§ 288-49. General powers of City Commissioner of Finance.

In addition to the powers granted to the City Commissioner of Finance by any other law, he/she is hereby authorized and empowered:

A. 

To make, adopt and amend rules and regulations appropriate to the carrying out of this article and the purposes thereof.

B. 

To extend, for cause shown, the time of filing any return for a period not exceeding 30 days; and, for cause shown, to remit penalties but not interest computed at the rate of 1% per annum per month or fraction thereof during which a tax is unpaid although due; and to compromise disputed claims in connection with the taxes hereby imposed.

C. 

To request information from the New York State Department of Taxation and Finance or the Treasury Department of the United States relative to any person; and to afford information to such New York State Department of Taxation and Finance or such Treasury Department relative to any person, any other provision of this article to the contrary notwithstanding.

D. 

To delegate his/her functions hereunder to any employee or employees of the City of New Rochelle as the City Manager may approve.

E. 

To prescribe methods for determining the rents for occupancy and to determine the taxable and nontaxable rents.

F. 

To require any operator within the City to keep detailed records of the nature and type of hotel maintained, nature and type of service rendered, the rooms available and rooms occupied daily, leases or occupancy contracts or arrangements, rents received, charged and accrued, the names and addresses of the occupants, whether or not any occupancy is claimed to be subject to the tax imposed by this article, and to furnish such information upon request to the City Commissioner of Finance.

G. 

To assess, determine, revise and readjust the taxes imposed under this article.

H. 

To require any operator to submit with the return required hereunder a copy of any tax return for sales, occupancy or use taxes submitted to the New York State Department of Taxation and Finance or other instrumentality of the State of New York.