[Adopted 2-8-1971 as Ch. 51 of the 1971 Code]
[Amended 6-4-2018 by L.L.
No. 8-2018]
Pursuant to the authority granted by § 131 of the
Village Law of the State of New York,[1] a tax equal to 1% of its gross income from and after the
first day of June 1970 is hereby imposed upon every utility doing
business in the Village of Suffern which is subject to the supervision
of the State Department of Public Service and which has a gross income
for the 12 months ending May 31, 2018, in excess of $5,000, except
motor carriers or brokers subject to such supervision under Article
3-B of the Public Service Law,[2] and a tax equal to 1% of its gross operating income from
and after the first day of June 2018 is hereby imposed upon every
other utility doing business in the Village of Suffern which has a
gross operating income for the 12 months ending May 31, 2018, in excess
of $5,000, which taxes shall have application only within the territorial
limits of the Village of Suffern and shall be in addition to any and
all other taxes and fees imposed by any other provision of law.
As used in this article, the following terms shall have the
meanings indicated:
Includes 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 of Suffern, 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 deduction
on account of the cost of the property sold, the cost of the materials
used, labor or other services or other costs, interest or discount
paid or any other expenses whatsoever; also profits from the sale
of securities; also profits from the sale of real property growing
out of the ownership or use of or interest in such property; also
profits from the sale of personal property, other than property of
a kind which would properly be included in the inventory of the taxpayer
if on hand at the close of the period for which a return is made;
also receipts from interest, dividends and royalties derived from
sources within the Village of Suffern 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; and also
profits from any transaction, except sales for resale and rentals,
within the Village of Suffern 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, refrigerator or telephone or telegraph
service in the Village of Suffern, including cash, credits and property
of any kind or nature, with any deduction therefrom on account of
the cost of the property sold, and cost of materials used, labor or
services or other costs, interest or discount paid or any other expenses
whatsoever.
Persons, corporations, companies, associations, joint-stock
associations, copartnerships, estates, assignees 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, municipalities,
political and civil subdivisions of the state or municipality and
public districts.
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 or of operating
railroads other than street-surface, rapid-transit, subway and elevated
railroads, and also includes every person, whether or not such person
is subject to such supervision, who sells gas, electricity, steam,
water, refrigeration or telephony or telegraphy delivered through
mains, pipes or wires or 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.
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, except that the Village Treasurer may consent to their destruction
within that period or may require that they be kept longer.
Every utility subject to tax hereunder shall file quarterly,
on or before September 25, December 25, March 25 and June 25, a return
for the three calendar months preceding such return date and, in the
case of the first such return, for all preceding calendar months during
which the tax imposed hereby was effective. Every return shall state
the gross income or gross operating income for the period covered
thereby. The return shall be filed with the Village Treasurer on a
form to be furnished by him for such purpose and shall contain such
other data, information or matter as he may require to be included
therein. The Village Treasurer, in order to ensure payment of the
tax imposed, may require at any time a further or supplemental return,
which shall contain any data that may be specified by him, and he
may require any utility doing business in the Village of Suffern to
file an annual return, which shall contain any data specified by him,
regardless of whether the utility is subject to tax under this Article.
Every return shall have annexed thereto an affidavit of the head of
the utility making the same or of the owner or of a copartner thereof
or of a principal officer of the corporation, if such business is
conducted by a corporation, 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 by
this Article for the period covered by such return. Such tax shall
be due and payable at the time of filing the return or, if a return
is not filed when due, on the last day on which the return is required
to be filed.
A.
In case any return filed pursuant to this Article shall be insufficient
or unsatisfactory to the Village Treasurer, 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 of tax 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 person liable for such tax. Such determination
shall finally and irrevocably fix such tax, unless the persons against
whom it is assessed shall, within 30 days after the giving of notice
of such determination, apply to the Village Treasurer for a hearing
or unless the Village Treasurer, of his own motion, shall reduce the
same. After such hearing, the Village Treasurer shall give notice
of his decision to the person liable for the tax. Such decision may
be reviewed by a proceeding under Article 78 of the Civil Practice
Law and Rules of the State of New York if application therefor is
made within 90 days after the giving of notice of such decision. An
order to review such decision shall not be granted unless the amount
of any tax sought to be reviewed, with interest and penalties thereon,
if any, shall be first deposited with the Village Treasurer and an
undertaking filed with him, in such amount and with such sureties
as a Justice of the Supreme Court shall approve, to the effect that,
if such proceeding is dismissed or the tax confirmed, the applicant
will pay all costs and charges which may accrue in the prosecution
of such proceeding; or, at the option of the applicant, such undertaking
may be in a sum sufficient to cover the tax, interest, penalties,
costs and charges aforesaid, in which event the applicant shall not
be required to pay such tax, interest and penalties as a condition
precedent to the granting of such order.
B.
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 after the expiration of more than three years from the date of
the filing of a return; provided, however, that where no return has
been filed as required by this Article, the tax may be assessed at
any time.
Any notice authorized or required under the provisions of this
Article may be given by mailing the same to the person for whom it
is intended, in a postpaid envelope, addressed to such person at the
address given by him in the last return filed by him under this Article
or, if no return has been filed, to such address as may be obtainable.
The mailing of such notice shall be presumptive evidence of the receipt
of the same by the person to whom addressed. Any period of time which
is determined according to the provisions of this Article by the giving
of notice shall commence to run from the date of mailing of such notice.
Any person failing to file a return or 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, for cause shown, may extend
the time for filing any return and, if satisfied that the delay was
excusable, may remit all or any portion of the penalty fixed by the
foregoing provisions of this section.
If, within one year from the payment of any tax or penalty,
the payer thereof 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,
as hereinbefore provided, unless the Village Treasurer, after a hearing
as hereinbefore provided or of his own motion, shall have reduced
the tax or penalty or it shall have been established in a proceeding
under Article 78 of the Civil Practice Law and Rules of the State
of New York that such determination was erroneous or illegal. All
refunds shall be made out of moneys collected under this Article.
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 any order to review such determination under said Article
78 of the Civil Practice Law and Rules, subject to the provisions
hereinbefore contained relative to the granting of such order.
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 cost of such utility.
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 Treasurer, 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-a of the Tax Law is made a lien.
In the administration of this Article, the Village Treasurer
shall have power to make such reasonable rules and regulations, not
inconsistent with law, as may be necessary for the exercise of his
powers and the performance of his duties and to prescribe the form
of blanks, reports and other records relating to the administration
and enforcement of the tax, to take testimony and proofs, under oath,
with reference to any matter within the line of his official duty
under this Article and to subpoena and require the attendance of witnesses
and the production of books, papers and documents.
A.
Except in accordance with proper judicial order or as otherwise provided
by law, it shall be unlawful for the Village Treasurer or any agent,
Clerk or employee of the Village of Suffern to divulge or make known
the amount of gross income or gross operating income or any particulars
set forth or disclosed in any return under this Article. The officer
charged with the custody of such returns shall not be required to
produce any of them or evidence of anything contained in them in any
action or proceeding in any court, except on behalf of the Village
of Suffern in an action or proceeding under the provisions of this
Article or on behalf of the State Tax Commission in an action or proceeding
under the provisions of the Tax Law of the State of New York or on
behalf of any party to any action or proceeding under the provisions
of this Article when the returns or facts shown thereby are directly
involved in such action or proceeding, in either of which events the
court may require the production of and may admit in evidence so much
of said returns or of the facts shown thereby as are pertinent to
the action or proceeding and no more. Nothing herein shall be construed
to prohibit the delivery to a person or his duly authorized representative
of a copy of any return filed by him nor to prohibit the publication
of statistics so classified as to prevent the identification of particular
returns and the items thereof nor the publication of delinquent lists
showing the names of persons who have failed to pay their taxes at
the time and in the manner provided for by this Article, together
with any relevant information which, in the opinion of the Village
Treasurer, may assist in the collection of such delinquent taxes nor
the inspection by the Village Attorney or other legal representatives
of the Village of Suffern of the return of any person who shall bring
action to set aside or review the tax based thereon nor against whom
an action has been instituted in accordance with the provisions of
the Article.
B.
Notwithstanding any provisions of this Article, the Village Treasurer
may exchange with the chief fiscal officer of any City or any other
Village in the State of New York information contained in returns
filed under this Article, provided that such City or other Village
grants similar privileges to the Village of Suffern, and provided
that such information is to be used for tax purposes only, and the
Village Treasurer shall, upon request, furnish the State Tax Commission
with any information contained in such returns.
All taxes and penalties received by the Village Treasurer under
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.