[Adopted 1-5-1976 by L.L.
No. 1-1976 (Ch. 161, Art. I, of the 1976 Code)]
From, on and after July 1, 1964, there is hereby imposed a tax
of 1% on the gross income or gross operating income of the following:
A.
Every utility doing business in the Incorporated Village of Monticello
which is subject to the supervision of the New York State Department
of Public Service and which has a gross income for the 12 months ending
December 31 in excess of $500, except motor carriers or brokers subject
to such supervision under § 150 et seq. of the Transportation
Law.
[Amended 6-21-1999 by L.L. No. 5-1999]
B.
Every other utility doing business in the Incorporated Village of
Monticello which has a gross operating income for the 12 months ending
December 31 in excess of $500.
[Amended 6-21-1999 by L.L. No. 5-1999]
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.
This article and the tax imposed shall:
A.
Apply only within the territorial limits of the Village of Monticello.
B.
Not apply and the tax shall not be imposed on any transaction originating
or consummated outside of the territorial limits of the Village of
Monticello, 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 subject income received on and after July 1, 1964.
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 Enforcement Officer of this
article and shall make and be responsible for all collections hereunder.
He shall also have the power and authority, subject to approval of
the Board of Trustees, to make any rules or 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 the taxes imposed hereby. Copies of all such rules and
regulations and directives as may from time to time be promulgated
shall be sent by registered mail 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 portion 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 Board of Trustees
may require, and such records shall be preserved for a period of three
years unless the Village Treasurer, with approval of the Board of
Trustees, directs otherwise.
A.
Time of filing. Every utility subject to a tax hereunder shall file
on or before March 15 of each year for taxable years beginning before
January 1, 2016, and on or before April 15 of each year for taxable
years beginning on or after January 1, 2016, a return for the year
ended on the preceding December 31. Any utility, whether subject to
tax under this article or not, may be required by the Village Board
of Trustees to file an annual return.
[Amended 6-21-1999 by L.L. No. 5-1999; at time of adoption of Code (see
Ch. 1, General Provisions, Art. I)]
B.
Contents. Returns shall be filed with the Village Treasurer on forms
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 by the owner or a copartner thereof, or by 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 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,
except 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.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
The tax imposed by this article shall be charged against and
be paid by the utility and may 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 or, if necessary, may estimate the tax on the basis of external
indices or otherwise. He shall 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 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 application therefor is made to the
Supreme Court within 90 days after the giving of the notice of such
final determination; provided, however, that any such proceeding under
said article shall not be instituted unless the amount of any tax
sought to be reviewed, with such interest and penalties thereon as
are herein provided for, 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 proceeding.
Any notice authorized or required under the provisions 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, within one year from the giving of notice of any determination
or assessment of any tax or penalty, the utility 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,
with approval of the Board of Trustees, 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 Treasurer as hereinbefore provided unless he, after a hearing
as hereinbefore provided, or on his own motion, shall have reduced
the tax or penalty or it shall have been established in a certiorari
proceeding 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 Treasurer
may receive additional evidence with respect thereto. After making
his determination, he shall give notice thereof to the utility interested,
and it shall be entitled to a certiorari order to review 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 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 intent to evade the tax, no assessment of additional tax shall
be made with respect to taxes imposed under this article after the
expiration; provided, however, that where no return has been filed
as of more than three years from the date of filing of a return required
hereby, the tax may be assessed at any time.
In addition to any other powers herein given the Village Treasurer
and in order further to ensure payment of the tax imposed hereby,
he shall, subject to the approval of the Board of Trustees, have the
power to:
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 Board of Trustees, 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 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 of the Tax Law is made a lien.
