[Adopted 2-22-1971 by L.L. No. 1-1971 as
Ch. 117 of the 1971 Code]
This article provides for the imposition of
a tax of 1% per annum on the gross income of every utility doing business
within the Village of Rockville Centre which is subject to the supervisions
of the State Department of Public Service, except a utility engaged
in the business of operating or leasing sleeping and parlor railroad
cars or of operating railroad other than street-surface, rapid-transit,
subway and elevated railroads. A similar tax is imposed on the gross
operating income of every other utility doing business within the
Village of Rockville Centre.
Utilities in the first class are mainly street-surface,
rapid-transit, subway and elevated railroads and all other nonoperating
railroads which lease their property to others, omnibus lines, gas,
electric, steam, water, telephone, telegraph, bridge, express, baggage,
transfer and freight terminal companies. However, the law exempts
motor carriers or brokers subject to the provision of the State Department
of Public Service under Article 3-b of the Public Service Law.[1]
[1]
Editor's Note: Article 3-B of the Public Service
Law was repealed by L. 1970, c. 267, effective 3-1-1971. See now § 240
et seq. of the Transportation Law.
Utilities in the second class are mainly those
which, generally speaking, would not be classed as utilities but which
are made utilities by law for the purpose of this tax. Ordinarily,
although there are exceptions, utilities in this group resell utility
services which are purchased from utilities in the first class.
The tax is imposed only on transactions wholly
within the Village. No tax is imposed on any transaction originating
or consummated outside of the territorial limits of the Village, notwithstanding
that some act be necessarily performed with respect to said transaction
within such limits.
The tax applies to income from and after May
1, 1950. Returns must be filed annually on or before March 25 in each
year, but may be filed quarter-annually.
Pursuant to the provisions of Chapter 844 of
the Laws of 1955 of the State of New York, there shall be exempt from
the tax imposed by this article, omnibus corporations subject to the
supervision of the State Department of Public Service under Article
3-A of the Public Service Law.[1]
[1]
Editor's Note: Article 3-A of the Public Service
Law was repealed by Ch. 267 of the Laws of 1967. See now Art. 6 of
the Transportation Law.
