Village of Westhampton Beach, NY
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2023-11-02
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Part II, General Legislation
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Chapter 161 Taxation
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Article II Utility Tax
- Part I, Administrative Legislation
- Ch 1 General Provisions
- Ch 4 Appearance Tickets
- Ch 5 Architectural Review Board
- Ch 7 Assessments
- Ch 11 Conservation Advisory Council
- Ch 15 Defense and Indemnification
- Ch 19 Elections
- Ch 23 Ethics, Code of
- Ch 24 Information Security Breach Notification
- Ch 29 Mutual Aid
- Ch 31 Newsletter
- Ch 35 (Reserved)
- Part II, General Legislation
- Ch 40 Affordable Housing Units, Administration of
- Ch 47 Aircraft
- Ch 51 Alarms and Alarm Systems
- Ch 54 Alcoholic Beverages
- Ch 58 Antennas
- Ch 62 Attire
- Ch 66 Berms
- Ch 70 Building Construction and Fire Prevention
- Ch 71 Buildings, Unsafe
- Ch 73 Cannabis
- Ch 74 Coastal Erosion Management
- Ch 75 Contractors, Home Improvement
- Ch 76 Dogs and Other Animals
- Ch 77 Dropoff Bins
- Ch 80 Entertainment Permits
- Ch 81 Environmental Quality Review
- Ch 85 Excavation of Land
- Ch 91 Flood Damage Prevention
- Ch 96 Garbage, Rubbish and Refuse
- Ch 103 Littering
- Ch 106 Marina
- Ch 110 Noise
- Ch 114 Notification of Defects
- Ch 119 Parking on Private Property
- Ch 123 Parks and Recreation
- Ch 127 Peace and Good Order
- Ch 128 Peddling and Soliciting
- Ch 134 Records, Public Access to
- Ch 140 Sales and Displays, Outdoor
- Ch 141 Sewers
- Ch 142 Smoking
- Ch 144 Street Address Numbers
- Ch 146 Streets and Sidewalks
- Ch 148 Storm Sewers
- Ch 149 Stormwater Management and Erosion and Sediment Control
- Ch 150 Subdivision of Land
- Ch 153 (Reserved)
- Ch 157 Swimming Pools
- Ch 161 Taxation
- Ch 161 Art II Utility Tax
- § 161-6 Determination.
- § 161-7 Tax established.
- § 161-8 Records to be kept.
- § 161-9 Quarterly returns to be filed and payable.
- § 161-10 Authority of Treasurer.
- § 161-11 Tax Commission.
- Ch 162 (Reserved)
- Ch 167 Tents
- Ch 170 Trees
- Ch 171 Towing
- Ch 172 Trespassing
- Ch 174 Underground Utility Lines
- Ch 175 Vehicles, Abandoned
- Ch 178 Vehicles and Traffic
- Ch 181 Vehicles for Sale
- Ch 182 Vehicles on Beaches
- Ch 187 Waterways
- Ch 196 Outdoor Dining, Outdoor Tables, Chairs and Benches and Music
- Ch 197 Zoning
- Appendix
- Ch A200 Fees
- Ch A201 Yacht Basin, Municipal
- Ch A202 Personnel Policies
- Disposition List
- Ch DL Disposition List
[Adopted 1-12-1968 by L.L. No. 1-1968]
Chapter 767 of the Laws of 1967, effective June
1, 1967, amended the Village Law by adding thereto a new § 5-530,
which new section authorizes villages to adopt local laws imposing
in such villages a tax such as was imposed by § 186-a of
the Tax Law, and the Village of Westhampton Beach, New York, has determined
that it will impose such a tax in the manner as herein provided.
In accordance with the provisions of § 5-530
of the Village Law of the State of New York and within the limitations
thereof, there is hereby imposed upon every utility doing business
within the territorial limits of the Village of Westhampton Beach,
New York, except omnibus corporations subject to the supervision of
the State Department of Public Service, a tax equal to 1% of gross
operating income.
Every utility subject to tax under the foregoing
section shall keep such records of its business and in such form as
the Village Treasurer of this Village may require.
Every utility subject to tax hereunder shall
file its quarterly returns with the Village Treasurer on forms to
be furnished by him for such purpose and, at the time of the filing
of its return, shall pay to the Village Treasurer the tax imposed
by this article for the period covered by such return. 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.
All determinations with respect to the amount
of any tax payable or applications for refunds shall be made by the
Village Treasurer.
Wherever the words "tax commission" appear in
Subdivisions 6 and 10 of § 186-a of the Tax Law in effect
on June 1, 1967, they shall be interpreted to mean the Village Treasurer.
