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City of Hornell, NY
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2023-12-18
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The Code
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Part II: General Legislation
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Chapter 280 Taxation
The Charter
Ch C
Charter
The Code
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 7
Affirmative Action
Ch 12
Ambulances
Ch 17
Appearance Tickets
Ch 25
Building Department
Ch 27
Business Improvement Districts
Ch 31
Checks, Fraudulent
Ch 33
City of Hornell 911 Map
Ch 38
Defense and Indemnification of Officers and Employees
Ch 41
Drug-Free Workplace Policy
Ch 43
Empire Zone
Ch 44
Ethics, Code of
Ch 52
Investment Policies
Ch 63
Planning Board
Ch 65
Procurement Policy
Ch 72
Recreation Commission
Ch 74
Residency Requirements
Ch 77
Traffic Violations Bureau
Ch 80
Urban Renewal Agency
Part II: General Legislation
Ch 87
Adult Entertainment
Ch 90
Alcoholic Beverages
Ch 95
Amusements and Amusement Devices
Ch 100
Auctions and Auctioneers
Ch 107
Bicycles
Ch 110
Bingo
Ch 115
Brush, Grass and Weeds
Ch 120
Building Certificates of Occupancy
Ch 122
Buildings, Abandoned and Unsafe
Ch 124
Buildings, Numbering of
Ch 125
Cannabis
Ch 126
Community Choice Aggregation Program
Ch 128
Contractors, Licensing of
Ch 135
Dogs and Other Animals
Ch 142
Fees
Ch 144
Fences
Ch 148
Fire Prevention and Building Construction
Ch 154
Flood Damage Prevention
Ch 157
Games of Chance
Ch 160
Garbage, Rubbish and Refuse
Ch 167
Handbills
Ch 168
Property Maintenance
Ch 172
Health and Sanitation
Ch 176
Housing, Fair
Ch 178
Housing Standards
Ch 190
Market, Farmers
Ch 198
Noise
Ch 201
Nuisances
Ch 205
Parks and Recreation Areas
Ch 210
Peace and Good Order
Ch 215
Peddling and Soliciting
Ch 222
Pest Control
Ch 228
Plumbing Standards
Ch 235
Records, Public
Ch 240
Refrigerators, Abandoned
Ch 246
Rewards
Ch 252
Sewers and Sewage Disposal
Ch 258
Skateboards and Scooters
Ch 267
Streets and Sidewalks
Ch 275
Subdivision of Land
Ch 278
(Reserved)
Ch 280
Taxation
Ch 280 Art I
Utility Tax
§ 280-1
Tax imposed.
§ 280-2
Definitions.
§ 280-3
Records.
§ 280-4
Returns.
§ 280-5
Payment of tax.
§ 280-6
Absent or insufficient returns.
§ 280-7
Notices.
§ 280-8
Penalties for failure to file return or pay tax.
§ 280-9
Refunds.
§ 280-10
Tax to be part of operating cost.
§ 280-11
Proceedings to enforce payment of tax.
§ 280-12
Administration of provisions.
§ 280-13
Secrecy provisions; penalties for offenses.
§ 280-14
Disposition of funds.
Ch 280 Art II
Sales and Use Tax
§ 280-15
Definitions.
§ 280-16
Sales.
§ 280-17
Compensating use tax.
§ 280-18
Alcoholic beverages in restaurants, bars and similar establishments.
§ 280-19
Certificates of registration.
§ 280-20
Certificates of authority to collect tax; public display of certificate.
§ 280-21
Vendor to collect tax.
§ 280-22
Payment of tax by purchaser.
§ 280-23
Tax schedules.
§ 280-24
Presumption of tax.
§ 280-25
Records and returns.
§ 280-26
Payment of tax by vendor.
§ 280-27
Bond to secure payment of tax.
§ 280-28
Determination of tax due.
§ 280-29
Review of determination.
§ 280-30
Payment of receipt to Treasurer.
§ 280-31
Refunds.
§ 280-32
Collection of tax; enforcement.
§ 280-33
Double taxation.
§ 280-34
Notices.
§ 280-35
Powers of Director.
§ 280-36
Disposition of funds.
§ 280-37
Construal of provisions.
Ch 280 Art III
Alternative Veterans Exemption
§ 280-38
Purpose.
§ 280-39
No exemption granted.
Ch 280 Art IV
Foreclosure of Tax Liens
§ 280-40
Adoption of waiting period.
Ch 280 Art V
Senior Citizens Tax Exemption
§ 280-41
Legislative intent.
§ 280-42
Legislative authority.
§ 280-43
Short title.
§ 280-44
Real property exemption.
§ 280-45
Limitations on exemptions.
§ 280-46
Application for exemption.
§ 280-47
Penalty for false statement.
§ 280-48
Severability.
§ 280-48.1
Effective date.
Ch 280 Art VI
Tax Exemption for Capital Improvements
§ 280-49
Exemption provided.
§ 280-50
Limitations; terminology.
§ 280-51
Application for exemption.
§ 280-52
Approval of application.
§ 280-53
Definitions.
§ 280-54
Rescindment of exemption.
Ch 280 Art VII
Tax Exemption for Living Quarters for Parents and Grandparents
§ 280-55
Legislative intent.
§ 280-56
Assessment exemption granted.
§ 280-57
Limits on exemption; applicability.
§ 280-58
Application for exemption.
§ 280-59
Definitions.
Ch 280 Art VIII
Alternative Veterans Exemption Limits
§ 280-60
Legislative intent.
§ 280-61
Election of limitations reducing the maximum exemption.
§ 280-62
When effective.
Ch 280 Art IX
Cold War Veterans Exemption
§ 280-63
Legislative intent.
§ 280-64
Exemption granted.
§ 280-65
When effective.
Ch 280 Art X
Tax Abatement for Rehabilitated Commercial and Mixed-Use Properties
§ 280-66
Exemption granted.
§ 280-67
Incentive board.
§ 280-68
Implementation.
Ch 285
Taxicabs
Ch 288
Trees
Ch 290
Utilities
Ch 296
Vehicles and Parts, Storage of
Ch 300
Vehicles and Traffic
Ch 306
Water
Ch 315
Zoning
Appendix
Ch A320
Annexation of Territory
Ch A325
Housing Authority
Ch A330
Meetings
Ch A335
Parklands
Ch A340
State Arterials
Ch A345
Urban Renewal Agency
Disposition List
Ch DL
Disposition List
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Chapter 280
Taxation
[HISTORY: Adopted by the Common Council of the City of Hornell as indicated in article histories. Amendments noted where applicable.]
Article I
Utility Tax
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§ 280-1
Tax imposed.
chevron_right
§ 280-2
Definitions.
chevron_right
§ 280-3
Records.
chevron_right
§ 280-4
Returns.
chevron_right
§ 280-5
Payment of tax.
chevron_right
§ 280-6
Absent or insufficient returns.
chevron_right
§ 280-7
Notices.
chevron_right
§ 280-8
Penalties for failure to file return or pay tax.
chevron_right
§ 280-9
Refunds.
chevron_right
§ 280-10
Tax to be part of operating cost.
chevron_right
§ 280-11
Proceedings to enforce payment of tax.
chevron_right
§ 280-12
Administration of provisions.
chevron_right
§ 280-13
Secrecy provisions; penalties for offenses.
chevron_right
§ 280-14
Disposition of funds.
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Article II
Sales and Use Tax
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§ 280-15
Definitions.
chevron_right
§ 280-16
Sales.
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§ 280-17
Compensating use tax.
chevron_right
§ 280-18
Alcoholic beverages in restaurants, bars and similar establishments.
chevron_right
§ 280-19
Certificates of registration.
chevron_right
§ 280-20
Certificates of authority to collect tax; public display of certificate.
chevron_right
§ 280-21
Vendor to collect tax.
chevron_right
§ 280-22
Payment of tax by purchaser.
chevron_right
§ 280-23
Tax schedules.
chevron_right
§ 280-24
Presumption of tax.
chevron_right
§ 280-25
Records and returns.
chevron_right
§ 280-26
Payment of tax by vendor.
chevron_right
§ 280-27
Bond to secure payment of tax.
chevron_right
§ 280-28
Determination of tax due.
chevron_right
§ 280-29
Review of determination.
chevron_right
§ 280-30
Payment of receipt to Treasurer.
chevron_right
§ 280-31
Refunds.
chevron_right
§ 280-32
Collection of tax; enforcement.
chevron_right
§ 280-33
Double taxation.
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§ 280-34
Notices.
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§ 280-35
Powers of Director.
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§ 280-36
Disposition of funds.
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§ 280-37
Construal of provisions.
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Article III
Alternative Veterans Exemption
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§ 280-38
Purpose.
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§ 280-39
No exemption granted.
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Article IV
Foreclosure of Tax Liens
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§ 280-40
Adoption of waiting period.
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Article V
Senior Citizens Tax Exemption
chevron_right
§ 280-41
Legislative intent.
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§ 280-42
Legislative authority.
chevron_right
§ 280-43
Short title.
chevron_right
§ 280-44
Real property exemption.
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§ 280-45
Limitations on exemptions.
chevron_right
§ 280-46
Application for exemption.
chevron_right
§ 280-47
Penalty for false statement.
chevron_right
§ 280-48
Severability.
chevron_right
§ 280-48.1
Effective date.
chevron_right
Article VI
Tax Exemption for Capital Improvements
chevron_right
§ 280-49
Exemption provided.
chevron_right
§ 280-50
Limitations; terminology.
chevron_right
§ 280-51
Application for exemption.
chevron_right
§ 280-52
Approval of application.
chevron_right
§ 280-53
Definitions.
chevron_right
§ 280-54
Rescindment of exemption.
chevron_right
Article VII
Tax Exemption for Living Quarters for Parents and Grandparents
chevron_right
§ 280-55
Legislative intent.
chevron_right
§ 280-56
Assessment exemption granted.
chevron_right
§ 280-57
Limits on exemption; applicability.
chevron_right
§ 280-58
Application for exemption.
chevron_right
§ 280-59
Definitions.
chevron_right
Article VIII
Alternative Veterans Exemption Limits
chevron_right
§ 280-60
Legislative intent.
chevron_right
§ 280-61
Election of limitations reducing the maximum exemption.
chevron_right
§ 280-62
When effective.
chevron_right
Article IX
Cold War Veterans Exemption
chevron_right
§ 280-63
Legislative intent.
chevron_right
§ 280-64
Exemption granted.
chevron_right
§ 280-65
When effective.
chevron_right
Article X
Tax Abatement for Rehabilitated Commercial and Mixed-Use Properties
chevron_right
§ 280-66
Exemption granted.
chevron_right
§ 280-67
Incentive board.
chevron_right
§ 280-68
Implementation.
chevron_right