[HISTORY: Adopted by the Board of Trustees of the Village of Sands
Point as indicated in article histories. Amendments noted where applicable.]
[Adopted 8-20-1968 by L.L. No. 1-1968]
Pursuant to the authority granted by Article 6, § 6-640, of
the Village Law of the State of New York[1] from, on and after January 1, 1969, there is hereby imposed:
A.
A tax equal to 1% of the gross income of every utility
doing business in the Incorporated Village of Sands Point (hereinafter referred
to as "village") 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-B of the Public Service Law.[2]
[2]
Editor's Note: Article 3-B of the Public Service Law was repealed
by L. 1970, c. 267; see now Transportation Law § 240 et seq.
B.
A tax equal to 1% of the gross operating income of every
other utility doing business in the said village which has an annual gross
operating income in excess of $500.
[1]
Editor's Note: See now § 5-530 of Article 5 of the
Village Law.
As used in this article, the following terms shall have the meanings
indicated:
Includes:
In the case of a utility engaged in selling telephony or telephone service,
only receipts from local exchange service wholly consummated within the village.
In the case of a utility engaged in selling telegraphy or telegraph
service, only receipts from transactions wholly consummated within the village.
Receipts received in 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 gross income), made or service
rendered for ultimate consumption or use by the purchaser in the village,
including cash, credits and property of any kind or nature (whether or not
such sale is made or such service is rendered for profit), without any deductions
therefrom on account of the cost of the property sold, the cost of the materials
used, labor or services or other costs, interest or discount paid or any other
expense whatsoever.
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 be properly 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 deduction therefrom for any expenses whatsoever incurred in connection
with the receipt thereof.
Profits from any transaction (except sales for resale and rentals) within
the village whatsoever.
Includes receipts received in or by reason of any sale, conditional
or otherwise, made for ultimate consumption or use by the purchaser of gas,
electricity, steam, water, refrigeration, telephony or telegraphy, or in or
by reason of the furnishing for such consumption or use of gas, electric,
steam, water, refrigeration, 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 the materials
used, labor or services or other costs, interest or discount paid or any other
expense whatsoever.
Persons, corporations, companies, associations, joint-stock associations,
copartnerships, estates, assignee of rents, any person acting in a fiduciary
capacity or any other entity, 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 New York State Department
of Public Service, except persons engaged in the business of operating or
leasing sleeping and parlor railroad cars or of operating railroads other
than street surface, rapid transit, subway and elevated railroads.
Every person, whether or not such person is subject to such supervision,
engaged in the business of operating one or more omnibuses having a seating
capacity of more than seven passengers.
Every person, whether or not such person is subject to such supervision,
who sells gas, electricity, steam, water, refrigeration, telephony or telegraphy
delivered through 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.
This article and the tax imposed thereby shall:
A.
Apply only within the territorial limits of the village.
B.
Not apply and the tax shall not be imposed on any transaction
originating or consummated outside of the territorial limits of the said village
notwithstanding that some act be necessarily performed with respect to such
transaction within such limits.
C.
Be in addition to any and all other taxes.
D.
Apply to all such subject income received on and after
January 1, 1969.
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, regulations and
directives, not inconsistent with law and subject to the approval of the Board
of Trustees of said village, which, in his discretion, are reasonably necessary
to facilitate the administration of this article and the collection of the
taxes imposed hereby. Copies of all such rules, regulations and directives
as may from time to time be promulgated shall be sent by registered mail by
the aforesaid Village Treasurer to all utilities subject to this article which
register as such with the Village Treasurer. All such rules, regulations and
directives shall be deemed a part of this article.
Every utility subject to tax under this article shall keep such records
of its business and in such form as the Village Treasurer may require, and
such records shall be preserved for a period of three years unless the Village
Treasurer directs otherwise.
A.
Time of filing. Every utility subject to a tax hereunder
shall file, on or before January 25 and July 25, a return for the full six
calendar months next preceding each return date, including any period for
which the tax imposed hereby or any amendment hereof is effective. However,
any utility whose gross income or gross operating income for the aforesaid
six months' period is less than $3,000 may file a return annually on
July 25 for the full 12 calendar months next preceding each return date, including
any period for which the tax imposed hereby or any amendment hereof is effective.
Any utility, whether subject to tax under this article or not, may be required
by the Village Treasurer to file an annual return.
B.
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, data 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 a copartner
thereof, or of a principal corporate officer, 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 Treasurer the tax imposed hereby for the period covered
by such return. Such tax shall be due and payable at the time of 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 failing
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, subject
to the approval of the Board of Trustees, 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
available information and, if necessary, may estimate the tax due on the basis
of external indices or otherwise. He shall thereupon give notification 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 notice of such determination,
apply to him for a hearing or unless the Village Treasurer, on his own motion,
shall reduce or amend 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
said Article 78 shall not be instituted unless the amount of the tax sought
to be reviewed, with such interest and penalties thereon as may be provided
by local law, resolution or ordinance, 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 proceeding be dismissed or the tax
confirmed, the petitioner will pay all costs and charges which may accrue
in the prosecution of such proceedings.
Any notice authorized or required under this article may be given by
mailing the same to the intended utility in a postpaid envelope addressed
to such utility at the address given in the last return filed by it under
this article, or if no return has been previously filed, then to such address
as may be obtainable elsewhere. The mailing of such notice shall be presumptive
evidence of the receipt of the same by the utility to which it is 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, within one year from 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 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 as hereinbefore
provided unless the Village Treasurer, after a hearing as hereinbefore provided
or on his own motion, shall have reduced or amended 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 erroneous or illegal.
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 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 has denied 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 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 petitioner will pay all costs and charges which
may accrue in the prosecution of such proceeding.
Except in the case of a willfully false or fraudulent 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 of a return; provided, however, that where
no return has 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, subject to the approval of the Board of Trustees, to:
A.
Prescribe the form of all reports and returns required
to be made hereunder.
B.
Take testimony and proofs, under oath, with reference
to any matter hereby entrusted to him.
C.
Subpoena and require the attendance of witnesses and
the production of all relevant books, papers, records and documents.
Whenever any person fails to pay any tax or penalty imposed by this
article, the Village Attorney shall, upon request of the Village Treasurer
and with the approval of the Board of Trustees, bring an action to enforce
payment of the said tax. The proceeds 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 manner
and to the same extent that the tax and penalty imposed by § 186-a
of the Tax Law of the State of New York is made a lien.
[Adopted 8-23-1994 by L.L. No. 3-1994]
The Board of Trustees has been advised that pursuant to Chapter 602
of the Laws of 1993, which takes effect on January 1, 1995, villages will
no longer be permitted to utilize the current system of collecting delinquent
taxes. Due to the efforts of many village officials throughout the state,
as well as the New York State Conference of Mayors (NYCOM), the
State Legislature has adopted legislation (S. 8560-A)[1] which will permit villages to continue utilizing the current system,
provided that the village adopts a local law by September 1, 1994, evidencing
its intention to continue utilizing the current system. The Board is advised
that adoption of such a local law will enable the village to continue to hold
annual tax lien sales for liens created in 1995, 1996 and 1997. The Board
finds that it is in the best interest of the village and its residents to
continue the current system of collecting delinquent taxes.
[1]
Editor's Note: See L. 1994, c. 532; Real Property Tax Law § 1100
et seq.
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,[1] the Incorporated Village of Sands Point hereby acts by local law,
not subject to referendum, to provide that the collection of real 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.
[1]
Editor's Note: See L. 1994, c. 532; Real Property Tax Law § 1100
et seq.
