City Clerk s Office – Office Location & Hours, nyc office.#Nyc #office


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Nyc office

Nyc office

Nyc office

Nyc office

Nyc office

Nyc office

Nyc office

Nyc office

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Nyc office

Nyc office

Nyc office

Nyc office

Nyc office

Nyc office

Nyc office

Nyc office

Marriage Bureau Hours: 8:30 am to 3:45 pm, Monday through Friday

Lobbying Bureau Hours: 8:30 am to 4:30 pm, Monday Through Friday

141 Worth Street

New York, NY 10013

Subway: Brooklyn Bridge Station on the 4, 5, 6 lines; Park Place Station on the 2 3 lines; City Hall Station on the N R lines; Chambers Street Station on the A C lines

Buses: M1, M6, M15, M22, M103, B51, express buses serving City Hall area

Hours: 8:30 am to 4:00 pm, Monday through Friday

Supreme Court Building

851 Grand Concourse, Room B131

Subway: 161st Street-Yankee Stadium Station on the 4, B, D lines

Buses: Bx1, Bx6, Bx13

Hours: 8:30 am to 4:00 pm, Monday through Friday

Brooklyn Municipal Building

210 Joralemon Street, Room 205

Brooklyn, NY 11201

Subway: Borough Hall (Court Street) Station on the 2, 3, 4, 5, M, R lines

Buses: B25, B26, B37, B38, B41, B45, B51, B52, B54, B57, B61, B65, B67, B75, B103

Hours: 8:30 am to 3:45pm, Monday through Friday

Borough Hall Building

120-55 Queens Boulevard, Ground Floor, Room G-100

Kew Gardens, NY 11424

Subway: Kew Gardens-Union Turnpike Station on the E F lines

Buses: Q10, Q37, Q46, Q60, Q74

Staten Island Office

Hours: 8:30 am to 4:00 pm, Monday through Friday

Borough Hall Building

10 Richmond Terrace, Room 311, (please enter at the entrance located at the intersection of Hyatt Street and Stuyvesant Place).

Staten Island, NY 10301

Subway: St. George Station on the Staten Island Railway

Buses: Across from the Staten Island Ferry served by all buses serving the ferry

Nyc office

Carpet Cleaning, Rug Cleaning – New York Carpet Cleaning®, Inc, professional carpet cleaning nyc.#Professional #carpet #cleaning #nyc


Your Local Carpet Cleaning, Rug Cleaning, & Upholstery Cleaning Professionals

New York Carpet Cleaning,Inc. serves the greater New York areas, bringing our award-winning professional carpet cleaning, rug and upholstery cleaning services to our local communities.

When you need clean, you need New York Carpet Cleaning, Inc. As one of the leading carpet cleaning concerns in the New York Area, New York Carpet Cleaning brings quality cleaning services to every residential and commercial customer. Through our wide selection of services, which are designed to address virtually any personal or professional indoor cleaning need, our experienced technicians help every customer create the bright, vibrant indoor atmosphere that tells the world “These premises are well-cared for.” Regardless of the size of your project, our cleaning specialists will give your job the utmost professional attention, renewing the beauty of your space and restoring every room to its original brightness.

The many accounts we handle across our extensive New York and New Jersey service area let us deliver cleaner homes and business spaces to the residents and professionals in these communities, creating satisfied customers who are happy to use and recommend our services. No matter what your indoor cleaning or restoration need, you’ll find the friendly, high-quality service you seek at New York Carpet Cleaning Company.

Our flagship services — carpet cleaning, area rug cleaning, and upholstery cleaning

Award-Winning Carpet Cleaning Service in New York

For carpet cleaning company with an edge, give our extensively trained industry experts a try. You’ll be glad to discover, by the end of your service, that the right combination of training, experience, and the latest carpet cleaning equipment and protocols yield a top-notch finished job for you. We treat your carpets with the greatest of care, providing thorough dirt and spot removal while preserving the integrity of the carpet fibers. Our specialized cleaning solution penetrates deep down into your carpet’s fibers, loosening, lifting, and drawing out embedded soil. Special pH-balanced treatments are another key step in the process, which helps ensure a clean that lasts.

  • Professional carpet cleaning nycProfessional carpet cleaning nyc

    Quality Area Rug Cleaning with the Right Touch of TLC

    Your carpet isn’t the only item that receives special care at New York Carpet Cleaning Company. Our knowledgeable floor covering specialists also offer skilled servicing of area rugs of all types and materials. From synthetics to natural fibers and from modern, machine-made designs to your finest handmade Oriental, Persian, or heirloom pieces, your rugs are 100% safe with our experts. You can depend on them to be tough on dirt but easy on your rugs, giving them a thorough yet gentle cleaning. Our state-of-the-art rug cleaning facility is fully equipped to handle area rugs of all sizes, and we offer free pickup and delivery of your prized piece from your home or business to our facility and back. These are just a few of the ways we make it easier for you to have the clean, beautiful area rugs you love.

    Testimonial by Deborah M. About NY Carpet Cleaning Service.

  • Professional carpet cleaning nycProfessional carpet cleaning nyc

    Upholstery Cleaning: Expertise Makes the Difference

    There’s nothing like dull, dingy upholstery to cause those all-too-familiar feelings of unease to rise each time you entertain guests at home or attempt to create a professional impression around your business. Upholstery that has lost its bright, clean look places you at a distinct disadvantage in either of these situations. Yet, you needn’t battle these feelings of embarrassment any longer. Keeping your upholstery beautiful is one of the precise reasons New York Carpet Cleaning, Inc. exists, so rest assured that whenever you place your upholstered furnishings into our hands, you can expect to be delighted by the difference our skilled professionals will make.

    We also offer deep vacuuming services to help tide you over between upholstery cleaning and feature optional Scotchgard fabric protector to help your upholstery repel dirt and resist staining.

    Up-to-Date Cleaning Methods Equipment

    With every job we handle, we use the latest cleaning methods and supplies and state-of-the-art equipment. Your job is simply too important to us to skimp in any of these areas. Using the right cleaning supplies and equipment are an investment we make in providing the kind of service that keeps our customers coming back year after year. And our up-to-date cleaning methods demonstrate our commitment to doing the job right. The fact that we keep up with all the latest advances in our field means we are watching out for our clients and is also one significant reason we’ve won the awards we have for service excellence and carpet rug cleaning expertise.

    The Wide Array of Services That Helps Set Us Apart

    Our flagship services: carpet cleaning, area rug cleaning, and upholstery cleaning — are just the beginning. At New York Carpet Cleaning Company, we also offer a full lineup of additional services that help you keep your home or business sparkling clean and looking like new. To ensure that your cleaning needs are well-served, we offer the following residential and commercial cleaning and restoration services:

  • New York VoIP & PBX #voip #providers #nyc, #hosted #pbx #nyc, #voip #nyc, #nyc #pbx #phones, #voip #new #york, #new #york #voip


    New York VoIP And PBX

    If you run a company in New York City, it’s smart to have a business phone system for your company. That way, people can get in touch with your employees if they wish, and also order products over the phone. If you don’t deal with customers who do phone ordering, it’s still important for internal communications and for vendor, client, and all types of business relationships to have a VoIP. New York VoIP (Voice over Internet Protocol) phone providers bring Internet phones to your place of work, and many do the hosting themselves, so you don’t have to worry about the day-to-day operation of your business phone system.

    Especially in extreme business environments like Manhattan and New York, VoIP PBX (Private Branch Exchange, i.e. business telephone exchange systems ) services are important to keeping your business healthy. Unlike many traditional phone systems, VoIP systems are easy to install and maintain, eliminating the need to deal with the hassle of phone system failures. You also don’t have to figure out how to install complicated wiring for a hard-line phone systems, as VoIP is operated by your phone vendor, and doesn’t required extensive installation. If you’re interested in a VoIP, New York companies can help your business optimize your system for your business.

    VoIP providers, NYC and beyond, also make their systems adaptable for changing companies. When businesses decide to move offices after they have invested in VoIP providers, NYC businesses and other companies will find it easy to both scalability and portability, should your office move. VoIP-hosted PBX NYC companies can make it easy to add and remove numbers from a system, and even relocate to a different location without changing a thing. VoIP NYC companies can also save you money, as VoIP systems require only an Internet connection, not traditional phone service through a hard line.

    If you’re looking for a VoIP, NYC is filled with companies that offer great services . In a market with so many options, it’s important to make sure you’re getting exactly what you want in a VoIP. In NYC, PBX phones that use traditional hard lines often seem easier, since most buildings have phone lines. For many companies in NYC, PBX phones that run on traditional hard lines aren’t flexible enough, however. If the company decides to switch offices for some reason, or has remote employees, they’re stuck with what they have. If you go with a VoIP, NYC companies can help you maximize your return on the new phone system, and make sure it runs perfectly for your business. For companies that have VoIP systems, which are essentially Internet-hosted PBX, NYC employees can still be reached easily, whether they’re out of town for a wedding, or they’re working from home .

    2014-2017 All Rights Reserved.

    Pawn Shop NYC #pawn #gold, #pawn #shop, #pawn #shop #nyc, #pawn #watch, #pawn #diamond, #pawnbrokers


    Unlock the Value from Your Personal Assets

    Low interest loans on Gold, Watches, Diamonds Jewelry

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    Have A Luxury Watch?

    Rolex, Cartier, Patek Philippe, Breitling


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    High Ticket and Luxury Item Loans and Lines of Credit

    Read Our 5 Star Reviews Below

    NYC Location

    We are located at 30 West 47th St. 8th Floor in the heart of the Diamond District. We have been serving NYC, Brooklyn, Queens, The Bronx, Staten Island. Long Island and New Jersey for many years. We take care of our customers with great pride and try to stand out as one of the pawn shop in NYC for customer service.

    Low Rates

    We keep our interest rates extra low and have flexible terms when paying for your loan. We have a safe and discrete pawn shop in NYC and your transaction will be handled in a professional and secure manner. We truly care about our clients and offer the highest payouts and lowest interest rates guaranteed.

    Pawn Shop NYC

    We give loans for all types of jewelry including gold, silver, diamonds, coins, watches antique and estate jewelry. We have certified diamond gemologists and our watch team is second to none. We have a refinery on site and cut out the middleman when pawning or selling.

    Pawn Gold NYC

    We have low interest rates for pawning gold in NYC than anyone else. You can get full value of the gold value on loan with us compared to the other pawnbrokers in NYC we are the best. Whether your gold is broken, tangled, damaged or mangled we want it and will loan of its full value.

    Pawn Watch in NYC

    If you have a luxury watch that you would like to keep but need the money then look no further, we are highly specialized in dealing with the premiere luxury watch brands such as Rolex, Cartier, Breitling, Patek Phillipe, Panerai and more .

    Diamond Loans

    If you are in need of some fast cash and have a diamond engagement ring that you care about and want to keep and not sell, then pawning your diamonds is the best solution, you get the money you need, you pay back the loan with our ultra low and great terms and after its done you get your diamond back.

    Pawn Gold Coins

    We specialize in pawning coins. We are interested in all gold and silver coins in any denomination or from any country. We will loan based upon the value of your coin so the more rare it is the more you can get for it. We also want 1964 half dollars and junk silver coins.

    Part Time MBA Programs in New York, Noodle, nyc part time mba.#Nyc #part #time #mba


    Part Time MBA Programs in New York

    Main Search Results

    Discover and research 33 Part Time MBA Programs in New York. Browse by specialization, location, industry outcomes and get advice from experts on Noodle.

    New York University, Stern School of Business Part Time MBA

    At NYU Stern we believe in the tremendous potential of individuals to use business to solve global problems. Our vision is to develop people and ideas that transform 21st century challenges into opportunities to create value for business and society. . learn more

    Rensselaer Polytechnic Institute The Lally School of Management Part Time MBA

    Rensselaer s business school, the Lally School of Management, creates an experiential learning environment that challenges the highest quality students who have a passion for change and a curiosity for learning. The Rensselaer part-time MBA is an exciting program of study . learn more

    Fordham University Gabelli School of Business Part Time MBA

    Baruch College, Zicklin School of Business Part Time MBA

    The largest accredited collegiate school of business in the United States, Baruch’s Zicklin School of Business has earned a national and international reputation for excellence. In addition to a superb undergraduate business education, the Zicklin School offers an array of . learn more

    Nyc part time mba

    Rochester Institute of Technology, Saunders College of Business, Part Time MBA

    Experience a Masters of Business Administration (MBA) program unlike any other at Saunders College of Business. Saunders gives you the personalized attention you deserve, while tapping the resources of Rochester Institute of Technology that is #2 in producing STEM (Science, . learn more

    State University of New York (SUNY) University at Albany Part Time MBA

    University of Rochester, Simon Graduate School of Business Part Time MBA

    The Simon School of Business: Where academic excellence meets the spirit of innovation. Known worldwide for research and education in finance, Simon also provides an intimate setting where entrepreneurship, business analytics, accounting, and marketing flourish. Through guided instruction and hands-on . learn more

    St. John s University Tobin College of Business (Staten Island) Part Time MBA

    The MBA curriculum is designed to allow for innovative approaches to in-class learning and expands on the development of a real world skill-set that students can apply immediately to their emerging careers. Students must complete a minimum of 36 credits . learn more

    Clarkson University School of Business Administration Distance MBA

    Online MBA is a 42 credit program offering 2 concentration areas. One in Supply Chain Mangement and the other in Six Sigma. The program is part time and requires 1x per week live synchronous virtual classroom sessions online through Adobe . learn more

    University at Buffalo, School of Management Part Time MBA

    Since 1923, the University at Buffalo School of Management has built an impressive reputation as one of the best schools of business in the world. The comprehensive range of our academic portfolio, the expertise of our faculty and the worldwide . learn more

    Pace University, Lubin School of Business Part Time MBA

    Globally recognized and prestigiously accredited, the Lubin School of Business integrates New York City’s business world into the experienced-based education of its students implemented by the region’s largest co-op program, team-based learning, entrepreneurial thinking, and customized career guidance. Lubin is . learn more

    Mobile Application Development Company in New York NYC New Jersey NJ #mobile #app #developers #nyc



    Android Application Development

    It is common that most of the mobile app developers in NYC are able to develop superior quality Android apps. But, they forget to follow all the guidelines of the Google Play Store when developing an app. It results in the suspension of such apps from the Google Play Store. So, we develop your Android app following all the rules and regulations of the Google Play Store. Our Android app developers make the best use of the Android SDK platform and Android App Development tools to build secure and user-friendly Android apps.

    BlackBerry and Windows App Development

    BlackBerry is a highly secured mobile platform. So, thousands of businesses across the world still prefer BlackBerry when developing an enterprise app. On the other hand, Windows is a preferred option for both consumer and enterprise app development. Our dedicated Windows and BlackBerry app developers build robust and secured Windows and BlackBerry apps to streamline your business process. They are well-versed in using Windows Phone SDK, BlackBerry JDE, and BlackBerry Widget SDK tools.

    Result-oriented Strategy

    A great app starts with a great strategy. A great strategy for your app will be built upon five key aspects – your app development idea, your business objective, your customer intent, your competitor analysis and our innovative idea.

    Eye-catching Design

    The first impression is the best impression. If the first impression is not best, the rest would be a waste. But, we are always best in creating the best first impression. We craft eye-catching app design that people love to see again and again.

    Secure Development

    FuGenX owns the award-winning mobile app development team, who codify your idea with the highest level of agility to bring out amazing app. We deploy only well-versed app developers to develop your dream app.

    Error-free Testing

    To ensure your app development project is going on a right path, our skillful app tester’s work throughout the app development life cycle – from building test cases during design phase to heavy regression testing after the product is perfectly coded.

    NYC – s top performing arts high schools #music #production #schools #in #nyc


    These high schools require auditions for performing arts or portfolios for visual arts

    1. Fiorello H. LaGuardia High School of Music Art and Performing Arts

    100 Amsterdam Ave. Manhattan

    Admission: Audition; grades 85-100; state exams Levels: 2.3-4.5; attendance and punctuality
    Enrollment: 2,635
    Graduation rate: 97.4%
    College ready: 89.1%
    College enrollment: 84.6%
    % Taking SAT: 88.5
    Average total SAT score: 1,781
    # Taking AP tests: 513
    AP pass rate: 86%

    The “Fame!” school on the Upper West Side prepares teens talented in the arts for college — and many win top scholarships. Students take two to four periods a day in a specialty: art, drama, dance, music or technical theater. Near Lincoln Center, the building boasts two theaters; a concert hall; art, dance, music and recording studios, science and computer labs, and an art gallery. Among student productions: “Les Misérables,” “West Side Story,” “Hair,” “Ragtime” and “Hairspray.” Instructors include pros from the Philharmonic and Metropolitan Opera. Dozens of notable alums include Liza Minelli, Al Pacino, Nicki Minaj and Vanessa Williams. But a recent petition by students and parents complained that Principal Lisa Mars changed admission criteria to favor high grades, test scores and attendance — while the audition or art portfolio count for only 14 percent of admissions.

    2. Frank Sinatra School Of The Arts High School

    35-12 35th St. Queens

    Admission: audition; grades 75-100; state exams Levels: 2.2-4.5; attendance and punctuality
    Enrollment: 808
    Graduation rate: 94.8%
    College ready: 79.7%
    College enrollment: 95.8%
    % Taking SAT: 89.5
    Average total SAT score: 1,622
    # Taking AP tests: 75
    AP test rate: 66.7%

    Founded by Tony Bennett, this state-of-the-art Astoria school has a “dual-mission” arts and academics. Students can concentrate in dance, drama, instrumental music, vocal, fine art or film, taking 90- to 120-minute classes in their major and electives like stagecraft, musical theater and jazz band.

    Between rehearsals, concerts and shows, kids take at least three years of science, math, English and social studies, including AP and college classes.

    They also do arts-related internships, apprenticeships, cultural projects and community service. The school collaborates with many city arts institutions — and stars. Paul McCartney was a surprise guest musician in 2013. Bennett and Lady Gaga appeared in 2014.

    3. Talent Unlimited High School

    300 E. 68th St. Manhattan

    This small, tight-knit Upper East Side school features five programs — dance, drama, instrumental music, musical theater and vocal music along with high academic standards.
    Students get two periods of instruction in their majors each day. Top dancers spend three hours a day at the Ballet Hispanico dance company — and some have joined it.

    All students are encouraged to take four years of math and science. Artistic concepts and themes are integrated into classes. For instance, US history students saw “The Exonerated,” a play about innocents on death row; freshmen performed “Antigone” in global history.

    Students do internships with some of the city’s top arts organizations such as the Martha Graham Dance Center. Extras include Hip‑Hop, Improv Comedy and Gospel Choir.

    4. Professional Performing Arts High School

    328 W. 48th St. Manhattan

    Admission: Priority to continuing eighth graders, audition; grades 83-100; state exams Levels 2.2-4.5; attendance
    Enrollment: 536
    Graduation rate: 93.8%
    College ready: 48.5%
    College enrollment: 59.6%
    % Taking SAT: 72.2
    Average total SAT score: 1532
    # Taking AP tests: 37
    AP pass rate: 48.6%

    Conveniently just blocks from Broadway, this Hell’s Kitchen school counts Alicia Keys, Jesse Eisenberg, Claire Danes and Britney Spears among its glittering alums.

    It focuses on four programs: classical vocal music, dance, drama and musical theater.

    The musical-theater major accepts only 20 new students a year, and dance, the largest program, admits 35.

    Kids take academic classes in the morning and performance in the afternoon — but some parents have recently claimed that academics and scholarships are neglected in favor of splashy stage productions.

    Students with parts in Broadway, TV or film productions enjoy flexible schedules. Kids get instruction from world-renowned arts organizations like the Ailey School, Rosie’s Theater Kids and the School of American Ballet.

    About 13 percent of 11th- and 12th-graders take college classes at CUNY, Fordham, NYU and the New School.

    Other options:

    231-249 E. 56th St. Manhattan

    Students learn about all fields of commercial art such as graphic design, cartooning and fashion. Specialized tracks at this Midtown East school include film/video and architecture. A strong alumni association hosts events like Draw-A-Thons, and its members serve as role models, mentors and tutors.

    123 W. 43rd St. Manhattan

    This Theater District school gives classes in writing, production and movement, as well as providing four years of music and dance. Students stage about nine productions during the year. Applicants must audition in one of three performance fields: acting, music or dance. Grades and test scores are also considered.

    2780 Reservoir Ave. Bronx

    This Kingsbridge school’s award-winning musical groups include a Latin-jazz ensemble, a vocal-jazz ensemble and an acclaimed choir. Students can perform at places like Lincoln Center and Carnegie Hall.

    500 E. Fordham Rd, Bronx

    Like Talent Unlimited, this Belmont school offers a foundation in dance, drama, vocal music, instrumental music and studio art. It’s weak on academics, however.

    2225 Webster Ave. Bronx

    A middle and high school in the Fordham Heights section offers a close-knit, supportive environment for aspiring artists, musicians, singers, dancers and actors. Limited open seats for ninth grade. Auditions or visual-art portfolios are required.

    101 Park Ave. Brooklyn

    This sixth through 12th grades Fort Greene school offers classes in drama, chorus, dance and visual arts. It has a below-average 51 percent graduation rate, with 1 percent considered college-ready. The school has had some discipline problems. Auditions are required.

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    Divorce Attorney New York City – Best Family Court Lawyer NYC #divorce #attorney #new #york #city, #best #family #court #lawyer #nyc, #new #york #city #divorce #attorney, #best #family #lawyer #nyc


    Divorce Attorney New York City

    Elliot R. Polland has been a leading Divorce Attorney for New York City since 1968. Mr. Polland is the founder of The Law Offices of Elliot R. Polland, PLLC. which is located in mid-town Manhattan and residents of Long Island. Mr. Polland also maintains an office in Great Neck, NY providing the best family lawyer in nyc with courtroom experience servicing the citizens of New York, Queens, NY, Kings, NY, Bronx, NY, Nassau, NY, Westchester, NY, Richmond and Suffolk Counties.

    Mr. Polland is one of the best Family court lawyers in NYC, specializing in complex cases involving hidden assets and unreported income and has courtroom experience since 1968. He invites you to please feel free to call or use his “secure on-line” contact form and e-mail him, all in complete confidence and he will respond back to you promptly.

    Thank you for stopping by, and Mr. Polland looks forward to talking with you soon as we always provide a family lawyer NYC free consultation.

    Areas of Practice

    Elliot R. Polland

    260 Madison Avenue, 15th Floor
    New York, New York 10016

    (Phone) 212 455-0324
    (Fax) 212 448-0066
    (Cell) 516 606-2345

    Free Consultation Form

    Business Commercial Rent Tax #nyc #colocation


    Commercial Rent Tax (CRT)

    This tax is charged to tenants who occupy or use a property for commercial activity in Manhattan, south of 96th Street. You are subject to the Commercial Rent Tax if you rent space in this area for any trade, business, profession, or commercial activity, and:

    • it is located in the borough of Manhattan, south of the center line of 96th Street;
    • the annual or annualized gross rent paid is at least $250,000; and
      you do not meet any other exemption criteria, such as short rental periods, residential subtenants, use for theatrical productions, and not-for-profit status.

    Note: Tenants with annual taxable rents between $250,000 and $300,000 are eligible for a sliding-scale credit that partially offsets the tax.

    A “tenant” is someone who pays rent as a lessee, sub-lessee, licensee, or concessionaire. Tenant-shareholders in co-ops are included. You must also pay the Commercial Rent Tax if you:

    • Occupy space in buildings owned by spouses or parents;
    • Occupy space in buildings you own jointly with another person who is not your spouse or domestic partner;
    • Occupy space in buildings owned by corporations where you are an officer or shareholder;
    • Are a corporation, occupying space in a building that is owned by a subsidiary corporation or by a parent corporation; and
    • Are a corporation, occupying a space in a building owned by an officer or stockholder of the corporation.

    Tax Rates
    The tax rate is 6% of the base rent. All taxpayers are granted a 35% base rent reduction, which reduces the effective tax rate to 3.9%. In addition, you are allowed a tax credit if your annualized base rent before the 35% rent reduction is between $250,000 and $300,000. Be sure to review the instructions for Commercial Rent Tax for information about other types of deductions from base rent.

    Calculating Base Rent
    Rent paid by a tenant for each location
    – Rent received or due from a subtenant
    = Base Rent*

    *When the base rent is for less than one year (or for less than three months on a quarterly return), you must annualize it over the entire period of the return. The annualized base rent is used to determine the appropriate tax rate.

    Calculating Your Tax
    Use quarterly and annual Commercial Rent Tax returns to calculate the exact tax that you owe:

    • Calculate the base rent that is subject to the tax.
    • Subtract all permissible deductions, including those allowed under the Commercial Revitalization Program from the gross rent paid.
    • Apply the rent reduction percentage (35%).
    • If the property was not rented for every month of the return, annualize the amount from Step #1 over the entire period of the return. You can do this by dividing the base rent by the number of months rented, then multiplying by either 3 (quarterly return) or 12 (annual return).

    Determine the effective tax rate, 0% or 6%, using the amount from Step #1 (or the prorated amount for partial-period rentals from Step #2) and the chart on page 2 of the return.

    • Calculate the tax liability by applying the tax rate from Step #3 to the base rent amount from Step #1.

    If you rented more than one property in the part of Manhattan that is covered by the tax, repeat these four steps for each location to determine your total tax liability.

    If you rent more than one location in the same property, aggregate all locations to determine the base rent.

    Exemptions from this Tax
    You are not subject to the Commercial Rent Tax if:

    • Your annualized base rent is less than $250,000 before applying the 35% rent reduction and the NYC Commercial Revitalization Program special reduction. However, you are required to file a tax return if your annual gross rent paid is more than $200,000.
    • You are renting premises for 14 days or less during the tax year.
    • You are a Tenant who uses at least 75 percent of the floor space to rent to others for residential purposes. This does not include operators of hotels.
    • You are renting property for certain theatrical productions. The exemption will be for the first 52 weeks after the production begins.
    • You are a governmental body or a nonprofit religious, charitable, or educational organization. Other types of nonprofit organizations will be exempt as long as the property is not used for commercial purposes and they receive a written tax exemption from the Department of Finance.
    • You are located in the “World Trade Center Area.” Refer to the CR-A instructions for a detailed definition of this area’s boundaries
    • You occupy a property that is located in the Commercial Revitalization Program abatement zone and is being used for retail sales purposes.

    Filing Deadlines
    Every tenant must file an annual return on or before June 20 covering the prior year, from June 1 to May 31, unless both of the following are true:

    • The annual gross rent paid for any taxable premises (before deductions and reductions) is $200,000 or less; and
    • The rent received from any subtenant of the premises is $200,000 or less.

    Every tenant who is subject to tax for a period must also file a quarterly return.

    Legal Authority
    Title 11, Chapter 7, Administrative Code
    Enabling Act: Chapter 257 of the Laws of 1963

    Frequently Asked Questions

    What records related to Commercial Rent Tax should a taxpayer keep?
    Every landlord of taxable property and every tenant of taxable property must keep the following records:

    • Identification of each tenant or sub-tenant
    • The rent required to be paid
    • The rent paid and received
    • The location of each premises
    • The period of each occupancy
    • All leases or agreements that fix the rents required to be paid and/or the rights of the tenants

    Records must be available for examination upon request by the Department of Finance. Leases and agreements stating rents required to be paid and/or the rights of a tenant should be kept for a period of three years after the expiration of the lease. Other records must also be kept for a three-year period after the annual return is filed (unless written permission is granted to destroy them before that time).

    If a business ends during the year, what returns must I file?
    Your tax is due within twenty days after your business ends. The amount of tax due is measured by your base rent, including escalations and other charges normally payable to the landlord for the part of the tax year that you were doing business. If, under your lease, you are required to continue to pay rent, or if, for any reason, you continue to pay rent for the premises after business ends, you still must file the normally required returns.

    Are billboards subject to the Commercial Rent Tax?
    Yes, the rent paid with respect to a billboard is taxable under the CRT if the billboard is located in the borough of Manhattan, south of the center line of 96th Street; the annual or annualized gross rent paid is at least $250,000; and the tenant does not meet any other exemption criteria, such as short rental periods, residential subtenants, use for theatrical productions, and not-for-profit status. Download Update on Audit Issues concerning billboards .

    Optometrist in Austin, Cedar Park, Round Rock, Bee Cave, TX #best #lasik #nyc


    Optometrists in the Austin, TX Area

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    Happy Patients!!

    We Treat Every Patient as the Most Important Person in the World.™

    This is the trademarked philosophy that we were founded on in 1991 by Dr. J. R. Lacey. We still live by it everyday, every patient. That means you will not only be examined by dedicated professionals utilizing an extensive array of advanced, state-of-the-art instruments, but you will also be treated with the highest level of respect and courtesy by friendly professionals that realize you are the reason our company is in business.

    Providing your eye care is a privilege that we take very seriously. Come experience a new level of personal service that will keep you coming back! Thank you for allowing us to be your eye care provider.


    “After visiting several doctors’ offices over the last few weeks, this place was a breath of fresh air. The assistant at the front desk was beyond courteous, friendly, and engaging.

    I was seen very quickly by the doctor. She was very open, friendly, and extremely knowledgeable. Once it was over, I was given a copy of both my prescriptions as well as a 90 day window to come back should I need to for anything, free of charge.

    Being from NYC, most eye doctors acted as if it wasn’t your right to have your prescription so I was pleasantly surprised by this. All of this WITH free 90-day follow-up? This just doesn’t happen anymore. but it should. I highly recommend Master Eye Associates.”

    “The doctor has been very helpful and patient as I experimented with several contact lenses covered by my insurance. She told me which ones she thought were good brands and then ordered them in my prescription. She was happy to see me after each trial to hear my review and check the fit. She even gave me an extra pair of lenses when I told her I was traveling-in case I dropped or lost my only other pair. It took 3 visits for me to find the right ones-and I ended up picking the brand I had before! But there wasn’t a note of irritation in her voice. She was happy to help, listen to me and even give me insurance tips.

    Their online apt system is an added bonus because it makes it so easy to schedule.

    I also appreciate that they are open until 6 pm. Overall, I would definitely recommend Master Eye Associates.”

    “Doctor and staff were great, my wife and I were seen right away.

    The doctor performed a thorough examination and explained everything in detail. The doctor performed the exam, explained her findings and gave us our prescriptions.

    It was nice NOT to have the staff pressuring you to buy glasses from them. Since they don’t sell glasses, there was no high pressure sale tactics to endure.”