Village of Woodridge, NY
Sullivan County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Board of Trustees of the Village of Woodridge as indicated in article histories. Amendments noted where applicable.]

ARTICLE I
Utility Tax (§ 136-1 — § 136-15) 

ARTICLE II
Cold War Veterans Exemption (§ 136-16 — § 136-21) 

[Adopted 5-17-1976 by L.L. No. 1-1976]

§ 136-1
Imposition. 

§ 136-2
Definitions. 

§ 136-3
Exclusion for omnibus receipts. 

§ 136-4
Records to be kept by utility. 

§ 136-5
Filing of tax returns. 

§ 136-6
When tax due. 

§ 136-7
Failure to file; inaccurate returns. 

§ 136-8
Refunds. 

§ 136-9
Notification by Village. 

§ 136-10
Penalty for negligent return or payment. 

§ 136-11
Tax as part of operating cost. 

§ 136-12
Remedy. 

§ 136-13
Disposition of revenues. 

§ 136-14
Applicability of statutory provisions; conflicts. 

§ 136-15
Time limit for assessment of additional tax. 

§ 136-1 Imposition.

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 April 1, 1976, is hereby imposed upon every utility doing business in the Village of Woodridge which is subject to the supervision of the New York State Department of Public Service, which has a gross income for the 12 months ending March 31 in excess of $500, except omnibus corporations subject to the supervision of the New York State Department of Public Service under Article 3-A of the Public Service Law

Editor's Note: Article 3-A of the Public Service Law was repealed by L. 1970, c. 267, § 5; see now Transportation Law § 150 et seq.
or motor carriers or brokers subject to such supervision under Article 3-B of the Public Service Law,
Editor's Note: Article 3-B of the Public Service Law was repealed by L. 1970, c. 267, § 5; see now Transportation Law § 240 et seq.
and a tax equal to 1% of its gross operating income is hereby imposed, from and after April 1, 1976, upon every other utility doing business in the Village of Woodridge which has a gross operating income for the 12 months ending March 31 in excess of $500, which taxes shall be in addition to any and all other taxes and fees imposed by any other provisional law for the same period.

§ 136-2 Definitions.

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 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 Woodridge, 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 materials used, labor or services or other costs, interest or discount paid or any other expense whatsoever; also profits from the sale of securities in the Village of Woodridge and to residents of the Village of Woodridge; also profits from the sale of real property located in the Village of Woodridge growing out of the ownership or use of or interest in such property; also profits from the sale of personal property located in the Village of Woodridge growing out of the ownership or use of or interest in such property; also profits from the sale of personal property located in the Village of Woodridge or sales made in the Village of Woodridge, other than property of a kind which would properly be included in the inventory of the tax payer 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 Woodridge, 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; also profits from any transaction, except sales for resale and rentals, within the Village of Woodridge whatsoever; and also receipts, except as above included and except as above excluded from taxation, from all transportation wholly within the Village of Woodridge by omnibuses having a seating capacity of more than seven persons, except those received from school districts and from corporations and associations organized and operated exclusively for religious, charitable or educational purposes, no part of the net earnings of which inure to the benefit of any private shareholder or individual, for the operation of school buses solely within the Village of Woodridge, without any deduction whatsoever on account of the cost or expense of such transportation. Notwithstanding any other provision of this article, 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 Woodridge and, in the case of a utility engaged in selling telegraphy or telegraph service, only receipts for transactions wholly consummated within the Village of Woodridge.
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, telephone or telegraphy or in or by reason of the furnishing for such consumption or use of gas, electric, steam, water, refrigerator, telephone or telegraph service in the Village of Woodridge, 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 materials used, labor or services or other costs, interest or discount paid or any other expenses whatsoever; and also receipts from all transportation solely within the Village of Woodridge by omnibuses having a seating capacity of more than seven persons, except those received for school districts and from any corporations and associations organized and operated exclusively for religious, charitable or educational purposes, no part of the net earnings of which inure to the benefit of any private shareholder or individual, for the operation of school buses solely within the Village of Woodridge, without any deduction whatsoever on account of the cost or expense of such transportation.
PERSON
Persons, corporations, companies, associations, joint-stock associations, copartnerships, estates, assignees 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, public districts and corporations and associations organized and operated exclusively for religious, charitable or educational purposes, no part of the net earnings of which inure to the benefit of any private shareholder or individual.
UTILITY
Includes every person subject to the supervision of the New York State Department of Public Service, except omnibus corporations subject to the supervision of the New York State Department of Public Service under Article 3-A of the Public Service Law,
Editor's Note: Article 3-A of the Public Service Law was repealed by L. 1970, c. 267, § 5; see now Transportation Law § 150 et seq.
excepting also motor carriers or brokers subject to such supervision under Article 3-B of the Public Service Law,
Editor's Note: Article 3-B of the Public Service Law was repealed by L. 1970, c. 267, § 5; see now Transportation Law § 240 et seq.
and excepting also persons engaged in the business of operating or leasing sleeping and parlor railroad cars or of operating railroads other than street-surface, rapid-transit, subway and elevated railroads, and also includes every person, whether or not such person is subject to such supervision, engaged in the business of operating one or more omnibuses having a seating capacity of more than seven passengers and every person, whether or not such person is subject to such supervision, who sells gas, electricity, steam, water, refrigeration, telephone or telegraphy delivered through mains, pipes or wires or furnishes gas, electric, 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 person or are only incidental thereto or whether use is made of the public streets.

§ 136-3 Exclusion for omnibus receipts.

Notwithstanding any other provision of this article, any utility engaged in the business of operating one or more omnibuses having a seating capacity of more than seven passengers, in computing its gross income or gross operating income, as the case may be, for the period covered by each quarterly return required under this article, may exclude from receipts from all omnibus transportation otherwise includable in such return the amount of $125,000.

§ 136-4 Records to be kept by utility.

Every utility subject to tax under this article shall keep such records of its business and in such form as the chief fiscal officer of the Village, namely the Mayor of the Village of Woodridge, may require, and such records shall be preserved for a period of three years, except that the chief fiscal officer may consent to their destruction within that period or may require that they be kept longer.

§ 136-5 Filing of tax returns.

Every utility subject to tax hereunder shall file, on or before September 25, December 25, March 25 and June 25, a return for the three calendar months preceding each such return date, including any period for which the tax imposed hereby or by any amendment hereof is effective, each of which returns shall state the gross income or gross operating income, as herein defined, for the period covered by each such return. The return shall be filed with the chief fiscal officer of the Village of Woodridge on a form to be furnished by him for such purpose and shall contain such other data, information or matter as the chief fiscal officer may require to be included therein. Notwithstanding the foregoing provisions of this section, any utility whose gross income or average gross operating income, as the case may be, for the aforesaid three-month period is less than $1,500 may file a return annually on June 25 for the 12 preceding calendar months, and the chief fiscal officer may require any utility to file an annual return which shall contain any data specified by him, regardless of whether the utility is subject to tax under this section. Every return shall have annexed thereto a certification by the head of the utility making the return or of the owner or 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.

§ 136-6 When tax due.

At the time of filing a return as required by this article, each utility shall pay to the chief fiscal officer a tax imposed by this section 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.

§ 136-7 Failure to file; inaccurate returns.

In case any return filed pursuant to this article shall be insufficient or unsatisfactory to the chief fiscal officer of the Village of Woodridge and if a corrected or sufficient return is not filed within 20 days after the same is required by notice from the chief fiscal officer or if no return is made for any period, the chief fiscal officer shall determine the amount of tax due from such information as he is able to obtain and, if necessary, may estimate the tax on the basis of external indexes or otherwise. The chief fiscal officer shall give notice of such determination to the person liable for such tax. Such determination shall finally and irrevocably fix such tax, and the person against whom it is assessed shall be bound thereby, unless the same shall be reviewed for error, illegality or unconstitutionality or for any other reason whatsoever as herein provided. Any final determination of the amount of any tax payable hereunder shall be reviewable for error, illegality or unconstitutionality or any other reason whatsoever by a proceeding under Article 78 of the Civil Practice Law and Rules if the proceeding is commenced within 90 days after the giving of the notice of such final determination; provided, however, that any such proceeding under said Article 78 shall not be instituted unless the amount of any tax sought to be reviewed, with such interest and penalties thereon as may be provided for by this article, shall be first deposited and an undertaking filed, in such amount and with such sureties as a Justice of the Supreme Court shall approve, to the effect that if such proceeding is dismissed or the tax confirmed, the petitioner will pay all costs and charges which may accrue in prosecution of such proceeding.

§ 136-8 Refunds.

Where any tax imposed hereunder shall have been erroneously, illegally or unconstitutionally collected and an application for the refund thereof is duly made to the proper fiscal officer or officers and where such officer or officers shall have made a determination denying such refund, such determination shall be reviewable by a proceeding under Article 78 of the Civil Practice Law and Rules; provided, however, that such proceeding is commenced within 90 days after the giving of the notice of such denial, that a final determination of tax due was not previously made and that an undertaking is filed with the proper fiscal officer or officers, in such amount and with such sureties as a Justice of the Supreme Court shall approve, to the effect that, if such proceeding is dismissed or the tax confirmed, the petitioner will pay all costs and charges which may accrue in the prosecution of such proceeding.

§ 136-9 Notification by Village.

Any notice authorized or required under the provisions of this article may be given by mailing the same to the person 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 persons 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 or mailing of such notice.

§ 136-10 Penalty for negligent return or payment.

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 of delay or fraction thereof, excepting the first month, after such return was required to be filed or such tax became due; but the chief fiscal officer, if satisfied that the delay was excusable, may remit all or any portion of such penalty.

§ 136-11 Tax as part of operating cost.

The tax imposed by this article shall be charged against and paid by the utility and shall not be added as a separate item to bills rendered by the utility to customers or others but shall constitute a part of the operating cost of such utility.

§ 136-12 Remedy.

The remedy provided by this article for review of a decision of the chief fiscal officer shall be the exclusive remedy available to any taxpayer to judicially determine the liability of such taxpayer for taxes under this article.

§ 136-13 Disposition of revenues.

The revenues resulting from the imposition of the tax imposed by this article shall be paid over by the chief fiscal officer to the Treasurer of the Village and shall be credited to and deposited in the general fund of the Village of Woodridge.

§ 136-14 Applicability of statutory provisions; conflicts.

This Article is intended to impose the full extent of the tax permitted by § 5-530 of the Village Law and shall be so interpreted. It is further the intention that this article shall impose all of the tax permitted by § 186-a of the Tax Law of the State of New York in effect on January 1, 1959, except that the rate thereof shall not exceed 1% of the gross income or of gross operating income, as the case may be. It is further the intention of this article that all of the provisions of § 186-a of the Tax Law, so far as the same are or can be applicable, and such limitations as set forth in § 5-530 of the Village Law and such modifications as may be necessary in order to adapt such taxes authorized by § 186-a of the Tax Law to local conditions shall apply to the taxes authorized by § 5-530 of the Village Law and imposed by this article, and this article shall be so interpreted. In case of any conflict between this article and § 5-530 of the Village Law and § 186-a of the Tax Law, said state laws shall govern and be determinative, except to the extent as the same are necessarily adapted to the local conditions of the Village of Woodridge.

§ 136-15 Time limit for assessment of additional tax.

Except in the case of a willfully false or fraudulent return with intent to evade the tax, no assessment of additional tax shall be made with respect to taxes imposed under this article after the expiration of more than three years from the date of the filing of a return, provided that, where no return has been filed as provided by this article, the tax may be assessed at any time.

Editor's Note: Former Article II, Collection of Property Taxes, adopted 8-15-1994 as L.L. No. 6-1994, consisting of §§ 136-16 through 136-18, was repealed 3-3-1995 by L.L. No. 1-1995. Section II of this local law provided as follows: "Herinafter the procedure for enforcement of collection of delinquent taxes shall be governed by Article 11 of the Real Property Tax Law of the State of New York."

§ 136-16
Statutory authority. 

§ 136-17
Definitions. 

§ 136-18
Authorization to adopt provisions. 

§ 136-19
Amount of exemption. 

§ 136-20
Additional exemption for service-connected disability. 

§ 136-21
Eligibility restriction. 

§ 136-16 Statutory authority.

New York State Real Property Tax Law § 458-b authorizes a partial exemption from real property taxes on qualifying residential real property for Cold War veterans, as defined in the Real Property Tax Law § 458-b.

§ 136-17 Definitions.

The terms "Cold War veterans," "service connected," "qualified owner," "qualified residential real property," and "latest state equalization rate," when referenced in this article, shall have the definition(s) ascribed to them in Real Property Tax Law § 458-b1.

§ 136-18 Authorization to adopt provisions.

Pursuant to § 458-b2(a) of the Real Property Tax Law, the Village of Woodridge is authorized to adopt a local law establishing a partial exemption from the Village of Woodridge's portion of real property taxes for Cold War veterans or qualified owners who own qualified residential real property within the Village of Woodridge. It is the desire of the Village of Woodridge to provide for such exemption on Village of Woodridge properties to reward Cold War veterans for their valued service to our country.

§ 136-19 Amount of exemption.

Pursuant to § 458-b2(a)(ii) of the Real Property Tax Law, the maximum exemption allowable from the Village of Woodridge real property taxes shall be 15% of the qualifying residential real property assessment, not to exceed $12,000 or the product of $12,000 multiplied by the latest state equalization rate of the assessing unit, whichever is less.

§ 136-20 Additional exemption for service-connected disability.

Pursuant to § 458-b2(b) of the Real Property Tax Law, there shall be an exemption in addition to the exemption provided in § 136-19 above for a Cold War veteran who received a compensation rating from the United States Veterans Affairs or from the United States Department of Defense because of a service-connected disability. This exemption shall be equal to the product of the assessed value of the qualifying residential real property multiplied by 50% of the Cold War veteran's disability rating; provided, however, that such exemption shall not exceed $40,000 or the product of $40,000 multiplied by the latest state equalization rate for the assessing unit, whichever is less.

§ 136-21 Eligibility restriction.

If a Cold War veteran receives an exemption pursuant to Real Property Tax Law § 458 or § 458-a, the Cold War veteran shall not be eligible to receive the exemption established by this article.