State Codes and Statutes

Statutes > New-york > Tax > Article-28 > Part-4 > 1134

§ 1134. Registration. (a) (1) (i) Every person required to collect any  tax  imposed by this article, other than a person who is a vendor solely  by reason of clause (D), (E) or (F) of  subparagraph  (i)  of  paragraph  eight  of subdivision (b) of section eleven hundred one of this article,  commencing business or opening a  new  place  of  business,  (ii)  every  person  purchasing  or  selling  tangible  personal  property for resale  commencing business or opening a new  place  of  business,  (iii)  every  person  selling  automotive  fuel including persons who or which are not  distributors, (iv) every person described in this subdivision who  takes  possession  of or pays for business assets under circumstances requiring  notification by such person to the commissioner pursuant to  subdivision  (c)  of  section  eleven  hundred  forty-one  of this chapter, (v) every  person selling cigarettes including persons who or which are not agents,  and (vi) every person described in subparagraph (i), (ii),  (iii),  (iv)  or  (v)  of  this  paragraph  or  every person who is a vendor solely by  reason of clause (D), (E) or (F) of subparagraph (i) of paragraph  eight  of  subdivision (b) of section eleven hundred one of this article who or  which has had its certificate of authority revoked under paragraph  four  of  this  subdivision, shall file with the commissioner a certificate of  registration, in a form prescribed by the commissioner, at least  twenty  days  prior to commencing business or opening a new place of business or  such purchasing, selling or taking of possession or  payment,  whichever  comes first. Every person who is a vendor solely by reason of clause (D)  of  subparagraph  (i)  of  paragraph eight of subdivision (b) of section  eleven hundred one of this article shall file with  the  commissioner  a  certificate  of registration, in a form prescribed by such commissioner,  within thirty days after the day on which the cumulative total number of  occasions that such person came into the state to  deliver  property  or  services, for the immediately preceding four quarterly periods ending on  the  last  day  of  February,  May, August and November, exceeds twelve.  Every person who  is  a  vendor  solely  by  reason  of  clause  (E)  of  subparagraph (i) of paragraph eight of subdivision (b) of section eleven  hundred  one  of  this  article  shall  file  with  the  commissioner  a  certificate of registration, in a form prescribed by such  commissioner,  within  thirty days after the day on which the cumulative total, for the  immediately preceding four quarterly periods ending on the last  day  of  February, May, August and November, of such person's gross receipts from  sales of property delivered in this state exceeds three hundred thousand  dollars  and  number of such sales exceeds one hundred. Every person who  is a vendor solely by reason  of  clause  (F)  of  subparagraph  (i)  of  paragraph eight of subdivision (b) of section eleven hundred one of this  article  shall file with the commissioner a certificate of registration,  in a form prescribed by such commissioner, within thirty days after  the  day  on which tangible personal property in which such person retains an  ownership interest is brought into this state by the person to whom such  property is sold, where the person to whom such property is sold becomes  or is a resident or uses such property in any manner in carrying  on  in  this  state  any  employment, trade, business or profession. Information  with respect to the notice requirements of a  purchaser,  transferee  or  assignee  and  such  person's  liability  pursuant  to the provisions of  subdivision (c) of section eleven  hundred  forty-one  of  this  chapter  shall  be  included in or accompany the certificate of registration form  furnished the applicant. The commissioner shall also include  with  such  information  furnished  to  each applicant general information about the  tax imposed under this article including information on  records  to  be  kept,  returns  and  payments, notification requirements and forms. Such  certificate of registration may be  amended  in  accordance  with  rules  promulgated by the commissioner.(2)  Except  as  otherwise provided in this section, the commissioner,  within five days after receipt of a certificate of registration filed as  provided for in paragraph one of this subdivision, shall issue,  without  charge,  to  each  registrant  a certificate of authority empowering the  registrant  to  collect  the  tax  and  a  duplicate  thereof  for  each  additional place of business of such  registrant.  Such  certificate  of  authority  may  be  issued  for  a specified term of not less than three  years, except that a certificate of authority issued to a  show  vendor,  entertainment  vendor  or temporary vendor may be issued for a specified  term of less than three years. Any certificate of authority referred  to  in  this  paragraph shall be subject to renewal in accordance with rules  promulgated by the commissioner. Whether  or  not  such  certificate  of  authority  is  issued  for  a  specified term, such certificate shall be  subject to suspension or revocation as provided  for  in  this  section.  Each certificate or duplicate shall state the place of business to which  it  is  applicable.  Such certificate of authority or duplicate shall be  prominently displayed in the place of  business  of  the  registrant  to  which  it  applies.  A  registrant  who  has  no  regular place of doing  business shall attach such  certificate  to  each  of  the  registrant's  carts,  stands, trucks or other merchandising devices. Such certificates  of  authority   and   any   duplicate   shall   be   nonassignable   and  nontransferable and shall be surrendered to the commissioner immediately  upon  the registrant's ceasing to do business at the place named (unless  the registrant amends the certificate of registration in accordance with  rules promulgated by  the  commissioner)  or  in  the  event  that  such  business never commenced.    (3) A person, other than one described in clauses (A), (B), and (C) of  subparagraph  (i)  of paragraph (8) of subdivision (b) of section eleven  hundred one, and other than one described in clause (D), (E) or  (F)  of  such  subparagraph who is required to file a certificate of registration  with the commissioner, but who makes sales to persons within  the  state  of  tangible  personal property or services, the use of which is subject  to tax under  this  article,  may  if  such  person  so  elects  file  a  certificate  of  registration  with  the  commissioner  who  may, in the  commissioner's  discretion  and  subject  to  such  conditions  as   the  commissioner may impose, issue to such person a certificate of authority  to collect the compensating use tax imposed by this article.    (4)  (A)  Where  a  person  who  holds  a certificate of authority (i)  willfully fails to file a report or return  required  by  this  article,  (ii)  willfully files, causes to be filed, gives or causes to be given a  report, return, certificate or affidavit  required  under  this  article  which  is  false, (iii) willfully fails to comply with the provisions of  paragraph two or three of subdivision  (e)  of  section  eleven  hundred  thirty-seven  of  this article, (iv) willfully fails to prepay, collect,  truthfully account for or pay over any tax imposed under this article or  pursuant to the authority of article twenty-nine of this chapter, or (v)  has been convicted  of  a  crime  provided  for  in  this  chapter,  the  commissioner may revoke or suspend such certificate of authority and all  duplicates  thereof. Provided, however, that the commissioner may revoke  or suspend a certificate of authority based on the grounds set forth  in  clause  (v)  of  this subparagraph only where the conviction referred to  occurred not more than one year prior  to  the  date  of  revocation  or  suspension.    (B)  Where  a  person  files  a  certificate  of  registration  for  a  certificate of authority under this subdivision and in considering  such  application  the  commissioner ascertains that (i) any tax imposed under  this chapter or any related statute,  as  defined  in  section  eighteen  hundred of this chapter, has been finally determined to be due from suchperson  and has not been paid in full, (ii) a tax due under this article  or any law, ordinance or resolution enacted pursuant to the authority of  article twenty-nine of this chapter has been finally  determined  to  be  due  from an officer, director, partner or employee of such person, and,  where such person is a limited  liability  company,  also  a  member  or  manager  of  such  person,  in  the  officer's,  director's,  partner's,  member's, manager's or employee's  capacity  as  a  person  required  to  collect  tax on behalf of such person or another person and has not been  paid, (iii) such person has been convicted of a crime  provided  for  in  this  chapter within one year from the date on which such certificate of  registration is filed, (iv) an officer, director, partner or employee of  such person, and, where such person is a limited liability company, also  a member or manager of such person, which  officer,  director,  partner,  member,  manager  or  employee  is  a  person required to collect tax on  behalf of such person filing a certificate of registration  has  in  the  officer's,  director's,  partner's,  member's,  manager's  or employee's  capacity as a person required to collect tax on behalf of such person or  of another person been convicted of a crime provided for in this chapter  within one year from the date on which such certificate of  registration  is filed, (v) a shareholder owning more than fifty percent of the number  of  shares  of stock of such person (where such person is a corporation)  entitling the holder thereof to vote for the election  of  directors  or  trustees, who owned more than fifty percent of the number of such shares  of another person (where such other person is a corporation) at the time  any  tax imposed under this chapter or any related statute as defined in  section eighteen hundred of this chapter was finally  determined  to  be  due  and  where  such tax has not been paid in full, or at the time such  other person was convicted of a  crime  provided  for  in  this  chapter  within  one year from the date on which such certificate of registration  is filed, or (vi) a certificate of authority issued to such  person  has  been revoked or suspended pursuant to subparagraph (A) of this paragraph  within  one year from the date on which such certificate of registration  is filed,  the  commissioner  may  refuse  to  issue  a  certificate  of  authority.    (C)  In  any  of  the  foregoing  instances where the commissioner may  suspend or revoke or refuse to issue a  certificate  of  authority,  the  commissioner may condition the retention or issuance of a certificate of  authority  upon the filing of a bond or the deposit of tax in the manner  provided in paragraph two or three of subdivision (e) of section  eleven  hundred thirty-seven.    (D)  Notice  of  proposed  revocation,  suspension or refusal to issue  shall be given to the person holding a certificate of  authority  issued  pursuant  to  this  subdivision  or  to  a  person  applying  for such a  certificate in the manner prescribed for a notice  of  determination  of  tax  and  all  the  provisions of this article applicable to a notice of  determination under section eleven hundred thirty-eight shall apply to a  notice issued pursuant to this paragraph, insofar as such provisions can  be made applicable to the notice authorized by this paragraph, with such  modifications as may be necessary in order to adapt the language of such  provisions to the notice authorized by this paragraph. In the case of  a  person  applying  for  a  certificate of authority, a notice of proposed  refusal  to  issue  shall  be  issued  within  five  days  after  timely  registration  pursuant to paragraph one of this subdivision. Upon timely  application therefor, a hearing shall be  scheduled,  and  within  three  months  from such application for hearing (determined with regard to any  postponements of any scheduled hearing or conference made at the request  of the applicant), the commissioner  shall  issue  either  a  notice  of  refusal  or  a  certificate  of  authority. If the commissioner fails toissue a notice of refusal within such three month period (or such period  as extended  pursuant  to  this  subdivision),  the  commissioner  shall  immediately  upon  the  conclusion of such period issue a certificate of  authority  to  the  applicant.  Such  notice  of  proposed revocation or  suspension must be given to such person within three years from the date  of the act or omission described in subparagraph (A) of this  paragraph,  except  that in the case of acts involving falsity or fraud, such notice  may be issued at any time. All of such notices shall contain a statement  advising the person to whom it is issued that the suspension, revocation  or refusal to issue may be challenged through a hearing process and that  the petition for such challenge must be filed with the division  of  tax  appeals within ninety days after the giving of such notice.    (E)  After  the  commissioner  has  suspended  or  revoked  a person's  certificate of authority, by a notice of suspension  or  revocation,  or  has refused to issue a certificate of authority, by a notice of refusal,  to  such  person  and  such decision has become final as provided for in  this paragraph, or after a person's certificate of authority has expired  and such person has failed to renew such certificate  or  obtain  a  new  certificate of authority, such person is prohibited from engaging in any  business in this state for which a certificate of authority is required.  If  despite  such  prohibition such person continues to be so engaged in  business, the commissioner may bring an action  to  enjoin  such  person  from so engaging in business.    (5)  If  the  commissioner  considers  it  necessary  for  the  proper  administration of the sales and use taxes and prepaid taxes  imposed  by  this  article  and  pursuant  to the authority of article twenty-nine of  this chapter, it may require every person under this section or  section  twelve  hundred  fifty-three  of this chapter who holds a certificate of  authority to file a new certificate of registration in such form and  at  such  time  as  the  commissioner  may  prescribe  and to surrender such  certificate of authority. The commissioner may require such  filing  and  such  surrender  not  more  often  than once every three years. Upon the  filing of such certificate of registration and  the  surrender  of  such  certificate of authority, the commissioner shall issue, within such time  as  the  commissioner  may  prescribe,  a  new certificate of authority,  without charge, to each registrant and  a  duplicate  thereof  for  each  additional place of business of such registrant.    (b)  (1)  Every  show  promoter  shall, at least ten days prior to the  opening of a show, file with the commissioner of taxation and finance  a  notice stating the location and dates of such show, in a form prescribed  by the commissioner of taxation and finance.    (2)  The  commissioner of taxation and finance shall, within five days  after the receipt of any  such  notice,  issue  to  the  show  promoter,  without  charge,  a  permit  to operate such show, except as provided by  paragraph five of this subdivision. No show promoter shall  rent,  lease  or  grant  a  license  to use space for a show or operate a show without  obtaining such permit. Such permit shall be prominently displayed at the  main entrance to the show. However, if a notice required under paragraph  one has been properly filed, and if a permit has not  been  received  by  the  show  promoter  prior  to the opening of the show, the requirements  contained in this subdivision with respect to obtaining  and  displaying  such  a  permit  shall  be deemed to have been complied with, unless and  until the show promoter receives  a  notice  from  the  commissioner  of  taxation  and finance, sent by registered or certified mail, denying the  application for a permit based on the existence of an  order  previously  issued  under paragraph five of this subdivision and in effect as of the  date of issuance of such notice denying the  application.  An  applicant  shall  have  a  right  to  a  hearing  in the division of tax appeals tocontest such a notice of denial. If a permit is received  after  a  show  has  commenced but before it has been terminated, the show promoter must  commence to display such permit as provided for in this paragraph.    (3)  Any  show  promoter  who is a "person required to collect any tax  imposed by this article" as defined in subdivision one of section eleven  hundred thirty-one, shall comply with all  of  the  provisions  of  this  article  relating  to such persons as well as with all of the provisions  of this article relating to show promoters.    (4) A show promoter shall not permit any person to display for sale or  to sell tangible personal property or services subject to tax at a  show  unless  such  person is registered under subdivision (a) of this section  and displays  his  certificate  of  authority  in  accordance  with  the  provisions of such subdivision.    (5) Any show promoter who fails to file a notice of a show, operates a  show  without a permit, fails to file a report of a show, files a report  which is wilfully false, or fails to comply with any provision contained  in this article or any regulation promulgated  by  the  commissioner  of  taxation and finance pertaining to shows shall, after an opportunity for  a  hearing  has  been  afforded,  be  subject  to  the revocation of all  existing permits issued, pursuant to this section, to  operate  a  show.  The commissioner of taxation and finance may, after an opportunity for a  hearing  has  been  afforded,  also  issue  an  order  denying such show  promoter a permit to operate a show for a period of not  more  than  six  months  from the date of such order. Such penalties shall be in addition  to any other penalties imposed under this chapter.    (c) (1) Every entertainment promoter of an entertainment event  shall,  at  least  twenty  days prior to the occurrence of such event, file with  the commissioner a notice and application for an entertainment  promoter  certificate,  stating  the  location  and  date of such event, in a form  prescribed by the commissioner. The commissioner shall, within ten  days  after  the  receipt  of  any  such  notice,  issue  to the entertainment  promoter, without charge, an entertainment promoter certificate. No such  promoter shall authorize an entertainment vendor to make sales  at  such  an  event  if  such  promoter  has  not  obtained such certificate. Such  certificate shall be prominently displayed at the main entrance  to  the  event.  However,  if  a  notice  required  under this paragraph has been  properly filed and if  a  certificate  has  not  been  received  by  the  entertainment  promoter  prior  to the commencement of the entertainment  event, the requirements contained in this subdivision  with  respect  to  obtaining and displaying such a certificate shall be deemed to have been  complied with, unless and until the entertainment promoter receives from  the  commissioner  a  notice,  which  shall  be  sent  by  registered or  certified mail, denying the application for a certificate based  on  the  existence  of  any  order previously issued pursuant to this subdivision  and in effect as of the date of issuance  of  such  notice  denying  the  application.  An  applicant  shall  have  a  right  to  a hearing in the  division of  tax  appeals  to  contest  such  notice  of  denial.  If  a  certificate  is  received after an entertainment event has commenced but  before it has ended, the entertainment promoter must commence to display  such certificate as provided for in this paragraph.    (2) An entertainment promoter shall not authorize any person  to  make  taxable  sales  of tangible personal property at the entertainment event  with respect to which he is an entertainment promoter unless such person  is registered under subdivision (a)  of  this  section  and  displays  a  certificate  of  authority  in  accordance  with  the provisions of such  subdivision.    (3) An entertainment promoter who is a "person required to collect any  tax imposed by this article" as defined in subdivision  one  of  sectioneleven  hundred  thirty-one,  shall comply with all of the provisions of  this article relating to such  persons  as  well  as  with  all  of  the  provisions of this article relating to entertainment promoters.    (4)  Any entertainment promoter who fails to comply with any provision  contained  in  this  article  or  any  regulation  prescribed   by   the  commissioner pertaining to an entertainment promoter's requirements with  respect to entertainment events, may, after an opportunity for a hearing  has  been  afforded,  be  subject  to  the  revocation  of  all existing  entertainment promoter certificates issued pursuant to this subdivision.  The commissioner may also, after an opportunity for a hearing  has  been  afforded,   issue  an  order  denying  such  entertainment  promoter  an  entertainment promoter certificate relating to any  entertainment  event  for a period of not more than six months from the date of such order.

State Codes and Statutes

Statutes > New-york > Tax > Article-28 > Part-4 > 1134

§ 1134. Registration. (a) (1) (i) Every person required to collect any  tax  imposed by this article, other than a person who is a vendor solely  by reason of clause (D), (E) or (F) of  subparagraph  (i)  of  paragraph  eight  of subdivision (b) of section eleven hundred one of this article,  commencing business or opening a  new  place  of  business,  (ii)  every  person  purchasing  or  selling  tangible  personal  property for resale  commencing business or opening a new  place  of  business,  (iii)  every  person  selling  automotive  fuel including persons who or which are not  distributors, (iv) every person described in this subdivision who  takes  possession  of or pays for business assets under circumstances requiring  notification by such person to the commissioner pursuant to  subdivision  (c)  of  section  eleven  hundred  forty-one  of this chapter, (v) every  person selling cigarettes including persons who or which are not agents,  and (vi) every person described in subparagraph (i), (ii),  (iii),  (iv)  or  (v)  of  this  paragraph  or  every person who is a vendor solely by  reason of clause (D), (E) or (F) of subparagraph (i) of paragraph  eight  of  subdivision (b) of section eleven hundred one of this article who or  which has had its certificate of authority revoked under paragraph  four  of  this  subdivision, shall file with the commissioner a certificate of  registration, in a form prescribed by the commissioner, at least  twenty  days  prior to commencing business or opening a new place of business or  such purchasing, selling or taking of possession or  payment,  whichever  comes first. Every person who is a vendor solely by reason of clause (D)  of  subparagraph  (i)  of  paragraph eight of subdivision (b) of section  eleven hundred one of this article shall file with  the  commissioner  a  certificate  of registration, in a form prescribed by such commissioner,  within thirty days after the day on which the cumulative total number of  occasions that such person came into the state to  deliver  property  or  services, for the immediately preceding four quarterly periods ending on  the  last  day  of  February,  May, August and November, exceeds twelve.  Every person who  is  a  vendor  solely  by  reason  of  clause  (E)  of  subparagraph (i) of paragraph eight of subdivision (b) of section eleven  hundred  one  of  this  article  shall  file  with  the  commissioner  a  certificate of registration, in a form prescribed by such  commissioner,  within  thirty days after the day on which the cumulative total, for the  immediately preceding four quarterly periods ending on the last  day  of  February, May, August and November, of such person's gross receipts from  sales of property delivered in this state exceeds three hundred thousand  dollars  and  number of such sales exceeds one hundred. Every person who  is a vendor solely by reason  of  clause  (F)  of  subparagraph  (i)  of  paragraph eight of subdivision (b) of section eleven hundred one of this  article  shall file with the commissioner a certificate of registration,  in a form prescribed by such commissioner, within thirty days after  the  day  on which tangible personal property in which such person retains an  ownership interest is brought into this state by the person to whom such  property is sold, where the person to whom such property is sold becomes  or is a resident or uses such property in any manner in carrying  on  in  this  state  any  employment, trade, business or profession. Information  with respect to the notice requirements of a  purchaser,  transferee  or  assignee  and  such  person's  liability  pursuant  to the provisions of  subdivision (c) of section eleven  hundred  forty-one  of  this  chapter  shall  be  included in or accompany the certificate of registration form  furnished the applicant. The commissioner shall also include  with  such  information  furnished  to  each applicant general information about the  tax imposed under this article including information on  records  to  be  kept,  returns  and  payments, notification requirements and forms. Such  certificate of registration may be  amended  in  accordance  with  rules  promulgated by the commissioner.(2)  Except  as  otherwise provided in this section, the commissioner,  within five days after receipt of a certificate of registration filed as  provided for in paragraph one of this subdivision, shall issue,  without  charge,  to  each  registrant  a certificate of authority empowering the  registrant  to  collect  the  tax  and  a  duplicate  thereof  for  each  additional place of business of such  registrant.  Such  certificate  of  authority  may  be  issued  for  a specified term of not less than three  years, except that a certificate of authority issued to a  show  vendor,  entertainment  vendor  or temporary vendor may be issued for a specified  term of less than three years. Any certificate of authority referred  to  in  this  paragraph shall be subject to renewal in accordance with rules  promulgated by the commissioner. Whether  or  not  such  certificate  of  authority  is  issued  for  a  specified term, such certificate shall be  subject to suspension or revocation as provided  for  in  this  section.  Each certificate or duplicate shall state the place of business to which  it  is  applicable.  Such certificate of authority or duplicate shall be  prominently displayed in the place of  business  of  the  registrant  to  which  it  applies.  A  registrant  who  has  no  regular place of doing  business shall attach such  certificate  to  each  of  the  registrant's  carts,  stands, trucks or other merchandising devices. Such certificates  of  authority   and   any   duplicate   shall   be   nonassignable   and  nontransferable and shall be surrendered to the commissioner immediately  upon  the registrant's ceasing to do business at the place named (unless  the registrant amends the certificate of registration in accordance with  rules promulgated by  the  commissioner)  or  in  the  event  that  such  business never commenced.    (3) A person, other than one described in clauses (A), (B), and (C) of  subparagraph  (i)  of paragraph (8) of subdivision (b) of section eleven  hundred one, and other than one described in clause (D), (E) or  (F)  of  such  subparagraph who is required to file a certificate of registration  with the commissioner, but who makes sales to persons within  the  state  of  tangible  personal property or services, the use of which is subject  to tax under  this  article,  may  if  such  person  so  elects  file  a  certificate  of  registration  with  the  commissioner  who  may, in the  commissioner's  discretion  and  subject  to  such  conditions  as   the  commissioner may impose, issue to such person a certificate of authority  to collect the compensating use tax imposed by this article.    (4)  (A)  Where  a  person  who  holds  a certificate of authority (i)  willfully fails to file a report or return  required  by  this  article,  (ii)  willfully files, causes to be filed, gives or causes to be given a  report, return, certificate or affidavit  required  under  this  article  which  is  false, (iii) willfully fails to comply with the provisions of  paragraph two or three of subdivision  (e)  of  section  eleven  hundred  thirty-seven  of  this article, (iv) willfully fails to prepay, collect,  truthfully account for or pay over any tax imposed under this article or  pursuant to the authority of article twenty-nine of this chapter, or (v)  has been convicted  of  a  crime  provided  for  in  this  chapter,  the  commissioner may revoke or suspend such certificate of authority and all  duplicates  thereof. Provided, however, that the commissioner may revoke  or suspend a certificate of authority based on the grounds set forth  in  clause  (v)  of  this subparagraph only where the conviction referred to  occurred not more than one year prior  to  the  date  of  revocation  or  suspension.    (B)  Where  a  person  files  a  certificate  of  registration  for  a  certificate of authority under this subdivision and in considering  such  application  the  commissioner ascertains that (i) any tax imposed under  this chapter or any related statute,  as  defined  in  section  eighteen  hundred of this chapter, has been finally determined to be due from suchperson  and has not been paid in full, (ii) a tax due under this article  or any law, ordinance or resolution enacted pursuant to the authority of  article twenty-nine of this chapter has been finally  determined  to  be  due  from an officer, director, partner or employee of such person, and,  where such person is a limited  liability  company,  also  a  member  or  manager  of  such  person,  in  the  officer's,  director's,  partner's,  member's, manager's or employee's  capacity  as  a  person  required  to  collect  tax on behalf of such person or another person and has not been  paid, (iii) such person has been convicted of a crime  provided  for  in  this  chapter within one year from the date on which such certificate of  registration is filed, (iv) an officer, director, partner or employee of  such person, and, where such person is a limited liability company, also  a member or manager of such person, which  officer,  director,  partner,  member,  manager  or  employee  is  a  person required to collect tax on  behalf of such person filing a certificate of registration  has  in  the  officer's,  director's,  partner's,  member's,  manager's  or employee's  capacity as a person required to collect tax on behalf of such person or  of another person been convicted of a crime provided for in this chapter  within one year from the date on which such certificate of  registration  is filed, (v) a shareholder owning more than fifty percent of the number  of  shares  of stock of such person (where such person is a corporation)  entitling the holder thereof to vote for the election  of  directors  or  trustees, who owned more than fifty percent of the number of such shares  of another person (where such other person is a corporation) at the time  any  tax imposed under this chapter or any related statute as defined in  section eighteen hundred of this chapter was finally  determined  to  be  due  and  where  such tax has not been paid in full, or at the time such  other person was convicted of a  crime  provided  for  in  this  chapter  within  one year from the date on which such certificate of registration  is filed, or (vi) a certificate of authority issued to such  person  has  been revoked or suspended pursuant to subparagraph (A) of this paragraph  within  one year from the date on which such certificate of registration  is filed,  the  commissioner  may  refuse  to  issue  a  certificate  of  authority.    (C)  In  any  of  the  foregoing  instances where the commissioner may  suspend or revoke or refuse to issue a  certificate  of  authority,  the  commissioner may condition the retention or issuance of a certificate of  authority  upon the filing of a bond or the deposit of tax in the manner  provided in paragraph two or three of subdivision (e) of section  eleven  hundred thirty-seven.    (D)  Notice  of  proposed  revocation,  suspension or refusal to issue  shall be given to the person holding a certificate of  authority  issued  pursuant  to  this  subdivision  or  to  a  person  applying  for such a  certificate in the manner prescribed for a notice  of  determination  of  tax  and  all  the  provisions of this article applicable to a notice of  determination under section eleven hundred thirty-eight shall apply to a  notice issued pursuant to this paragraph, insofar as such provisions can  be made applicable to the notice authorized by this paragraph, with such  modifications as may be necessary in order to adapt the language of such  provisions to the notice authorized by this paragraph. In the case of  a  person  applying  for  a  certificate of authority, a notice of proposed  refusal  to  issue  shall  be  issued  within  five  days  after  timely  registration  pursuant to paragraph one of this subdivision. Upon timely  application therefor, a hearing shall be  scheduled,  and  within  three  months  from such application for hearing (determined with regard to any  postponements of any scheduled hearing or conference made at the request  of the applicant), the commissioner  shall  issue  either  a  notice  of  refusal  or  a  certificate  of  authority. If the commissioner fails toissue a notice of refusal within such three month period (or such period  as extended  pursuant  to  this  subdivision),  the  commissioner  shall  immediately  upon  the  conclusion of such period issue a certificate of  authority  to  the  applicant.  Such  notice  of  proposed revocation or  suspension must be given to such person within three years from the date  of the act or omission described in subparagraph (A) of this  paragraph,  except  that in the case of acts involving falsity or fraud, such notice  may be issued at any time. All of such notices shall contain a statement  advising the person to whom it is issued that the suspension, revocation  or refusal to issue may be challenged through a hearing process and that  the petition for such challenge must be filed with the division  of  tax  appeals within ninety days after the giving of such notice.    (E)  After  the  commissioner  has  suspended  or  revoked  a person's  certificate of authority, by a notice of suspension  or  revocation,  or  has refused to issue a certificate of authority, by a notice of refusal,  to  such  person  and  such decision has become final as provided for in  this paragraph, or after a person's certificate of authority has expired  and such person has failed to renew such certificate  or  obtain  a  new  certificate of authority, such person is prohibited from engaging in any  business in this state for which a certificate of authority is required.  If  despite  such  prohibition such person continues to be so engaged in  business, the commissioner may bring an action  to  enjoin  such  person  from so engaging in business.    (5)  If  the  commissioner  considers  it  necessary  for  the  proper  administration of the sales and use taxes and prepaid taxes  imposed  by  this  article  and  pursuant  to the authority of article twenty-nine of  this chapter, it may require every person under this section or  section  twelve  hundred  fifty-three  of this chapter who holds a certificate of  authority to file a new certificate of registration in such form and  at  such  time  as  the  commissioner  may  prescribe  and to surrender such  certificate of authority. The commissioner may require such  filing  and  such  surrender  not  more  often  than once every three years. Upon the  filing of such certificate of registration and  the  surrender  of  such  certificate of authority, the commissioner shall issue, within such time  as  the  commissioner  may  prescribe,  a  new certificate of authority,  without charge, to each registrant and  a  duplicate  thereof  for  each  additional place of business of such registrant.    (b)  (1)  Every  show  promoter  shall, at least ten days prior to the  opening of a show, file with the commissioner of taxation and finance  a  notice stating the location and dates of such show, in a form prescribed  by the commissioner of taxation and finance.    (2)  The  commissioner of taxation and finance shall, within five days  after the receipt of any  such  notice,  issue  to  the  show  promoter,  without  charge,  a  permit  to operate such show, except as provided by  paragraph five of this subdivision. No show promoter shall  rent,  lease  or  grant  a  license  to use space for a show or operate a show without  obtaining such permit. Such permit shall be prominently displayed at the  main entrance to the show. However, if a notice required under paragraph  one has been properly filed, and if a permit has not  been  received  by  the  show  promoter  prior  to the opening of the show, the requirements  contained in this subdivision with respect to obtaining  and  displaying  such  a  permit  shall  be deemed to have been complied with, unless and  until the show promoter receives  a  notice  from  the  commissioner  of  taxation  and finance, sent by registered or certified mail, denying the  application for a permit based on the existence of an  order  previously  issued  under paragraph five of this subdivision and in effect as of the  date of issuance of such notice denying the  application.  An  applicant  shall  have  a  right  to  a  hearing  in the division of tax appeals tocontest such a notice of denial. If a permit is received  after  a  show  has  commenced but before it has been terminated, the show promoter must  commence to display such permit as provided for in this paragraph.    (3)  Any  show  promoter  who is a "person required to collect any tax  imposed by this article" as defined in subdivision one of section eleven  hundred thirty-one, shall comply with all  of  the  provisions  of  this  article  relating  to such persons as well as with all of the provisions  of this article relating to show promoters.    (4) A show promoter shall not permit any person to display for sale or  to sell tangible personal property or services subject to tax at a  show  unless  such  person is registered under subdivision (a) of this section  and displays  his  certificate  of  authority  in  accordance  with  the  provisions of such subdivision.    (5) Any show promoter who fails to file a notice of a show, operates a  show  without a permit, fails to file a report of a show, files a report  which is wilfully false, or fails to comply with any provision contained  in this article or any regulation promulgated  by  the  commissioner  of  taxation and finance pertaining to shows shall, after an opportunity for  a  hearing  has  been  afforded,  be  subject  to  the revocation of all  existing permits issued, pursuant to this section, to  operate  a  show.  The commissioner of taxation and finance may, after an opportunity for a  hearing  has  been  afforded,  also  issue  an  order  denying such show  promoter a permit to operate a show for a period of not  more  than  six  months  from the date of such order. Such penalties shall be in addition  to any other penalties imposed under this chapter.    (c) (1) Every entertainment promoter of an entertainment event  shall,  at  least  twenty  days prior to the occurrence of such event, file with  the commissioner a notice and application for an entertainment  promoter  certificate,  stating  the  location  and  date of such event, in a form  prescribed by the commissioner. The commissioner shall, within ten  days  after  the  receipt  of  any  such  notice,  issue  to the entertainment  promoter, without charge, an entertainment promoter certificate. No such  promoter shall authorize an entertainment vendor to make sales  at  such  an  event  if  such  promoter  has  not  obtained such certificate. Such  certificate shall be prominently displayed at the main entrance  to  the  event.  However,  if  a  notice  required  under this paragraph has been  properly filed and if  a  certificate  has  not  been  received  by  the  entertainment  promoter  prior  to the commencement of the entertainment  event, the requirements contained in this subdivision  with  respect  to  obtaining and displaying such a certificate shall be deemed to have been  complied with, unless and until the entertainment promoter receives from  the  commissioner  a  notice,  which  shall  be  sent  by  registered or  certified mail, denying the application for a certificate based  on  the  existence  of  any  order previously issued pursuant to this subdivision  and in effect as of the date of issuance  of  such  notice  denying  the  application.  An  applicant  shall  have  a  right  to  a hearing in the  division of  tax  appeals  to  contest  such  notice  of  denial.  If  a  certificate  is  received after an entertainment event has commenced but  before it has ended, the entertainment promoter must commence to display  such certificate as provided for in this paragraph.    (2) An entertainment promoter shall not authorize any person  to  make  taxable  sales  of tangible personal property at the entertainment event  with respect to which he is an entertainment promoter unless such person  is registered under subdivision (a)  of  this  section  and  displays  a  certificate  of  authority  in  accordance  with  the provisions of such  subdivision.    (3) An entertainment promoter who is a "person required to collect any  tax imposed by this article" as defined in subdivision  one  of  sectioneleven  hundred  thirty-one,  shall comply with all of the provisions of  this article relating to such  persons  as  well  as  with  all  of  the  provisions of this article relating to entertainment promoters.    (4)  Any entertainment promoter who fails to comply with any provision  contained  in  this  article  or  any  regulation  prescribed   by   the  commissioner pertaining to an entertainment promoter's requirements with  respect to entertainment events, may, after an opportunity for a hearing  has  been  afforded,  be  subject  to  the  revocation  of  all existing  entertainment promoter certificates issued pursuant to this subdivision.  The commissioner may also, after an opportunity for a hearing  has  been  afforded,   issue  an  order  denying  such  entertainment  promoter  an  entertainment promoter certificate relating to any  entertainment  event  for a period of not more than six months from the date of such order.

State Codes and Statutes

State Codes and Statutes

Statutes > New-york > Tax > Article-28 > Part-4 > 1134

§ 1134. Registration. (a) (1) (i) Every person required to collect any  tax  imposed by this article, other than a person who is a vendor solely  by reason of clause (D), (E) or (F) of  subparagraph  (i)  of  paragraph  eight  of subdivision (b) of section eleven hundred one of this article,  commencing business or opening a  new  place  of  business,  (ii)  every  person  purchasing  or  selling  tangible  personal  property for resale  commencing business or opening a new  place  of  business,  (iii)  every  person  selling  automotive  fuel including persons who or which are not  distributors, (iv) every person described in this subdivision who  takes  possession  of or pays for business assets under circumstances requiring  notification by such person to the commissioner pursuant to  subdivision  (c)  of  section  eleven  hundred  forty-one  of this chapter, (v) every  person selling cigarettes including persons who or which are not agents,  and (vi) every person described in subparagraph (i), (ii),  (iii),  (iv)  or  (v)  of  this  paragraph  or  every person who is a vendor solely by  reason of clause (D), (E) or (F) of subparagraph (i) of paragraph  eight  of  subdivision (b) of section eleven hundred one of this article who or  which has had its certificate of authority revoked under paragraph  four  of  this  subdivision, shall file with the commissioner a certificate of  registration, in a form prescribed by the commissioner, at least  twenty  days  prior to commencing business or opening a new place of business or  such purchasing, selling or taking of possession or  payment,  whichever  comes first. Every person who is a vendor solely by reason of clause (D)  of  subparagraph  (i)  of  paragraph eight of subdivision (b) of section  eleven hundred one of this article shall file with  the  commissioner  a  certificate  of registration, in a form prescribed by such commissioner,  within thirty days after the day on which the cumulative total number of  occasions that such person came into the state to  deliver  property  or  services, for the immediately preceding four quarterly periods ending on  the  last  day  of  February,  May, August and November, exceeds twelve.  Every person who  is  a  vendor  solely  by  reason  of  clause  (E)  of  subparagraph (i) of paragraph eight of subdivision (b) of section eleven  hundred  one  of  this  article  shall  file  with  the  commissioner  a  certificate of registration, in a form prescribed by such  commissioner,  within  thirty days after the day on which the cumulative total, for the  immediately preceding four quarterly periods ending on the last  day  of  February, May, August and November, of such person's gross receipts from  sales of property delivered in this state exceeds three hundred thousand  dollars  and  number of such sales exceeds one hundred. Every person who  is a vendor solely by reason  of  clause  (F)  of  subparagraph  (i)  of  paragraph eight of subdivision (b) of section eleven hundred one of this  article  shall file with the commissioner a certificate of registration,  in a form prescribed by such commissioner, within thirty days after  the  day  on which tangible personal property in which such person retains an  ownership interest is brought into this state by the person to whom such  property is sold, where the person to whom such property is sold becomes  or is a resident or uses such property in any manner in carrying  on  in  this  state  any  employment, trade, business or profession. Information  with respect to the notice requirements of a  purchaser,  transferee  or  assignee  and  such  person's  liability  pursuant  to the provisions of  subdivision (c) of section eleven  hundred  forty-one  of  this  chapter  shall  be  included in or accompany the certificate of registration form  furnished the applicant. The commissioner shall also include  with  such  information  furnished  to  each applicant general information about the  tax imposed under this article including information on  records  to  be  kept,  returns  and  payments, notification requirements and forms. Such  certificate of registration may be  amended  in  accordance  with  rules  promulgated by the commissioner.(2)  Except  as  otherwise provided in this section, the commissioner,  within five days after receipt of a certificate of registration filed as  provided for in paragraph one of this subdivision, shall issue,  without  charge,  to  each  registrant  a certificate of authority empowering the  registrant  to  collect  the  tax  and  a  duplicate  thereof  for  each  additional place of business of such  registrant.  Such  certificate  of  authority  may  be  issued  for  a specified term of not less than three  years, except that a certificate of authority issued to a  show  vendor,  entertainment  vendor  or temporary vendor may be issued for a specified  term of less than three years. Any certificate of authority referred  to  in  this  paragraph shall be subject to renewal in accordance with rules  promulgated by the commissioner. Whether  or  not  such  certificate  of  authority  is  issued  for  a  specified term, such certificate shall be  subject to suspension or revocation as provided  for  in  this  section.  Each certificate or duplicate shall state the place of business to which  it  is  applicable.  Such certificate of authority or duplicate shall be  prominently displayed in the place of  business  of  the  registrant  to  which  it  applies.  A  registrant  who  has  no  regular place of doing  business shall attach such  certificate  to  each  of  the  registrant's  carts,  stands, trucks or other merchandising devices. Such certificates  of  authority   and   any   duplicate   shall   be   nonassignable   and  nontransferable and shall be surrendered to the commissioner immediately  upon  the registrant's ceasing to do business at the place named (unless  the registrant amends the certificate of registration in accordance with  rules promulgated by  the  commissioner)  or  in  the  event  that  such  business never commenced.    (3) A person, other than one described in clauses (A), (B), and (C) of  subparagraph  (i)  of paragraph (8) of subdivision (b) of section eleven  hundred one, and other than one described in clause (D), (E) or  (F)  of  such  subparagraph who is required to file a certificate of registration  with the commissioner, but who makes sales to persons within  the  state  of  tangible  personal property or services, the use of which is subject  to tax under  this  article,  may  if  such  person  so  elects  file  a  certificate  of  registration  with  the  commissioner  who  may, in the  commissioner's  discretion  and  subject  to  such  conditions  as   the  commissioner may impose, issue to such person a certificate of authority  to collect the compensating use tax imposed by this article.    (4)  (A)  Where  a  person  who  holds  a certificate of authority (i)  willfully fails to file a report or return  required  by  this  article,  (ii)  willfully files, causes to be filed, gives or causes to be given a  report, return, certificate or affidavit  required  under  this  article  which  is  false, (iii) willfully fails to comply with the provisions of  paragraph two or three of subdivision  (e)  of  section  eleven  hundred  thirty-seven  of  this article, (iv) willfully fails to prepay, collect,  truthfully account for or pay over any tax imposed under this article or  pursuant to the authority of article twenty-nine of this chapter, or (v)  has been convicted  of  a  crime  provided  for  in  this  chapter,  the  commissioner may revoke or suspend such certificate of authority and all  duplicates  thereof. Provided, however, that the commissioner may revoke  or suspend a certificate of authority based on the grounds set forth  in  clause  (v)  of  this subparagraph only where the conviction referred to  occurred not more than one year prior  to  the  date  of  revocation  or  suspension.    (B)  Where  a  person  files  a  certificate  of  registration  for  a  certificate of authority under this subdivision and in considering  such  application  the  commissioner ascertains that (i) any tax imposed under  this chapter or any related statute,  as  defined  in  section  eighteen  hundred of this chapter, has been finally determined to be due from suchperson  and has not been paid in full, (ii) a tax due under this article  or any law, ordinance or resolution enacted pursuant to the authority of  article twenty-nine of this chapter has been finally  determined  to  be  due  from an officer, director, partner or employee of such person, and,  where such person is a limited  liability  company,  also  a  member  or  manager  of  such  person,  in  the  officer's,  director's,  partner's,  member's, manager's or employee's  capacity  as  a  person  required  to  collect  tax on behalf of such person or another person and has not been  paid, (iii) such person has been convicted of a crime  provided  for  in  this  chapter within one year from the date on which such certificate of  registration is filed, (iv) an officer, director, partner or employee of  such person, and, where such person is a limited liability company, also  a member or manager of such person, which  officer,  director,  partner,  member,  manager  or  employee  is  a  person required to collect tax on  behalf of such person filing a certificate of registration  has  in  the  officer's,  director's,  partner's,  member's,  manager's  or employee's  capacity as a person required to collect tax on behalf of such person or  of another person been convicted of a crime provided for in this chapter  within one year from the date on which such certificate of  registration  is filed, (v) a shareholder owning more than fifty percent of the number  of  shares  of stock of such person (where such person is a corporation)  entitling the holder thereof to vote for the election  of  directors  or  trustees, who owned more than fifty percent of the number of such shares  of another person (where such other person is a corporation) at the time  any  tax imposed under this chapter or any related statute as defined in  section eighteen hundred of this chapter was finally  determined  to  be  due  and  where  such tax has not been paid in full, or at the time such  other person was convicted of a  crime  provided  for  in  this  chapter  within  one year from the date on which such certificate of registration  is filed, or (vi) a certificate of authority issued to such  person  has  been revoked or suspended pursuant to subparagraph (A) of this paragraph  within  one year from the date on which such certificate of registration  is filed,  the  commissioner  may  refuse  to  issue  a  certificate  of  authority.    (C)  In  any  of  the  foregoing  instances where the commissioner may  suspend or revoke or refuse to issue a  certificate  of  authority,  the  commissioner may condition the retention or issuance of a certificate of  authority  upon the filing of a bond or the deposit of tax in the manner  provided in paragraph two or three of subdivision (e) of section  eleven  hundred thirty-seven.    (D)  Notice  of  proposed  revocation,  suspension or refusal to issue  shall be given to the person holding a certificate of  authority  issued  pursuant  to  this  subdivision  or  to  a  person  applying  for such a  certificate in the manner prescribed for a notice  of  determination  of  tax  and  all  the  provisions of this article applicable to a notice of  determination under section eleven hundred thirty-eight shall apply to a  notice issued pursuant to this paragraph, insofar as such provisions can  be made applicable to the notice authorized by this paragraph, with such  modifications as may be necessary in order to adapt the language of such  provisions to the notice authorized by this paragraph. In the case of  a  person  applying  for  a  certificate of authority, a notice of proposed  refusal  to  issue  shall  be  issued  within  five  days  after  timely  registration  pursuant to paragraph one of this subdivision. Upon timely  application therefor, a hearing shall be  scheduled,  and  within  three  months  from such application for hearing (determined with regard to any  postponements of any scheduled hearing or conference made at the request  of the applicant), the commissioner  shall  issue  either  a  notice  of  refusal  or  a  certificate  of  authority. If the commissioner fails toissue a notice of refusal within such three month period (or such period  as extended  pursuant  to  this  subdivision),  the  commissioner  shall  immediately  upon  the  conclusion of such period issue a certificate of  authority  to  the  applicant.  Such  notice  of  proposed revocation or  suspension must be given to such person within three years from the date  of the act or omission described in subparagraph (A) of this  paragraph,  except  that in the case of acts involving falsity or fraud, such notice  may be issued at any time. All of such notices shall contain a statement  advising the person to whom it is issued that the suspension, revocation  or refusal to issue may be challenged through a hearing process and that  the petition for such challenge must be filed with the division  of  tax  appeals within ninety days after the giving of such notice.    (E)  After  the  commissioner  has  suspended  or  revoked  a person's  certificate of authority, by a notice of suspension  or  revocation,  or  has refused to issue a certificate of authority, by a notice of refusal,  to  such  person  and  such decision has become final as provided for in  this paragraph, or after a person's certificate of authority has expired  and such person has failed to renew such certificate  or  obtain  a  new  certificate of authority, such person is prohibited from engaging in any  business in this state for which a certificate of authority is required.  If  despite  such  prohibition such person continues to be so engaged in  business, the commissioner may bring an action  to  enjoin  such  person  from so engaging in business.    (5)  If  the  commissioner  considers  it  necessary  for  the  proper  administration of the sales and use taxes and prepaid taxes  imposed  by  this  article  and  pursuant  to the authority of article twenty-nine of  this chapter, it may require every person under this section or  section  twelve  hundred  fifty-three  of this chapter who holds a certificate of  authority to file a new certificate of registration in such form and  at  such  time  as  the  commissioner  may  prescribe  and to surrender such  certificate of authority. The commissioner may require such  filing  and  such  surrender  not  more  often  than once every three years. Upon the  filing of such certificate of registration and  the  surrender  of  such  certificate of authority, the commissioner shall issue, within such time  as  the  commissioner  may  prescribe,  a  new certificate of authority,  without charge, to each registrant and  a  duplicate  thereof  for  each  additional place of business of such registrant.    (b)  (1)  Every  show  promoter  shall, at least ten days prior to the  opening of a show, file with the commissioner of taxation and finance  a  notice stating the location and dates of such show, in a form prescribed  by the commissioner of taxation and finance.    (2)  The  commissioner of taxation and finance shall, within five days  after the receipt of any  such  notice,  issue  to  the  show  promoter,  without  charge,  a  permit  to operate such show, except as provided by  paragraph five of this subdivision. No show promoter shall  rent,  lease  or  grant  a  license  to use space for a show or operate a show without  obtaining such permit. Such permit shall be prominently displayed at the  main entrance to the show. However, if a notice required under paragraph  one has been properly filed, and if a permit has not  been  received  by  the  show  promoter  prior  to the opening of the show, the requirements  contained in this subdivision with respect to obtaining  and  displaying  such  a  permit  shall  be deemed to have been complied with, unless and  until the show promoter receives  a  notice  from  the  commissioner  of  taxation  and finance, sent by registered or certified mail, denying the  application for a permit based on the existence of an  order  previously  issued  under paragraph five of this subdivision and in effect as of the  date of issuance of such notice denying the  application.  An  applicant  shall  have  a  right  to  a  hearing  in the division of tax appeals tocontest such a notice of denial. If a permit is received  after  a  show  has  commenced but before it has been terminated, the show promoter must  commence to display such permit as provided for in this paragraph.    (3)  Any  show  promoter  who is a "person required to collect any tax  imposed by this article" as defined in subdivision one of section eleven  hundred thirty-one, shall comply with all  of  the  provisions  of  this  article  relating  to such persons as well as with all of the provisions  of this article relating to show promoters.    (4) A show promoter shall not permit any person to display for sale or  to sell tangible personal property or services subject to tax at a  show  unless  such  person is registered under subdivision (a) of this section  and displays  his  certificate  of  authority  in  accordance  with  the  provisions of such subdivision.    (5) Any show promoter who fails to file a notice of a show, operates a  show  without a permit, fails to file a report of a show, files a report  which is wilfully false, or fails to comply with any provision contained  in this article or any regulation promulgated  by  the  commissioner  of  taxation and finance pertaining to shows shall, after an opportunity for  a  hearing  has  been  afforded,  be  subject  to  the revocation of all  existing permits issued, pursuant to this section, to  operate  a  show.  The commissioner of taxation and finance may, after an opportunity for a  hearing  has  been  afforded,  also  issue  an  order  denying such show  promoter a permit to operate a show for a period of not  more  than  six  months  from the date of such order. Such penalties shall be in addition  to any other penalties imposed under this chapter.    (c) (1) Every entertainment promoter of an entertainment event  shall,  at  least  twenty  days prior to the occurrence of such event, file with  the commissioner a notice and application for an entertainment  promoter  certificate,  stating  the  location  and  date of such event, in a form  prescribed by the commissioner. The commissioner shall, within ten  days  after  the  receipt  of  any  such  notice,  issue  to the entertainment  promoter, without charge, an entertainment promoter certificate. No such  promoter shall authorize an entertainment vendor to make sales  at  such  an  event  if  such  promoter  has  not  obtained such certificate. Such  certificate shall be prominently displayed at the main entrance  to  the  event.  However,  if  a  notice  required  under this paragraph has been  properly filed and if  a  certificate  has  not  been  received  by  the  entertainment  promoter  prior  to the commencement of the entertainment  event, the requirements contained in this subdivision  with  respect  to  obtaining and displaying such a certificate shall be deemed to have been  complied with, unless and until the entertainment promoter receives from  the  commissioner  a  notice,  which  shall  be  sent  by  registered or  certified mail, denying the application for a certificate based  on  the  existence  of  any  order previously issued pursuant to this subdivision  and in effect as of the date of issuance  of  such  notice  denying  the  application.  An  applicant  shall  have  a  right  to  a hearing in the  division of  tax  appeals  to  contest  such  notice  of  denial.  If  a  certificate  is  received after an entertainment event has commenced but  before it has ended, the entertainment promoter must commence to display  such certificate as provided for in this paragraph.    (2) An entertainment promoter shall not authorize any person  to  make  taxable  sales  of tangible personal property at the entertainment event  with respect to which he is an entertainment promoter unless such person  is registered under subdivision (a)  of  this  section  and  displays  a  certificate  of  authority  in  accordance  with  the provisions of such  subdivision.    (3) An entertainment promoter who is a "person required to collect any  tax imposed by this article" as defined in subdivision  one  of  sectioneleven  hundred  thirty-one,  shall comply with all of the provisions of  this article relating to such  persons  as  well  as  with  all  of  the  provisions of this article relating to entertainment promoters.    (4)  Any entertainment promoter who fails to comply with any provision  contained  in  this  article  or  any  regulation  prescribed   by   the  commissioner pertaining to an entertainment promoter's requirements with  respect to entertainment events, may, after an opportunity for a hearing  has  been  afforded,  be  subject  to  the  revocation  of  all existing  entertainment promoter certificates issued pursuant to this subdivision.  The commissioner may also, after an opportunity for a hearing  has  been  afforded,   issue  an  order  denying  such  entertainment  promoter  an  entertainment promoter certificate relating to any  entertainment  event  for a period of not more than six months from the date of such order.