) the total number of tickets
issued;
(4) the sales tax rates
applicable;
(5) the total number of
transactions and amount of receipts from taxable sales of parking
services;
(6) the total number of
transactions and amount of receipts from all sales of parking
services;
(7) the total number of
transactions and value of parking services furnished without charge
(e.g., coupons, scrip, voids, others);
(8) the total number of transactions and
amount of receipts from sales of parking services paid for by a person other
than the person whose vehicle is parked, garaged or stored (such as merchant
validation and payment of a customer's parking ticket);
(9) the total amount of receipts from prepaid
sales of parking services (e.g., coupons, scrip,
miscellaneous);
(10) the total
number of transactions and amounts of receipts from sales of monthly or longer
term parking services and whether wholly tax exempt, exempt only from the
additional eight percent Manhattan parking tax or fully taxable;
(11) the total amount of receipts from sales
of tangible personal property and services other than parking services
(e.g., car washing, maps, oil, etc.) and the nature of such
sales; and
(12) the total tax
liability on receipts from all sales of tangible personal property and
services.
(c)
Monthly records.
As part of the additional records required to be kept by
section 1142-A of the Tax Law, each parking
facility operator must also keep a monthly summary of the information contained
in each daily record for that month, as such daily record is described in
subdivision (b) of this section. Such monthly record must be kept separately
for each parking facility and in a manner that adequately provides the
department with the ability to reconcile such monthly record with, and trace
all information on such monthly record back to, the daily records and the
tickets and other original source documents required to be kept as additional
records under section 1142-A of the Tax Law or this Part or as
otherwise required to be kept by law or regulation.
(d) The daily and monthly records described
in subdivisions (b) and (c) of this section must each also show the name,
address and if applicable, the license number, of the parking facility to which
each such record is applicable.
(e)
In lieu of keeping the records required to be kept by subdivision (b) or (c) of
this section in written form, a parking facility operator may elect to keep
such records (or a portion thereof), with all the specificity set forth in
subdivision (b) or (c) of this section, in machine-sensible form in the manner
that a taxpayer which keeps or processes records on an automated data
processing system, as such term is used in Part 39 of this Title, is required
to keep records in machine-sensible form as prescribed in Part 39 of this
Title. The provisions of Part 39 of this Title shall apply for purposes of the
records authorized to be kept by this subdivision so far as such provisions can
be made applicable to the records authorized to be kept by this subdivision
with such limitations as set forth in this Part and such modifications as may
be necessary in order to adapt such language to the records authorized to be
kept by this subdivision. Such provisions shall apply with the same force and
effect as if the language of such provisions had been incorporated in full into
this section and had expressly referred to the records authorized to be kept by
this subdivision, except to the extent that any provision is either
inconsistent with a provision of this Part or is not relevant to the records
authorized to be kept by this subdivision. Any records kept in machine-sensible
form pursuant to this subdivision are part of the additional records required
to be kept by section 1142-A of the Tax Law. See, also, Part
2402 of this Title for taxpayer record retention formats.
(f) Every parking facility operator shall
also keep its schedule of rates, and changes therein, for each parking
facility, separately, showing the prices charged for hourly, daily, weekly and
monthly, or other applicable period, parking or storage of motor vehicles and
all other rates charged therefor, including any special rate applicable to a
limited period of time or to special circumstances. Whenever a change of rates
shall occur, the parking facility operator shall be required to keep any
previous schedule of rates as well as the new schedule of rates, for each
parking facility, separately. A copy of each rate schedule, as required to be
filed with the Commissioner of Consumer Affairs of the City of New York under
section 2-161(g)(2)(iv) of Subchapter Q of Title 6 of the Regulations of the
City of New York, must also be kept by each parking facility
operator.
(g) Any records required
or authorized to be kept by this Part or required to be kept in accordance with
the Regulations of the City of New York cited herein must be kept by the
parking facility operator for a period of at least three years from the due
date of the latest sales and use tax return to which they relate or from the
date of filing such return, if later.
(h) Any records required to be kept by
section 1142-A of the Tax Law or this Part must
be made available to the department upon request.
