§ 9a added. § 9. Tax, when due and payable. The several amounts to be paid as taxes under this chapter, except under section nine-a, are assessed, and shall be paid in advance on the fifteenth day of September of each year, and said assessments together with any penalty that may become due by reason of the violation of any of the provisions of this chapter, shall attach to and operate as a lien on the property on and in said premises where such traffic in liquors is carried on or elsewhere belonging to the corporation, association, copartnership or person from whom such tax is due. When such traffic shall be commenced after the said first day of October in any year, said assessment shall, for the balance of the year, be in proportion as the remainder of the year shall be to the whole year, except that it shall in no case be for less than one-half of a year, or, except for a summer hotel, less than the whole amount in a city or town having more places where liquor trafficking is engaged in under subdivision one of section eight of this chapter, than one for each five hundred of population of such city or town, according to the last state census, and the said amount shall attach and operate as a lien as aforesaid, at the date of such commencement. Such amount shall be paid in advance at the time the application for a liquor tax certificate shall be made, as provided in this chapter. 3. Said chapter thirty-nine of the laws of nineteen hundred and nine is hereby amended by inserting therein a new section to be section nine-a thereof and to read as follows: 9-a. Tax on receipts of sales of liquors. 1. There is hereby imposed upon and assessed against the business of trafficking in liquors under a liquor tax certificate issued for the year beginning October first, nineteen hundred and seventeen, or for any part thereof, and for any year thereafter or any part thereof, a tax at the following rates: (1) If such certificate is issued under subdivisions one or four of section eight of this chapter, such tax shall be at the rate of two per centum on the amount of the gross receipts of the sales of liquor at the place or on the premises, where such business may be conducted under such certificate during the period covered thereby, in excess of ten times but less than fifteen times the amount of the tax paid either for the whole or a part of the year by the holder of such certificate; and at the rate of five per centum on the amount of such gross receipts in excess of fifteen times the amount of the tax so paid. (2) If such certificate is issued under subdivisions two or five of such section, such tax shall be at the rate of one per centum on the amount of the gross receipts of the sales of liquor at the place or on the premises, where such business may be conducted under such certificate during the period covered thereby, in excess of ten times but less than fifteen times the amount of the tax paid either for the whole or a part of the year by the holder of such certificate; and at the rate of two and one-half per centum of the amount of such gross receipts in excess of fifteen times the amount of the tax so paid, provided, however, that such tax shall not be imposed on receipts from the sales of liquor made to the holder of a liquor tax certificate under this chapter, or sales in quantities of five gallons or more or sales for delivery without the state. The tax hereby imposed and assessed shall be paid at the times and in the manner hereinafter prescribed. Such tax shall be collected by the state commissioner of excise, and one-fourth thereof shall be paid by him into the state treasury to the credit of the general fund, as a part of the general tax revenue of the state, and the remainder thereof shall belong to the city or town in which the traffic was carried on from which such tax was collected, and shall be paid by the commissioner to the treasurer or fiscal officer of such city, or the supervisor of the town within ten days from the receipt thereof. 2. The state commissioner of excise shall enforce the provisions of this section and for such purpose he is authorized to adopt rules and regulations prescribing the time and manner of making returns of sales of liquors and of keeping accounts of sales and providing generally for ascertaining the amount of such tax and the payment thereof. 3. Each holder of a liquor tax certificate against whose business such tax is imposed shall keep or cause to be kept books of accounts, in the form required by the state commissioner of excise, showing (1) The amount, kind, and value of liquors on hand or in stock, available for use in the business of trafficking in liquors under such certificate, at the commencement of the period covered thereby; (2) Full and accurate accounts of all purchases of liquors during the year, and all invoices thereof received; (3) The sales of liquors at the place or on the premises where such business may be conducted under such certificate, except sales where a written record of each sale is kept, when the gross sales shall be determined as directed by the commissioner; (4) The amount, kind and value of liquors on hand or in stock at the close of the period covered thereby, and (5) Such other items and facts relative to sales of liquors as may be required by the state commissioner of excise. 4. Each such holder of a liquor tax certificate shall make or cause to be made, either monthly, quarterly, semi-annual or annual returns of the gross receipts of sales of liquors at the place or on the premises covered by such certificate, for the preceding month, three months, six months or year. The state commissioner of excise shall determine the period to be covered by such returns and may prescribe the form thereof. He shall ascertain, from such returns and from such other information as he may acquire, the amount of the tax, if any, to be assessed as herein provided against the business in respect of which such returns are made. The commissioner shall thereupon. give written notice to the holder of the certificate under which such business was conducted, specifying the amount of tax assessed against such business for the period covered by such return and requiring the payment of the tax so assessed. Such tax shall be due and payable within ten days after the mailing of such notice. The assessment of the tax hereby imposed shall be subject to review by writ of certiorari in the manner prescribed by law. Application for such writ must be made within ten days after the receipt of such notice. 5. The state commissioner of excise may inspect or cause to be inspected the books of accounts, kept by each holder of a certificate whose business is subject to the tax hereby imposed, at all reasonable hours and may make or cause to be made inquiries as to the receipts from sales of liquors at the place or on the premises where such business is conducted, and as to all matters as to which books or accounts are required to be kept. If it be ascertained to the satisfaction of the commissioner upon such inspection or inquiry, that a return made as hereinbefore provided is incorrect he shall give written notice of such fact to the holder of the certificate, and require him to correct such return. A return not corrected in accordance with such notice shall be deemed a fraudulent return. The amount of the tax as ascer tained upon such an investigation or inquiry shall be due and payable within ten days from the mailing of a written notice specifying such amount. 6. The information obtained upon an inspection of the books of accounts of the holder of a liquor tax certificate, as above provided, and the contents of returns hereinbefore required of such holder, shall not be disclosed to the public, except when necessary for the enforcement of the collection of the tax hereby assessed, 7. The failure of a holder of a liquor tax certificate to make a 8. A liquor tax certificate shall not be issued for conducting the business of trafficking in liquors at any place or on any premises, where it appears from the records of the department that taxes assessed upon such business at such place or on such premises during the preceding year are not fully paid as herein required, nor shall a liquor tax certificate be issued to any person or corporation who has failed to pay the tax assessed as provided in this section against a business conducted by him, or who has been found guilty of submitting a wilfully false or fraudulent return, or to the transferee of a certificate, the transferor of which was in default, or in renewal of any such certificate. 10, as 4. Section ten of chapter thirty-nine of the laws of nineteen amended by hundred and nine, entitled "An act in relation to the traffic in ch. 416, L. 1916, amended. liquors and for the taxation and regulation of the same, and to provide for local option, constituting chapter thirty-four of the consolidated laws," as amended by chapter four hundred and sixteen of the laws of nineteen hundred and sixteen, is hereby amended to read as follows: 10. Officers to whom the tax is to be paid and how distributed. The taxes assessed, and all fines and penalties incurred under this chapter in counties or boroughs having a special deputy commissioner of excise shall be collected by and paid to him. In all other counties such taxes, fines and penalties shall be collected by and paid to the county treasurer of the county in which the traffic is carried on, except that the taxes assessed under subdivisions four and five of section eight and under section nine-a of this chapter, and all fines and penalties in connection therewith, shall be collected by and paid to the state commissioner of excise and by him to the state treasurer. After June thirtieth, nineteen hundred and eighteen, one-fourth of the revenues resulting from taxes, fines and penalties under the provisions of this chapter including taxes assessed under section nine-a and before July first, nineteen hundred and eighteen, one-half of the revenues resulting from such taxes, and one-half of the revenues resulting from fines and penalties, under the provisions of this chapter less the amount allowed for collecting the same, shall be paid by the county treasurers, and by the several special deputy commissioners receiving the same within ten days from the receipt thereof, to the treasurer of the state of New York to the credit of the general fund, as a part of the general tax revenue of the state and shall be appropriated to the payment of the current general expenses of the state and the remainder thereof, less the amount allowed for collecting the same, shall belong to the town. or city in which the traffic was carried on from which revenues were received, and shall be paid by the county treasurer of such county, or by the special deputy commissioner to the supervisor of such town, or to the treasurer or fiscal officer of such city, within ten days from the receipt thereof. All excise moneys collected by county treasurers and special deputy commissioners of excise shall be deposited until the same shall be paid over to the state treasurer or local fiscal officer as is herein provided, in bank or other depositories designated by the state commissioner of excise, who shall require from each |