[Amended 12-7-1981; 11-7-1994 by L.L. No. 2-1994]
The Village Board of Trustees hereby establishes maximum income
earnings for senior citizen tax exemptions from Village taxes to those
amounts of earnings and those percentages of property tax exemption
as shall be adopted by the Village Board of Trustees from time to
time by resolution of said Board, duly made, seconded and passed.
Said exemptions shall take effect for the tax year or years for which
said resolution shall provide and shall become effective on the date
so provided by said resolution.
[Adopted 4-30-1981 by L.L. No. 3-1981]
Pursuant to the authority granted by § 5-530 of the
Village Law of the State of New York, a tax equal to 1% of its gross
income from and after the first day of June is hereby imposed upon
every utility doing business in the Village of Greenwood Lake, New
York, which is subject to the supervision of the State Department
of Public Service, except motor carriers of property, and a tax equal
to 1% of its gross operating income from and after the first day of
June 1981 is hereby imposed upon every other utility doing business
in the Village of Greenwood Lake, New York, which taxes shall have
application only within the territorial limits of the Village of Greenwood
Lake, New York, 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 the
territorial limits of the Village of Greenwood Lake, New York, notwithstanding
that some act is 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
Includes 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 the 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 of Greenwood Lake, New York,
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 real property growing out of the ownership or use
of or interest in such property; also profit from the sale of personal
property (other than property of a kind which would properly be included
in the inventory of the taxpayer if on hand at the close of the period
for which a return is made); also receipts from interest, dividends
and royalties derived from sources within the Village of Greenwood
Lake, New York, 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
of Greenwood Lake, New York, 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 of Greenwood
Lake, New York, and in the case of a utility engaged in selling telegraphy
or telegraph service, only receipts from transactions wholly consummated
within the Village of Greenwood Lake, New York.
GROSS OPERATING INCOME
Includes 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, electricity, steam, water, refrigeration, telephone or telegraph
service in the Village of Greenwood Lake, New York, including cash,
credits and property of any kind or nature, 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 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 operating railroads
other than street surface, rapid transit, subway and elevated railroads,
and shall also include every person (whether or not such person is
subject to such supervision) who sells gas, electricity, steam, water,
refrigeration, telephony, telegraphy, delivered through mails, pipes
or wires, or furnishes gas, electricity, steam, water, refrigeration,
telephone or telegraph service, by means of mains, pipes or wires,
regardless of whether such activities are the main business of such
persons or are only incidental thereto, or of whether use is made
of the public streets.
VILLAGE
The Village of Greenwood Lake, New York.
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, or as the Village Board may require, and such records
shall be preserved for a period of three years, except that the Village
Treasurer or the Village Board may consent to their destruction within
that period or may require that they be kept longer.
Every utility subject to tax hereunder shall file annually,
on or before the 25th day of March, a return for the 12 calendar months
ending the 31st day of December or on or before the 25th day of April
a return for the 12 calendar months preceding such return date of
any portion thereof for which the tax imposed hereby is effective;
provided, however, that in lieu of the annual return required by the
foregoing provisions, any utility may file quarterly on or before
September 25, December 25, March 25 and June 25 a return for the three
calendar months preceding such return date, and in the case of the
first such return, for all preceding calendar months during which
the tax imposed hereby was effective. Every return shall state the
gross income or gross operating income for the period covered thereby.
Returns shall be filed with the Village Treasurer on a form to be
furnished by her for such purpose and shall contain such other date,
information or matter as she may require to be included therein. The
Village Treasurer in order, to ensure payment of the tax imposed,
may require at any time a further or supplemental return, which shall
contain any data that may be specified by her, and she may require
any utility doing business in the Village of Greenwood Lake, New York,
to file an annual return, which shall contain any data specified by
her, regardless of whether the utility is subject to tax under this
article. Every return shall have annexed thereto an affidavit of the
head of the utility making the same, or the owner or of a copartner
thereof, or of a principal officer of the corporation, if such business
is conducted by a corporation, 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 of Greenwood Lake the tax imposed
by this article for the period covered by such return. Such tax shall
be due and payable at the time of the 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 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's 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 article.
If, within one year from the payment of any tax or penalty,
the payer thereof 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 so 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 of his own motion, shall have reduced
the tax or penalty or if it shall have been established in a proceeding
under Article 78 of the Civil Practice Law and Rules of the State
of New York that such determination was erroneous or illegal. All
refunds shall be made out of moneys collected under this article.
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 hereto. After making her determination, the Village Treasurer
shall give notice thereof to the person interested, and he shall be
entitled to an order to review such determination under said Article
78 of the Civil Practice Law and Rules of the State of New York, subject
to the provision hereinbefore contained relating to the granting of
such an order.
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 Board, bring an action to enforce payment of 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 the power to make such reasonable rules and regulations,
not inconsistent with law, as may be necessary for the exercise of
her powers and the performance of her 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 line of her official duty
under this article, and to subpoena and require the attendance of
witnesses and the production of books, papers and documents.
All taxes and penalties received by the Village Treasurer under
this article shall be paid into the treasury of the Village of Greenwood
Lake, New York, and shall be credited to and deposited in the general
fund of the Village.