As used in this Article, the following terms
shall have the meanings indicated:
DIRECTOR
The officer in whom the Common Council shall vest the powers
and duties of administering the law and provisions of this Article.
PERSON
Includes an individual, partnership, society, association,
joint-stock company, corporation, estate, receiver, trustee, assignee,
combination of any group of individuals and any person acting in a
fiduciary and representative capacity appointed by a court or otherwise.
PURCHASER
A person who purchases tangible personal property the receipts
from which are taxable under this Article.
RECEIPT
The amount of the sale price of tangible personal property
valued in money, whether received actually in money or otherwise in
the trade-in or exchange of property of any kind or nature or otherwise
as a credit. In arriving at the sale price, no deduction shall be
allowed for the cost of the personal property to the vendor nor other
expense, such as material used, transportation of service cost, interest
or discount.
RETURN
The report of sales required by this Article and rules and
regulations of the director.
SALE or SELLING
Any transfer of title or possession or both, exchange or
barter, license to use, license to consume, conditional or otherwise
in any manner of means whatsoever for a consideration or any agreement
therefor of tangible personal property.
TANGIBLE PERSONAL PROPERTY
Includes all corporeal personal property of every kind and
nature and shall include gas, electricity, steam and refrigeration.
USE
The exercise of any right or power over tangible personal
property by a purchaser to consume, wear or use in any manner for
any purpose for any period of time, to place in storage and to affix
to any real property, except a purchase for purposes of resale.
VENDOR
A person selling tangible personal property upon the receipts
from which a tax is imposed by this Article. Whenever the principal
is undisclosed to the director, the term shall include any agent,
salesman, canvasser, distributor or other person representing the
undisclosed principal employer or supervisor and he shall be jointly
responsible for the collection and payment of the tax imposed under
this Article.
On or before June 1, 1968, each vendor in the
City of Hornell shall file in the office of the Director a certificate
of registration in such form and content as the Director may prescribe.
Vendors opening business within the City of Hornell after June 1,
1968, shall file in the office of the Director such certificate or
registration within 10 days after the commencement or opening of business.
A vendor selling tangible personal property outside the City of Hornell
to be used by a purchaser within the city may likewise file a certificate
of registration.
Upon the filing of the certificate or registration,
the Director shall issue to a vendor a certificate of power and authority
to collect the tax herein imposed from the purchaser. The certificate
shall not name the vendor and the location of his business. The certificate
shall not be assignable nor transferable and shall be surrendered
to the Director upon ceasing to do business. A sufficient number of
duplicate certificates shall be furnished to the vendor to be prominently
displayed in the place of business. A vendor having no regular place
of business shall display the certificate upon the stand, truck or
other merchandising device. The failure of a vendor within the city
to possess and display the certificate shall not relieve him from
the payment of the tax herein imposed and which should have been imposed
and collected from the purchaser.
Every vendor within the city, whether he possesses
the certificate of authority or not, shall, at the time of making
the sale, become responsible to collect the tax and becomes liable
for any amount which should have been collected from the purchaser.
The tax shall be charged and collected separate from the sale price.
No vendor shall advertise or hold out to the public that the tax is
not considered an element in the price charged the purchaser.
Whenever a tax has not been collected by a vendor
located within the city, the purchaser may pay the same to the Director.
The purchaser shall be liable and he shall pay to the Director any
use tax imposed by this Article upon which the tax has not been paid
by the vendor.
Under such restrictions as the Common Council
may impose, the Director is empowered to adopt schedules and methods
of determining, in a practical manner, the amount of the tax to be
paid to the Director and to avoid fractions of a cent and details
of each and every sale.
In the administration of this Article and to
prevent evasion of the tax, all sales of tangible personal property
at retail and all purchases upon which a use tax is imposed and all
sales of alcoholic beverages to be consumed upon the premises by human
beings are presumed to be subject to the tax until the contrary is
established by the person liable to pay the same. The Director shall
furnish all necessary certificates or other forms for use by vendors
and purchasers showing sales for purposes of resale or otherwise rendering
the transaction exempt from the tax.
All taxes collected by a vendor shall be deemed
held in trust for the City of Hornell. At the time of filing the return
and for the period covered by the return, the vendor and purchaser
shall pay the Director the amount of all taxes collected under this
Article or purported to have been collected under this Article.
Whenever the Director has reason to believe
a vendor is about to cease business, abscond, dissipate his assets
or for any other cause whereby the payment of the tax is rendered
insecure, he may require such vendor to furnish a bond with surety
authorized to do business in the State of New York in such reasonable
amount as the Director deems adequate. Such bond shall be furnished
within five days after demand by the Director, in writing, unless
within that period the vendor demands a hearing thereon at which the
necessity for the bond and the amount shall be determined by the Director.
In lieu of such bond, the Director is authorized to accept cash to
be held in escrow until the amount of the tax is determined.
Within five days after the receipt of any moneys
collected under this Article, the Director shall pay the same over
to the City Treasurer of the City of Hornell. The City Treasurer shall
keep such books and records as may be prescribed by the State Department
of Audit and Control and by the Common Council.
This Article shall be administered and interpreted
to avoid the payment of more than one tax on the sale of tangible
personal property at retail or upon the use of tangible personal property.
Any notice authorized or directed by this Article
shall be in writing and either served personally or by mail to the
last known address appearing in the records in the office of the Director
from information furnished by the person. Mail not returned by the
postal authorities shall be presumptive evidence that it was received.
Periods of time shall start to run from the personal service or mailing.
Subject to such restrictions as may be imposed
by law and by the Common Council, the Director shall have the power
to:
A. Make, adopt and amend rules and regulations appropriate
and deemed necessary to administer the powers and duties granted under
this Article.
B. Require, furnish and prescribe the form and contents
of applications, certificates, returns, notices and other papers deemed
necessary to properly administer the powers and duties granted under
this Article.
C. Extend the time to any vendor or purchaser to file
returns and other reports.
D. Prescribe the books and records to be kept by a vendor
or purchaser.
E. Assess, reassess, determine, revise, adjust, readjust
and compromise the taxes imposed by this Article.
F. Delegate to any employee the authority, in writing,
to inspect the books and records of a vendor or purchaser, to conduct
hearings and to perform other acts deemed necessary to administer
this Article.
G. Administer an oath to a witness and take oaths on
any papers filed in his office, and this power may be delegated to
any employee of his office.
H. Issue and cause to be served a subpoena to require
the attendance of a witness and the production of books and records
pertinent to the performance of powers and duties under this Article.
I. Request information of the Treasury Department of
the United States and State Department of Taxation and Finance and
any other source of information pertinent to the performance and duties
under this Article.
J. Prescribe methods of determining the value of tangible
personal property.
K. Have such powers and perform such duties as may be
provided by law or by the Common Council.
All moneys collected under this Article shall
be paid into the treasury of the city and shall be credited to and
deposited in the general fund thereof and used for general city purposes.
This Article shall be enforced and interpreted
in conformity with Chapter 278 of the Laws of 1947, as amended.