Form St-101.5-Att - Annual Schedule N-Att Instructions printable pdf download

Taxes on Parking Services

Annual Schedule N-ATT

In New York City

Instructions

Report transactions for the period March 1, 1999, through February 29, 2000

Who Must File

The total receipts reported in Columns A, B, and C represent the

Manhattan receipts subject to tax at 18

⁄

%. The Manhattan receipts

Complete Annual Schedules N and N-ATT if you are required to collect tax

subject to tax at 10

⁄

% are reported in Column D.

on the services of parking, garaging, or storing of motor vehicles in New

York City.

The combined totals for Columns A, B, and C in Section B for all

locations must equal the taxable receipts reported on Form ST-101.5,

All exempt organizations and vendors whose facilities are located outside

Part 1, Column C, Box 2.

Manhattan must complete only Section A of Schedule N-ATT. Vendors

conducting business in Manhattan must complete both Sections A and B

The grand total from Column D in Section B for all locations must equal

of Schedule N-ATT.

the amount reported on Form ST-101.5, Part 1, Column C, Box 3.

Speciﬁc Instructions

Filing This Schedule

Identiﬁcation Number and Name — Attach one of the preprinted

Schedule labels (provided with your Form ST-101) in the space indicated.

File this schedule with Schedule N and any other attachments to

If you do not have a label, print the sales tax identiﬁcation number and

Form ST-101, New York State and Local Annual Sales and Use Tax

legal name as shown on your business’ Certiﬁcate of Authority for sales

Return , by the due date. Keep a copy of your completed return for your

and use tax.

records.

Exempt Organizations — Check the box beneath the identiﬁcation

number and name boxes, and complete Section A.

A parking facility operator’s regular sales and compensating use tax

return will be deemed incomplete and not ﬁled unless a properly

Other parking providers — There are spaces for two different locations

completed Schedule N-ATT (Form ST-101.5-ATT) is submitted for each

to be listed in both Sections A and B. If you need to report for more than

separate parking facility. (Any address listed on Schedule N-ATT must

two facilities, photocopy this form or request additional copies (see Need

include a ZIP code.)

help? below if you need to obtain forms).

If the operator’s return is deemed not ﬁled, the statute of limitations

Section A — All New York City Locations

that limits the time to assess additional sales and compensating use

tax does not begin to run (that is, additional taxes for the period may

The maximum daily rate indicated in Section A refers to the cost of

be assessed at any time).

keeping a vehicle in a garage all day, not including overnight, as on ﬁle

with the New York City Department of Consumer Affairs (DCA). The

licensed vehicle capacity refers to the capacity most recently authorized

by DCA. The license number refers to the license the DCA issued for the

Need help?

facility. If the DCA has issued more than one license for the facility, the

vendor must list every license number issued for that location. If the

Tax information: 1 800 972-1233

facility is not required to be licensed, this area should be left blank, but

Forms and publications: 1 800 462-8100

vehicle capacity must be shown.

From outside the U.S. and outside Canada: (518) 485-6800

Fax-on-demand forms: 1 800 748-3676

Complete the information requested in Section A for every New York City

Internet access:

facility you operate, whether the facility is located inside or outside

Hearing and speech impaired (telecommunications device for the

Manhattan. Check the box in Section A if your facility is located outside

deaf (TDD) callers only): 1 800 634-2110

Manhattan, and ﬁll in the complete address, including the ZIP code. If

your facility is not required to be licensed by the DCA, complete the rest

See Form ST-101-I, Instructions for Form ST-101, for more

of Section A, and enter your vehicle capacity in the section marked

information about this Hotline and the Americans with Disabilities Act.

Licensed vehicle capacity .

Privacy notiﬁcation

Do not check the box in Section A if your facility is located in

Manhattan, but complete the remainder of Section A and all of Section B.

See Form ST-101-I, Instructions for

Section B must be completed if your facility is located in Manhattan.

Form ST-101 , page 4, for privacy notiﬁcation.

Section B — Manhattan Locations

* Weekday means Monday through Friday.

Complete Section B if your facility is located in Manhattan. The Manhattan

** Weekend means Saturday and Sunday.

parking receipts must be reported separately by category and tax rate for

each facility (weekday sales, weekend sales, monthly sales, and

Manhattan resident sales).

Enter in Column A the total weekday* receipts taxed at 18

⁄

% for each

month of the year. Add the 12 monthly totals and enter the annual total

on the total line in Column A.

Enter in Column B the total weekend** receipts taxed at 18

⁄

% for each

month of the year. Add the 12 monthly totals and enter the annual total

on the total line in Column B.

Enter in Column C the total monthly receipts for nonresident parking

purchased on a monthly (or longer term) basis taxed at 18

⁄

%. Add the

12 monthly totals and enter the annual total on the total line in

Column C.

Enter in Column D the total monthly receipts for Manhattan resident

parking taxed at 10

⁄

%. Add the 12 monthly totals and enter the annual

total on the total line in Column D.

ST-101.5-ATT (2/00)

To order forms, call 1 800 462-8100

For assistance, call 1 800 972-1233

Page 2 of 2

Form St-101.5-Att - Annual Schedule N-Att Instructions

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