In re Perk Development Corporation

Appeal from a decision of the Unemployment Insurance Appeal Board, filed August 31, 1995, which assessed Perk Development Corporation for unemployment insurance contributions at the delinquency tax rate.

Perk Development Corporation is a corporation which oper*778ates restaurants, shopping centers, hotels and apartment complexes. Perk’s controller failed to file a payroll report for the third quarter of 1993 and, as a result, Perk was assessed unemployment insurance contributions at the delinquency tax rate pursuant to Labor Law § 581 (2) (b). Perk argues that the delinquency tax rate is not a…