City of Glens Falls, NY
Warren County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Common Council of the City of Glens Falls as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Board of Tax Arrears — See Ch. 44.
Public access to records — See Ch. 166.
Article I Sales and Use Tax

§ 196-1 Scope.

§ 196-2 Definitions.

§ 196-3 Sales tax on tangible personal property.

§ 196-4 Sales tax on energy and communication services.

§ 196-5 Sales tax on food and drink.

§ 196-6 Sales tax on rent.

§ 196-7 Sales tax on admission charges and dues.

§ 196-8 Sales tax on other services.

§ 196-9 Transitional provisions for sales tax.

§ 196-10 Compensating use tax.

§ 196-11 Rules for computing receipts and consideration.

§ 196-12 Deliveries outside the city; deliveries within the city of property sold or serviced elsewhere.

§ 196-13 Sales of automobiles; liability of vendor for collection.

§ 196-14 Tangible personal property exempted.

§ 196-15 Energy and communication services exempted.

§ 196-16 Other services exempted.

§ 196-17 Exemptions from use tax.

§ 196-18 Organizations exempted.

§ 196-19 Refunds and credits.

§ 196-20 Administration and collection.

§ 196-21 Disposition of revenues.

§ 196-22 Construal and enforcement.

Article II Public Utilities

§ 196-23 Imposition of tax.

§ 196-24 Scope.

§ 196-25 Definitions.

§ 196-26 Records.

§ 196-27 Filing of returns; additional requirements.

§ 196-28 Payment.

§ 196-29 Procedure for unacceptable returns.

§ 196-30 Notice.

§ 196-31 Penalties for offenses.

§ 196-32 Refunds.

§ 196-33 Tax included in operating costs.

§ 196-34 Enforcement.

§ 196-35 Powers of City Controller.

§ 196-36 Confidentiality of returns; penalties for offenses.

§ 196-37 Disposition of moneys.

Article III Senior Citizens Tax Exemption

§ 196-38 Exemption granted; application.

§ 196-39 Maximum permitted income.

§ 196-39.1 Exemption amounts.

§ 196-40 Legislative authority.

Article IV Improvements of Real Property for Handicapped Accessibility

§ 196-41 Exemption granted.

Article V Collection of Delinquent Taxes

§ 196-42 Foreclosure of tax liens; collection of delinquent taxes.

§ 196-43 Redemption period.

§ 196-44 Installment payments.

§ 196-45 through § 196-49. (Reserved)

Article VI Board of Assessment Review

§ 196-50 Meeting date established.

Article VII Persons with Disabilities and Limited Incomes Tax Exemption

§ 196-51 Definitions; word usage.

§ 196-52 Exemption grant; computation; applicability.

§ 196-53 Application.

§ 196-54 Graduated schedule of income eligibility.

§ 196-55 Interpretation.

Article VIII Exemption for Veterans

§ 196-56 Purpose.

§ 196-57 Exemption established.

Article IX Exemptions for Gold Star Parents

§ 196-58 Exemption established.

Article X Exemption for Cold War Veterans

§ 196-59 Purpose; applicability of statutory provisions.

§ 196-60 Exemption established.