File #: Int 0050-2024    Version: Name: Requiring food vendors to obtain a certificate of authority to collect sales tax, repeal sections 17-310 & 20-457 of such code, relating to tax clearance and minimum tax payments for renewal of mobile food licenses, permits and general vending licenses.
Type: Introduction Status: Enacted
Committee: Committee on Consumer and Worker Protection
On agenda: 2/8/2024
Enactment date: 3/29/2024 Law number: 2024/052
Title: A Local Law to amend the administrative code of the city of New York, in relation to the requirement of food vendors to obtain a certificate of authority to collect sales tax, to repeal sections 17-310 and 20-457 of such code, relating to tax clearance and minimum tax payments for the renewal of mobile food licenses and permits and general vending licenses, and to make other technical corrections
Sponsors: Julie Menin, Althea V. Stevens, Gale A. Brewer, Crystal Hudson, Julie Won, Erik D. Bottcher, Lynn C. Schulman, Carlina Rivera , Amanda Farías
Council Member Sponsors: 9
Summary: The bill would eliminate the requirement that individual employees of mobile food vending carts or trucks each have a New York State Certificate of Sales Tax Authority. This bill would also eliminate the requirement that mobile food vendors and general vendors obtain a tax clearance certificate upon renewal of a license or permit.
Attachments: 1. Summary of Int. No. 50-A, 2. Summary of Int. No. 50, 3. Int. No. 50, 4. Hearing Testimony 12/13/23, 5. Committee Report 1/31/24, 6. Hearing Testimony 1/31/24, 7. Hearing Transcript 1/31/24, 8. February 8, 2024 - Stated Meeting Agenda, 9. Hearing Transcript - Stated Meeting 2-8-24, 10. Minutes of the Stated Meeting - February 8, 2024, 11. Proposed Int. No. 50-A - 2/21/24, 12. Committee Report 2/28/24, 13. Hearing Transcript 2/28/24, 14. Committee Report - Stated Meeting 2/28/24, 15. February 28, 2024 - Stated Meeting Agenda, 16. Hearing Transcript - Stated Meeting 2-28-24, 17. Int. No. 50-A (FINAL), 18. Fiscal Impact Statement, 19. Legislative Documents - Letter to the Mayor, 20. Local Law 52, 21. Minutes of the Stated Meeting - February 28, 2024
Date Ver.Prime SponsorAction ByActionResultAction DetailsMeeting DetailsMultimedia
4/1/2024AJulie Menin City Council Returned Unsigned by Mayor  Action details Meeting details Not available
3/29/2024AJulie Menin Administration City Charter Rule Adopted  Action details Meeting details Not available
2/28/2024AJulie Menin City Council Sent to Mayor by Council  Action details Meeting details Not available
2/28/2024AJulie Menin City Council Approved by CouncilPass Action details Meeting details Not available
2/28/2024*Julie Menin Committee on Consumer and Worker Protection Hearing Held by Committee  Action details Meeting details Not available
2/28/2024*Julie Menin Committee on Consumer and Worker Protection Amendment Proposed by Comm  Action details Meeting details Not available
2/28/2024*Julie Menin Committee on Consumer and Worker Protection Amended by Committee  Action details Meeting details Not available
2/28/2024AJulie Menin Committee on Consumer and Worker Protection Approved by CommitteePass Action details Meeting details Not available
2/8/2024*Julie Menin City Council Referred to Comm by Council  Action details Meeting details Not available
2/8/2024*Julie Menin City Council Introduced by Council  Action details Meeting details Not available
1/31/2024*Julie Menin Committee on Consumer and Worker Protection Hearing on P-C Item by Comm  Action details Meeting details Not available
1/31/2024*Julie Menin Committee on Consumer and Worker Protection P-C Item Laid Over by Comm  Action details Meeting details Not available

Int. No. 50-A

 

By Council Members Menin, Stevens, Brewer, Hudson, Won, Bottcher, Schulman, Rivera and Farías

 

A Local Law to amend the administrative code of the city of New York, in relation to the requirement of food vendors to obtain a certificate of authority to collect sales tax, to repeal sections 17-310 and 20-457 of such code, relating to tax clearance and minimum tax payments for the renewal of mobile food licenses and permits and general vending licenses, and to make other technical corrections

 

Be it enacted by the Council as follows:

 

Section 1. Paragraph 4 of subdivision b of section 17-309 of the administrative code of the city of New York is amended to read as follows:

4. [Proof] Where the application is for a permit, proof that the applicant has obtained a certificate of authority to collect sales taxes pursuant to section eleven hundred thirty-four of the tax law [and has a tax clearance certificate from the state tax commission of the state of] from the New York state department of taxation and finance.

§ 2. Section 17-310 of the administrative code of the city of New York is REPEALED.

§ 3. Paragraph 4 of subdivision b of section 17-317 of the administrative code of the city of New York, as added by local law number 15 for the year 1995, is amended to read as follows:

4. [with respect to renewal of a food vendor license, a licensee is not in compliance with the rules promulgated by the commissioner of finance pursuant to subdivision b of section 17-310 of this subchapter] Reserved.

§ 4. Paragraph 4 of subdivision b of section 20-455 of the administrative code of the city of New York is amended to read as follows:

4. Proof that the applicant has complied with all applicable laws, including compliance with section eleven hundred thirty-four of the tax law by obtaining from the [state tax commission of the state of] New York state department of taxation and finance a certificate of authority designating the applicant's sales tax identification number [and a  tax clearance certificate].

§ 5. Section 20-457 of the administrative code of the city of New York is REPEALED.

§ 6. Paragraph 5 of subdivision c of section 20-474.1 of the administrative code of the city of New York, as added by local law number 113 for the year 1989, is amended to read as follows:

5. Proof that the applicant has obtained from the [state tax commission of the state of] New York state department of taxation and finance a certificate of authority designating the applicant's sales tax identification number;

§ 7. This local law takes effect immediately.

 

 

SS

LS #10981

2/20/24