80-05 GRAND CENT. PARKWAY CORP. v. COMM'R OF FIN. OF THE CITY OF NEW YORK


191 A.D.2d 239 (1993)

595 N.Y.S.2d 401

80-05 Grand Central Parkway Corp., Appellant, v. Commissioner of Finance of the City of New York, Respondent

Appellate Division of the Supreme Court of the State of New York, First Department.

March 9, 1993


Our previous memorandum order on this appeal, which held that the Administrative Code provision under review was authorized by an earlier enabling act is hereby superceded. Upon reargument, we are persuaded that the 1980 enabling legislation cannot be construed to authorize the 1986 enactment. We agree that defendant exceeded its authority in promulgating paragraph (3) of section 11-2502 (a) of the Administrative Code by imposing a 5% tax on a reduced room rate, utilizing...

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