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City of Watertown, NY
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2024-06-17
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The Code
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Part II General Legislation
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Chapter 271 Taxation
The Charter
Ch C
Charter
The Code
Administrative Legislation
Ch 1
General Provisions
Ch 4
Appearance Tickets
Ch 7
Assessment and Taxation
Ch 11
Boards and Commissions
Ch 14
City Council
Ch 16
City-Owned Property
Ch 23
Economic Development Zone
Ch 27
(Reserved)
Ch 29
Electric Light and Power Department
Ch 32
Ethics, Code of
Ch 42
Municipal Comptroller Department
Ch 45
Officers and Employees
Ch 48
Parks and Recreation, Department of
Ch 57
(Reserved)
Ch 60
Salaries and Compensation
Ch 69
Warrants, Payment of
General Legislation
Ch 75
Alcoholic Beverages
Ch 78
(Reserved)
Ch 81
Animals
Ch 84
(Reserved)
Ch 91
Bicycles
Ch 94
Bingo
Ch 98
Brush, Grass and Weeds
Ch 101
Building Construction Administration
Ch 104
(Reserved)
Ch 108
Burning, Outdoor
Ch 112
Businesses and Trades
Ch 120
Construction Codes, Uniform
Ch 125
Curfew
Ch 128
(Reserved)
Ch 138
(Reserved)
Ch 148
(Reserved)
Ch 152
Flood Damage Prevention
Ch 157
Games of Chance
Ch 158
Garage Sales
Ch 161
Garbage, Rubbish and Refuse
Ch 166
Handbills and Advertising Materials
Ch 169
Hazardous and Objectionable Conditions
Ch 172
Health
Ch 176
(Reserved)
Ch 177
Property Rental Registration
Ch 180
Insurance
Ch 205
Noise
Ch 216
Parks, Playgrounds and Recreational Areas
Ch 219
(Reserved)
Ch 226
(Reserved)
Ch 232
Public Health Nuisances
Ch 236
(Reserved)
Ch 240
(Reserved)
Ch 244
Sales
Ch 248
Sanitation
Ch 253
Sewers
Ch 260
Stormwater Management and Erosion and Sediment Control
Ch 265
Streets and Sidewalks
Ch 271
Taxation
Ch 271 Art I
Utility Tax
§ 271-1
Imposition of tax.
§ 271-2
Definitions.
§ 271-3
Record.
§ 271-4
Filing of returns.
§ 271-5
Payment of tax.
§ 271-6
Procedure upon failure to file sufficient return.
§ 271-7
Notice.
§ 271-8
Penalty for late payment.
§ 271-9
Refunds.
§ 271-10
Tax to constitute part of operating costs.
§ 271-11
Action to enforce payment.
§ 271-12
Powers of City Comptroller.
§ 271-13
Secrecy provisions; penalties for offenses.
§ 271-14
Deposit of taxes and penalties.
Ch 271 Art II
Retail Sales Tax
§ 271-15
Definitions.
§ 271-16
Imposition of tax.
§ 271-17
Schedule of amounts to be collected.
§ 271-18
Records to be kept.
§ 271-19
Returns.
§ 271-20
Payment of tax.
§ 271-21
Assessment and determination of tax when sufficient return not filed.
§ 271-22
Refunds.
§ 271-23
Remedies to be exclusive.
§ 271-24
Proceedings to recover tax.
§ 271-25
Powers of Comptroller.
§ 271-26
Administration of oaths and compelling testimony; penalties.
§ 271-27
Reference to tax.
§ 271-28
Registration of vendors.
§ 271-29
Penalties and interest.
§ 271-30
Secrecy provisions; penalties for offenses.
§ 271-31
Notices and limitations of time.
§ 271-32
Disposition of revenues.
§ 271-33
Construal and enforcement.
Ch 271 Art III
Compensating Use Tax
§ 271-34
Definitions.
§ 271-35
Imposition of tax.
§ 271-36
Exemptions.
§ 271-37
Collection of tax from purchaser.
§ 271-38
Schedule of amounts to be collected.
§ 271-39
Records to be kept.
§ 271-40
Returns.
§ 271-41
Payment of tax.
§ 271-42
Assessment and determination of tax when sufficient return not filed.
§ 271-43
Refunds.
§ 271-44
Remedies to be exclusive.
§ 271-45
Proceedings to recover tax.
§ 271-46
Powers of Comptroller.
§ 271-47
Administration of oaths and compelling testimony; penalties for offenses.
§ 271-48
Reference to tax.
§ 271-49
Registration of vendors.
§ 271-50
Penalties and interest.
§ 271-51
Secrecy provisions; penalties for offenses.
§ 271-52
Notices and limitations of time.
§ 271-53
Disposition of revenues.
§ 271-54
Construal and enforcement.
Ch 271 Art IV
Hotel Room Occupancy Tax
§ 271-55
Definitions.
§ 271-56
Imposition of tax.
§ 271-57
Records to be kept.
§ 271-58
Returns.
§ 271-59
Payment of tax.
§ 271-60
Assessment and determination of tax when sufficient return not filed.
§ 271-61
Refunds.
§ 271-62
Remedies to be exclusive.
§ 271-63
Proceedings to recover tax.
§ 271-64
Powers of Comptroller.
§ 271-65
Administration of oaths and compelling testimony; penalties for offenses.
§ 271-66
Reference to tax.
§ 271-67
Registration of operators.
§ 271-68
Penalties and interest.
§ 271-69
Secrecy provisions; penalties for offenses.
§ 271-70
Notices and limitations of time.
§ 271-71
Disposition of revenues.
§ 271-72
Construal and enforcement.
Ch 271 Art V
Senior Citizens Tax Exemption
§ 271-73
Exemption granted.
Ch 271 Art VI
Ratio of Veterans Exemption to Assessed Value
§ 271-74
Purpose.
§ 271-75
Adjustment to amount of exemption.
§ 271-76
(Reserved).
Ch 271 Art VII
Veterans Exemption
§ 271-77
Purpose.
§ 271-78
Establishment of exemption.
Ch 271 Art VIII
Investment and Deposit Policies and Procedures
§ 271-79
General provisions.
Ch 271 Art IX
Collection of Delinquent Taxes
§ 271-80
Continuation of collection procedures.
Ch 271 Art X
Capital Improvements Exemption
§ 271-81
Purpose.
§ 271-82
Exemption established; eligibility; amount.
Ch 271 Art XI
Residential-Commercial Urban Exemption
§ 271-83
Purpose.
§ 271-84
Exemption established.
Ch 274
(Reserved)
Ch 279
Tourist Camps
Ch 284
(Reserved)
Ch 287
Trees
Ch 290
Vacant Building Registry
Ch 293
Vehicles and Traffic
Ch 301
Water
Ch 306
Wiring and Lighting
Ch 310
Zoning
Appendix
Ch A320
Fees
Ch A321
Rules of Council
Ch A322
Subdivision Regulations
Disposition List
Ch DL
Disposition List
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Chapter 271
Taxation
[HISTORY: Adopted by the City Council of the City of Watertown as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Transient retail businesses — See Ch. 284.
Article I
Utility Tax
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§ 271-1
Imposition of tax.
chevron_right
§ 271-2
Definitions.
chevron_right
§ 271-3
Record.
chevron_right
§ 271-4
Filing of returns.
chevron_right
§ 271-5
Payment of tax.
chevron_right
§ 271-6
Procedure upon failure to file sufficient return.
chevron_right
§ 271-7
Notice.
chevron_right
§ 271-8
Penalty for late payment.
chevron_right
§ 271-9
Refunds.
chevron_right
§ 271-10
Tax to constitute part of operating costs.
chevron_right
§ 271-11
Action to enforce payment.
chevron_right
§ 271-12
Powers of City Comptroller.
chevron_right
§ 271-13
Secrecy provisions; penalties for offenses.
chevron_right
§ 271-14
Deposit of taxes and penalties.
chevron_right
Article II
Retail Sales Tax
chevron_right
§ 271-15
Definitions.
chevron_right
§ 271-16
Imposition of tax.
chevron_right
§ 271-17
Schedule of amounts to be collected.
chevron_right
§ 271-18
Records to be kept.
chevron_right
§ 271-19
Returns.
chevron_right
§ 271-20
Payment of tax.
chevron_right
§ 271-21
Assessment and determination of tax when sufficient return not filed.
chevron_right
§ 271-22
Refunds.
chevron_right
§ 271-23
Remedies to be exclusive.
chevron_right
§ 271-24
Proceedings to recover tax.
chevron_right
§ 271-25
Powers of Comptroller.
chevron_right
§ 271-26
Administration of oaths and compelling testimony; penalties.
chevron_right
§ 271-27
Reference to tax.
chevron_right
§ 271-28
Registration of vendors.
chevron_right
§ 271-29
Penalties and interest.
chevron_right
§ 271-30
Secrecy provisions; penalties for offenses.
chevron_right
§ 271-31
Notices and limitations of time.
chevron_right
§ 271-32
Disposition of revenues.
chevron_right
§ 271-33
Construal and enforcement.
chevron_right
Article III
Compensating Use Tax
chevron_right
§ 271-34
Definitions.
chevron_right
§ 271-35
Imposition of tax.
chevron_right
§ 271-36
Exemptions.
chevron_right
§ 271-37
Collection of tax from purchaser.
chevron_right
§ 271-38
Schedule of amounts to be collected.
chevron_right
§ 271-39
Records to be kept.
chevron_right
§ 271-40
Returns.
chevron_right
§ 271-41
Payment of tax.
chevron_right
§ 271-42
Assessment and determination of tax when sufficient return not filed.
chevron_right
§ 271-43
Refunds.
chevron_right
§ 271-44
Remedies to be exclusive.
chevron_right
§ 271-45
Proceedings to recover tax.
chevron_right
§ 271-46
Powers of Comptroller.
chevron_right
§ 271-47
Administration of oaths and compelling testimony; penalties for offenses.
chevron_right
§ 271-48
Reference to tax.
chevron_right
§ 271-49
Registration of vendors.
chevron_right
§ 271-50
Penalties and interest.
chevron_right
§ 271-51
Secrecy provisions; penalties for offenses.
chevron_right
§ 271-52
Notices and limitations of time.
chevron_right
§ 271-53
Disposition of revenues.
chevron_right
§ 271-54
Construal and enforcement.
chevron_right
Article IV
Hotel Room Occupancy Tax
chevron_right
§ 271-55
Definitions.
chevron_right
§ 271-56
Imposition of tax.
chevron_right
§ 271-57
Records to be kept.
chevron_right
§ 271-58
Returns.
chevron_right
§ 271-59
Payment of tax.
chevron_right
§ 271-60
Assessment and determination of tax when sufficient return not filed.
chevron_right
§ 271-61
Refunds.
chevron_right
§ 271-62
Remedies to be exclusive.
chevron_right
§ 271-63
Proceedings to recover tax.
chevron_right
§ 271-64
Powers of Comptroller.
chevron_right
§ 271-65
Administration of oaths and compelling testimony; penalties for offenses.
chevron_right
§ 271-66
Reference to tax.
chevron_right
§ 271-67
Registration of operators.
chevron_right
§ 271-68
Penalties and interest.
chevron_right
§ 271-69
Secrecy provisions; penalties for offenses.
chevron_right
§ 271-70
Notices and limitations of time.
chevron_right
§ 271-71
Disposition of revenues.
chevron_right
§ 271-72
Construal and enforcement.
chevron_right
Article V
Senior Citizens Tax Exemption
chevron_right
§ 271-73
Exemption granted.
chevron_right
Article VI
Ratio of Veterans Exemption to Assessed Value
chevron_right
§ 271-74
Purpose.
chevron_right
§ 271-75
Adjustment to amount of exemption.
chevron_right
§ 271-76
(Reserved).
chevron_right
Article VII
Veterans Exemption
chevron_right
§ 271-77
Purpose.
chevron_right
§ 271-78
Establishment of exemption.
chevron_right
Article VIII
Investment and Deposit Policies and Procedures
chevron_right
§ 271-79
General provisions.
chevron_right
Article IX
Collection of Delinquent Taxes
chevron_right
§ 271-80
Continuation of collection procedures.
chevron_right
Article X
Capital Improvements Exemption
chevron_right
§ 271-81
Purpose.
chevron_right
§ 271-82
Exemption established; eligibility; amount.
chevron_right
Article XI
Residential-Commercial Urban Exemption
chevron_right
§ 271-83
Purpose.
chevron_right
§ 271-84
Exemption established.
chevron_right