{
  "data": "http://www.opendatacache.com/data.ny.gov/api/views/5g2s-tnb7/rows.csv", 
  "description": "The Department of Taxation and Finance administers the statewide New York State general retail sales and compensating use tax, as well as any general retail sales and compensating use tax imposed by a county or municipality in New York State. In addition, the Department administers any taxes imposed on consumer utilities services and other special taxes on selected commodities and services by municipalities and city school districts. This data set presents information on the amount of the distribution of these taxes back to the appropriate taxing jurisdictions during the ten most recent state fiscal years ended March 31. The state\u2019s sales tax is distributed to the state during the same month of collection. Generally, all local sales taxes collected are distributed back to the appropriate taxing jurisdiction in the month subsequent to collection. A large majority of the distributions reflect collections from taxable sales reported and remitted during the preceding month. However, the net distributions also include adjustments for prior taxable sales periods resulting from resolving returns processing exception issues, and are also affected by timing of remittances by sales tax vendors as determined by their annual amount of taxable sales. Local taxing jurisdictions\u2019 fiscal years are not identical to the state fiscal year. Distribution information in this data set is presented by state fiscal year to be consistent with other state tax collection information presented in the Annual Statistical Report of New York State Tax Collections. The sales tax distribution information in this data set can be found in this publication.", 
  "maintainer": {
    "@id": "https://github.com/talos/docker4data"
  }, 
  "metadata": {
    "attribution": "New York State Department of Taxation and Finance", 
    "category": "Government & Finance", 
    "description": "The Department of Taxation and Finance administers the statewide New York State general retail sales and compensating use tax, as well as any general retail sales and compensating use tax imposed by a county or municipality in New York State. In addition, the Department administers any taxes imposed on consumer utilities services and other special taxes on selected commodities and services by municipalities and city school districts. This data set presents information on the amount of the distribution of these taxes back to the appropriate taxing jurisdictions during the ten most recent state fiscal years ended March 31. The state\u2019s sales tax is distributed to the state during the same month of collection. Generally, all local sales taxes collected are distributed back to the appropriate taxing jurisdiction in the month subsequent to collection. A large majority of the distributions reflect collections from taxable sales reported and remitted during the preceding month. However, the net distributions also include adjustments for prior taxable sales periods resulting from resolving returns processing exception issues, and are also affected by timing of remittances by sales tax vendors as determined by their annual amount of taxable sales. Local taxing jurisdictions\u2019 fiscal years are not identical to the state fiscal year. Distribution information in this data set is presented by state fiscal year to be consistent with other state tax collection information presented in the Annual Statistical Report of New York State Tax Collections. The sales tax distribution information in this data set can be found in this publication.", 
    "socrata": {
      "@id": "http://www.opendatacache.com/data.ny.gov/api/views/5g2s-tnb7.json"
    }
  }, 
  "name": "State and Local Sales Tax Distributions: Beginning Fiscal Year Ended March 31, 2003", 
  "schema": "socrata/data.ny.gov", 
  "status": "needs review", 
  "table": "state_and_local_sales_tax_distributions_beginning_fiscal_year_ended_march_31_2003"
}