§ 1142-A. Special requirements relating to the service of providing
parking, garaging or storing for motor vehicles. (a) Every person
required to collect the taxes described in paragraph six of subdivision
(c) of section eleven hundred five, subdivision (c) of section eleven
hundred seven and paragraph one of subdivision (a) of section twelve
hundred twelve-A of this chapter, or, if the tax described in
subdivision (c) of section eleven hundred seven of this article is not
in effect, a similar tax imposed pursuant to the authority of
subdivision (a) of section twelve hundred ten of this chapter, in a
county with a population density in excess of fifty thousand persons per
square mile in any city in this state having a population of one million
or more, shall be subject to the requirements set forth in this section,
except as otherwise provided herein.

(b) Every person described in subdivision (a) of this section shall
keep records in addition to the records required to be kept by section
eleven hundred thirty-five of this article. Such additional records
shall include copies of each ticket or other documentation given to each
purchaser of such service, which such person shall be required to
furnish to each such purchaser at the initiation of such parking,
garaging or storing, except as hereinafter provided. Such tickets or
other documentation shall be consecutively numbered or issued by a
computer, in a manner approved by the commissioner, and shall indicate
the date and time of entry of the motor vehicle. The date and time of
exit of such motor vehicle shall also be indicated on the ticket or
other documentation (or the copy thereof) retained by such person
described in subdivision (a) of this section except where such person
charges a flat fee for any such service based on time elapsed, the price
for such service is indicated on the ticket or other memorandum as a
flat fee and it is not the practice of such person to date- and
time-stamp the ticket or other documentation when the purchaser pays for
such service for which a flat fee is charged. In the case of a monthly
or longer term purchaser to whom such a ticket or other documentation is
issued, such ticket or other documentation shall include such
purchaser's (1) printed name and signature or (2) identification number
assigned to such purchaser by such person required to collect tax.
Provided, however, that where such person required to collect tax sells
such service on a monthly or longer term basis and issues a computer
access card or a prenumbered decal or tag to the purchaser, then such
person shall not be required to give such a ticket or such other
documentation to any such purchaser to whom such card, decal or tag has
been issued, or to retain copies thereof. Such person required to
collect tax shall retain a list containing the name, address and
signature of each monthly or other longer-term purchaser of service, the
valid period of such monthly or longer-term service, and the number of
authorized vehicles entitled to such parking services, without regard to
whether a ticket or other documentation is issued to such purchaser.

(c) Such persons required to collect tax, described in subdivision (a)
of this section, shall file, together with, and as a part of, the
returns required under sections eleven hundred thirty-six and twelve
hundred fifty-one of this chapter, a report or schedule, or make a
separate entry thereon, in the discretion of the commissioner, for each
separate garage, parking lot or other place of business where such
person provides parking, garaging or storing services in such a county.
Such report or schedule shall not include any receipts from any garage,
parking lot or other place of business located outside such a county.
Such report or schedule shall identify the specific location and
address, and licensed capacity if licensed, of each such garage, parking
lot or other place of business. If such garage, parking lot or other
place of business has been licensed by an agency of a city, the report
or schedule shall include any applicable license number. Such report or
schedule shall include for each monthly period included therein such
schedules of additional information, data and other matters as shall be
prescribed by the commissioner of taxation and finance. Such returns
required under sections eleven hundred thirty-six and twelve hundred
fifty-one for such persons described in subdivision (a) of this section
shall be deemed incomplete and not filed unless the separate information
required to be reported for each separate garage, parking lot or other
place of business is contained therein.

(d) Upon the arrival of the commissioner, or any authorized employee
of the department or agent of such commissioner or such department, at
the premises of a person required to collect tax, described in
subdivision (a) of this section, the announcing by such commissioner,
agent or employee of his or her presence and the display of his or her
identification to such person or to any officer or employee of such
person, such commissioner, employee or agent may, during the hours that
such premises are open for business, enter and walk about the portion of
the premises in such a county where such person required to collect tax
provides such service of parking, garaging or storing for motor
vehicles. Such person and the officers and employees of such persons
shall not interfere with the commissioner or such employee or agent when
such commissioner, employee or agent enters and walks about such
premises to observe or record the make, model and license plate number
of any vehicle parked, entering, exiting or being operated within such
premises, the length of time such vehicle is on such premises, the true
motor vehicle capacity of the premises, and the series of tickets or
other memoranda, and their numbers, being issued at the time of the
observation or recording. Such entering and walking about and such
observation and recording are to be performed only in connection with an
examination of a return, report or schedule, or entry thereon, of such
person required to be filed under or pursuant to articles twenty-eight
and twenty-nine of this chapter or in connection with the liability of
such person for tax required to be shown on such return, report or
schedule, or during the consideration of the initiation of such an
examination. Nothing in this section shall authorize or be construed to
authorize a forced entry into the premises; a search of the premises,
with or without a warrant; the entry into any vehicle or compartment or
container thereof, whether locked or unlocked; the seizure of any
person, property, books, records, documents or other matter or thing; or
the use of any information obtained by such observation or recording in
any civil or criminal proceeding. Provided, however, that: (1) any such
information may be used to assess, determine, fix, collect, enforce or
administer any tax, fee, penalty or interest imposed on the person
required to collect tax, described in subdivision (a) of this section,
under or pursuant to articles twenty-eight and twenty-nine of this
chapter; and (2) may be used in the prosecution of any crime or offense
related thereto pursuant to articles twenty-eight and twenty-nine of
this chapter or the penal law where such information was obtained either
as a result of the entry and walking about of an area as to which the
person required to collect the tax has no reasonable expectation of
privacy or as a result of a lawful investigative procedure other than
the entry and walking about authorized pursuant to this subdivision.
Such entry and walking about shall be sought and made only during the
hours that such premises are open for business. The commissioner of
taxation and finance, such employee of the department and such agent of
the commissioner or such department shall not be required to give notice
to such person or such person's representative of an intent to enter the
premises prior to the time that such commissioner, employee or agent
arrives at such person's premises.

(e) Every person described in subdivision (a) of this section shall,
upon receipt of a certificate of authority and on an annual basis
thereafter, provided such person periodically re-registers and remains
in possession of such certificate of authority, receive from the
commissioner a copy of subdivision (d) of this section, a copy of all
rules and regulations adopted thereunder, and a written explanation of
the power of the commissioner of taxation and finance to enter and walk
about and the limitations thereon. Provided, however, that absence of
notice will not constitute a defense in any proceeding brought under
this chapter.

(f) The commissioner shall prepare, have printed and distribute to
every person described in subdivision (a) of this section, a sign or
poster that provides notice that the premises of such person are subject
to periodic inspections by the department for purposes of enforcing this
article. Such sign or poster must have conspicuous lettering in at least
seventy-two point bold face type, except that such sign or poster shall
be captioned with the word "notice" in at least two inch lettering. Such
person shall prominently display such sign or poster in each place of
business where such person provides parking, garaging or storing
services.

(g) An organization described in subdivision (a) of section eleven
hundred sixteen of this article shall be exempt from the requirements of
this section. Nothing in this subdivision shall be construed to exempt
any other person from the requirements of this section, whether or not
such other person operates a garage, parking or other place of business
or sells the services of providing parking, garaging or storing for
motor vehicles for or on behalf of such an organization or on the
property of such an organization.

(h) The failure of any person described in subdivision (a) of this
section to keep any of the records required to be kept by such person in
the manner provided for any portion of the period during which tax can
be determined or the inability of the commissioner or any authorized
employee of the department, or agent of either of them, to enter and
walk about such person's premises for the purposes described in
subdivision (d) of this section due to such person's lack of cooperation
or interference in affording such entering and walking about for such
purposes shall be sufficient grounds under subdivision (a) of section
eleven hundred thirty-eight of this article for the commissioner to
estimate on the basis of such external indices selected by the
commissioner the amount of tax that is due from such person.

(i) The commissioner shall promulgate rules and regulations necessary
to implement the provisions of this section.

(j) The commissioner, by regulation, shall establish procedures
designed to require implementation of subdivision (d) of this section in
a manner that will not unreasonably interfere with the operation of the
person described in subdivision (a) of this section, with respect to
such person providing the service of parking, garaging or storing of
motor vehicles. Such regulations shall take into account reasonable time
periods for such commissioner, agent or employee to arrive at the
premises of such person.

(k) If a person described in subdivision (a) of this section can
demonstrate to the satisfaction of the commissioner that due to the
limited annual liability incurred under this article, the provisions of
this section create undue hardship for such person, then such person
shall not be required to comply with the provisions of this section;
provided, however, that such person must comply with such other
recordkeeping requirements as the commissioner may require. The
commissioner shall establish general rules for which such hardship can
be claimed.