[Adopted 5-19-1970 by L.L. No. 1-1970]
Pursuant to the authority granted by § 5-530
of the Village Law of the State of New York, from, on and after June
1, 1970, there is hereby imposed:
A.
A tax equal to 1% of the gross income of every utility
doing business in the Incorporated Village of Scottsville (hereinafter
referred to as "village") which is subject to the supervision of the
New York State Department of Public Service and which has an annual
gross income in excess of $500 except motor carriers or brokers.
[Amended 2-11-1997 by L.L. No. 1-1997]
B.
A tax equal to 1% of the gross operating income of
every other utility doing business in said village which has an annual
gross operating income in excess of $500.
[Amended 2-11-1997 by L.L. No. 1-1997]
Words and phrases as used in this article, unless
otherwise noted, shall have the same meanings as ascribed to them
in § 186-a of the Tax Law.
This article and the tax imposed thereby shall:
A.
Apply only within the territorial limits of the village.
B.
Not apply and the tax shall not be imposed on any
transaction originating or consummated outside of the territorial
limits of said village notwithstanding that some act be necessarily
performed with respect to such transaction within such limits.
C.
Be in addition to any and all other taxes.
D.
Apply to all such subject income received on and after
June 1, 1970.
All revenues resulting from the imposition of
the tax imposed by this article shall be paid into the treasury of
the village and shall be credited to and deposited in the general
fund of the village.
The Village Treasurer shall be the chief enforcement
officer of this article and shall make and be responsible for all
collections hereunder. He or she shall also have the power and authority
to make any rules, regulations and directives, not inconsistent with
law and subject to the approval of the Board of Trustees of said village,
which, in his or her discretion, are reasonably necessary to facilitate
the administration of this article and the collection of the taxes
imposed hereby. Copies of all such rules, regulations and directives,
as may from time to time be promulgated, shall be sent by registered
mail to all utilities, by the aforesaid Village Treasurer, subject
to this article which register as such with the Village Treasurer.
All such rules, regulations and directives shall be deemed a part
of this article.
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 unless the Village Treasurer directs otherwise.
A.
Time of filing. Every utility subject to a tax hereunder
shall file, on or before September 25, December 25, March 25 and June
25, a return for three calendar months next proceeding each return
date, including any period for which the tax imposed hereby or any
amendment hereof is effective. However, any utility whose gross income
or gross operating income for the aforesaid three months' period is
less than $3,000 may file a return annually on June 25 for the 12
calendar months next preceding each return date, including any period
for which the tax imposed hereby or any amendment hereof is effective.
Any utility, whether subject to tax under this article or not, may
be required by the Village Treasurer to file an annual return.
B.
Contents. Returns shall be filed with the Village
Treasurer on a form to be furnished by him or her for such purpose
and shall show thereon the gross income or gross operating income
for the period covered by the return and such other information, data
or matter as the Village Treasurer may require to be included therein.
Every return shall have annexed thereto a certification by the head
of the utility making the same or of the owner or of a copartner thereof
or of a principal corporate officer to the effect that the statements
contained therein are true.
At the time of filing a return as required by
this article, each utility shall pay to the Village Treasurer the
tax imposed hereby for the period covered by such return. Such tax
shall be due and payable at the time of filing of 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 utility failing to file a return or a corrected
return or failing 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, excepting the first month, after such return
was required to be filed or such tax became due; but the Village Treasurer,
if satisfied that the delay was excusable, may, subject to the approval
of the Board of Trustees, remit all or any portion of such penalty.
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.
In case any return filed pursuant to this article
shall be insufficient or unsatisfactory to the Village Treasurer,
he or she may require at any time a further or supplemental return,
which shall contain any data that may be specified by him or her,
and, if a corrected or sufficient return is not filed within 20 days
after the same is required by notice from him or her, or if no return
is made for any period, the Village Treasurer shall determine the
amount due from such available information and, if necessary, may
estimate the tax due on the basis of external indexes or otherwise.
He or she shall thereupon give notification of such determination
to the utility liable for such tax. Such determination shall finally
and irrevocably fix such tax, unless the utility against which it
is assessed shall, within one year after the giving of notice of such
determination, apply to him or her for a hearing or unless the Village
Treasurer, on his or her own motion, shall reduce or amend the same.
After such hearing, he or she shall give notice of his or her decision
to the utility liable for such tax.
Any final determination of the amount of any
tax payable hereunder shall be reviewable for error, illegality or
unconstitutionality or any other reason whatsoever by a proceeding
under Article 78 of the Civil Practice Law and Rules if the proceeding
is commenced within 90 days after the giving of notice of such final
determination; provided, however, that any such proceeding under said
Article 78 shall not be instituted unless the amount of the tax sought
to be reviewed with such interest and penalties thereon as may be
provided by local law, resolution or ordinance shall be first deposited
and an undertaking filed in such amount and with such sureties as
a Justice of the Supreme Court shall approve, to the effect that if
such proceeding be dismissed or the tax confirmed, the petitioner
will pay all costs and charges which may accrue in the prosecution
of such proceedings.
Any notice authorized or required under this
article may be given by mailing the same to the intended utility,
in a postpaid envelope addressed to such utility at the address given
in the last return filed by it under this article, or if no return
has been previously filed, then to such address as may be obtainable
elsewhere. The mailing of such notice shall be presumptive evidence
of the receipt of the same by the utility to which it is addressed.
Any period of time which is determined according to the provisions
of this section by the giving of notice shall commence to run from
the date of mailing of such notice.
If, within one year from the giving of notice of any determination or assessment of any tax or penalty, the person liable for the tax shall make application for a refund thereof and the Village Treasurer or the Court shall determine that such tax or penalty or any portion thereof was erroneously or illegally collected, the Village Treasurer shall refund the amount so determined. For like cause and within the same period, a refund may be made on the initiative of the Village Treasurer. However, no refund shall be made of a tax or penalty paid pursuant to a determination of the Village Treasurer as hereinbefore provided unless the Village Treasurer, after a hearing as hereinbefore provided or on his or her own motion, shall have reduced or amended the tax or penalty or it shall have been established in a proceeding in the manner provided in the Civil Practice Law and Rules that such determination was erroneous or illegal. An application for a refund, made as hereinbefore provided, shall be deemed an application for the revision of any tax or penalty complained of, and the Village Treasurer may receive additional evidence with respect thereto. After making his or her determination, the Village Treasurer shall give notice thereof to the person interested, and he or she shall be entitled to commence a proceeding to review such determination, in accordance with the provisions of § 150-15 hereof.
Where any tax imposed hereunder shall have been
erroneously, illegally or unconstitutionally collected and application
for the refund thereof duly made to the Village Treasurer and he or
she has denied such refund, such determination shall be reviewable
by a proceeding under Article 78 of the Civil Practice Law and Rules;
provided, however, that such proceeding is instituted within 90 days
after the giving of the notice of such denial, that a final determination
of tax due was not previously made and that an undertaking is filed
with the Village Treasurer in such amount and with such sureties as
a Justice of the Supreme Court shall approve, to the effect that if
such proceeding be dismissed or the tax confirmed, the petitioner
will pay all costs and charges which may accrue in the prosecution
of such proceeding.
Except in the case of a willfully false or fraudulent
return with the intent to evade the tax, no assessment or additional
tax shall be made with respect to taxes imposed under this article
after the expiration of more than three years from the date of filing
of a return; provided, however, that where no return has been filed
as required hereby, the tax may be assessed at any time.
In addition to any other powers herein given
the Village Treasurer and in order to further ensure payment of the
tax imposed hereby, he or she shall have the power, subject to the
approval of the Board of Trustees, to:
A.
Prescribe the form of all reports and returns required
to be made hereunder.
B.
Take testimony and proofs, under oath, with reference
to any matter hereby entrusted to him or her.
C.
Subpoena and require the attendance of witnesses and
the production of all relevant books, papers, records and documents.
Whenever any person fails to pay any tax or
penalty imposed by this article, the Village Attorney shall, upon
the request of the Village Treasurer and with the approval of the
Board of Trustees, bring an action to enforce payment of said tax.
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 manner and to the same extent that the tax and penalty imposed
by § 186-a of the Tax Law of the State of New York is made
a lien.
