City of Geneva, NY
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2023-01-04
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Part II, General Legislation
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Chapter 318 Taxation
- Part I, Administrative Legislation
- Ch 1 General Provisions
- Ch 5 Agencies, Municipal
- Ch 8 Appearance Tickets
- Ch 10 Assessments
- Ch 14 Continuity of Government
- Ch 19 Elections
- Ch 22 Enforcement Officers
- Ch 26 Ethics, Code of
- Ch 33 Human Rights, Commission on
- Ch 38 Officers and Employees
- Ch 43 Personnel Policies
- Ch 47 Property, Municipal
- Ch 50 Purchasing and Public Works Contracts
- Ch 59 Zoning Appeals, Board of
- Part II, General Legislation
- Ch 64 Advertising in Public Places
- Ch 69 Alcoholic Beverages
- Ch 73 Amusements
- Ch 77 Animals
- Ch 86 Bicycles
- Ch 91 Bingo
- Ch 96 Boat Docking
- Ch 100 Brush, Grass and Weeds
- Ch 105 (Reserved)
- Ch 111 Buildings, Unsafe
- Ch 111A Private Landlord Registry
- Ch 114 Burning, Outdoor
- Ch 116 Business Improvement Districts
- Ch 122 Cemeteries
- Ch 138 Empire Zones
- Ch 140 Energy
- Ch 143 Entertainment, Public
- Ch 147 Environmental Quality Review
- Ch 151 Excavation and Construction, Abandoned
- Ch 158 Fair Housing
- Ch 164 Firearms
- Ch 169 Firesafety
- Ch 170 (Reserved)
- Ch 171 (Reserved)
- Ch 173 Fireworks
- Ch 177 Flood Damage Prevention
- Ch 180 Food Service and Food Processing
- Ch 184 (Reserved)
- Ch 191 Games of Chance
- Ch 199 Hospitals and Similar Facilities
- Ch 202 (Reserved)
- Ch 206 Hunting and Trapping
- Ch 209 Improvements, Local
- Ch 215 Licensing of Occupations
- Ch 218 Littering
- Ch 227 Multichannel Service Providers
- Ch 230 New York Uniform and Energy Codes
- Ch 232 Noise
- Ch 236 Nuisances
- Ch 243 Parking Lots
- Ch 247 Parks and Recreation
- Ch 251 Peace and Good Order
- Ch 256 Peddling and Soliciting
- Ch 264 (Reserved)
- Ch 268 Railroads
- Ch 273 Sanitary Code
- Ch 277 Sanitary Sewers
- Ch 282 Satellite Dishes
- Ch 285 (Reserved)
- Ch 288 Signs and Fire Escapes
- Ch 291 Skateboards, In-Line Skates, Roller Blades and Roller Skates
- Ch 294 Smoke Abatement
- Ch 300 Solid Waste
- Ch 306 Streets and Sidewalks
- Ch 310 Subdivision Regulations
- Ch 314 Tanks, Underground
- Ch 318 Taxation
- Ch 318 Art I Utility Tax
- § 318-1 Imposition.
- § 318-2 Definitions.
- § 318-3 Utilities subject to tax required to keep records.
- § 318-4 Dates for filing returns.
- § 318-5 Tax payable at time of filing return.
- § 318-6 Procedures when insufficient return is filed.
- § 318-7 Mailing of notice.
- § 318-8 Penalty for failing to file return; exceptions.
- § 318-9 Refunds.
- § 318-10 Tax to constitute part of operating cost.
- § 318-11 Failure to pay tax or penalty.
- § 318-12 Power of Comptroller to enforce rules and regulations.
- § 318-13 Confidentiality; penalty for violation.
- § 318-14 Disposition of moneys.
- Ch 318 Art II Sales and Use Tax
- § 318-15 Definitions.
- § 318-16 Imposition of sales tax.
- § 318-17 Transitional provisions.
- § 318-18 Imposition of compensating use tax.
- § 318-19 Special rules for computing receipts and consideration.
- § 318-20 Exemptions from sales and use taxes.
- § 318-21 Exempt organizations.
- § 318-22 Deliveries outside the city; deliveries within the city of property sold or serviced elsewhere.
- § 318-23 Certain sales of motor vehicles; proof required for registration of vehicles.
- § 318-24 Territorial limitations.
- § 318-25 Exemptions from use tax.
- § 318-26 Refunds or credits based on proof of certain uses.
- § 318-27 Administration and collection.
- § 318-28 Disposition of revenues.
- § 318-29 Construal of provisions; enforcement.
- § 318-30 Effective date.
- Ch 318 Art III Exemption for Senior Citizens
- § 318-31 Exemption established; conditions.
- Ch 318 Art IV (Reserved)
- § 318-32 through § 318-33. (Reserved)
- Ch 318 Art V Capital Improvements Exemption
- § 318-34 Statutory authority.
- § 318-35 Exemption established; exception.
- § 318-36 Applicability of statutory provisions.
- Ch 318 Art VI Exemption for Persons With Disabilities and Limited Incomes
- § 318-37 Title.
- § 318-38 Exemption granted.
- § 318-39 Application; income; exemption.
- § 318-40 Definitions.
- § 318-41 Effective date.
- Ch 318 Art VII Room Occupancy Tax
- § 318-42 Title.
- § 318-43 Intent.
- § 318-44 Definitions.
- § 318-45 Imposition of tax.
- § 318-46 Exempt organizations.
- § 318-47 Territorial limitations.
- § 318-48 Registration.
- § 318-49 Administration and collection.
- § 318-50 Records.
- § 318-51 Returns.
- § 318-52 Payment of tax.
- § 318-53 Determination of tax.
- § 318-54 Disposition of revenues.
- § 318-55 Refunds.
- § 318-56 Reserves.
- § 318-57 Remedies exclusive.
- § 318-58 Proceedings for recovery of tax.
- § 318-59 General powers of City Comptroller.
- § 318-60 Administration of oaths; compelling testimony.
- § 318-61 Reference to tax.
- § 318-62 Penalties and interest.
- § 318-63 Confidentiality of returns; penalties for offenses.
- § 318-64 Notices and time limits.
- § 318-65 Effectiveness of article.
- Ch 321 Taxicabs
- Ch 327 Trees
- Ch 332 Vehicles, Abandoned
- Ch 335 Vehicles and Traffic
- Ch 341 Water and Sewers
- Ch 346 Wires and Poles
- Ch 350 Zoning
- Ch 351 Zoning Appendix
- Disposition List
- Ch DL Disposition List
[HISTORY: Adopted by the City Council of
the City of Geneva as indicated in article histories. Amendments noted
where applicable.]
GENERAL REFERENCES
Assessments — See Ch. 10.
