City of Hornell, NY
Steuben County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Common Council of the City of Hornell as indicated in article histories. Amendments noted where applicable.]
Article 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.

Article 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.

Article III Alternative Veterans Exemption

§ 280-38 Purpose.

§ 280-39 No exemption granted.

Article IV Foreclosure of Tax Liens

§ 280-40 Adoption of waiting period.

Article 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.

Article 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.

Article 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.

Article VIII Alternative Veterans Exemption Limits

§ 280-60 Legislative intent.

§ 280-61 Election of limitations reducing the maximum exemption.

§ 280-62 When effective.

Article IX Cold War Veterans Exemption

§ 280-63 Legislative intent.

§ 280-64 Exemption granted.

§ 280-65 When effective.

Article X Tax Abatement for Rehabilitated Commercial and Mixed-Use Properties

§ 280-66 Exemption granted.

§ 280-67 Incentive board.

§ 280-68 Implementation.