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City of Geneva, NY
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2023-01-04
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Part II, General Legislation
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Chapter 318 Taxation
Part I, Administrative Legislation
Ch 1
General Provisions
Ch 5
Agencies, Municipal
Ch 8
Appearance Tickets
Ch 10
Assessments
Ch 14
Continuity of Government
Ch 19
Elections
Ch 22
Enforcement Officers
Ch 26
Ethics, Code of
Ch 33
Human Rights, Commission on
Ch 38
Officers and Employees
Ch 43
Personnel Policies
Ch 47
Property, Municipal
Ch 50
Purchasing and Public Works Contracts
Ch 59
Zoning Appeals, Board of
Part II, General Legislation
Ch 64
Advertising in Public Places
Ch 69
Alcoholic Beverages
Ch 73
Amusements
Ch 77
Animals
Ch 86
Bicycles
Ch 91
Bingo
Ch 96
Boat Docking
Ch 100
Brush, Grass and Weeds
Ch 105
(Reserved)
Ch 111
Buildings, Unsafe
Ch 111A
Private Landlord Registry
Ch 114
Burning, Outdoor
Ch 116
Business Improvement Districts
Ch 122
Cemeteries
Ch 138
Empire Zones
Ch 140
Energy
Ch 143
Entertainment, Public
Ch 147
Environmental Quality Review
Ch 151
Excavation and Construction, Abandoned
Ch 158
Fair Housing
Ch 164
Firearms
Ch 169
Firesafety
Ch 170
(Reserved)
Ch 171
(Reserved)
Ch 173
Fireworks
Ch 177
Flood Damage Prevention
Ch 180
Food Service and Food Processing
Ch 184
(Reserved)
Ch 191
Games of Chance
Ch 199
Hospitals and Similar Facilities
Ch 202
(Reserved)
Ch 206
Hunting and Trapping
Ch 209
Improvements, Local
Ch 215
Licensing of Occupations
Ch 218
Littering
Ch 227
Multichannel Service Providers
Ch 230
New York Uniform and Energy Codes
Ch 232
Noise
Ch 236
Nuisances
Ch 243
Parking Lots
Ch 247
Parks and Recreation
Ch 251
Peace and Good Order
Ch 256
Peddling and Soliciting
Ch 264
(Reserved)
Ch 268
Railroads
Ch 273
Sanitary Code
Ch 277
Sanitary Sewers
Ch 282
Satellite Dishes
Ch 285
(Reserved)
Ch 288
Signs and Fire Escapes
Ch 291
Skateboards, In-Line Skates, Roller Blades and Roller Skates
Ch 294
Smoke Abatement
Ch 300
Solid Waste
Ch 306
Streets and Sidewalks
Ch 310
Subdivision Regulations
Ch 314
Tanks, Underground
Ch 318
Taxation
Ch 318 Art I
Utility Tax
§ 318-1
Imposition.
§ 318-2
Definitions.
§ 318-3
Utilities subject to tax required to keep records.
§ 318-4
Dates for filing returns.
§ 318-5
Tax payable at time of filing return.
§ 318-6
Procedures when insufficient return is filed.
§ 318-7
Mailing of notice.
§ 318-8
Penalty for failing to file return; exceptions.
§ 318-9
Refunds.
§ 318-10
Tax to constitute part of operating cost.
§ 318-11
Failure to pay tax or penalty.
§ 318-12
Power of Comptroller to enforce rules and regulations.
§ 318-13
Confidentiality; penalty for violation.
§ 318-14
Disposition of moneys.
Ch 318 Art II
Sales and Use Tax
§ 318-15
Definitions.
§ 318-16
Imposition of sales tax.
§ 318-17
Transitional provisions.
§ 318-18
Imposition of compensating use tax.
§ 318-19
Special rules for computing receipts and consideration.
§ 318-20
Exemptions from sales and use taxes.
§ 318-21
Exempt organizations.
§ 318-22
Deliveries outside the city; deliveries within the city of property sold or serviced elsewhere.
§ 318-23
Certain sales of motor vehicles; proof required for registration of vehicles.
§ 318-24
Territorial limitations.
§ 318-25
Exemptions from use tax.
§ 318-26
Refunds or credits based on proof of certain uses.
§ 318-27
Administration and collection.
§ 318-28
Disposition of revenues.
§ 318-29
Construal of provisions; enforcement.
§ 318-30
Effective date.
Ch 318 Art III
Exemption for Senior Citizens
§ 318-31
Exemption established; conditions.
Ch 318 Art IV
(Reserved)
§ 318-32
through § 318-33. (Reserved)
Ch 318 Art V
Capital Improvements Exemption
§ 318-34
Statutory authority.
§ 318-35
Exemption established; exception.
§ 318-36
Applicability of statutory provisions.
Ch 318 Art VI
Exemption for Persons With Disabilities and Limited Incomes
§ 318-37
Title.
§ 318-38
Exemption granted.
§ 318-39
Application; income; exemption.
§ 318-40
Definitions.
§ 318-41
Effective date.
Ch 318 Art VII
Room Occupancy Tax
§ 318-42
Title.
§ 318-43
Intent.
§ 318-44
Definitions.
§ 318-45
Imposition of tax.
§ 318-46
Exempt organizations.
§ 318-47
Territorial limitations.
§ 318-48
Registration.
§ 318-49
Administration and collection.
§ 318-50
Records.
§ 318-51
Returns.
§ 318-52
Payment of tax.
§ 318-53
Determination of tax.
§ 318-54
Disposition of revenues.
§ 318-55
Refunds.
§ 318-56
Reserves.
§ 318-57
Remedies exclusive.
§ 318-58
Proceedings for recovery of tax.
§ 318-59
General powers of City Comptroller.
§ 318-60
Administration of oaths; compelling testimony.
§ 318-61
Reference to tax.
§ 318-62
Penalties and interest.
§ 318-63
Confidentiality of returns; penalties for offenses.
§ 318-64
Notices and time limits.
§ 318-65
Effectiveness of article.
Ch 321
Taxicabs
Ch 327
Trees
Ch 332
Vehicles, Abandoned
Ch 335
Vehicles and Traffic
Ch 341
Water and Sewers
Ch 346
Wires and Poles
Ch 350
Zoning
Ch 351
Zoning Appendix
Disposition List
Ch DL
Disposition List
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Chapter 318
Taxation
[HISTORY: Adopted by the City Council of the City of Geneva as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Assessments — See Ch.
10
.
Article I
Utility Tax
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§ 318-1
Imposition.
chevron_right
§ 318-2
Definitions.
chevron_right
§ 318-3
Utilities subject to tax required to keep records.
chevron_right
§ 318-4
Dates for filing returns.
chevron_right
§ 318-5
Tax payable at time of filing return.
chevron_right
§ 318-6
Procedures when insufficient return is filed.
chevron_right
§ 318-7
Mailing of notice.
chevron_right
§ 318-8
Penalty for failing to file return; exceptions.
chevron_right
§ 318-9
Refunds.
chevron_right
§ 318-10
Tax to constitute part of operating cost.
chevron_right
§ 318-11
Failure to pay tax or penalty.
chevron_right
§ 318-12
Power of Comptroller to enforce rules and regulations.
chevron_right
§ 318-13
Confidentiality; penalty for violation.
chevron_right
§ 318-14
Disposition of moneys.
chevron_right
Article II
Sales and Use Tax
chevron_right
§ 318-15
Definitions.
chevron_right
§ 318-16
Imposition of sales tax.
chevron_right
§ 318-17
Transitional provisions.
chevron_right
§ 318-18
Imposition of compensating use tax.
chevron_right
§ 318-19
Special rules for computing receipts and consideration.
chevron_right
§ 318-20
Exemptions from sales and use taxes.
chevron_right
§ 318-21
Exempt organizations.
chevron_right
§ 318-22
Deliveries outside the city; deliveries within the city of property sold or serviced elsewhere.
chevron_right
§ 318-23
Certain sales of motor vehicles; proof required for registration of vehicles.
chevron_right
§ 318-24
Territorial limitations.
chevron_right
§ 318-25
Exemptions from use tax.
chevron_right
§ 318-26
Refunds or credits based on proof of certain uses.
chevron_right
§ 318-27
Administration and collection.
chevron_right
§ 318-28
Disposition of revenues.
chevron_right
§ 318-29
Construal of provisions; enforcement.
chevron_right
§ 318-30
Effective date.
chevron_right
Article III
Exemption for Senior Citizens
chevron_right
§ 318-31
Exemption established; conditions.
chevron_right
Article IV
(Reserved)
chevron_right
§ 318-32
through § 318-33. (Reserved)
chevron_right
Article V
Capital Improvements Exemption
chevron_right
§ 318-34
Statutory authority.
chevron_right
§ 318-35
Exemption established; exception.
chevron_right
§ 318-36
Applicability of statutory provisions.
chevron_right
Article VI
Exemption for Persons With Disabilities and Limited Incomes
chevron_right
§ 318-37
Title.
chevron_right
§ 318-38
Exemption granted.
chevron_right
§ 318-39
Application; income; exemption.
chevron_right
§ 318-40
Definitions.
chevron_right
§ 318-41
Effective date.
chevron_right
Article VII
Room Occupancy Tax
chevron_right
§ 318-42
Title.
chevron_right
§ 318-43
Intent.
chevron_right
§ 318-44
Definitions.
chevron_right
§ 318-45
Imposition of tax.
chevron_right
§ 318-46
Exempt organizations.
chevron_right
§ 318-47
Territorial limitations.
chevron_right
§ 318-48
Registration.
chevron_right
§ 318-49
Administration and collection.
chevron_right
§ 318-50
Records.
chevron_right
§ 318-51
Returns.
chevron_right
§ 318-52
Payment of tax.
chevron_right
§ 318-53
Determination of tax.
chevron_right
§ 318-54
Disposition of revenues.
chevron_right
§ 318-55
Refunds.
chevron_right
§ 318-56
Reserves.
chevron_right
§ 318-57
Remedies exclusive.
chevron_right
§ 318-58
Proceedings for recovery of tax.
chevron_right
§ 318-59
General powers of City Comptroller.
chevron_right
§ 318-60
Administration of oaths; compelling testimony.
chevron_right
§ 318-61
Reference to tax.
chevron_right
§ 318-62
Penalties and interest.
chevron_right
§ 318-63
Confidentiality of returns; penalties for offenses.
chevron_right
§ 318-64
Notices and time limits.
chevron_right
§ 318-65
Effectiveness of article.
chevron_right