§ 1212-A. Certain taxes of cities of one million or more administered\nby commissioner of taxation and finance.--(a) Any city in this state\nhaving a population of one million or more, acting through its local\nlegislative body, is hereby authorized and empowered to adopt and amend\nlocal laws imposing in any such city: (1) a tax on receipts from every\nsale of the service of providing parking, garaging or storing for motor\nvehicles by persons operating a garage (other than a garage which is\npart of premises occupied solely as a private one or two family\ndwelling), parking lot or other place of business engaged in providing\nparking, garaging or storing for motor vehicles, in any county within\nsuch city with a population density in excess of fifty thousand persons\nper square mile, at the rate of eight per centum, on receipts from every\nsale of such services, except receipts from the sale of such services to\nan individual resident of such county when such services are rendered on\na monthly or longer-term basis at the principal location for the\nparking, garaging or storing of a motor vehicle owned or leased (but\nonly in the case of a lease for a term of one year or more) by such\nindividual resident. The population of a county shall be determined by\nreference to the latest federal census.\n (i) For purposes of the tax authorized by paragraph one of this\nsubdivision, the following terms shall mean:\n (A) "Individual resident." A natural person who maintains in the\ncounty in which such tax is authorized to be imposed a permanent place\nof abode which is such person's primary residence.\n (B) "Motor vehicle." A motor vehicle which is registered pursuant to\nthe vehicle and traffic law at the address of the primary residence\nreferred to in clause (A) of this subparagraph, or which is registered\npursuant to the vehicle and traffic law and leased to an individual\nresident at the address of the primary residence referred to in clause\n(A) of this subparagraph, and which is not used in carrying on any\ntrade, business or commercial activity.\n (C) A "lease for a term of one year or more" shall not include any\nlease the term of which is less than one year, irrespective of the fact\nthat the cumulative period for which such lease may be in effect is one\nyear or more as the result of the right to exercise an option to renew\nor other like provision.\n (ii) Notwithstanding any other provision of law to the contrary, for\npurposes of implementing the exemption of individual residents from the\ntax authorized by this paragraph, the commissioner of taxation and\nfinance shall, subject to such terms and conditions as it may consider\nnecessary, delegate to the commissioner of finance of any city imposing\nsuch tax the power and authority to develop and administer reasonable\nand necessary procedures, including the use of exemption certificates\nfor presentation to vendors, for determining entitlement to exemption\nfrom such tax, and to prescribe, subject to the approval of the\ncommissioner of taxation and finance, rules and regulations necessary\nand appropriate in carrying out such responsibilities.\n (iii) Any person who, in violation of any provision of law enacted\npursuant to the authorization contained in this paragraph or any rule or\nregulation promulgated thereunder, obtains or uses a certificate of\nexemption relating to the exemption from the tax authorized by this\nparagraph, shall, if such violation was due to negligence or intentional\ndisregard of such provision or rule or regulation (but without intent to\ndefraud), be liable for a penalty of not more than one hundred dollars\nfor each such violation, and, if such violation was due to fraud, be\nliable for a penalty of not more than five hundred dollars for each such\nviolation. The commissioner of finance of any city imposing such tax\nshall have the power, in his discretion, to waive, reduce or compromise\nany penalty imposed pursuant to this paragraph
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