City of Ithaca, NY
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2023-12-06
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The Code
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Part II: General Legislation
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Chapter 300 Taxation
- The Charter
- Ch C Charter
- The Code
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 4 Administration of Government
- Ch 5 (Reserved)
- Ch 6 Appearance Tickets
- Ch 7 Appointments, by Mayor and/or City Manager
- Ch 8 Advisory Commissions
- Ch 12 (Reserved)
- Ch 17 Cable Commission
- Ch 18 Cable Access Oversight Committee
- Ch 22 (Reserved)
- Ch 27 (Reserved)
- Ch 31 (Reserved)
- Ch 35 Continuity of Government
- Ch 39 Contracts
- Ch 42 Cyber Security Citizen Notification Policy
- Ch 45 (Reserved)
- Ch 47 Economic Development Zone
- Ch 48 Emergency Preparedness
- Ch 50 Energy Commission
- Ch 55 Ethics, Code of
- Ch 62 Housing Trust Fund
- Ch 68 Industrial Park Leasing Policy
- Ch 73 Landmarks Preservation Commission
- Ch 78 Meetings, Open
- Ch 86 (Reserved)
- Ch 90 Personnel
- Ch 95 (Reserved)
- Ch 100 (Reserved)
- Ch 103 Residency Requirements
- Ch 105 Room Occupancy Tax
- Ch 107 Salaries and Compensation
- Ch 112 (Reserved)
- Ch 113 (Reserved)
- Ch 114 Natural Areas
- Ch 116 Traffic Violations Bureau
- Ch 118 Videoconferences
- Ch 120 Youth Council
- Part II: General Legislation
- Ch 128 Alcoholic Beverages
- Ch 132 Assemblies and Parades
- Ch 137 Bicycles
- Ch 139 Bingo
- Ch 141 Bridges
- Ch 146 Building Code Enforcement
- Ch 149 Business Improvement Districts
- Ch 152 Communications Technology
- Ch 155 Circuses and Carnivals
- Ch 157 Commons
- Ch 160 Design Review
- Ch 164 Dogs and Other Animals
- Ch 170 Use of City Real Property
- Ch 176 Environmental Quality Review
- Ch 177 Eviction for Illegal Drug Use and Possession
- Ch 178 Exterior Property Maintenance
- Ch 179 Fill, Excavation and Stockpiling
- Ch 181 Fire Prevention
- Ch 186 Flood Damage Prevention
- Ch 192 Games of Chance
- Ch 196 Garbage and Refuse
- Ch 201 Hazardous or Radioactive Materials
- Ch 206 Houses, Numbering of
- Ch 210 Housing Standards
- Ch 215 Human Rights Protection
- Ch 219 Hunting and Firearms
- Ch 228 Landmarks Preservation
- Ch 232 Licensing of Businesses and Occupations
- Ch 237 Newsracks
- Ch 240 Noise
- Ch 250 Peace and Good Order
- Ch 256 Records, Public Access to
- Ch 258 Rental Housing
- Ch 260 Residential Parking Permit System
- Ch 262 Sewers and Water, Intermunicipal
- Ch 264 Sewer Use
- Ch 268 Shopping Carts
- Ch 272 Signs
- Ch 276 Site Plan Review
- Ch 278 Skateboards
- Ch 280 Smoking, Outdoor
- Ch 282 Stormwater Management and Erosion and Sediment Control
- Ch 283 Stormwater Utility
- Ch 285 Streets and Sidewalks
- Ch 290 Subdivision of Land
- Ch 295 Swimming Pools
- Ch 300 Taxation
- Ch 300 Art I Senior Citizens Exemption
- § 300-1 Exemption granted.
- § 300-2 Limitations on exemption.
- § 300-3 Annual application required.
- § 300-4 Penalties for offenses; disqualification from exemption.
- § 300-5 (Reserved)
- Ch 300 Art II Utility Tax
- § 300-6 Imposition of tax.
- § 300-7 Definitions.
- § 300-8 Records of utility.
- § 300-9 Quarterly returns; exemption.
- § 300-10 Payment of tax.
- § 300-11 Determination of tax by City Chamberlain.
- § 300-12 Service of notice.
- § 300-13 Failure to file return or pay tax; penalty.
- § 300-14 Refunds.
- § 300-15 Tax to constitute part of operating costs.
- § 300-16 Enforcement.
- § 300-17 Powers and duties of Chamberlain.
- § 300-18 Disclosure of information in returns.
- § 300-19 Disposition of taxes and penalties.
- Ch 300 Art III Business Investment Exemption
- § 300-20 Exemption reduced to zero.
- Ch 300 Art IV Exemption for Historic Properties
- § 300-21 Legislative intent.
- § 300-22 Amount; criteria.
- § 300-23 Application.
- § 300-24 Approval.
- § 300-25 When effective.
- Ch 300 Art V Disability Exemption
- § 300-26 Statutory authority; exemption granted; terms and conditions.
- Ch 300 Art VI Exemption for Capital Improvements to Residential Buildings
- § 300-27 Legislative intent and purposes.
- § 300-28 Exemption granted.
- § 300-29 Terms and conditions.
- Ch 300 Art VII Restricted Sale Price Exemption for Housing Trust Homes
- § 300-30 Purpose.
- § 300-31 Exemption authorized.
- § 300-32 When effective.
- Ch 300 Art VIII Charitable Gifts Reserve Fund Tax Credit
- § 300-33 Legislative findings, intent, and purpose.
- § 300-34 Authority.
- § 300-35 The charitable gifts reserve fund tax credit.
- § 300-36 Severability.
- Ch 306 Trees and Shrubs
- Ch 316 Vehicles, Recreational
- Ch 317 Vehicles, Removal of
- Ch 320 Watershed
- Ch 325 Zoning
- Part III: Board of Public Works Legislation
- Ch 329 General Provisions, Board of Public Works
- Ch 330 Business Operations
- Ch 331 Garbage, Trash and Weeds
- Ch 336 Parks and Recreation
- Ch 342 Streets and Sidewalks
- Ch 346 Vehicles and Traffic
- Ch 348 Water and Sewers
- Appendix
- Ch A351 Special Acts Table
- Ch A352 (Reserved)
- Disposition List
- Ch DL Disposition List
[HISTORY: Adopted by the Common Council of
the City of Ithaca as indicated in article histories. Amendments noted
where applicable.]
CHARTER REFERENCES
Taxation and assessment — See Art. IV.
