As used in this article, the following terms
shall have the meanings indicated:
GROSS INCOME
A.
Receipts received in or by reason of any sale,
conditional or otherwise (except sales hereinafter referred to with
respect to which it is provided that profits from the sale shall be
included in gross income), made or service rendered for ultimate consumption
or use by the purchaser in the Village of Port Washington North, including
cash, credits and property of any kind or nature (whether or not such
sale is made or such service is rendered for profit), without any
deduction therefrom on account of the cost of the property sold, the
cost of the materials used, labor or services or other costs, interest
or discount paid, or any other expense whatsoever;
B.
Profits from the sale of securities;
C.
Profits from the sale of real property growing
out of the ownership or use of or interest in such property;
D.
Profit from the sale of personal property (other
than property of a kind which would properly be included in the inventory
of the taxpayer if on hand at the close of the period for which a
return is made);
E.
Receipts from interest, dividends and royalties,
derived from sources within the Village of Port Washington North other
than such as are received from a corporation a majority of whose voting
stock is owned by the taxpaying utility, without any deduction therefrom
for any expenses whatsoever incurred in connection with the receipt
thereof; and
F.
Profits from any transaction (except sales for
resale and rentals) within the Village of Port Washington North whatsoever;
provided, however, that the words "gross income" shall include, in
the case of a utility engaged in selling telephony or telephone service,
only receipts from local exchange service wholly consummated within
the Village of Port Washington North, and, in the case of a utility
engaged in selling telegraphy or telegraph service, only receipts
from transactions wholly consummated within the Village of Port Washington
North.
GROSS OPERATING INCOME
Receipts received in or by reason of any sale, conditional
or otherwise, made for ultimate consumption or use by the purchaser
of gas, electricity, steam, water, refrigeration, telephony or telegraphy
or in or by reason of the furnishing for such consumption or use of
gas, electric, steam, water, refrigerator, telephone or telegraph
service in the Village of Port Washington North, including cash, credits
and property of any kind or nature, without any deductions therefrom
on account of the cost of the property sold, the cost of materials
used, labor or services or other costs, interest or discount paid,
or any other expenses whatsoever.
PERSON
Persons, corporations, companies, associations, joint-stock
associations, copartnerships, estates, assignees of rents, any person
acting in a fiduciary capacity, or any other entity, and persons,
their assignees, lessees, trustees or receivers, appointed by any
court whatsoever, or by any other means, except the state, municipalities,
political and civil subdivisions of the state or municipality, and
public districts.
UTILITY
A.
Every person subject to the supervision of the
State Department of Public Service, except persons engaged in:
(1)
The business of operating or leasing sleeping
and parlor railroad cars;
(2)
The business of operating railroads other than
street surface, rapid transit, subway and elevated railroads; and
B.
Every person (whether or not such person is
subject to such supervision) who sells gas, electricity, steam, water,
refrigeration, telephony or telegraphy, delivered through mains, pipes
or wires.
C.
Every person who furnishes gas, electric, steam,
water, refrigerator, telephone or telegraph service, by means of mains,
pipes or wires, regardless of whether such activities are the main
business of such person or are only incidental thereto, or of whether
use is made of the public streets.
Every utility subject to tax under this article
shall keep such records of its business and in such form as the Treasurer
of the Village may require, and such records shall be preserved for
a period of three years, except that the Treasurer of the Village
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 Treasurer of the Village
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 in the last return filed
by him 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 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 the 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 become due; but the Treasurer
of the Village, 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.
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 of the Village, 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 of the Village. 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 § 186-a of the Tax Law is made
a lien.
In the administration of this article, the Treasurer
of the Village shall have the power to make such reasonable rules
and regulations not inconsistent with law as may be necessary for
the exercise of his powers and the performance of his 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
proof, under oath, with reference to any matter within the line of
his 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 Treasurer
of the Village 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.
This article shall be known as "Local Law No.
1-1968."