[HISTORY: Adopted by the Board of Trustees of the Village of Maybrook:
Art. I, 4-23-1979 by L.L. No. 3-1979 as Chapter 25 of the 1979 Municipal Code;
Art. II, 3-10-1980 by L.L. No. 2-1980 as Chapter 70 of the 1979 Municipal
Code, amended in its entirety 6-25-1984 by L.L. No. 3-1984. Sections 179-1,
179-11 and 179-19A amended at time of adoption of Code; see Ch. 1, General
Provisions, Art. I. Other amendments noted where applicable.]
[Adopted 4-23-1979 by L.L.
No. 3-1979 as Chapter 25 of the 1979 Municipal Code]
Pursuant to the authority granted by Article 5, § 5-530 of
the Village Law of the State of New York, from on and after September 1, 1971,
there is hereby imposed:
A.Â
A tax equal to 1% of the gross income of every utility
doing business in the incorporated Village of Maybrook which is subject to
the supervision of the New York State Department of Public Service and which
has an annual gross income in excess of $500, except motor carriers or brokers
subject to such supervision under Article 3 of the Public Service Law.[2]
[2]
Editor's Note: Article 3 of the Public Service Law was repealed by
Chapter 267 of the Laws of 1970: see now Transportation Law § 115
et seq.
B.Â
A tax equal to 1% of the gross operating income of every
other utility doing business in the incorporated Village of Maybrook which
has an annual gross operating income in excess of $500.
As used in this article, the following terms shall have the meanings
indicated:
Includes:
Receipts received from or by reason of any sale, conditional or otherwise,
(except sales hereinafter referred to with respect to which it is provided
that profits from the sale shall be included in the gross income made or service
rendered for ultimate consumption or use by the purchaser of the Village,
including case, credits and property of any kind or nature, whether or not
such service is rendered for profit) without any deduction therefrom on account
of the costs of the property sold, the cost of the maker used, labor or services
or other costs, interest or discount paid or any other expense whatsoever,
except the following:
In the case of a utility engaged in selling telephone or telegraph service,
only receipts from a local exchange service wholly consummated with the Village.
In the case of a utility engaged in selling telegraphy in telegraph
service, only receipts from transactions wholly consummated with the Village.
Profits from the sale of securities.
Profits from the sale of real property growing out of the ownership
or use of or interest in such property.
Profits from the sale of personal property, (other than property of
a kind which would properly be included in the inventory of a taxpayer if
on hand at the close of the period for which a return is made).
Receipts from interest, dividends and royalties derived from sources
within the Village (other than such as are received from a corporation, a
majority of whose voting stock is owned by the taxpaying utility), without
any deductions therefrom for any expense whatsoever incurred in connection
with the receipt thereof.
Profits from any transactions (except sales for resale and rentals)
with the Village whatsoever.
Includes receipts received in or by reason of any sale, conditional
or otherwise, made for the ultimate consumption or use by the purchaser of
gas, electric, steam, water, refrigerator, telephone or telegraph service
in the Village, including cash, credits and property of any kind or nature,
without deduction therefrom on account of the cost of the property sold, the
cost of materials used, labor or services or other costs, interest or discounts
paid or any other expense whatsoever.
Persons, corporations, companies, associations, joint-stock associations,
copartnerships, estates, assignees of rents, any person acting in a fiduciary
capacity or any other entirety and persons, their assignees, lessees, trustees
or receivers appointed by any court whatsoever or by any other means, except
the state, municipality, public districts and corporations and associations
organized and operated exclusively for religious, charitable or educational
purposes, no part of the net earnings of which inures to the benefit of any
private shareholder or individual.
Includes:
Every person subject to the supervision of the State Department of Public
Service, except:
Persons engaged in the business of operating or leasing sleeping and
parlor railroad cars.
Persons engaged in the business of operating or leasing railroads other
than street surface, rapid transit, subway and elevated railroads.
Omnibus corporations subject to supervision under Article 3-A of the
Public Service Law.[1]
Every person who sells gas, electricity, steam, water, refrigeration,
telephone or telegraph delivered through mains, pipes or wires, whether or
not such person is subject to the supervision of the State Department of Public
Service.
Every person who furnishes gas, electric, steam, water, refrigerator,
telephone or telegraph service by means of mains, pipes or wires, regardless
of whether such activities are the main business of such person or are only
incidental thereto or of whether use is made of the public streets.
[1]
Editor's Note: Article 3-A of the Public Service Law was repealed
by Chapter 267 of the Laws of 1970; see now Transportation Law § 115
et seq.
This article and the tax imposed hereby shall:
A.Â
Apply only within the territorial limits of the Village
of Maybrook.
B.Â
Not imply and the tax shall not be imposed on any transaction
originating or consummated outside the territorial limits of the Village of
Maybrook, notwithstanding that some act shall be necessarily performed with
respect to such transaction within such limits.
C.Â
Be in addition to any and all other taxes and fees imposed
by any other provisions of law.
D.Â
Apply to all subject income received on or after September
1, 1971.
All revenues resulting from the imposition of the tax imposed by 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.
The Village Treasurer shall be the chief enforcement officer of this
article and shall make and be responsible for all collections hereunder. He
shall also have the power and authority to make any rules and regulations
or directives, not inconsistent with law, which, in his discretion, are reasonably
necessary to facilitate the administration of this article and the collection
of taxes imposed hereby. Copies of all such rules and regulations and directives,
as may from time to time be promulgated, shall be sent by certified mail to
all utilities subject to this law which register as such with the Village
Treasurer. All such rules, regulations and directives shall be deemed a portion
of this article.
A.Â
Time of filing. Every utility subject to a tax hereunder
shall file on or before the 25th day of the months of March, June, September
and December a return for the three calendar months immediately preceding
each return, including any lesser period for which the tax imposed hereby
or any amendment hereof is effective.
B.Â
Contents. Returns shall be filed with the Village Treasurer
on a form to be furnished by him for such purpose and shall show thereon the
gross income or gross operating income for the period covered by the return
and such other information, date or matter as the Village Treasurer may require
to be included therein. Every return shall have annexed thereto a certification
by the head of the utility making the same or of the owner or of the copartner
thereof or of a principal corporate officer to the effect that the statements
contained therein are true.
At the time of filing as required by this article, each utility shall
pay to the Village Treasurer the tax imposed hereby for the period covered
by such return. Such tax shall be due and payable at the time of the filing
of the return or, if a return is not filed when due, on the last day on which
the return is required to be filed.
Any utility failing to file a return or a 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
Treasurer, if satisfied that the delay was excusable, may remit all or any
portion of such penalty.
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.
In case any return filed pursuant to this article shall be insufficient
or unsatisfactory to the Village Treasurer, he may require at any time a further
or supplemental return, which shall contain any data that may be specified
by him, and, if a corrected or sufficient return is not filed within 20 days
after the same is required by notice from him or if no return is made for
any period, the Village Treasurer shall determine the amount due from such
information as he is able to obtain and, if necessary, may estimate the tax
on the basis of external indices or otherwise. He shall give notice of such
determination to the utility liable for such tax. Such determination shall
finally and irrevocably fix such tax, unless the utility against which it
is assessed shall, within one year after the giving of such determination,
apply to him for a hearing or unless the Village Treasurer, of his own motion,
shall reduce the same. After such hearing, he shall give notice of his decision
to the utility liable for such tax.
Any final determination of the amount of any tax payable hereunder shall
be reviewable for error, illegality or unconstitutionality or any other reason
whatsoever by a proceeding under Article 78 of the Civil Practice Law and
Rules if the proceeding is commenced within 90 days after the giving of notice
of such final determination; provided, however, that any such proceeding under
Article 78 shall be instituted unless the amount of tax sought to be reviewed,
with such interest and penalties thereon as may be provided for by local law
or resolution shall be first deposited and an undertaking filed, in such amount
and with such sureties as a Justice of the Supreme Court shall approve to
the effect that if such proceedings are dismissed or the tax confirmed, the
petitioner will pay all costs and charges which may accrue in the prosecution
of such proceeding.
Any notice authorized or required under the provision of this article
may be given by mailing the same to the utility for which it is intended,
in a postpaid envelope addressed to such utility at the address given by it
in the last return filed by it 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 utility to
which addressed. Any period of time, which is determined according to the
provisions of this section by the giving of notice, shall commence to run
from the date of mailing of such notice.
If from within one year of the giving of notice of any determination
or assessment of any tax or penalty the person liable for the tax shall make
application for a refund thereof and the Village Treasurer or the court shall
determine that such tax or penalty or any portion thereof was erroneously
or illegally collected, the Village 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 Treasurer. However, no refund shall be made of a
tax or penalty paid pursuant to a determination of the Village Treasurer,
after a hearing as hereinbefore provided, or if his own motion shall have
reduced the tax or penalty or it shall have been established in a proceeding
in the manner provided in the Civil Practice Law and Rules that such determination
was erroneously or illegally formed. An application for the revision of any
tax or penalty complained of may be submitted, and the Village Treasurer may
receive additional evidence with respect thereto. After making his determination,
the Village Treasurer shall give notice thereof to the person interested,
and he shall be entitled to commence a proceeding to review such determination,
in accordance with the provisions of the following section hereof.
Where any tax imposed hereunder shall have been erroneously, illegally
or unconstitutionally collected and application for the refund thereof duly
made to the Village Treasurer and he shall have made a determination denying
such refund, such determination shall be reviewable by a proceeding under
Article 78 of the Civil Practice Law and Rules; provided, however, that such
proceeding is instituted within 90 days after the giving of the notice of
such denial, that a final determination of tax due was not previously made
and that an undertaking is filed with the Village Treasurer in such amounts
and with such sureties as a Justice of the Supreme Court shall approve to
the effect that if such proceedings are dismissed or the tax confirmed, the
petitioner will pay all costs and charges which may accrue in the prosecution
of the proceedings.
Except in the case of a willfully false or fradulent return with the
intent to evade the tax, no assessment or additional tax shall be made with
respect to taxes imposed under this article after the expiration of more than
three years from the date of filing a return; provided, however, that, where
no return had been filed as required hereby, the tax may be assessed at any
time.
In addition to any other powers herein given the Village Treasurer
and in order to further ensure payment of the tax imposed hereby, he shall
have the power to:
Whenever a person shall fail to pay any tax or penalty imposed by this
article, the Village Attorney shall, upon the request of the Village Treasurer,
bring an action to enforce payment of the same. The process of any judgment
obtained in any such action shall be paid to the Village 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 § 186-a of the Tax Law is made a lien.
[Adopted 3-10-1980 by L.L.
No. 2-1980 as Chapter 70 of the 1979 Municipal Code; amended in its
entirety 6-25-1984 by L.L. No. 3-1984]
[Amended 6-26-1989 by L.L.
No. 2-1989]
Real property in the Village of Maybrook owned by one or more persons,
each of whom is 65 years of age or over, or real property owned by husband
and wife, one of whom is 65 years of age or over, shall be exempt from taxation
by the Village of Maybrook, to the extent established from time to time by
resolution of the Board of Trustees following public hearing,[1] upon compliance with provisions of this article for the fiscal
year for which an application is filed.
[1]
Editor's Note: Said resolution is on file and available for inspection
in the office of the Village Clerk.
No exemption shall be granted:
A.Â
If the income of the owner or the combined income of the owners of the property for the income tax year immediately preceding the date of making application for exemption exceeds the sum established in the resolution referred to in § 179-18. "Income tax year" shall mean the twelve-month period for which the owner or owners filed a federal personal income tax return or, if no such return is filed, the calendar year. Where title is vested in either the husband or the wife, their combined income may not exceed such sum. Such income shall include social security and retirement benefits, interest, dividends, total gain from the sale or exchange of a capital asset which may be offset by a loss from the sale or exchange of a capital asset in the same income tax year, net rental income, salary or earnings and net income from self-employment but shall not include a return of capital, gifts or inheritances. In computing net rental income and net income from self-employment, no depreciation deduction shall be allowed for the exhaustion, wear and tear of real or personal property held for the production of income.[1]
B.Â
Unless the title of the property shall have been vested
in the owner or all of the owners of the property for at least 24 consecutive
months prior to the date of making application for exemption.
(1)Â
In the event of a transfer of all or part of the title
to the property between spouses, whether by deed, devise, bequest or operation
of law, the time of ownership shall be deemed continuous for the purposes
of computing the twenty-four-consecutive-month period and provided further
that, where property of the owner or owners has been acquired to replace property
formerly owned by such owner or owners and taken by eminent domain or other
involuntary proceeding, except a tax sale, the period of ownership of the
former property shall be combined with the period of ownership of the property
for which application is made for exemption, and such periods of ownership
shall be deemed to be consecutive for purposes of this section.
(2)Â
Where a residence is sold and replaced with another within
one year and both residences are within the state, the period of ownership
of both properties shall be deemed consecutive for purposes of the exemption
from taxation by the Village of Maybrook.
C.Â
Unless the property is used exclusively for residential
purposes.
D.Â
Unless the real property is the legal residence of and
is occupied, in whole or in part, by the owner or by all of the owners of
the property.
Application for such exemption must be made by the owner or all of the
owners of the property on forms to be furnished by the Assessor's office.
The annual application shall furnish the information and be executed in the
manner required or prescribed in such forms and shall be filed in such Assessor's
office on or before January 1 of each year.
Any conviction of having made any willful false statement in the application
for such exemption shall be punishable by a fine of not more than $250 and
shall disqualify the applicant or applicants from further exemption for a
period of five years.
Applications must be filed annually for such exemption on forms provided
by the Village.
