[HISTORY: Adopted by the Board of Trustees of the Village of LeRoy
as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Assessments — See Ch. 4.
ARTICLE IUtility Tax (§ 188-1 — § 188-14)
ARTICLE IIBusiness Investment Exemption (§ 188-15 — § 188-16)
ARTICLE IIIBusiness Facilities Exemption (§ 188-17 — § 188-20)
ARTICLE IVSenior Citizens Exemption (§ 188-21 — § 188-22)
ARTICLE VVeterans Exemption (§ 188-23 — § 188-26)
ARTICLE VIDisabled Persons with Limited Incomes Tax Exemption (§ 188-27 — § 188-34)
Article I Utility Tax
§ 188-1 Tax on the furnishing of utility services.
§ 188-2 Definitions.
§ 188-3 Records of utility.
§ 188-4 Filing by utility.
§ 188-5 Payment of tax.
§ 188-6 Sufficiency of return.
§ 188-7 Notice.
§ 188-8 Failure to file.
§ 188-9 Refund.
§ 188-10 Tax to be operating cost.
§ 188-11 Failure to pay tax.
§ 188-12 Rules and regulations of Treasurer.
§ 188-13 Disclosure by Treasurer.
§ 188-14 Disposition of taxes and penalties.
Article II Business Investment Exemption
§ 188-15 Exemption granted.
§ 188-16 Extent of exemption.
Article III Business Facilities Exemption
§ 188-17 Exemption granted.
§ 188-18 Applicability.
§ 188-19 Evaluation of application.
§ 188-20 Eligibility.
Article IV Senior Citizens Exemption
§ 188-21 Exemption granted.
§ 188-22 Sliding scale exemption.
Article V Veterans Exemption
§ 188-23 Authority.
§ 188-24 Extent of exemption.
§ 188-25 Additional exemption.
§ 188-26 Veterans with disabilities.
Article VI Disabled Persons with Limited Incomes Tax Exemption