Pursuant to the authority granted by § 131
of the Village Law of the State of New York, a tax equal to 1% of its gross
income from and after the date of adoption of this article is hereby
imposed upon every utility doing business in the Village of Lynbrook
which is subject to the supervision of the State Department of Public
Service, which utility has a gross income for the 12 months ending
December 31 in excess of $500, except motor carriers or brokers subject
to such supervision under Article 3-B of the Public Service Law. which taxes shall have application only within the territorial
limits of the Village of Lynbrook and shall be in addition to any
and all other taxes and fees imposed by any other provision of law.
Such taxes shall not be imposed on any transaction
originating or consummated outside of the territorial limits of the
Village of Lynbrook, notwithstanding that some act is necessarily
performed with respect to such transaction within such limits.
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As used in this article, the following terms
shall have the meanings indicated:
GROSS INCOME
Includes 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 Lynbrook, 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
real property growing out of the ownership or use of or interests
in such property; also 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; also receipts from interest, dividends
and royalties, derived from sources within the Village of Lynbrook
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 the Village of Lynbrook 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 and, in the case of a utility engaged in selling telegraphy
or telegraph service, only receipts from transactions wholly consummated
within the Village.
PERSON
Persons, corporations, companies, associations, joint-stock
associations, copartnerships, their assignees, lessees, trustees or
receivers, appointed by any court whatsoever, or by any other means.
UTILITY
Includes every person subject to the supervision of the State
Department of Public Service, except persons engaged in the business
of operating or leasing sleeping and parlor railroad cars or of operating
railroads other than street surface, rapid transit, subway and elevated
railroads.
Every utility subject to tax under this article
shall keep such records of its business in such form as the Village
Treasurer may require, and such records shall be preserved for a period
of three years, except that the Village Treasurer 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 Village Treasurer 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.
The same remedies shall be available for the
recovery of any tax or penalty imposed by this article as are available
for the other taxes and penalties imposed by law.
Any notice authorized or requested under the
provisions of this article may be given by mailing 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 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.
[Amended 9-16-2013 by L.L. No. 10-2013]
Any person failing to file a return or corrected
return, or to pay any tax or any portion thereof, within the time
required by law shall be liable to the Village to pay the costs of
such audit which revealed a failure to pay any part of a tax hereunder
and shall be, in addition thereto, subject to a penalty of 5% of the
amount due, plus 1% of such tax due for each month of delay or fraction
thereof, except for the first month, after such return was required
to be filed or such tax became due, but the Village Treasurer, 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 action.
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 9-16-2013 by L.L. No. 10-2013]
Whenever a person shall fail to pay any tax
or penalty imposed by this article, the Village Attorney shall, upon
the request of the Village Treasurer, bring an action to enforce payment
of same. The proceeds of a judgment obtained in such action shall
be paid to the Village Treasurer. Each such tax and penalty and audit
fees shall be a lien upon the real and personal property of the person
liable to pay same and may be collected in the manner of real estate
taxes upon the real estate owned by such person within the Village
of Lynbrook.
In the administration of this article, the Village
Treasurer shall have 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
forms of reports and other records relating to the administration
and enforcement of the tax, to take testimony and proofs, 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 Village
Treasurer 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.
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.