[Adopted 10-16-1986 by L.L. No. 17-1986]
The Board of Trustees of the Village of New Hempstead realizes
that the real estate tax burden on its residents is ever increasing
due to the imposition of taxes by all levels of government in Rockland
County. In an effort to relieve some of that burden, the Board believes
that the tax base of the Village must be broadened and that the adoption
of this article will broaden its tax base.
Pursuant to the authority granted by § 5-530 of the
Village Law of the State of New York, from and after the effective
date of this article, there is hereby imposed:
A.
A tax equal to 1% of the gross income of every utility doing business
in the territorial limits of the Village of New Hempstead which is
subject to the supervision of the New York State Public Service Commission
and which has an annual gross income in excess of $500, except motor
carriers or brokers subject to the provisions of Article 7 of the
Transportation Law.
[Amended 5-22-2017 by L.L. No. 2-2017]
B.
A tax equal to 1% of the gross operating income of every other utility
doing business in the territorial limits of the Village of New Hempstead
which has an annual gross operating income in excess of $500.
As used in this article, the following terms shall have the
meanings indicated:
Includes:
In the case of a utility engaged in selling telephony or telephone
service, only receipts from local exchange service wholly consummated
within the Village.
In the case of a utility engaged in selling telegraphy or telegraph
service, only receipts from transactions wholly consummated within
the Village.
The words "gross income," in the case of any utility other than described in Subsection A hereinabove, shall include:
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 a 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.
Profits from the sale of securities.
Profits from the sale of real property growing out of the ownership
or use of or interest in such property.
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.
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 receipts thereof.
Profits from any transaction, except sales for resale and rentals,
within the Village 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, or refrigeration, or in or by reason of the furnishing for such consumption or use of gas, electric, steam, water, or refrigeration service in the Village, including cash, credits and property of any kind or nature, without deductions 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; provided, however, there shall be excluded from gross operating income receipts representing the amount received from the resale of the transportation, transmission or distribution of gas or electricity in this state where such transportation, transmission or distribution being resold is provided by a utility subject to tax under § 260-20; the receipts representing the amount received from resale of such transportation, transmission or distribution shall be the amount received for such transportation, transmission or distribution by such utility which initially provided such transportation, transmission or distributions; provided, further, sales of gas, electricity, steam, water or refrigeration or gas, electric, steam, water or refrigerator service to a landlord that is a person as defined in this section for resale by such landlord to a tenant, for consumption by such tenant as an incident to such landlord's activity of renting premises to such tenant, shall be subject to the tax imposed under this article even though such sales are not for ultimate consumption by such landlord; provided, further, receipts derived by a landlord from the resale of such gas, electricity, steam, water or refrigeration or furnishing gas, electric, steam, water or refrigerator service to such tenant shall be conclusively presumed to be equal to such landlord's cost of the same, and, if the tax under this article was imposed on the sale to such landlord, no additional tax under this article shall be owing on the sale by such landlord to such tenant. If the tax under this article was not imposed on such sale to the landlord, then such landlord, on the sale to its tenant, shall file a return hereunder based on such landlord's cost (including any associated transportation cost) of such gas, electricity, steam, water or refrigeration or gas, electric, steam, water or refrigerator service.
[Amended 5-7-1987 by L.L.
No. 6-1987; at time of adoption of Code (see Ch.
1, General Provisions, Art. I)]
Includes 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 and their assignees, lessees, trustees or receivers appointed
by any court whatsoever or by any other means. The word "person" shall
not include the state, municipality, 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.
Includes:
Every person subject to the supervision of the State Public
Service Commission, except:
Persons engaged in the business of operating or leasing sleeping
and parlor railroad cars.
Persons engaged in the business of operating or leasing railroads
other than street-surface, rapid-transit, subway and elevated railroads.
Omnibus corporations subject to the provisions of Article 5
of the Transportation Law.
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 Public
Service Commission or any other regulatory agency.
[Amended 5-7-1987 by L.L.
No. 6-1987]
Every person who furnishes gas, electricity, steam, water, refrigeration,
telephony or telegraphy service by means of mains, pipes or wires,
regardless of whether such activities are the main business of such
persons or are only incidental thereto or of whether use is made of
the public streets.
[Amended 5-7-1987 by L.L.
No. 6-1987]
This article and the tax imposed thereby:
A.
Shall apply only within the territorial limits of the Village of
New Hempstead.
B.
Shall not apply and the tax shall not be imposed on any transaction
originating or consummated outside the territorial limits of the Village
of New Hempstead, notwithstanding that some act is necessarily performed
with respect to such transaction within such limits.
C.
Shall be in addition to any and all other taxes.
D.
Shall apply to all subject income received on and after the effective
date of this article.
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. The Treasurer shall also have the power and authority to
make any rules or regulations or directives, not inconsistent with
law, which, in 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 part of this article.
Every utility subject to tax pursuant to this article shall
keep such records of its business 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 otherwise directs.
A.
Time of filing. Every utility subject to a tax hereunder shall file
on or before December 25 and June 25 of each year a return for the
six calendar months preceding each return date, including any period
for which a 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 December 25 for the 12 calendar months preceding
such 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 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 chief executive officer of
the utility making the same or of the owner or 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 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; however, 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.
In the event that a return filed pursuant to this article shall
be insufficient or unsatisfactory to the Village Treasurer, she may
require a new or supplemental return which shall contain any data
that may be specified by her, and if a corrected or new return is
not filed within 20 days after the same is required by notice from
her or if no return is made for a period, the Village Treasurer shall
determine the amount due from such information as is available to
her and may estimate the tax on the basis of external indexes or otherwise.
She 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
her for a hearing or unless the Village Treasurer, of her own motion,
shall reduce the same. After such hearing, she shall give notice of
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 commenced within 90 days after the giving
of notice of such final determination; provided, however, that any
such proceeding shall not be instituted unless the amount of any tax
sought to be reviewed, with such interest and penalties thereon as
may be provided, 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 is 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 pursuant to 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 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 it is addressed. Any period of time given for compliance
with such notice shall commence to run from the date of the 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 or illegally collected, the Village Treasurer
shall refund the amount so determined. However, no refund shall be
made of a tax or penalty paid pursuant to a determination of the Village
Treasurer unless the Village Treasurer, after a hearing or of her
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 that such determination was erroneous or illegal. An
application for a refund shall be deemed an application for revision
of any tax or penalty, and the Village Treasurer may receive additional
evidence with respect thereto.
Except in the case of a willfully false or fraudulent return,
no assessment or additional tax shall be made with respect to taxes
imposed pursuant to this article after the expiration of three years
from the date of filing of a return; provided, however, that if no
return has been filed, the tax may be assessed at any time.
In addition to any other powers herein given to the Village
Treasurer and in order to further ensure payment of the tax imposed
hereby, the Treasurer 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
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 as the tax imposed on real property
by the Real Property Tax Law.
