Pursuant to the authority granted by § 5-530 of the
Village Law of the Sate of New York, from on and after April 1, 1968,
there is hereby imposed:
A.
A tax equal to 1% of the gross income of every utility doing business
in the Incorporated Village of Old Brookville which is subject to
the supervision of the New York Sate Department of Public Service
and which has an annual gross income in excess of $500, except motor
carriers or brokers subject to supervision under § 240 et
seq. of the Transportation Law.[1]
B.
A tax equal to 1% of the gross operating income of every other utility
doing business in the Incorporated Village of Old Brookville which
has an annual gross operating income in excess of $500.
The terms used herein shall have the meanings as set forth in § 186-a
of the Tax Law.
This article and the tax imposed thereby shall:
A.
Apply only within the territorial limits of the Village of Old Brookville;
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
Old Brookville, notwithstanding that some act be necessarily performed
with the respect to such transaction within such limits;
C.
Be in addition to any and all other taxes and fees imposed by any
other provisions of law;
D.
Apply to all subject income received on and after July 1, 1968.
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 the
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 the chapter.
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 July 1 and January 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 October 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.
B.
Contents. Returns shall be filed with the Village Treasurer on a
form to be furnished by him or her 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 co-partner thereof, or of
a principal corporate officer to the effect that 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, 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 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 may be added as a separate item to bills
rendered by the utility to customers.
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 him or her, 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 indices or otherwise. He or she 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 him or her for
a hearing or unless the Village Treasurer, of his or her own motion,
shall reduce the same. After such hearing, he or she shall give notice
of his or her 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 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 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 or her 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 revision of any tax
or penalty complained of and the Village Treasurer may receive additional
evidence with respect thereto. After making his or her determination,
the Village Treasurer will give notice thereof to the person interested,
and he or she 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 hereof duly made to the Village Treasurer, and he or she 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 for 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 had 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 insure payment of the tax imposed hereby,
he or she 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 judgement 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 lien.
