[Adopted 11-4-37 by L.L. No. 3-1937 (Ch. 106, Art. I, of the 1973 Code)]
[Last amended 4-20-2004 by L.L. No. 3-2004]
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 its gross income from and after July 1, 1937, is hereby imposed upon every utility doing business in the City of Hudson which is subject to the supervision of the State Department of Public Service, which has a gross income for the 12 months ending May 31 in excess of $500, except motor carriers or brokers, and a tax equal to 1% of its gross operating income is hereby imposed from and after July 1, 1937, upon every other utility doing business in the City of Hudson which has a gross operating income for the 12 months ending May 31 in excess of $500, which taxes shall have application only within the territorial limits of the City of Hudson and shall be in addition to any and all other taxes and fees imposed by any other provision of law 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 Hudson, notwithstanding that some act be necessarily performed with respect to such transaction within such limits.
[Amended 6-9-1938 by L.L. No. 10-1938; 5-29-1941 by L.L. No. 1-1941; 4-20-2004 by L.L. No. 3-2004]
The terms used in this article, including "gross income," "gross operating income," "person" and "utility," shall have the meanings set forth in Subdivision 2 of § 186-a of the Tax Law.
Every utility subject to tax under this article shall keep such records of its business and in such form as the City Treasurer may require, and such records shall be preserved for a period of three years, except that the City Treasurer may consent to their destruction within that period or may require that they be kept longer.
[Amended last 6-29-1950 by L.L. No. 5-1950]
Every utility subject to tax hereunder shall file, on or before September 25, December 25, March 25 and June 25, a return for the three calendar months preceding each return date, including any period for which the tax imposed hereby or by any amendment hereof is effective, each of which returns shall state the gross income or gross operating income for the period covered by each such return. Returns shall be filed with the City Treasurer of the City of Hudson on a form to be furnished by him for such purpose and shall contain such other data, information or matter as the City Treasurer of the City of Hudson may require to be included therein. Notwithstanding the foregoing provisions of this section, any utility whose average gross income or average gross operating income, as the case may be, for the aforesaid three months' period is less than $1,500 may file a return annually on June 25 for the 12 preceding calendar months, and the City Treasurer of the City of Hudson may require any utility doing business in the City of Hudson to file an annual return, which shall contain any data specified by the City Treasurer of the City of Hudson, regardless of whether the utility is subject to tax under this article. The City Treasurer of the City of Hudson, 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 the City Treasurer of the City of Hudson. Every return shall have annexed thereto an affidavit of the head of the utility making the same, 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 City 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.
[Amended 6-29-1939 by L.L. No. 1-1939]
In case any return filed pursuant to this article shall be insufficient or unsatisfactory to the City Treasurer, and if a corrected or sufficient return is not filed within 20 days after the same is required by notice from the City Treasurer, or if no return is made for any period, the City 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. The City Treasurer 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 Treasurer for a hearing, or unless the City Treasurer, of his own motion, shall reduce the same. After such hearing, the City Treasurer shall give notice of his decision to the person liable for the tax. The decision of the City Treasurer may be reviewed by a proceeding under Article 78 of the Civil Practice Act of the State of New York if application therefor is made within 30 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 City 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 be 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.
Any notice authorized or required under the provisions of this article may be given by mailing the same to the person for whom 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 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 City Treasurer, if satisfied that the delay was excusable, may remit all or any portion of such penalty.
[Amended 6-29-1939 by L.L. No. 1-1939]
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 Treasurer or the court shall determine that such tax or penalty or any portion thereof was erroneously or illegally collected, the City 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 City Treasurer. However, no refund shall be made of a tax or penalty paid pursuant to a determination of the City Treasurer as hereinbefore provided unless the City 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 Act 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 City Treasurer may receive additional evidence with respect thereto. After making this determination, the City Treasurer shall give notice thereof to the person interested, and he shall be entitled to an order to review such determination under said Article 78, subject to the provisions hereinbefore contained relating to the granting of such an 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 costs of such utility.
Whenever any person shall fail to pay any tax or penalty imposed by this article, the Legal Advisor shall, upon the request of the City 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 City 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 City 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.
Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for the City Treasurer, or any agent, clerk or employee of the City of Hudson, 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 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 City of Hudson 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 or 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 time and in the manner provided for by this article, together with any relevant information which in the opinion of the City Treasurer may assist in the collection of such delinquent taxes; or the inspection by the Legal Advisor or other legal representatives of the City of Hudson of the return of any person who shall bring action to set aside or review the tax based thereon, or against whom an action has been instituted in accordance with the provisions of this article.
Any offense against the foregoing secrecy provisions shall be punishable by a fine not exceeding $1,000 or by imprisonment not exceeding six months, or both, and if the offender be an officer, agent, clerk or employee of the City of Hudson, he shall be dismissed from office and shall be incapable of holding an office or employment in the City of Hudson for a period of five years thereafter.
Notwithstanding any provisions of this section, the City Treasurer 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 such other City grants similar privileges to the City of Hudson, and provided such information is to be used for tax purposes only, and the City Treasurer shall, upon request, furnish the State Tax Commission with any information contained in such returns.
[Amended 6-9-1942 by L.L. No. 1-1942; 8-31-1944 by L.L. No. 1-1944; 8-30-1945 by L.L. No. 1-1945; 7-25-1946 by L.L. No. 1-1946; 7-31-1947 by L.L. No. 1-1947; 7-29-1948 by L.L. No. 1-1948; 6-30-1949 by L.L. No. 1-1949]
All taxes and penalties received by the City Treasurer of the City of Hudson, New York, for taxes heretofore or hereafter imposed under this article, shall be credited and deposited by him in the general fund of the City of Hudson, New York.