[Adopted 4-27-1970 as L.L. No. 1-1970]
Pursuant to the authority granted by § 6-640 of the Village
Law of the State of New York,[1] on and after June 1, 1970, there is hereby imposed:
A.
A tax equal to one per centum (1%) of the gross income
of every utility doing business in the Incorporated Village of Laurel Hollow
which is subject to the supervision of the New York State Department of Public
Service and which has a gross income for the twelve (12) months ending May
31 in excess of five hundred dollars ($500.), except motor carriers or brokers
subject to such supervision under Article 3-B of the Public Service Law.
B.
A tax equal to one per centum (1%) of the gross operating
income of every other utility doing business in the Incorporated Village of
Laurel Hollow which has gross operating income for the twelve (12) months
ending May 31 in excess of five hundred dollars ($500.).
[1]
Editor's Note: For current provisions, see § 5-530
of the Village Law.
As used in this article, the following terms shall have the meanings
indicated:
Includes:
In the case of a utility engaged in selling telephony or telephone service,
only receipts from local exchange service wholly consummated within the Incorporated
Village of Laurel Hollow.
In the case of a utility engaged in selling telegraphy or telegraph
service, only receipts from transactions wholly consummated within the Incorporated
Village of Laurel Hollow.
In the case of any other utility, 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 the gross income), made or service rendered for ultimate consumption or
use by the purchaser in this village, 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 materials used, labor or services or other
costs, interest or discount paid or any other expense whatsoever; also profits
from the sale of securities; also profits from the sale of real property growing
out of the ownership or use of or interest in such property; also profits
from the sale of personal property (other than property of a kind which would
properly be included in the inventory of a taxpayer if on hand at the close
of the period for which a return is made); also receipts from interest, dividends
and royalties derived from sources within this village (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; also profits from
any transaction (except sales for resale and rentals) within this village
whatsoever.
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 this village, including cash,
credits and property of any kind or nature, without any deduction 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.
Persons, corporations, companies, associations, joint-stock associations,
copartnerships, estates, assignee 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, public districts and corporations and associations organized
and operated exclusively for religious, charitable or educational purposes,
no part of the net earnings of which inures to the benefit of any private
shareholder or individual, and excepting a corporation organized and operated
exclusively for the purposes of leasing from a city in this state a waterworks
system designed to supply water at cost to users thereof for discharge, either
before or after industry use into a river within such city in order to improve
the flow and conditions of such river and thereby provide a means to relieve
such river from pollution.
Every person doing business in the Incorporated Village of Laurel Hollow
subject to the supervision of the State Department of Public Service, except
persons engaged in the business of operating on the public highways of this
state one (1) or more omnibuses, having a seating capacity of more than seven
(7) persons, and persons engaged in the business of operating or leasing sleeping
and parlor railroad cars or of operating railroads other than street service,
rapid transit, subway and elevated railroads.
Every person (whether or not such person is subject to such supervision)
doing business in the Incorporated Village of Laurel Hollow who sells gas,
electricity, steam, water, refrigeration, telephony or telegraphy delivered
through mains, pipes or wires, or furnishes gas, electricity, 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 whether use is made of the public streets.
this article and the tax imposed thereby shall:
A.
Apply only within the territorial limits of the Incorporated
Village of Laurel Hollow.
B.
Not apply and the tax shall not be imposed on any transaction
originating or consummated outside of the territorial limits of the Incorporated
Village of Laurel Hollow notwithstanding that some act be necessarily performed
with respect to such transaction within such limits.
C.
Be in addition to any and all other taxes.
D.
Apply to all subject income received on and after June
1, 1970.
All revenues resulting from the imposition of taxes imposed by this
article shall be paid to the Treasurer of the village and shall be credited
to and deposited in the general fund of the village.
The Village Treasurer shall be the chief enforcement officer of this
law and shall make and be responsible for all collections hereunder. The Village
Treasurer shall have the power and authority to make any rules, 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, 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 Village
Treasurer. All such rules, regulations and directives shall be deemed a portion
of this article.
Every utility subject to tax under this article shall keep such records
of its business and in such form as the Village Treasurer may require, and
such records shall be preserved for a period of three (3) years, except that
the Village Treasurer may consent to their destruction within that period
or may require that they be kept longer.
A.
Time of filing. Every utility subject to tax hereunder
shall file on or before December 25 and June 25, a return for the six (6)
calendar months preceding each return date, including any period for which
the tax imposed hereby or by any amendment hereof is effective, each of which
returns shall state the gross income or gross operating income covered by
each such return. Notwithstanding any of the foregoing provisions of this
section, any utility whose average gross income or gross operating income
for the aforementioned six-month period is less than three thousand dollars
($3,000.) may file a return annually on June 25 for the twelve (12) calendar
months preceding each return date, including any period for which the tax
imposed hereby or any amendment hereof is effective. Any utility, whether
subject to tax under this article or not, may be required by the Village Treasurer
to file an annual return.
B.
Contents. Returns shall be filed with the Village Treasurer
on a form to be furnished by him for such purpose and shall state thereon
the gross income or gross operating income for the period covered by each
such return and shall contain such other data, information or matter as the
Village Treasurer may require to be included therein. Every return shall have
annexed thereto a certification by the head of the utility making the same,
or of the owner or of a copartner thereof or of a principal officer of the
corporation, if such business be conducted by a corporation, to the effect
that the statement contained therein are true.
At the time of filing a return as required by this article, each utility
shall pay to the Village Treasurer the tax imposed by this law for the period
covered by such return. Such tax shall be due and payable at the time of 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 person failing to file a return or corrected return or to pay any
tax or any portion thereof within the time required by this law shall be subject
to a penalty of five per centum (5%) of the amount of tax due, plus one per
centum (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 Board of Trustees of the village, if satisfied that the delay
was excusable, may authorize the Village Treasurer to 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.
In case any return filed pursuant to this article shall be insufficient
or unsatisfactory to the Village Treasurer and if a corrected or sufficient
return is not filed within twenty (20) days after the same is required by
notice from the Village Treasurer or if no return is made for any period,
the Village Treasurer shall determine the amount of tax due from such information
as he is able to obtain and, if necessary, may estimate the tax on the basis
of external indices or otherwise. The Village Treasurer shall give notice
of such determination to the person liable for such tax. Such determination
shall finally and irrevocably fix such tax, unless the person against whom
it is assessed shall, within one (1) year after the giving of notice of such
determination, apply to the Village Treasurer for a hearing or unless the
Village Treasurer, of his own motion, shall reduce the same. After such hearing,
the Village Treasurer shall give notice of his decision to the person liable
for the tax.
Any final determination of the amount of any tax payable hereunder shall
be reviewable for error, illegality or unconstitutionality or any other reason
whatsoever by a proceeding under Article 78 of the Civil Practice Law and
Rules if the proceeding is commenced within ninety (90) days after the giving
of notice of such final determination; provided, however, that any such proceeding
under said Article 78 shall not be instituted unless the amount of any tax
sought to be reviewed, with such interest and penalties thereon as may be
provided for by local law, ordinance or resolution, shall be first deposited
and an undertaking filed in such amount and with such sureties as a Justice
of the Supreme Court shall approve to the effect that, if such proceeding
be dismissed or the tax confirmed, the petitioner will pay all costs and charges
which may accrue in the prosecution of such proceeding.
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, 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 same by the person to whom
addressed. Any period of time, which is determined according to the provisions
of this section by the giving of notice, shall commence to run from the date
of mailing of such notice.
If, within one (1) 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 Village Treasurer or the court shall
determine that such tax or penalty or any portion thereof was erroneously
or illegally collected, the Village 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 Village Treasurer. However, no refund shall be made of a
tax or penalty paid pursuant to a determination of the Village Treasurer as
hereinbefore provided unless the Village Treasurer, after a hearing as hereinbefore
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.
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
Village Treasurer may receive additional evidence with respect thereto. After
making his determination, the Village Treasurer shall give notice thereof
to the person interested, and he shall be entitled to commence a proceeding
to review such determination, subject to the provisions hereinbefore contained
relating to the commencement of such a proceeding.
Where any tax imposed hereunder shall have been erroneously, illegally
or unconstitutionally collected and application for the refund thereof duly
made to the Village 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 commenced within ninety (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 Village Treasurer in such amount
and with such sureties as a Justice of the Supreme Court shall approve to
the effect that, if such proceeding be 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 of additional tax shall be made with
respect to taxes imposed under this article after the expiration of more than
three (3) 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 or otherwise accorded by
law to the Village Treasurer and in order to further insure payment of the
tax imposed hereby, the Village Treasurer shall have the power to:
A.
Prescribe the form of all reports and returns required
to be made hereunder.
B.
Subpoena and require the attendance of taxpayers and
witnesses and the production of books, papers, records and documents.
C.
Take testimony and proofs, under oath, with reference
to any matter hereby entrusted to him.
In addition to all other remedies accorded by law, the same remedies
shall be available for the recovery of any tax or penalty imposed by this
article as are available for the recovery of taxes and penalties imposed by
§ 186-a of the Tax Law. 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.
The remedy provided by this article for review of a decision of the
Village Treasurer shall be the exclusive remedy available to any taxpayer
to judicially determine the liability of such taxpayer for taxes under this
article.
