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City of Glens Falls, NY
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2023-12-13
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The Code
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Part II: General Legislation
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Chapter 196 Taxation
The Charter
Ch C
Charter
The Code
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 3
(Reserved)
Ch 15
Ethics, Code of
Ch 17
Human Resources Department
Ch 18
Indemnification of Employees
Ch 23
Local Laws, Adoption of
Ch 38
Real Property and Franchises, City-Owned
Ch 41
Salaries and Compensation
Ch 44
Tax Arrears, Board of
Ch 45
Noise Control
Ch 46
Traffic Violations Bureau
Part II: General Legislation
Ch 52
Advertisements
Ch 55
Alarm Systems
Ch 56
Alcoholic Beverages
Ch 59
Auctions and Auctioneers
Ch 63
(Reserved)
Ch 65
Bingo
Ch 67
Blasting
Ch 70
Buildings, Moving of
Ch 72
Building Numbering and Street Naming
Ch 74
Business Improvement Districts
Ch 77
Cemeteries
Ch 83
Coin Drops
Ch 91
Dogs and Other Animals
Ch 96
Electrical Standards
Ch 97
Energy Systems, Renewable
Ch 98
Entertainment
Ch 101
Exhibitions
Ch 104
Fences
Ch 107
Fire Department Regulations
Ch 109
Building Code Administration
Ch 110
Fireworks
Ch 113
Flood Damage Prevention
Ch 118
Games of Chance
Ch 121
Garbage, Rubbish and Refuse
Ch 123
Gasoline Service Stations
Ch 128
Housing Standards
Ch 129
Lighting, Outdoor
Ch 143
Newsracks
Ch 146
Nuisance Abatement
Ch 150
Open Burning
Ch 153
Parks and Recreation
Ch 156
Peddling, Soliciting and Transient Merchants
Ch 158
Plumbing
Ch 160
Police Radios in Vehicles
Ch 162
Property Maintenance, Nonresidential
Ch 166
Records, Public Access to
Ch 168
Recycling
Ch 170
Sales, Special
Ch 171
Sanitary Code
Ch 173
Satellite Antennas
Ch 177
Sewers and Water
Ch 180
Signs
Ch 181
Site Alteration
Ch 182
Skates and Play Vehicles
Ch 183
Smoking
Ch 189
Streets and Sidewalks
Ch 192
Subdivision of Land
Ch 194
Swimming Pools
Ch 196
Taxation
Ch 196 Art 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.
Ch 196 Art 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.
Ch 196 Art III
Senior Citizens Tax Exemption
§ 196-38
Exemption granted; application.
§ 196-39
Maximum permitted income.
§ 196-39.1
Exemption amounts.
§ 196-40
Legislative authority.
Ch 196 Art IV
Improvements of Real Property for Handicapped Accessibility
§ 196-41
Exemption granted.
Ch 196 Art 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)
Ch 196 Art VI
Board of Assessment Review
§ 196-50
Meeting date established.
Ch 196 Art 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.
Ch 196 Art VIII
Exemption for Veterans
§ 196-56
Purpose.
§ 196-57
Exemption established.
Ch 196 Art IX
Exemptions for Gold Star Parents
§ 196-58
Exemption established.
Ch 196 Art X
Exemption for Cold War Veterans
§ 196-59
Purpose; applicability of statutory provisions.
§ 196-60
Exemption established.
§ 196-61
Ten-year limitation of exemption eliminated.
Ch 198
Taxicabs
Ch 204
Trees
Ch 206
Vacant Buildings
Ch 208
Vehicles and Traffic
Ch 214
Wireless Telecommunications Facilities
Ch 220
Zoning
Part III: Board of Public Safety Legislation
Ch 227
General Provisions, Board of Public Safety
Ch 233
Fire Limits
Part IV: Board of Water and Sewer Commissioners Legislation
Ch 240
Water Users Fees, Nonmetered
Appendix
Ch A241
Road Name Changes and Street Acceptances
Disposition List
Ch DL
Disposition List
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Chapter 196
Taxation
[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
chevron_right
§ 196-1
Scope.
chevron_right
§ 196-2
Definitions.
chevron_right
§ 196-3
Sales tax on tangible personal property.
chevron_right
§ 196-4
Sales tax on energy and communication services.
chevron_right
§ 196-5
Sales tax on food and drink.
chevron_right
§ 196-6
Sales tax on rent.
chevron_right
§ 196-7
Sales tax on admission charges and dues.
chevron_right
§ 196-8
Sales tax on other services.
chevron_right
§ 196-9
Transitional provisions for sales tax.
chevron_right
§ 196-10
Compensating use tax.
chevron_right
§ 196-11
Rules for computing receipts and consideration.
chevron_right
§ 196-12
Deliveries outside the city; deliveries within the city of property sold or serviced elsewhere.
chevron_right
§ 196-13
Sales of automobiles; liability of vendor for collection.
chevron_right
§ 196-14
Tangible personal property exempted.
chevron_right
§ 196-15
Energy and communication services exempted.
chevron_right
§ 196-16
Other services exempted.
chevron_right
§ 196-17
Exemptions from use tax.
chevron_right
§ 196-18
Organizations exempted.
chevron_right
§ 196-19
Refunds and credits.
chevron_right
§ 196-20
Administration and collection.
chevron_right
§ 196-21
Disposition of revenues.
chevron_right
§ 196-22
Construal and enforcement.
chevron_right
Article II
Public Utilities
chevron_right
§ 196-23
Imposition of tax.
chevron_right
§ 196-24
Scope.
chevron_right
§ 196-25
Definitions.
chevron_right
§ 196-26
Records.
chevron_right
§ 196-27
Filing of returns; additional requirements.
chevron_right
§ 196-28
Payment.
chevron_right
§ 196-29
Procedure for unacceptable returns.
chevron_right
§ 196-30
Notice.
chevron_right
§ 196-31
Penalties for offenses.
chevron_right
§ 196-32
Refunds.
chevron_right
§ 196-33
Tax included in operating costs.
chevron_right
§ 196-34
Enforcement.
chevron_right
§ 196-35
Powers of City Controller.
chevron_right
§ 196-36
Confidentiality of returns; penalties for offenses.
chevron_right
§ 196-37
Disposition of moneys.
chevron_right
Article III
Senior Citizens Tax Exemption
chevron_right
§ 196-38
Exemption granted; application.
chevron_right
§ 196-39
Maximum permitted income.
chevron_right
§ 196-39.1
Exemption amounts.
chevron_right
§ 196-40
Legislative authority.
chevron_right
Article IV
Improvements of Real Property for Handicapped Accessibility
chevron_right
§ 196-41
Exemption granted.
chevron_right
Article V
Collection of Delinquent Taxes
chevron_right
§ 196-42
Foreclosure of tax liens; collection of delinquent taxes.
chevron_right
§ 196-43
Redemption period.
chevron_right
§ 196-44
Installment payments.
chevron_right
§ 196-45
through § 196-49. (Reserved)
chevron_right
Article VI
Board of Assessment Review
chevron_right
§ 196-50
Meeting date established.
chevron_right
Article VII
Persons with Disabilities and Limited Incomes Tax Exemption
chevron_right
§ 196-51
Definitions; word usage.
chevron_right
§ 196-52
Exemption grant; computation; applicability.
chevron_right
§ 196-53
Application.
chevron_right
§ 196-54
Graduated schedule of income eligibility.
chevron_right
§ 196-55
Interpretation.
chevron_right
Article VIII
Exemption for Veterans
chevron_right
§ 196-56
Purpose.
chevron_right
§ 196-57
Exemption established.
chevron_right
Article IX
Exemptions for Gold Star Parents
chevron_right
§ 196-58
Exemption established.
chevron_right
Article X
Exemption for Cold War Veterans
chevron_right
§ 196-59
Purpose; applicability of statutory provisions.
chevron_right
§ 196-60
Exemption established.
chevron_right
§ 196-61
Ten-year limitation of exemption eliminated.
chevron_right