City of Watertown, NY
Jefferson County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the City Council of the City of Watertown as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Transient retail businesses — See Ch. 284.
Article I Utility Tax

§ 271-1 Imposition of tax.

§ 271-2 Definitions.

§ 271-3 Record.

§ 271-4 Filing of returns.

§ 271-5 Payment of tax.

§ 271-6 Procedure upon failure to file sufficient return.

§ 271-7 Notice.

§ 271-8 Penalty for late payment.

§ 271-9 Refunds.

§ 271-10 Tax to constitute part of operating costs.

§ 271-11 Action to enforce payment.

§ 271-12 Powers of City Comptroller.

§ 271-13 Secrecy provisions; penalties for offenses.

§ 271-14 Deposit of taxes and penalties.

Article II Retail Sales Tax

§ 271-15 Definitions.

§ 271-16 Imposition of tax.

§ 271-17 Schedule of amounts to be collected.

§ 271-18 Records to be kept.

§ 271-19 Returns.

§ 271-20 Payment of tax.

§ 271-21 Assessment and determination of tax when sufficient return not filed.

§ 271-22 Refunds.

§ 271-23 Remedies to be exclusive.

§ 271-24 Proceedings to recover tax.

§ 271-25 Powers of Comptroller.

§ 271-26 Administration of oaths and compelling testimony; penalties.

§ 271-27 Reference to tax.

§ 271-28 Registration of vendors.

§ 271-29 Penalties and interest.

§ 271-30 Secrecy provisions; penalties for offenses.

§ 271-31 Notices and limitations of time.

§ 271-32 Disposition of revenues.

§ 271-33 Construal and enforcement.

Article III Compensating Use Tax

§ 271-34 Definitions.

§ 271-35 Imposition of tax.

§ 271-36 Exemptions.

§ 271-37 Collection of tax from purchaser.

§ 271-38 Schedule of amounts to be collected.

§ 271-39 Records to be kept.

§ 271-40 Returns.

§ 271-41 Payment of tax.

§ 271-42 Assessment and determination of tax when sufficient return not filed.

§ 271-43 Refunds.

§ 271-44 Remedies to be exclusive.

§ 271-45 Proceedings to recover tax.

§ 271-46 Powers of Comptroller.

§ 271-47 Administration of oaths and compelling testimony; penalties for offenses.

§ 271-48 Reference to tax.

§ 271-49 Registration of vendors.

§ 271-50 Penalties and interest.

§ 271-51 Secrecy provisions; penalties for offenses.

§ 271-52 Notices and limitations of time.

§ 271-53 Disposition of revenues.

§ 271-54 Construal and enforcement.

Article IV Hotel Room Occupancy Tax

§ 271-55 Definitions.

§ 271-56 Imposition of tax.

§ 271-57 Records to be kept.

§ 271-58 Returns.

§ 271-59 Payment of tax.

§ 271-60 Assessment and determination of tax when sufficient return not filed.

§ 271-61 Refunds.

§ 271-62 Remedies to be exclusive.

§ 271-63 Proceedings to recover tax.

§ 271-64 Powers of Comptroller.

§ 271-65 Administration of oaths and compelling testimony; penalties for offenses.

§ 271-66 Reference to tax.

§ 271-67 Registration of operators.

§ 271-68 Penalties and interest.

§ 271-69 Secrecy provisions; penalties for offenses.

§ 271-70 Notices and limitations of time.

§ 271-71 Disposition of revenues.

§ 271-72 Construal and enforcement.

Article V Senior Citizens Tax Exemption

§ 271-73 Exemption granted.

Article VI Ratio of Veterans Exemption to Assessed Value

§ 271-74 Purpose.

§ 271-75 Adjustment to amount of exemption.

§ 271-76 (Reserved).

Article VII Veterans Exemption

§ 271-77 Purpose.

§ 271-78 Establishment of exemption.

Article VIII Investment and Deposit Policies and Procedures

§ 271-79 General provisions.

Article IX Collection of Delinquent Taxes

§ 271-80 Continuation of collection procedures.

Article X Capital Improvements Exemption

§ 271-81 Purpose.

§ 271-82 Exemption established; eligibility; amount.