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                                              TAX COMMISSION OF THE CITY OF NEW YORK 
                                                                                                                                                                  
                                              1 Centre Street, Room 2400, New York, NY 10007                                                           TC214 
                                                                                     
                                                                                                                                                       2023/24 
                                              INCOME AND EXPENSE SCHEDULE FOR 
                                     DEPARTMENT STORES, THEATERS, AND PARKING SITES 
                                                                                                   
INSTRUCTIONS FOR FORM TC214: Use this form if you are reporting income derived from operation of a department 
store, public parking garage or lot, or theater.  Submission of this form is required for public parking lots and garages, 
theaters, and retail department stores with more than 10,000 gross square feet of retail floor area.  Attach the completed 
schedule to an    Application for Correction.  Report sales and rental income for the past three calendar or fiscal years.  
Reporting of expenses other than rent is optional.  If there are leased departments or concessions, report the rent 
received on this form.  If there is other rental income, also attach Form TC201. 
                                                                                           
                                     ALL INCOME FROM THE PROPERTY, WHATEVER ITS SOURCE, MUST BE REPORTED. 
 
 1. PROPERTY IDENTIFICATION                                                                                                                 
 BOROUGH (Bronx, Brooklyn, Manhattan, Queens or Staten Island)   BLOCK                       LOT                      REP. TC GROUP NUMBER             ASSESSMENT YEAR 
                                                                                                                                                       2023/24 
  Does this schedule cover more than one tax lot? ______. If yes, state total number of lots ______, and list block and lot numbers: 
 Block __________ Lots _____________________________          Block __________ Lots _____________________________ 
 Block __________ Lots _____________________________          Block __________ Lots _____________________________   
  
 Check if applicable:    Additional lots are listed on page _____             All lots are contiguous.             Alllots are operated as a single business. 
  
   Does this schedule report use, occupancy and income for the entire tax lot (or lots)? _____ .
 Describe the entire tax lot (or lots) and indicate which part is covered by this form.  List all stores, theaters and parking businesses.  
    NAME OF STORE, THEATER OR PARKING See instructions 
                                                                                         CHECK APPLICABLE CHOICES      
          BUSINESS AND FLOOR NUMBER 
                                                               SALES REPORTED ON TC214               RENT REPORTED ON TC214                     RENT REPORTED ON TC201 
                                                                                                                                                      
                                                                                                                                                      
                                                                                                                                                      
                                                                                                                                                      
                                                                                                                                                      
 Other uses (apartments, offices, etc.)                                                                                                                 
                           TOTAL FOR TAX LOT(S)                                                                                                  
 Gross floor area                                    sq.ft.                                  sq.ft.                                 sq.ft.                             sq.ft. 
 No. of parking spaces                                  cars                                 cars                                   cars                               cars 

  Is the property part of a shopping center that has multiple tax lots? _____ Does this schedule cover all lots? _____ If no, provide the following information:   
 Other lots ___________________________________________________________ Major stores _______________________________ 
 2. BUSINESS OPERATION - Describe the business for which sales are reported. 
 Type of business: _________________________________________________________________________________________________________ 
 ________________________________________________________________________________________________________________________ 
 Rates for public parking garages and lots: ______________________________________________________________________________________ 
 ________________________________________________________________________________________________________________________ 
    FLOOR/LEVEL            GROSS FLOOR AREA SQ.FT.               TOTAL SELLING AREA SQ.FT.                            THEATER SEATS              RESTAURANT SEATS 
                                                                                                                                                 
  TOTALS                                                                                                                                         




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 3.  LAND OR BUILDING LEASE INFORMATION AS OF JANUARY 5, 2023 
 Does the applicant or a related person pay rent pursuant to an arms-length (i.e., between unrelated parties) lease of the property? _____ . If yes, complete this 
 part. 
 LESSOR (LANDLORD)                              IF NOT OWNER OF RECORD, DESCRIBE RELATION TO PROPERTY 
                                                 
 LESSEE (TENANT)                                IF NOT APPLICANT, DESCRIBE RELATION TO APPLICANT 
                                                 
 Term of lease: from _______/_______ to _______/_______                                          Annual rent $ ________________________________ 
 Start date of annual rent stated: ______/______.    End date of annual rent stated ______/______.    End date of lease option: ______/______.   
   Does lessor receive any sums in addition to annual rent stated? ______.  If yes, state percentage rent: _________% of adjusted annual sales 
  over        $ _______________. 
   Does lessor pay any of the real estate taxes? ______. If yes, specify: __________ % of taxes over $_______________ (year _____) up to 
  maximum of         $ _______________. 
   Does lessor provide utilities or services? ______.  If yes, specify _______________________________________________________________ 
   
   Has lessee improved the property? ______.  If yes, specify improvements: ________________________________________________________ 
 Is the lease a lease of the land portion of the property (ground lease) only ?______. 
 BOROUGH               BLOCK             LOT                                             
  
 4. INCOME                               YEAR 1                                         YEAR 2                           YEAR 3 
 REPORTING PERIOD - Full years only      Year ending _____/_____/_____                  Year ending _____/_____/_____    Year ending _____/_____/_____ 
 GROSS SALES                                                                                                              
    Merchandise                                                                                                           
    Food and beverage                                                                                                     
    Parking                                                                                                               
    Automotive fuel                                                                                                       
    Admissions                                                                                                            
    Other sales                                                                                                           
                                                                                                                          
 TOTAL GROSS SALES                                                                                                        
    Returns and refunds                                                                                                   
    Other adjustments:                                                                                                    
 ADJUSTED SALES                                                                                                           
 RENTAL INCOME                                                                                                            
    Leased departments                                                                                                    
    Other rentals                                                                                                         
 OTHER INCOME                                                                                                             
                                                                                                                          
 TOTAL INCOME                                                                                                             
 5. EXPENSES                                                                                                              
 RENTAL EXPENSES                                                                                                          
    Fixed or minimum rent                                                                                                 
    Percentage rent                                                                                                       
    Real estate taxes paid by lessee                                                                                      
    Common area maintenance                                                                                               
    Other rental expense                                                                                                  
 TOTAL RENTAL EXPENSES                                                                                                    
 OTHER EXPENSES:                                                                                                          
                                                                                                                          
 TOTAL EXPENSES                                                                                                           
 
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