[HISTORY: Adopted by the Board of Trustees
of the Village of Muttontown as indicated in article histories. Amendments
noted where applicable.]
[Adopted 8-8-1971 by L.L. No. 1-1971]
A.
It is hereby declared to be the policy of the incorporated
Village of Muttontown (herein referred to as the "Village") to impose
a tax on gross income or gross operating income of utilities arising
from transactions originating and consummated within the territorial
limits of the Village, as authorized by § 5-530 of the Village
Law of the State of New York.[1]
[1]
Editor's Note: Throughout this article, references
to Village Law § 6-640 were amended to § 5-530
9-11-2000 by L.L. No. 3-2000.
B.
In connection with and in furtherance of this policy,
this Village shall levy and collect a tax such as was and is imposed
by, and not inconsistent with, § 186-a of the Tax Law of
the State of New York, as the same was in effect on January 1, 1959,
except that the rate thereof shall not exceed 1% of the gross income
or of the gross operating income of the utilities affected by this
article.
It is the purpose of this article that the affected
utility companies providing essential services to residents of the
Village on a noncompetitive basis shall share in the burden of defraying
governmental costs with the residents of the Village from whom said
companies acquire income and profits.
The definitions set forth in § 186-a
of said Tax Law, as modified therein, and in § 5-530 of
said Village Law, insofar as the same are applicable hereto, shall
apply, as appropriate, to this article, and in addition, the following
terms shall have the meanings indicated:
The Treasurer of the Village.
The incorporated Village of Muttontown.
Except as hereinafter provided, all the provisions
of § 186-a of said Tax Law of the State of New York, so
far as the same are made applicable, with such limitations as are
set forth in § 5-530 of said Village Law, and such modifications
as may be necessary in order to adapt such taxes to local conditions,
shall apply to the taxes authorized by and shall be a part of this
article.
Pursuant to the authority granted by § 5-530
of the Village Law of the State of New York, from on and after June
1, 1971, or as soon thereafter as this article shall become effective,
there is hereby imposed:
A.
A tax equal to 1% of the gross income of every utility
doing business in the Village which is subject to the supervision
of the New York State Department of Public Service and which has an
annual gross income in excess of $500, except motor carriers or brokers
and except persons providing cable television service.
[Amended 9-11-2000 by L.L. No. 3-2000]
B.
A tax equal to 1% of the gross operating income of
every other utility doing business in the Village which has an annual
gross operating income in excess of $500, except persons providing
cable television service.
This article and the tax imposed thereby shall:
A.
Apply only within the territorial limits of the Village;
B.
Not apply and the tax shall not be imposed on any
transaction originating or consummated outside of the territorial
limits of the Village, notwithstanding that some act is necessarily
performed with respect to such transaction within such limits;
C.
Be in addition to any and all other taxes; and
D.
Apply to all subject income received on and after
June 1, 1971, or on or after this article shall become effective,
whichever is later.
All revenues resulting from the imposition of
the tax imposed by this article shall be paid to the Treasurer of
the Village, who is the chief fiscal officer of the Village, and shall
be credited to and deposited in the general fund of the Village.
The Treasurer shall be the chief enforcement
officer of this article and shall make and be responsible for all
collections hereunder. The Treasurer shall also have the power and
authority to make any rules or regulations or directives, not inconsistent
with law, which, in his discretion, are reasonably necessary to facilitate
the administration of this article and the collection of the taxes
imposed hereby. Copies of all such rules and regulations and directives,
as may from time to time be promulgated, shall be sent by registered
mail to all utilities subject to this article which register as such
with the Treasurer. All such rules, regulations and directives shall
be deemed a part of this article.
A.
Time of filing. Every utility subject to a tax hereunder
shall file, on or before December 25 and June 25, a return for the
six calendar months preceding each return date, including any period
for which the tax imposed hereby or any amendment hereof is effective.
B.
Returns. Returns shall be filed with the Treasurer
in such form as is used by the filing utility for other municipalities
in Nassau County, New York, or as the Treasurer shall otherwise require
and shall show, as a minimum, the gross taxable income or operating
income, as the case may be, for the period covered by the return and
such other information or data as the Treasurer may from time to time
require. Every return shall be certified as true by a duly authorized
and qualified officer of the utility filing the return, with a statement
that the certification is made as if under oath and subject to penalties
for perjury.
C.
Time of payment. At the time of filing a return as
required by this article, each utility so required to file a return
shall pay to the Treasurer the tax imposed hereby for the period covered
by such return. Such tax shall be due and payable at the time of the
filing of 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 utility subject to the tax hereunder failing
to file a return or a 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 Treasurer, if satisfied that the delay was excusable, may
remit all or any portion of such penalty.
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 9-11-2000 by L.L. No. 3-2000]
In case any return filed pursuant to this article
shall be insufficient or unsatisfactory to the Treasurer, or if no
return is made or if no tax is paid, the Treasurer shall proceed and
shall have the remedies as set forth in Article 9 of the Tax Law.
[Amended 9-11-2000 by L.L. No. 3-2000]
Any notice authorized or required under this
article may be given in the manner and with the effect set forth Article
9 of the Tax Law.
A.
If, within one year 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 Treasurer
or the court shall determine that such tax or penalty or any portion
thereof was erroneously or illegally collected, the 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 Treasurer.
However, no refund shall be made of a tax or penalty paid pursuant
to a determination of the Treasurer as hereinbefore provided unless
the Treasurer, after a hearing as hereinabove provided or of his own
motion, shall have reduced the tax or penalty or it shall have been
established in a proceeding in the manner provided in the Civil Practice
Law and Rules that such determination was erroneous or illegal.
B.
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 Treasurer may receive additional
evidence with respect thereto.
C.
After making his determination, the Treasurer shall
give notice thereof to the person interested, who shall be entitled
to commence a proceeding to review such determination, in accordance
with the provisions of the following section hereof.
Where any tax imposed hereunder shall have been
erroneously, illegally or unconstitutionally collected and application
for the refund thereof shall have been duly made to the Treasurer
and he 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; provided, however, that such proceeding is
instituted within 90 days after the giving of the notice of such denial,
that a final determination of tax due was not previously made and
that an undertaking is filed with the Treasurer in such amount and
with such sureties as a Justice of the Supreme Court shall approve
to the effect that if such proceeding is dismissed or the tax confirmed,
the petitioner will pay all costs and charges which may accrue in
the prosecution of such proceeding.
Except in the case of a willfully false or fraudulent
return with the intent to evade the tax, no assessment or additional
tax shall be made with respect to taxes imposed under this article
after the expiration of more than three years from the date of filing
of a return, provided that where no return has been filed as required
hereby, the tax may be assessed at any time.
In addition to any other powers herein given
the Treasurer, and in order to further ensure payment of the tax imposed
hereby, he shall have the power to:
[Amended 9-11-2000 by L.L. No. 3-2000]
Whenever any person shall fail to pay any tax
or penalty imposed by this article, the Village Attorney shall, upon
the request of the 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 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 Article 9 of the Tax Law is made a lien.
[Adopted 8-8-1994 by L.L. No. 2-1994]
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,[1] the Village of Muttontown 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.
[1]
Editor's Note: See Chapter 532 of the Laws
of 1994.
[Amended 9-11-2000 by L.L. No. 3-2000]
Upon adoption, and no later than October 1,
1994, a copy of this article shall be filed with the New York State
Board of Real Property Services.
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.
