[Adopted 5-8-1969 as L.L. No. 1-1969]
Pursuant to the authority granted by § 5-530 of the Village
Law of the State of New York:
A. A tax equal to 1% of its gross income from and after
the first day of June 1969 is hereby imposed upon every utility doing business
in the Village 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 subject to such supervision
under Article 3-B of the Public Service Law.
B. A tax equal to 1% of its gross operating income from
and after the first day of June 1969 is hereby imposed upon every other utility
doing business in the Village 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 Village and shall be in addition
to any and all other taxes and fees imposed by any other provision of law.
Such taxes shall not be imposed on any transaction originating or consummated
outside of the territorial limits of the Village, notwithstanding that some
act be necessarily performed with respect to such transaction within such
limits.
As used in this Article, the following terms shall have the meanings
indicated:
GROSS INCOME
Receipts received in or by reason of any sale, conditional or otherwise
(except sales hereinafter referred to with respect to which it is provided
that profits from the sale shall be included in gross income), made or service
rendered for ultimate consumption or use by the purchaser in the Village,
including cash, credits and property of any kind or nature, (whether or not
such sale is made or such service is rendered for profit), without any deduction
therefrom on account of the cost of the property sold, the cost of the materials
used, labor or services or other costs, interest or discount paid or any other
expense whatsoever; also profits from the sale of securities; also profits
from the sale of real property growing out of the ownership or use of or interest
in such property; also profits from the sale of personal property (other then
property of a kind which would properly be included in the inventory of the
taxpayer if on hand at the cost of the period for which a return is made);
and also receipts from interest, dividends and royalties derived from sources
within the Village other than such as are received from a corporation, a majority
of whose voting stock is owned by the taxpaying utility, without any deduction
therefrom for any expenses whatsoever incurred in connection with the receipt
thereof, and also profits from any transaction (except sales for resale and
rentals) within the Village whatsoever; provided, however, that the words
"gross income" shall include, in the case of a utility engaged in selling
telephony or telephone service, only receipts from local exchange service
wholly consummated within the Village and, in the case of a utility engaged
in selling telegraphy or telegraph service, only receipts from transactions
wholly consummated within the Village.
GROSS OPERATING INCOME
Receipts received in or by reason of any sale, conditional or otherwise,
made for ultimate consumption or use by the purchaser of gas, electricity,
steam, water, refrigeration, telephony or telegraphy or in or by reason of
the furnishing for such consumption or use of gas, electric, steam, water,
refrigerator, telephone or telegraph service in the Village, including cash,
credits and property of any kind or nature, without deduction therefrom on
account of the cost of the property sold, the cost of materials used, labor
or services or other costs, interest or discount paid or any other expenses
whatsoever.
PERSON
Persons, corporations, companies, associations, joint-stock associations,
copartnerships, estates, assignee of rents, any person acting in a fiduciary
capacity or any other entity, and persons, their assignees, lessees, trustees
or receivers appointed by any court whatsoever or by any other means, except
the state, municipalities, political and civil subdivisions of the state or
municipality and public districts.
UTILITY
Every person subject to the supervision of the State Department of
Public Service, except persons engaged in the business of operating or leasing
sleeping and parlor railroad cars or of operating railroads other than street
surface, rapid transit, subway and elevated railroads, and also includes every
person (whether or not such person is subject to such supervision) who sells
gas, electricity, steam, water, refrigeration, telephony or telegrapy, delivered
through mains, pipes or wires, or furnishes gas, electric, steam, water, refrigerator,
telephone or telegraph service, by means of mains, pipes or wires, regardless
of whether such activities are the main business of such person or are only
incidental thereto or of whether use is made of the public streets.
VILLAGE
The Incorporated Village of Hewlett Harbor.
Every utility subject to tax under this Article shall keep such records
of its business and in such form as the Village Treasurer may require, and
such records shall be preserved for a period of three years, except that the
Village Treasurer may consent to their destruction within that period or may
require that they be kept longer.
At the time of filing a return as required by this Article, each utility
shall pay to the Village Treasurer the tax imposed by this Article for the
period covered by such return, and such revenues shall be credited to and
deposited in the general fund of the Village. 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.
Any notice authorized or required under the provisions of this Article
may be given by mailing the same to the persons for whom it 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, except the first month, after
such return was required to be filed or such tax became due, but the Village
Treasurer, for cause shown, may extend the time for filing any return and,
if satisfied that the delay was excusable, may remit all or any portion of
the penalty fixed by the foregoing provisions of this section.
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 Village Attorney shall, upon the request of the Village
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 Village 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 Village 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 lien of his
official duty under this Article, and to subpoena and require the attendance
of witnesses and the production of books, papers and documents.