§ 1142-A. Special requirements relating to the service of providing\nparking, garaging or storing for motor vehicles. (a) Every person\nrequired to collect the taxes described in paragraph six of subdivision\n(c) of section eleven hundred five, subdivision (c) of section eleven\nhundred seven and paragraph one of subdivision (a) of section twelve\nhundred twelve-A of this chapter, or, if the tax described in\nsubdivision (c) of section eleven hundred seven of this article is not\nin effect, a similar tax imposed pursuant to the authority of\nsubdivision (a) of section twelve hundred ten of this chapter, in a\ncounty with a population density in excess of fifty thousand persons per\nsquare mile in any city in this state having a population of one million\nor more, shall be subject to the requirements set forth in this section,\nexcept as otherwise provided herein.\n (b) Every person described in subdivision (a) of this section shall\nkeep records in addition to the records required to be kept by section\neleven hundred thirty-five of this article. Such additional records\nshall include copies of each ticket or other documentation given to each\npurchaser of such service, which such person shall be required to\nfurnish to each such purchaser at the initiation of such parking,\ngaraging or storing, except as hereinafter provided. Such tickets or\nother documentation shall be consecutively numbered or issued by a\ncomputer, in a manner approved by the commissioner, and shall indicate\nthe date and time of entry of the motor vehicle. The date and time of\nexit of such motor vehicle shall also be indicated on the ticket or\nother documentation (or the copy thereof) retained by such person\ndescribed in subdivision (a) of this section except where such person\ncharges a flat fee for any such service based on time elapsed, the price\nfor such service is indicated on the ticket or other memorandum as a\nflat fee and it is not the practice of such person to date- and\ntime-stamp the ticket or other documentation when the purchaser pays for\nsuch service for which a flat fee is charged. In the case of a monthly\nor longer term purchaser to whom such a ticket or other documentation is\nissued, such ticket or other documentation shall include such\npurchaser's (1) printed name and signature or (2) identification number\nassigned to such purchaser by such person required to collect tax.\nProvided, however, that where such person required to collect tax sells\nsuch service on a monthly or longer term basis and issues a computer\naccess card or a prenumbered decal or tag to the purchaser, then such\nperson shall not be required to give such a ticket or such other\ndocumentation to any such purchaser to whom such card, decal or tag has\nbeen issued, or to retain copies thereof. Such person required to\ncollect tax shall retain a list containing the name, address and\nsignature of each monthly or other longer-term purchaser of service, the\nvalid period of such monthly or longer-term service, and the number of\nauthorized vehicles entitled to such parking services, without regard to\nwhether a ticket or other documentation is issued to such purchaser.\n (c) Such persons required to collect tax, described in subdivision (a)\nof this section, shall file, together with, and as a part of, the\nreturns required under sections eleven hundred thirty-six and twelve\nhundred fifty-one of this chapter, a report or schedule, or make a\nseparate entry thereon, in the discretion of the commissioner, for each\nseparate garage, parking lot or other place of business where such\nperson provides parking, garaging or storing services in such a county.\nSuch report or schedule shall not include any receipts from any garage,\nparking lot or other place of business located outside such a county.\nSuch report or schedule shall identify the specific location and\naddress, and licensed capacity if licensed, of each such garage, parking\nlot or other place of busine
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