[Adopted 3-2-1964 as Ch. 15 of the 1964 Code of
Ordinances]
A.
Pursuant to the authority granted by § 5-530
of the Village Law of the State of New York, a tax equal to 1% of its gross
income from and after the first day of June is hereby imposed upon every utility
doing business in the Village of Cedarhurst which is subject to the supervision
of the State Department of Public Service, which has a gross income for the
12 months ending May 31 in excess of $500; and a tax equal to 1% of its gross
operating income from and after the first day of June is hereby imposed upon
on every other utility doing business in the Village of Cedarhurst which has
a gross operating income for the 12 months ending May 31 in excess of $500;
which taxes shall have application only within the territorial limits of the
Village of Cedarhurst and shall be in addition to any and all other taxes
and fees imposed by any other provision of law.
B.
Such taxes shall not be imposed on any transaction originating
or consummated outside of the territorial limits of the Village of Cedarhurst,
notwithstanding that some act be necessarily performed with respect to such
transaction within such limits.
Words and phrases used in this article, unless otherwise noted, shall
have the same meanings as ascribed to them in § 186-a of the Tax
Law.
Every utility subject to tax under this article shall keep such records
of its business and in such form as the Village Clerk-Treasurer may require,
and such records shall be preserved for a period of three years, except that
the Village Clerk-Treasurer may consent to their destruction within that period
or may require that they be kept longer.
A.
Due date. Every utility subject to tax hereunder shall
file annually, on or before the 25th day of April, return for the 12 calendar
months preceding such return date or any portion thereof for which the tax
imposed hereby is effective; provided however, that in lieu of the annual
return required by the foregoing provisions, any utility may file quarterly,
on or before August 25, November 25, February 25 and May 25, a return for
the three calendar months preceding each such return date, and, in the case
of the first such return, for all preceding calendar months during which the
tax imposed hereby was effective.
B.
Form content. Every return shall state the gross income
or gross operating income for the period covered thereby. Returns shall be
filed with the Village Clerk-Treasurer on a form to be furnished by him or
her for such purpose and shall contain such other data, information or matter
as he or she may require to be included therein.
C.
Authority of Village Clerk-Treasurer. The Village Clerk-Treasurer,
in order to ensure payment of the tax imposed, may require at any time a further
or supplemental return, which shall contain any data that may be specified
by him or her, and he or she may require any utility doing business in the
Village of Cedarhurst to file an annual return which shall contain any data
specified by him or her, regardless of whether the utility is subject to tax
under this article.
D.
Affidavit required. Every return shall have annexed thereto
an affidavit of the head of the utility making the same or of the owner or
of a copartner thereof or of a principal officer of the corporation, if such
business be conducted by a corporation, to the effect that the statements
contained therein are true.
At the time of filing a return as required by this article, each utility
shall pay to the Village Clerk-Treasurer the tax imposed by this article for
the period covered by such return. Such tax shall be due and payable at the
time of filing the return or, if a return is not filed when due, on the last
day on which the return is required to be filed.
A.
Authority of Village Clerk-Treasurer. In case any return
filed pursuant to this article shall be insufficient or unsatisfactory to
the Village Clerk-Treasurer, and if a corrected or sufficient return is not
filed within 20 days after the same is required by notice from him or her
or, if no return is made for any period, the Village Clerk-Treasurer shall
determine the amount of tax due from such information as he or she is able
to obtain and, if necessary, may estimate the tax on the basis of external
indices or otherwise. He or she shall give notice of such determination to
the person liable for such tax.
B.
Effects of determination. Such determination shall finally
and irrevocably fix such tax, unless the person against whom it is assessed
shall, within 30 days after the giving of notice of such determination apply
to the Village Clerk-Treasurer for a hearing, or unless the Village Clerk-Treasurer,
of his or her own motion, shall reduce the same. After such hearing the Village
Clerk-Treasurer shall give notice of his or her decision to the person liable
for the tax.
C.
Judicial review. Such decision may be reviewed by a proceeding
under Article 78 of the Civil Practice Act of the State of New York if application
therefor is made within 90 days after the giving of notice of such decision.
An order to review such decision shall not be granted unless the amount of
any tax sought to be reviewed, with interest and penalties thereon, if any,
shall be first deposited with the Village Clerk-Treasurer and an undertaking
filed with him or her in such amount and with such sureties as a Justice of
the Supreme Court shall approve, to the effect that if such proceeding be
dismissed or the tax confirmed, the applicant will pay all costs and charges
which may accrue in the prosecution of such proceeding, or at the option of
the applicant, such undertaking may be in a sum sufficient to cover the tax,
interest, penalties, costs and charges aforesaid, in which event the applicant
shall not be required to pay such tax, interest and penalties as a condition
precedent to the granting of such order.
D.
Assessment of additional tax. Except in the case of a
willfully false or fraudulent return with intent to evade the tax, no assessment
of additional tax shall be made after the expiration of more than three years
from the date of the filing of a return; provided however, that where no return
has been filed as required by this article the tax may be assessed at any
time.
Any notice authorized or required under the provisions of this article
may be given by mailing the same to the person for whom it is intended, in
a postpaid envelope, addressed to such person at the address given by him
or her in the last return filed by him or her under this article or, if no
return has been filed then to such address as may be obtainable. The mailing
of such notice shall be presumptive evidence of the receipt of the same by
the person to whom addressed. Any period of time, which is determined according
to the provisions of this article by the giving of notice, shall commence
to run from the date of mailing of such notice.
Any person failing to file a return or corrected return or to pay any
tax or any portion thereof within the time required by this article shall
be subject to a penalty of 5% of the amount of tax due, plus 1% of such tax
for each month of delay or fraction thereof, excepting the first month, after
such return was required to be filed or such tax became due; but the Village
Clerk-Treasurer, for cause shown, may extend the time for filing any return
and, if satisfied that the delay was excusable, may remit all or any portion
of the penalty fixed by the foregoing provisions of this section.
A.
Generally. If within one year from the payment of any
tax or penalty the payer thereof shall make application for a refund thereof
and the Village Clerk-Treasurer or the court shall determine that such tax
or penalty or any portion thereof was erroneously or illegally collected,
the Village Clerk-Treasurer shall refund the amount so determined. For like
cause and within the same period, a refund may be so made on the initiative
of the Village Clerk-Treasurer. However, no refund shall be made of tax or
penalty paid pursuant to a determination of the Village Clerk-Treasurer as
hereinbefore provided, unless the Village Clerk-Treasurer, after a hearing
as hereinbefore provided or of his or her own motion, shall have reduced the
tax or penalty or it shall have been established in a proceeding under Article
78 of the Civil Practice Act of the State of New York that such determination
was erroneous or illegal.
B.
Source of funds. All refunds shall be made out of moneys
collected under this article.
C.
Application. An application for a refund, made as hereinbefore
provided, shall be deemed an application for the revision of any tax or penalty
complained of and the Village Clerk-Treasurer may receive additional evidence
with respect thereto.
D.
Review. After making this determination, the Village
Clerk-Treasurer shall give notice thereof to the person interested and he
or she shall be entitled to an order to review such determination under said
Article 78, subject to the provisions hereinbefore contained relating to the
granting of such an order.
The tax imposed by this article shall be charged against and be paid
by the utility and shall not be added as a separate item to bills rendered
by the utility to customers or others, but shall constitute a part of the
operating costs of such utility.
[Amended 8-9-1994 by L.L. No. 7-1994]
A.
Whenever any person shall fail to pay any tax or penalty
imposed by this article, the Village Attorney shall, upon the request of the
Village Clerk-Treasurer, bring an action to enforce payment of the same. The
proceeds of any judgment obtained in any such action shall be paid to the
Village Clerk-Treasurer. Each such tax and penalty shall be a lien upon the
property of the person liable to pay the same, in the same manner and to the
same extent that the tax and penalty imposed by Section 186-a of the Tax Law
made a lien.
B.
Collection of village property taxes pursuant to Title
3 of Article 14 of the Real Property Tax Law.
(1)
Pursuant to Section 6 of Chapter 602 of the Laws of 1993,
as amended by a chapter of the Laws of 1994, as proposed in legislative bill
number S. 8560-A, the Village of Cedarhurst hereby acts by local law, not
subject to referendum, to provide that the collection of property taxes shall
continue to be enforced pursuant to Title 3 of Article 14 of the Real Property
Tax Law, as is in effect on December 31, 1994.
(2)
Upon adoption, and no later than October 1, 1994, a copy
of this article shall be filed with the New York State Board of Equalization
and Assessment and the Secretary of the State of New York.
(3)
This article shall take effect on the same day as a chapter
of the Laws of 1994 takes effect as proposed in legislative bill number S.
8560-A, except that if S. 8560-A shall become a law prior to adoption of this
article, this article shall take effect immediately.
In the administration of this article the Village Clerk-Treasurer shall
have power to make such reasonable rules and regulations, not inconsistent
with law, as may be necessary for the exercise of his or her powers and the
performance of his or her duties and to prescribe the form of blanks, reports
and other records relating to the administration and enforcement of the tax,
to take testimony and proofs, under oath, with reference to any matter within
the line of his or her official duty under this article and to subpoena and
require the attendance of witnesses and the production of books, papers and
documents.
A.
Generally. Except in accordance with proper judicial
order or as otherwise provided by law, it shall be unlawful for the Village
Clerk-Treasurer or any agent, clerk or employee of the Village of Cedarhurst
to divulge or make known in any manner the amount of gross income or gross
operating income or any particulars set forth or disclosed in any return under
this article. The officer charged with the custody of such returns shall not
be required to produce any of them or evidence of anything contained in them
in any action or proceeding in any court, except on behalf of the Village
of Cedarhurst in an action or proceeding under the provisions of this article
or on behalf of the state tax commission in an action or proceeding under
the provisions of the Tax Law of the State of New York or on behalf of any
party to any action or proceeding under the provisions of this article when
the returns or facts shown thereby are directly involved in such action or
proceeding in either of which events the court may require the production
of and may admit in evidence so much of said returns or of the facts shown
thereby, as are pertinent to the action or proceedings and no more.
B.
Scope of provisions. Nothing herein shall be construed
to prohibit the delivery to a person or his or her duly authorized representative
of a copy of any return filed by him or her nor to prohibit the publication
of statistics so classified as to prevent the identification of particular
returns and the items thereof or the publication of delinquent lists showing
the names of persons who have failed to pay their taxes at the time and in
the manner provided for by this article, together with any relevant information
which, in the opinion of the Village Clerk-Treasurer may assist in the collection
of such delinquent taxes; or the inspection by the Village Attorney or other
legal representatives of the Village of Cedarhurst of the return of any person
who shall bring action to set aside or review the tax based thereon or against
whom an action has been instituted in accordance with the provisions of this
article.
C.
Penalties for violation. Any offense against the foregoing
secrecy provisions shall be punishable by a fine not exceeding $1,000 or by
imprisonment not exceeding one year, or both, and if the offender be an officer,
agent, clerk or employee of the Village of Cedarhurst, he or she shall be
dismissed from office and shall be incapable of holding any office or employment
in the Village of Cedarhurst for a period of five years thereafter.
D.
Exchange of information. Notwithstanding any provisions
of this article, the Village Clerk-Treasurer may exchange with the chief fiscal
officer of any city or any other village in the State of New York information
contained in returns filed under this article, provided that such city or
other village grants similar privileges to the Village of Cedarhurst, and
provided that such information is to be used for tax purposes only and the
Village Clerk-Treasurer shall, upon request, furnish the state tax commission
with any information contained in such returns.
All taxes and penalties received by the Village Clerk-Treasurer under
this article shall be paid into the treasury of the village and shall be credited
to and deposited in the general fund of the village.
