[Adopted 9-26-1967 by L.L. No. 1-1967]
A tax equal to 1% of its gross income or of gross operating income, as the case may be, from and after September 1, 1967, is hereby imposed upon every utility doing business in the Village of Ballston Spa.
Words and phrases used in this article, unless otherwise noted, shall have the same meanings as ascribed to them in § 186-a of the Tax Law.
[1]
Editor's Note: Amended at time of adoption of Code; see Ch. 1, General Provisions, Art. I.
Every utility subject to tax under this article shall keep records of its business and in such form as the Village Treasurer may require, and such records shall be preserved for a period of three years, except that the Village Treasurer may consent to their destruction within that period or may require that the records be kept longer.
[Amended 10-24-1967 by L.L. No. 2-1967]
A. 
Every utility subject to tax hereunder shall file annually, on or before March 15, a return for the 12 calendar months ending December 31 preceding such return date or any portion thereof for which the tax imposed hereby is effective, which return shall state the gross income or gross operating income for the period covered. Returns shall be filed with the Village Treasurer on a form to be furnished by him/her for such purpose and shall contain such other date, information or matter as the Village Treasurer may require to be included therein. Every return shall have annexed thereto a certification by the head of the utility making the same or of the owner or of a copartner thereof or of a principal officer of the corporation, if such business be conducted by a corporation, to the effect that the statements contained therein are true.[1]
[1]
Editor's Note: Amended at time of adoption of Code; see Ch. 1, General Provisions, Art. I.
B. 
At the time of filing a return as required by this article, each utility shall pay to the Village Treasurer the tax imposed by this article for the period covered by such return. Such tax shall be due and payable at the time of 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.
In case any return filed pursuant to this article shall be insufficient or unsatisfactory to the Village Treasurer and if a corrected or sufficient return is not filed within 20 days after the same is required by notice from the Village Treasurer or if no return is made for any period, the Village Treasurer shall determine the amount of tax due from such information as he/she is able to obtain and, if necessary, may estimate the tax on the basis of external indices or otherwise. The Village Treasurer shall give notice of such determination to the person liable for such tax. Such determination shall finally and irrevocably fix such tax unless the person against whom it is accessed shall, within 90 days after the giving of notice of such determination, apply to the Village Treasurer for a hearing or unless the Village Treasurer, of his/her own motion, shall reduce the same. After such hearing, the Village Treasurer shall give notice of his/her decision to the person liable for the tax.
[1]
Editor's Note: Amended at time of adoption of Code; see Ch. 1, General Provisions, Art. I.
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 as provided by § 5-530 of the Village Law of the State of New York. Where any tax imposed hereunder shall have been erroneously, illegally or unconstitutionally collected and application for the refund thereof duly made to the Village Treasurer and such officer 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 as provided by § 5-530 of the Village Law of the State of New York.
[1]
Editor's Note: Amended at time of adoption of Code; see Ch. 1, General Provisions, Art. I.
Any notice authorized or required under the provisions of this article may be personally served or mailed to the person for whom it is intended by registered mail, return receipt requested, to the last address given in the last return filed under this article, or, if no return has been filed, then to such address as may be obtainable. Any period of time which is determined according to the provisions of this section by the giving of notice shall commence to run from the date of return of the receipt.
[1]
Editor's Note: Amended at time of adoption of Code; see Ch. 1, General Provisions, Art. I.
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, except the first month, after such return was required to be filed or such tax became due.
[1]
Editor's Note: Amended at time of adoption of Code; see Ch. 1, General Provisions, Art. I.
If, within 90 days from the giving of notice of any determination or assessment of any tax or penalty, the person liable for the tax shall make application for a refund thereof and the Village Treasurer or the court shall determine that such tax or penalty or any portion thereof was erroneously or illegally collected, the Village Treasurer shall refund the amount so determined. For like cause and within the same period, a refund may be so made on the initiative of the Village Treasurer. However, no refund shall be made of a tax or penalty paid pursuant to a determination of the Village Treasurer as hereinbefore provided unless the Village Treasurer, after a hearing as hereinbefore provided or of his/her own motion, shall have reduced the tax or penalty or it shall have been established in a proceeding in the manner provided by § 5-530 of the Village Law of the State of New York that such determination was erroneous or illegal. All refunds shall be made out of moneys collected under this article. An application for a refund made as hereinbefore provided shall be deemed an application for the revision of any tax or penalty complained of, and the Village Treasurer may receive additional evidence with respect thereto. After making his or her determination, the Village Treasurer shall give notice thereof to the person interested, and he or she shall be entitled to commence a proceeding to review such determination as provided by § 5-530 of the Village Law.
[1]
Editor's Note: Amended at time of adoption of Code; see Ch. 1, General Provisions, Art. I.
The tax imposed by this article shall be charged against and be 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 costs of such utility.
Whenever any person shall fail to pay any tax or penalty imposed under the provisions of this article, the Village Attorney shall, upon the request of the Village Treasurer, bring an action to enforce payment of the same. The proceeds of any judgment obtained in any such action shall be paid to the Village Treasurer.
In the administration of this article, the Village Treasurer shall have the power to make such reasonable rules and regulations not inconsistent with law as may be necessary for the exercise of his/her powers and the performance of his/her duties and to prescribe the form of blanks, reports and other records relating to the administration and enforcement of the tax, to take testimony and proofs, under oath, with reference to any matter within the line of his/her official duty under this article and to subpoena and require the attendance of witnesses and the production of books, records, papers and documents.