1.  "Department" shall mean the Westchester County Department of Weights and Measures.

2.  "Refund Anticipation Loan" means any loan a taxpayer may receive against his or her anticipated income tax refund.

3.  "Tax preparer or "preparer" means a person, partnership, corporation, or other business entity, that for a fee advises or assists or offers to advise or assist in the preparation of income tax returns for another.

1. A tax preparer who is required, pursuant to federal, state or local law or regulation, to sign income tax returns as a preparer shall prominently and conspicuously post in their business premises in Westchester County an identification statement. This statement shall include, but not be limited to, the name of the tax preparer, an address and phone number at which the tax preparer can be contacted throughout the year.

Sec. 863.953. Consumer Bill of Rights Regarding Tax Preparers.

Every individual seeking advice and/or assistance from a tax preparer in Westchester County shall be provided free of charge with an informational flier on consumers' rights and laws regarding tax preparers, which shall be known as the "Consumer Bill of Rights Regarding Tax Preparers"  The Consumer Bill of Rights Regarding Tax Preparers shall be produced in English and Spanish and made available to tax preparers by the Westchester County Department of Weights and Measures.  The Consumer Bill of Rights shall be distributed by any tax preparer doing business in Westchester County prior to any tax preparation related discussions with a consumer and shall be made available in English or Spanish as appropriate.  The Consumer Bill of Rights Regarding Tax Preparers shall take the following form:

"CONSUMER BILL OF RIGHTS REGARDING TAX PREPARERS"

1. You are entitled to ask the individual tax preparer assisting or advising you on your tax returns or related matters what his or her qualifications are, and he or she is required, upon request, to produce documentation to verify such qualifications.

2. You are entitled to know how fees and charges are computed, including minimum charges and any additional charges. You must be given a receipt which states the charged for each tax return. The receipt must list the address and phone number at which the tax preparer may be contacted during the year.

3. You are entitled to know whether the tax preparer will represent you at a government audit,  Failure to make this disclosure means that the tax preparer agrees to represent  the tax payer to provide representation.  The tax preparer shall disclose the fee, if any, to be charged for such representation.

4. You are entitled to receive all personal papers you provide to the tax preparer upon  request when the original tax return is given to you for filing, unless the tax preparer is specifically permitted to retain such papers under state or federal law.

5. You are entitled to know that any tax preparer who advertises the availability of a program by which a taxpayer may receive a loan against the taxpayer's anticipated refund may not directly or indirectly represent such loan as a refund.  Any advertisement for tax preparation services which mentions such a loan program must state conspicuously that for a fee or interest will be charged by the lending institution for any loan, and must disclose the name of the lending institution.

6. You are entitled to receive a copy of every tax return that the tax preparer prepares on your behalf at the time of the original tax return is given to the taxpayer for filing. In the case of the tax returns that are filed electronically there will be no original tax return.

7. You are entitled to have the tax preparer sign every tax return that he/she prepares on your behalf.  In the case of  tax returns that are filed electronically the signature may be electronic.

8. You are entitled to know whether or not the tax preparer is a licensed accountant or attorney in New York State.

9. As the taxpayer you should:

Sec. 863.954. Records.

No tax preparer shall intentionally misstate or misrepresent any information required to be disclosed pursuant to &863.952 of this article.   A tax preparer shall maintain records to substantiate all of the information required to be disclosed pursuant to &863.952 of this article and shall be presented on demand for inspection by the Sealer.

Sec. 863.955. Refund Anticipation Loans.

1.  Any tax preparer who advertises the availability of a refund anticipation loan may not directly or indirectly represent such a loan as a refund.  Any advertisement for  tax preparation services which mentions a refund anticipation loan must state conspicuously that it is a loan and that a fee or interest will be charged by the lending institution.  The advertisement must also disclose the name of the lending institution for the loan.

2.  Before offering, providing or otherwise facilitating a refund anticipation loan, a tax preparer shall provide the following disclosure in writing, in at least 14-point type, to each taxpayer in English or Spanish as appropriate on a form that is signed by the taxpayer before he or she enters into such a loan.  It shall be the obligation of the tax preparer to complete the required disclosure form accurately with all relevant information for each taxpayer:

YOU ARE NOT REQUIRED TO COMPLETE THIS REFUND ANTICIPATION LOAN AGREEMENT MERELY BECAUSE YOU HAVE RECEIVED THIS INFORMATION. IF YOU DO SIGN A CONTRACT FOR A REFUND ANTICIPATION LOAN, YOU WILL BE TAKING OUT A LOAN.  YOU WILL BE RESPONSIBLE  FOR REPAYMENT OF THE ENTIRE LOAN AMOUNT AND ALL RELATED COSTS AND FEES, REGARDLESS OF HOW MUCH MONEY

YOU ACTUALLY RECEIVE IN YOUR TAX REFUND. THE ESTIMATED ANNUAL PERCENTAGE RATE OF YOUR REFUND ANTICIPATION LOAN IS (insert annual percentage rate or applicable fee here). THIS IS BASED ON THE ACTUAL AMOUNT OF TIME YOU  WILL BE LENT MONEY THROUGH THIS REFUND ANTICIPATION  LOAN. IF YOU DO NOT TAKE OUT THIS REFUND ANTICIPATION LOAN, YOU CAN STILL RECEIVE YOUR TAX REFUND WITHIN APPROXIMATELY TWO TO THREE WEEKS, IF YOU FILE YOUR RETURN ELECTRONICALLY.

Sec. 863.956.  Consumer Alert Registry.     

The Department shall establish and maintain a consumer alert registry consisting of tax preparers found to have more than one violation of the provisions of this Article.  The registry shall be made available to consumers upon request and shall also be posted and periodically updated on The Department's web page.   The Department shall not maintain, distribute or post information pertaining to a violation for a period of greater than two years.

Sec. 863.957  Exemptions.

a. An officer or employee of a corporation or business enterprise who, in his or her capacity as such, advises or assists in the preparation of income tax returns relating to such corporation or business enterprise:

b. An attorney duly licensed to practice law and the employees thereof:

c. A fiduciary and employees thereof who advise or assist in the preparation of income tax returns on behalf of the fiduciary estate, the testator, trustee, grantor or beneficiaries thereof:

d. A certified public accountant and the employees thereof:

e. A public accountant licensed pursuant to Section 7504 of the New York State Education Law and the employees thereof

f. An employee of a governmental unit, agency or instrumentality who advises or assists in the preparation of income tax returns in the performance of his or her official duties:

g.  An agent enrolled to practice before the Internal Revenue Service pursuant to section 10.4 of subpart A of part ten of title thirty-one of the code of federal regulations.

For the first violation of the provisions of this Article, a notice of violation shall be issued to the offending party.  For the second violation, a civil penalty not exceeding five hundred dollars ($500.00) shall be imposed.  For the third and succeeding violations, a civil penalty not exceeding one thousand dollars ($1,000) shall be imposed for each single violation.  No civil penalty shall be imposed as provided for herein unless the alleged violator has received notice of the charge against him or her and has had an opportunity to be heard.

Sec. 863.959.  Severability

If any section, subsection, sentence, clause, phrase or other portion of this local law is, for any reason, declared unconstitutional or invalid, in whole or in part, by any court or competent Jurisdiction such portion shall be deemed severable, and such unconstitutionality or invalidity shall not affect the validity of the remaining portions of this law, which remaining portions shall continue In full force and effect.

Section 2.  This Local Law shall take effect sixty (60) days following it's enactment.