[Adopted 7-5-1988 by L.L. No. 2-1988 as Ch. 107, Art. I of the 1988 Code]
Pursuant to the authority granted by § 5-530 of the Village Law of the State of New York, from and after April 1, 1971, there is hereby imposed:
A tax equal to 1% of the gross income of every utility doing business in the Incorporated Village of North Collins 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 7 of the Transportation Law.
A tax equal to 1% of the gross operating income of every other utility doing business in the Incorporated Village of North Collins which has an annual gross operating income in excess of $500.
As used in this Article, the following terms shall have the meanings indicated:
- A. Includes:
- (1) In the case of a utility engaged in selling telephony or telephone service, only receipts from local exchange service wholly consummated within the Village.
- (2) In the case of a utility engaged in selling telegraphy or telegraph service, only receipts from transactions wholly consummated with the Village.
- B. The words "gross income" in the case of any utility other than described in Subsection A hereof shall include:
- (1) 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.
- (2) Profits from the sale of securities.
- (3) Profits from the sale of real property growing out of the ownership or use of or interest in such property.
- (4) 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.
- (5) 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.
- (6) Profits from any transaction (except sales for resale and rentals) with the Village whatsoever.
- GROSS OPERATING INCOME
- 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, telephone or telegraphy, or in or by reason of the furnishing for such consumption or use 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 discount paid, or any other expense whatsoever.
- Persons, corporations, companies, associations, joint-stock associations, copartnerships, estates, assignee of rents, any persons 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, 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.
- A. Every person subject to the supervision of the State Department of Public Service, except:
- (1) Persons engaged in the business of operating or leasing sleeping and parlor railroad cars.
- (2) Persons engaged in the business of operating or leasing railroads other than street surface, rapid transit, subway and elevated railroads.
- (3) Omnibus corporations subject to supervision under Article 7 of the Transportation Law.
- B. Every person who sells gas, electricity, steam, water, refrigeration, telephony or telegraphy delivered through mains, pipes or wires, whether or not such person is subject to the supervision of the State Department of Public Service.
- C. 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.
This Article and the tax imposed thereby shall:
Apply only within the territorial limits of the Village of North Collins.
Not apply and the tax shall not be imposed on any transaction originating or consummated outside the territorial limits of the Village of North Collins, notwithstanding that some act be necessarily performed with respect to such transaction within such limits.
Be in addition to any and all other taxes and fees imposed by any other provisions of law.
Apply to all subject income received on and after April 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 or she shall also have the power and authority to make any rules or regulations or directives not inconsistent with law which, in his or her 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.
Time of filing. Every utility subject to a tax hereunder shall file, on or before October 1 and April 1, a return for the six calendar months preceding each return date, including any period for which the tax imposed hereby or any amendment hereof is effective. However, any utility whose average gross income or gross operating income for the aforesaid six-month period is less than $3,000 may file a return annually on March 1 for the 12 calendar months 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.
Contents. Returns shall be filed with the Village Treasurer on a form to be furnished by the Treasurer 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 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 the filing of the return or, if a return is not filed when due, on the last day in 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 the tax due, plus 1% of such tax for each month of delay or a 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.
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 on 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 or she may require at any time a further or supplemental return which shall contain any data that may be specified by him or her; and if a corrected or sufficient return is not filed within 20 days after the same is required by notice from the Treasurer or if no return is made for any period, the Village Treasurer shall determine the amount due, from such information as he or she is able to obtain, and, if necessary, may estimate the tax on the basis of external indexes 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 notice of such determination, apply to the Treasurer for a hearing or unless the 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 said Article 78 shall not be instituted unless the amount of any tax sought to be reviewed, with such interest and penalties thereon as may be provided for by local law, ordinance 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 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 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 charged, 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 herein provided or of 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 erroneous or illegal. An application for a refund, made as hereinbefore provided, shall be deemed an application for the revisions of any tax or penalty complained of and the Village Treasurer may receive additional evidence with 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 subsection 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 the intent to evade the tax, no assessment or additional tax shall be made with respect to taxes imposed under this Article after 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, in order to further ensure payment of the tax imposed hereby, shall 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 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.