Carey Transportation, Inc. v. Perrotta

In this article 78 proceeding petitioner, Carey Transportation, Inc., seeks to annul a determination of respondent Finance Administrator of the City of New York denying Carey’s claim for a refund of $4,583.36 paid under title Q *148(Q41-1.0 to and including Q41-18.0) of chapter 41 of the Administrative Code of the City of New York (“ City Utility Tax Law ”) which provides for a tax of 1% of the gross operating revenues derived from the operation of omnibuses carrying more than seven persons operating wholely within the City of New York during the period from September 1, 1956 to and including…