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ABOUT THIS STORY
This story is based on Streetsblog’s analysis of sales tax data obtained from the New York City Department of Finance through a Freedom of Information request. DOF received the data from the New York State Department of Taxation and Finance and aggregated it by study area to preserve the tax secrecy of individual businesses.
The Department of Finance charged Streetsblog $1,700 to provide the data, saying it took the agency 35 hours to prepare. While the New York State Freedom of Information Law allows agencies to charge for the production of records, Rachael Fauss, a senior policy advisor for the good-government group Reinvent Albany, criticized DOF’s decision to charge Streetsblog $1,700.
“The more that records are inaccessible due to fees, the more it defeats the purpose of the Freedom of Information Law,” she said. “These are the public’s records, and getting charged for them is counter to public access.”
The Department of Finance’s annual budget is greater than $300 million. Streetsblog is a non-profit newsroom with five full-time staff members.
Jacqueline Gold, a spokeswoman for the Department of Finance, did not respond to a request to comment on her agency’s decision to charge Streetsblog $1,700 for the data.
The study areas were: Skillman Avenue from 45th Street to 52nd Street, Greenpoint Avenue from 41st Street to 48th Street, and Queens as a whole. The study period was from the first quarter of sales tax year 2018 (March 2017 through May 2017) to the fourth quarter of sales tax year 2020 (December 2019 through February 2020). The bike lane was installed between August and October 2018.
The businesses included in the data fall into two North American Industry Classification System categories: Retail Trade (NAICS 44-45) and Accommodation and Food Services (NAICS 72).
DOF excluded the top one percent of businesses in Queens based on taxable sales per sale tax year so that outliers would not skew the results.
Despite Streetsblog’s request, DOF did not exclude businesses located on upper stories of buildings.
Some businesses may file taxes at an address other than a given place of business (e.g. businesses with multiple locations). For that reason, the data provided by DOF may not include all retail, accommodation, and food service businesses located in the study areas, and it may inadvertently include businesses registered to the study areas but operating elsewhere.
To identify businesses in the study areas, DOF had to convert the addresses on sales tax returns into their borough-block-lot codes. Because of issues with the data, DOF said it could not convert roughly 30 percent of business addresses in the city.
DOF could not estimate the number of businesses inadvertently excluded from or included in the data it provided due to the limitations described above.