[Adopted 6-20-2002 by L.L. No. 1-2002]
Pursuant to the authority granted by § 5-530
of the Village Law of the State of New York, a tax equal to 1% of
its gross income from June 1, 2002, is hereby imposed upon every utility
doing business in the Village of Briarcliff Manor which is subject
to the supervision of the State Department of Public Service, which
has a gross income for 12 months, ending May 31, in excess of $500,
except motor carriers or brokers subject to such supervision under
the Public Service Law, and a tax equal to 1% of its gross operating
income is hereby imposed from June 1, 2002, upon every other utility
doing business in the Village of Briarcliff Manor which has a gross
operating income for 12 months, ending May 31, in excess of $500,
which taxes shall have application only within the territorial limits
of the Village of Briarcliff Manor 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
Village of Briarcliff Manor, notwithstanding that some act is necessarily
performed with respect to such transaction within such limits.
All of the provision of § 186-a of
the Tax Law, so far as same are or can be made applicable, shall apply
to the taxes authorized by this article. Notwithstanding any other
provision of this article or of § 186-a of the Tax Law,
the words "gross income" shall include:
A.
In the case of a utility engaged in selling telephony
or telephone services, only receipts from local exchange service wholly
consummated within the Village.
B.
In the case of a utility engaged in selling telegraphy
or telegraph service, only receipts from transactions wholly consummated
within the Village.
Every utility subject to tax under this Article
shall keep such records of its business and in such form as the Treasurer
may require, and such records shall be preserved for a period of three
years, except that the Treasurer may consent to their destruction
within that period or may require that they be kept longer.
The Village Treasurer shall collect the taxes
imposed by this article.
