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.
Every utility subject to tax under this article shall keep such records
of its business and in such form as the Village Clerk-Treasurer may require,
and such records shall be preserved for a period of three years, except that
the Village Clerk-Treasurer may consent to their destruction within that period
or may require that they be kept longer.
At the time of filing a return as required by this article, each utility
shall pay to the Village Clerk-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.
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
or her in the last return filed by him or her 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 person 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 of mailing of such notice.
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 Village
Clerk-Treasurer, for cause shown, may extend the time for filing any return
and, if satisfied that the delay was excusable, may remit all or any portion
of the penalty fixed by the foregoing provisions of this section.
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.
[Amended 8-9-1994 by L.L. No. 7-1994]
A. Whenever any person shall fail to pay any tax or penalty
imposed by this article, the Village Attorney shall, upon the request of the
Village Clerk-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 Clerk-Treasurer. Each such tax and penalty shall be a lien upon the
property of the person liable to pay the same, in the same manner and to the
same extent that the tax and penalty imposed by Section 186-a of the Tax Law
made a lien.
B. Collection of village property taxes pursuant to Title
3 of Article 14 of the Real Property Tax Law.
(1) Pursuant to Section 6 of Chapter 602 of the Laws of 1993,
as amended by a chapter of the Laws of 1994, as proposed in legislative bill
number S. 8560-A, the Village of Cedarhurst hereby acts by local law, not
subject to referendum, to provide that the collection of property taxes shall
continue to be enforced pursuant to Title 3 of Article 14 of the Real Property
Tax Law, as is in effect on December 31, 1994.
(2) Upon adoption, and no later than October 1, 1994, a copy
of this article shall be filed with the New York State Board of Equalization
and Assessment and the Secretary of the State of New York.
(3) This article shall take effect on the same day as a chapter
of the Laws of 1994 takes effect as proposed in legislative bill number S.
8560-A, except that if S. 8560-A shall become a law prior to adoption of this
article, this article shall take effect immediately.
In the administration of this article the Village Clerk-Treasurer shall
have power to make such reasonable rules and regulations, not inconsistent
with law, as may be necessary for the exercise of his or her powers and the
performance of his or 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 or her official duty under this article and to subpoena and
require the attendance of witnesses and the production of books, papers and
documents.
All taxes and penalties received by the Village Clerk-Treasurer under
this article shall be paid into the treasury of the village and shall be credited
to and deposited in the general fund of the village.