[Adopted 6-30-1950 by L.L. No. 5-1950 (Ch. 240, Art. IV, of the 1989
Code)]
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
Pursuant to the authority granted by § 20-b of the General City Law of the State of New York, a tax equal to 1% of gross income is hereby imposed on every utility doing business in the City of Plattsburgh, which is subject to the supervision of the Public Service Commission, except as hereinafter set forth in § 306-2 of this article, and a tax equal to 1% of its gross operating income is hereby imposed for the same period upon every other utility doing business in the City of Plattsburgh, which taxes shall have application only within the territorial limits of the City of Plattsburgh and shall be in addition to any and all other taxes imposed for the same period. Such taxes shall not be imposed on any transaction originating or consummated outside of the territorial limits of the City of Plattsburgh, notwithstanding that some act may be necessarily performed with respect to some transaction within such limits.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
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 City, 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 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, that all receipts from sales of the transportation,
transmission or distribution of gas or electricity by means of conduits,
mains, pipes, wires, lines or the like, rendered or performed in the
City, shall be included in gross income except receipts from (i) sales
of the transportation, transmission or distribution of gas or electricity
to (A) a utility (excluding a public authority) which is supervised
by this state or another jurisdiction (where an element of such supervision
includes rate regulation and, for a utility supervised by another
jurisdiction, such supervision includes rate regulation and such gas
or electricity is delivered for ultimate consumption or use outside
this state), (B) a municipality which owns and operates facilities
which are used to generate or distribute electricity or distribute
gas and which distributes and sells such electricity or gas solely
at retail, solely within its respective jurisdiction, or (C) a public
authority of this state where such public authority is primarily engaged
in the generation and transmission or distribution of electricity
or the distribution of electricity or gas and at least 95% of the
assets of which are so devoted, provided that if the service area
or district of the authority is less than the entire City, the excluded
receipt shall be limited to receipts derived from the sale of transportation,
transmission or distribution of gas or electricity, which electricity
or gas will be sold by such authority at retail within its service
area or district; where, as the case may be, such utility or authority
purchasing such transportation, transmission or distribution sells
the gas or electricity being so transported, transmitted or distributed,
(ii) sales of the transportation, transmission or distribution of
electricity to a municipality where the electricity being transported
has been purchased by such municipality and has been generated solely
by and purchased solely from the state or a public authority of the
state (except where the electricity being transported constitutes
temporary substitution power being supplied during outages or periods
of reduced output) and where such municipality purchasing such transportation,
transmission or distribution sells solely at retail, solely within
its respective jurisdiction, the electricity being so transported,
transmitted or distributed, (iii) sales of the transportation, transmission
or distribution of gas or electricity to corporations and associations
which are 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, and which
are described in Tax Law § 1116(a)(4), where such organization
resells such transportation, transmission or distribution as part
of a bundled gas or electric service as landlord to its tenants in
buildings owned by such organization, or (iv) sales of the transportation,
transmission or distribution of gas or electricity, not otherwise
excluded, to nonresidential customers, but only in accordance with
the following schedule: 100% of such sales shall be excluded. For
the purposes of this subsection, the term "nonresidential customers"
means those customers whose use of gas or electricity or gas or electric
service does not qualify for the reduced rate of sales and compensating
use tax on gas, electricity, or gas or electric service under Tax
Law § 1185-a.
Provided, further, receipts received from the sale of the transportation,
transmission or distribution of gas or electricity shall mean the
receipts received from customers representing the noncommodity charges
for gas or electric service.
Provided, further, gross income with respect to a provider of
telecommunication services shall not include receipts from the sale
of telecommunication services as such services are defined herein.
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 herein 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 for 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, however, 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.
"Gross income" also includes profits from the sale of securities;
as well as profits from the sale of real property growing out of the
ownership or use of or interest in such property; as well as profit
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);
as well as receipts from interest, dividends, and royalties, derived
from sources within this state 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; as well as profits
from any transaction (except sales for resale and rentals) within
this state 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 refrigerator service in this City, including cash, credits
and property of any kind or nature, without any 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 expenses 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 City where such transportation, transmission
or distribution being resold is provided by a utility subject to tax
under Tax Law § 186-a, Subdivision 1(b); 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.
Persons, corporations, companies, associations, joint-stock
companies or associations, partnerships and limited-liability companies,
estates, assignee 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 (provided, however,
that with respect to gas, electricity and gas or electric service,
including the sale of the transportation, transmission or distribution
of gas or electricity, such municipalities, political and civil subdivisions
and public districts shall be excluded from the definition of "person"
if they own and operate facilities which are used to generate or distribute
electricity or distribute gas and they distribute and sell such gas
or electricity solely at retail, solely within their respective jurisdiction;
or provided, further, with respect to the sale of electricity or the
transportation, transmission or distribution of electricity, a municipality
shall be excluded from the definition of "person" if it sells electricity
at retail where all such electricity (excluding temporary substitution
power during outages or periods of reduced output) has been generated
solely by and purchased solely from the state or a public authority
of the state); corporations and associations which are 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, and which are described in Tax
Law § 1116(a)(4) where such organization resells such gas
or electricity or gas or electric service as landlord to its tenants
in buildings owned by such organization; and excepting a corporation
organized and operated exclusively for the purpose of leasing from
a City in this state a waterworks system designed to supply water
at cost to users thereof for discharge, either before or after industrial
use, into a river within such City in order to improve the flow and
condition of such river and thereby to provide a means to relieve
such river from pollution.
Includes any real property or part thereof, and any structure
thereon or space therein.
Shall have the same meaning as such term is defined in Tax
Law § 186-e.
Includes a person paying, or required to pay, rent for premises
as a lessee, sublessee, licensee or concessionaire.
Includes every person (including every provider of telecommunication
services) subject to the supervision of the Public Service Commission,
except persons engaged in the business of operating on the public
highways of this state one or more omnibuses, having a seating capacity
of more than seven persons, and 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 or refrigeration, delivered through mains, pipes or wires, or
furnishes gas, electric, steam, water or refrigerator 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 City Chamberlain of
the City of Plattsburgh may require, and such records shall be preserved
for a period of three years, except that the City Chamberlain may
consent to their destruction within the period or may require that
they be kept longer.
Every utility subject to the tax hereunder shall file, on or
before the 25th days of January, April, July and October of each year,
the return for the three calendar months preceding. The first return
to be made and filed on or before October 25, 1950. Each of such returns
shall state the gross income or the gross operating income for the
period covered by such return. The return shall be filed with the
City Chamberlain of the City of Plattsburgh on forms furnished by
the City Chamberlain for such purpose and shall contain any further
added information or matter which the City Chamberlain may require
to be included therein. Any public utility subject to the payment
of this tax may, upon its election, file such return upon the 25th
day of each month for the month preceding. Any utility which has a
gross income or average gross income, as the case may be, for any
three-month period which is less than $1,500 may file its return for
such period on July 25, 1950. Every return shall have annexed thereto
an affidavit of the head of the utility making the same, or the owner
or of a copartner thereof or a principal officer of the corporation,
if such business be 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 City Chamberlain of the City of Plattsburgh
a 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.
In case any return filed pursuant to this article shall be insufficient
or unsatisfactory to the City Chamberlain of the City of Plattsburgh,
and if a corrected or sufficient return is not filed within 20 days
after the same is required by notice from the City Chamberlain of
the City of Plattsburgh, or if no return is made for any period, the
City Chamberlain of the City of Plattsburgh 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.
The City Chamberlain of the City of Plattsburgh shall give notice
of such determination to the person liable for such tax. Such determination
shall finally and irrevocably fix such tax, unless the person against
whom it is assessed shall, within 30 days after the giving of notice
of such determination, apply to the City Chamberlain of said City
of Plattsburgh for a hearing, or unless the said City Chamberlain
of his own motion shall reduce the same. After such hearing, the said
City Chamberlain shall give notice of his decision to the person liable
for the tax. The decision of the City Chamberlain may be reviewed
by certiorari, if application therefor is made within 30 days after
the giving of notice of such decision. An order of certiorari shall
not be granted unless the amount of any tax sought to be reviewed,
with the penalties thereof, if any, shall be first deposited with
the City Chamberlain of the City of Plattsburgh, 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 order
be dismissed or the tax affirmed, the applicant for the order will
pay costs and charges which may accrue in the prosecution of the certiorari
proceedings, or at the option of the applicant, such undertaking may
be in a sum sufficient to cover the tax, penalties, costs and charges
aforesaid, in which event the applicant shall not be required to pay
such tax and penalties as a condition precedent to the granting of
such order.
Any notice authorized or required under the provisions of this
article may be given by mailing the same to the persons 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, 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 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 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 City Chamberlain of the City of Plattsburgh,
if satisfied that the delay was excusable, may remit all or any portion
of such penalty.
If within one year from the payment of any tax or penalty the
payer thereof shall make application for a refund thereof and the
City Chamberlain of the City of Plattsburgh or the court shall determine
that such tax or penalty or any portion thereof was erroneously or
illegally collected, the City Chamberlain of the City of Plattsburgh
shall return the amount so determined. For like cause and within the
same period a refund may be made on the initiative of the City Chamberlain
of the City of Plattsburgh. However, no refund shall be made of a
tax or penalty paid pursuant to a determination of the said City Chamberlain,
as hereinbefore provided, unless the said City Chamberlain, after
a hearing as hereinbefore provided or of his own motion, shall have
reduced the tax or penalty or if it shall have been established in
a certiorari proceeding 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 City Chamberlain of the City of Plattsburgh may receive
additional evidence with respect thereto. After making his determination,
the said City Chamberlain shall give notice thereof to the person
interested, and he shall be entitled to a certiorari order to review
such determination, subject to the provisions hereinbefore contained
relating to the granting of such order.
[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
paid by the utility and may be added as a separate item to bills rendered
by the utility to customers or others but shall constitute a part
of the operating costs of such utility.
Whenever any person shall fail to pay any taxes or penalty imposed
by this article, the Corporation Counsel shall, upon the request of
the City Chamberlain of the City of Plattsburgh, bring an action to
enforce payment of the same. The proceeds of any judgment obtained
in any action shall be paid to the City Chamberlain of the City of
Plattsburgh. Each such tax and penalty shall be in 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 City Chamberlain
of the City of Plattsburgh 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 the 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 the proper judicial order or as otherwise
provided by law, it shall be unlawful for the City Chamberlain of
the City of Plattsburgh, or any agent, Clerk or employee of the City
of Plattsburgh, or any agent, Clerk to divulge or make known in any
manner the amount of gross income or gross operating income, or any
particulars set forth or disclosed in any such return under this section.
The officer charged with the custody of such returns shall not be
required to produce any of them or disclose evidence of anything contained
in them in any action or proceeding in any court, except on behalf
of the City of Plattsburgh, 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, or on behalf of the state 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 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, or the publication of delinquent lists showing the names
of persons who have failed to pay their taxes at the times and in
the manner provided by this section, together with any relevant information
which, in the opinion of the City Chamberlain of the City of Plattsburgh,
may assist in the collection of such delinquent taxes; or the inspection
of the Corporation Counsel or any other legal representative of the
City of Plattsburgh of the return of any person who shall bring action
to set aside or review the tax thereon, or against whom an action
has been instituted in accordance with the provisions of the article.
B.
Any offense against the foregoing secrecy provisions shall be punishable
by a fine not exceeding $1,000 or imprisonment not exceeding six months,
or both, and if the offender be an officer, agent, Clerk or employee
or the City of Plattsburgh, he shall be dismissed from office and
shall be incapable of holding any office or employment in the City
of Plattsburgh, for a period of five years thereafter.
C.
Notwithstanding any provisions of this article, the City Chamberlain
of the City of Plattsburgh may exchange with the chief fiscal officer
of any other city in the State of New York information contained in
returns filed under this article, provided that such other city grants
similar privileges to the City of Plattsburgh and provided that such
information is to be used for tax purposes only, and the City Chamberlain
of the City of Plattsburgh shall, upon request, furnish the State
Commission with any information contained in such returns.
All taxes and penalties received by the City Chamberlain of
the City of Plattsburgh under this article shall be paid into the
general fund.
