City of Watertown, NY
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2023-09-18
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The Code
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Part II: General Legislation
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Chapter 271 Taxation
- The Charter
- Ch C Charter
- The Code
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 4 Appearance Tickets
- Ch 7 Assessment and Taxation
- Ch 11 Boards and Commissions
- Ch 14 City Council
- Ch 16 City-Owned Property
- Ch 23 Economic Development Zone
- Ch 27 (Reserved)
- Ch 29 Electric Light and Power Department
- Ch 32 Ethics, Code of
- Ch 42 Municipal Comptroller Department
- Ch 45 Officers and Employees
- Ch 48 Parks and Recreation, Department of
- Ch 57 (Reserved)
- Ch 60 Salaries and Compensation
- Ch 69 Warrants, Payment of
- Part II: General Legislation
- Ch 75 Alcoholic Beverages
- Ch 78 (Reserved)
- Ch 81 Animals
- Ch 84 (Reserved)
- Ch 91 Bicycles
- Ch 94 Bingo
- Ch 98 Brush, Grass and Weeds
- Ch 101 Building Construction Administration
- Ch 104 (Reserved)
- Ch 108 Burning, Outdoor
- Ch 112 Businesses and Trades
- Ch 120 Construction Codes, Uniform
- Ch 125 Curfew
- Ch 128 (Reserved)
- Ch 138 (Reserved)
- Ch 148 (Reserved)
- Ch 152 Flood Damage Prevention
- Ch 157 Games of Chance
- Ch 158 Garage Sales
- Ch 161 Garbage, Rubbish and Refuse
- Ch 166 Handbills and Advertising Materials
- Ch 169 Hazardous and Objectionable Conditions
- Ch 172 Health
- Ch 176 (Reserved)
- Ch 177 Property Rental Registration
- Ch 180 Insurance
- Ch 205 Noise
- Ch 216 Parks, Playgrounds and Recreational Areas
- Ch 219 (Reserved)
- Ch 226 (Reserved)
- Ch 232 Public Health Nuisances
- Ch 236 (Reserved)
- Ch 240 (Reserved)
- Ch 244 Sales
- Ch 248 Sanitation
- Ch 253 Sewers
- Ch 260 Stormwater Management and Erosion and Sediment Control
- Ch 265 Streets and Sidewalks
- Ch 271 Taxation
- Ch 271 Art I Utility Tax
- § 271-1 Imposition of tax.
- § 271-2 Definitions.
- § 271-3 Record.
- § 271-4 Filing of returns.
- § 271-5 Payment of tax.
- § 271-6 Procedure upon failure to file sufficient return.
- § 271-7 Notice.
- § 271-8 Penalty for late payment.
- § 271-9 Refunds.
- § 271-10 Tax to constitute part of operating costs.
- § 271-11 Action to enforce payment.
- § 271-12 Powers of City Comptroller.
- § 271-13 Secrecy provisions; penalties for offenses.
- § 271-14 Deposit of taxes and penalties.
- Ch 271 Art II Retail Sales Tax
- § 271-15 Definitions.
- § 271-16 Imposition of tax.
- § 271-17 Schedule of amounts to be collected.
- § 271-18 Records to be kept.
- § 271-19 Returns.
- § 271-20 Payment of tax.
- § 271-21 Assessment and determination of tax when sufficient return not filed.
- § 271-22 Refunds.
- § 271-23 Remedies to be exclusive.
- § 271-24 Proceedings to recover tax.
- § 271-25 Powers of Comptroller.
- § 271-26 Administration of oaths and compelling testimony; penalties.
- § 271-27 Reference to tax.
- § 271-28 Registration of vendors.
- § 271-29 Penalties and interest.
- § 271-30 Secrecy provisions; penalties for offenses.
- § 271-31 Notices and limitations of time.
- § 271-32 Disposition of revenues.
- § 271-33 Construal and enforcement.
- Ch 271 Art III Compensating Use Tax
- § 271-34 Definitions.
- § 271-35 Imposition of tax.
- § 271-36 Exemptions.
- § 271-37 Collection of tax from purchaser.
- § 271-38 Schedule of amounts to be collected.
- § 271-39 Records to be kept.
- § 271-40 Returns.
- § 271-41 Payment of tax.
- § 271-42 Assessment and determination of tax when sufficient return not filed.
- § 271-43 Refunds.
- § 271-44 Remedies to be exclusive.
- § 271-45 Proceedings to recover tax.
- § 271-46 Powers of Comptroller.
- § 271-47 Administration of oaths and compelling testimony; penalties for offenses.
- § 271-48 Reference to tax.
- § 271-49 Registration of vendors.
- § 271-50 Penalties and interest.
- § 271-51 Secrecy provisions; penalties for offenses.
- § 271-52 Notices and limitations of time.
- § 271-53 Disposition of revenues.
- § 271-54 Construal and enforcement.
- Ch 271 Art IV Hotel Room Occupancy Tax
- § 271-55 Definitions.
- § 271-56 Imposition of tax.
- § 271-57 Records to be kept.
- § 271-58 Returns.
- § 271-59 Payment of tax.
- § 271-60 Assessment and determination of tax when sufficient return not filed.
- § 271-61 Refunds.
- § 271-62 Remedies to be exclusive.
- § 271-63 Proceedings to recover tax.
- § 271-64 Powers of Comptroller.
- § 271-65 Administration of oaths and compelling testimony; penalties for offenses.
- § 271-66 Reference to tax.
- § 271-67 Registration of operators.
- § 271-68 Penalties and interest.
- § 271-69 Secrecy provisions; penalties for offenses.
- § 271-70 Notices and limitations of time.
- § 271-71 Disposition of revenues.
- § 271-72 Construal and enforcement.
- Ch 271 Art V Senior Citizens Tax Exemption
- § 271-73 Exemption granted.
- Ch 271 Art VI Ratio of Veterans Exemption to Assessed Value
- § 271-74 Purpose.
- § 271-75 Adjustment to amount of exemption.
- § 271-76 (Reserved).
- Ch 271 Art VII Veterans Exemption
- § 271-77 Purpose.
- § 271-78 Establishment of exemption.
- Ch 271 Art VIII Investment and Deposit Policies and Procedures
- § 271-79 General provisions.
- Ch 271 Art IX Collection of Delinquent Taxes
- § 271-80 Continuation of collection procedures.
- Ch 271 Art X Capital Improvements Exemption
- § 271-81 Purpose.
- § 271-82 Exemption established; eligibility; amount.
- Ch 274 (Reserved)
- Ch 279 Tourist Camps
- Ch 284 (Reserved)
- Ch 287 Trees
- Ch 290 Vacant Building Registry
- Ch 293 Vehicles and Traffic
- Ch 301 Water
- Ch 306 Wiring and Lighting
- Ch 310 Zoning
- Appendix
- Ch A320 Fees
- Ch A321 Rules of Council
- Ch A322 Subdivision Regulations
- Disposition List
- Ch DL Disposition List
[HISTORY: Adopted by the City Council of the City of Watertown as
indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Transient retail businesses — See Ch. 284.
