home
Home
code
Code
Code
Index
law
Laws (10)
New Laws (10)
note
Notes (1)
help_center
Help
Help
About Us
ecode
ecode
search
Login
City of Canandaigua, NY
chevron_right
2024-01-02
info
chevron_right
The Code
chevron_right
Part II: General Legislation
chevron_right
Chapter 612 Taxation
The Charter
Ch C
Charter
The Code
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 13
Business Improvement Districts
Ch 17
City Property
Ch 20
Code Enforcement; Appearance Tickets
Ch 42
Ethics, Code of
Ch 84
Investment Policy
Ch 99
Licensing and Permits, Administration of
Ch 122
Mass Transportation Services
Ch 126
Meetings
Ch 146
Official Map
Ch 161
Purchasing Policies and Procedures
Ch 177
Records Retention and Disposition
Ch 188
Residency Requirements
Ch 199
Salaries and Compensation
Part II: General Legislation
Ch 240
Alarm Systems
Ch 246
Alcoholic Beverages
Ch 253
Animals
Ch 260
Auctions
Ch 271
Bicycles, Skateboards, Scooters and Skates
Ch 275
Bingo
Ch 287
Boats, Docks and Waterways
Ch 292
Brush, Grass and Weeds
Ch 300
Buildings, Unsafe
Ch 309
Cable Television
Ch 310
Cannabis Use
Ch 320
Community Choice Aggregation Program
Ch 354
Electrical Inspections
Ch 358
Energize NY Open C-Pace Financing Program
Ch 383
Firearms and Weapons
Ch 389
Fireworks
Ch 404
Games of Chance
Ch 411
Garage Sales
Ch 435
Insurance
Ch 450
Junkyards
Ch 494
Noise
Ch 496
Nuisance Properties
Ch 503
Outdoor Cooking and Sale of Meat
Ch 514
Parental Responsibility
Ch 517
Parking Restrictions
Ch 519
Parks and Recreation Areas
Ch 527
Pawnbrokers, Secondhand Dealers and Junk Dealers
Ch 538
Peddling and Soliciting
Ch 545
Poles and Wires
Ch 553
Records, Public Access to
Ch 560
Rental Property
Ch 564
Sewer Rents
Ch 567
Sewer Use
Ch 573
(Reserved)
Ch 585
Solid Waste
Ch 596
Street Naming and Property Numbering
Ch 600
Streets and Sidewalks
Ch 612
Taxation
Ch 612 Art I
Utility Tax
§ 612-1
Tax on the furnishing of utility services.
§ 612-2
Definitions.
§ 612-3
Records.
§ 612-4
Returns.
§ 612-5
Payment of tax.
§ 612-6
Determination of tax by City Treasurer.
§ 612-7
Proceedings to recover tax.
§ 612-8
Notices and limitation of time.
§ 612-9
Penalties for offenses.
§ 612-10
Refunds.
§ 612-11
General powers of City Treasurer.
§ 612-12
Administration of oaths and compelling testimony.
§ 612-13
Returns to be secret.
§ 612-14
Disposition of revenues.
§ 612-15
Construal of provisions.
Ch 612 Art II
Exemption for Certain Disabled Persons
§ 612-16
Exemption granted.
§ 612-17
Additional conditions.
§ 612-18
Applications.
Ch 612 Art III
Alternative Veterans Exemption
§ 612-19
Exemption granted.
§ 612-20
When effective.
Ch 612 Art IV
Interest and Penalties
§ 612-21
Amount of interest and penalties.
Ch 612 Art V
Collection of Delinquent Taxes
§ 612-22
Continuation of enforcement pursuant to Charter.
§ 612-23
Effective date.
Ch 612 Art VI
Senior Citizens Exemption
§ 612-24
Exemption granted.
§ 612-25
Conditions.
§ 612-26
Tax reduction schedule.
§ 612-27
Applications.
Ch 612 Art VII
Business Investment Exemption
§ 612-28
Exemption granted.
§ 612-29
Conditions.
§ 612-30
Applicability.
§ 612-31
Filing of copy.
Ch 612 Art VIII
Condominium Assessment
§ 612-32
Condominium valuation.
Ch 612 Art IX
Exemption for Persons with Disabilities and Limited Income
§ 612-33
Exemption granted.
§ 612-34
Additional conditions; tax reduction schedule.
§ 612-35
Applications.
Ch 612 Art X
Room Occupancy Tax
§ 612-36
Definitions.
§ 612-37
Imposition of tax.
§ 612-38
Transitional provisions.
§ 612-39
Exempt organizations.
§ 612-40
Territorial limits.
§ 612-41
Registration; certificates of authority.
§ 612-42
Administration and collection.
§ 612-43
Records to be kept.
§ 612-44
Returns.
§ 612-45
Payment of tax.
§ 612-46
Determination of tax.
§ 612-47
Disposition of revenues.
§ 612-48
Refunds.
§ 612-49
Reserves.
§ 612-50
Remedies exclusive.
§ 612-51
Proceedings to recover tax.
§ 612-52
General powers of City Clerk/Treasurer.
§ 612-53
Administration of oaths; authority to compel testimony and produce records; penalties; fees.
§ 612-54
Reference to tax.
§ 612-55
Penalties for offenses; interest.
§ 612-56
Returns to be confidential; preservation of returns; penalties.
§ 612-57
Notices and limitations of time.
§ 612-58
Severability.
Ch 612 Art XI
Volunteer Firefighters and Ambulance Workers Exemption
§ 612-59
Grant of exemption.
§ 612-60
Eligibility requirements.
§ 612-61
Application.
§ 612-62
Certification.
§ 612-63
No diminution of benefits.
§ 612-64
Grant of lifetime exemption.
§ 612-65
Unremarried spouse of enrolled member killed in line of duty.
§ 612-66
Unremarried spouse of deceased enrolled member.
Ch 618
Taxicabs
Ch 633
Trees and Public Property
Ch 639
Underground Tanks
Ch 648
Vehicles and Traffic
Ch 657
Vehicles, Junked
Ch 665
Water Emergencies
Ch 669
Water Use
Part III: Zoning, Planning and Building Legislation
Ch 705
Adult Entertainment
Ch 714
Construction Codes, Uniform
Ch 731
Flood Damage Prevention
Ch 748
Housing Standards
Ch 795
Stormwater Management and Erosion Control
Ch 802
Subdivision of Land
Ch 850
Zoning
Derivation Table
Ch DT
Derivation Table
Disposition List
Ch DL
Disposition List
arrow_back
print
Print
email
Email
download
Download
share
Share
add_alert
Get Updates
arrow_forward
Chapter 612
Taxation
[HISTORY: Adopted by the City Council of the City of Canandaigua as indicated in article histories. Amendments noted where applicable.]
Article I
Utility Tax
chevron_right
§ 612-1
Tax on the furnishing of utility services.
chevron_right
§ 612-2
Definitions.
chevron_right
§ 612-3
Records.
chevron_right
§ 612-4
Returns.
chevron_right
§ 612-5
Payment of tax.
chevron_right
§ 612-6
Determination of tax by City Treasurer.
chevron_right
§ 612-7
Proceedings to recover tax.
chevron_right
§ 612-8
Notices and limitation of time.
chevron_right
§ 612-9
Penalties for offenses.
chevron_right
§ 612-10
Refunds.
chevron_right
§ 612-11
General powers of City Treasurer.
chevron_right
§ 612-12
Administration of oaths and compelling testimony.
chevron_right
§ 612-13
Returns to be secret.
chevron_right
§ 612-14
Disposition of revenues.
chevron_right
§ 612-15
Construal of provisions.
chevron_right
Article II
Exemption for Certain Disabled Persons
chevron_right
§ 612-16
Exemption granted.
chevron_right
§ 612-17
Additional conditions.
chevron_right
§ 612-18
Applications.
chevron_right
Article III
Alternative Veterans Exemption
chevron_right
§ 612-19
Exemption granted.
chevron_right
§ 612-20
When effective.
chevron_right
Article IV
Interest and Penalties
chevron_right
§ 612-21
Amount of interest and penalties.
chevron_right
Article V
Collection of Delinquent Taxes
chevron_right
§ 612-22
Continuation of enforcement pursuant to Charter.
chevron_right
§ 612-23
Effective date.
chevron_right
Article VI
Senior Citizens Exemption
chevron_right
§ 612-24
Exemption granted.
chevron_right
§ 612-25
Conditions.
chevron_right
§ 612-26
Tax reduction schedule.
chevron_right
§ 612-27
Applications.
chevron_right
Article VII
Business Investment Exemption
chevron_right
§ 612-28
Exemption granted.
chevron_right
§ 612-29
Conditions.
chevron_right
§ 612-30
Applicability.
chevron_right
§ 612-31
Filing of copy.
chevron_right
Article VIII
Condominium Assessment
chevron_right
§ 612-32
Condominium valuation.
chevron_right
Article IX
Exemption for Persons with Disabilities and Limited Income
chevron_right
§ 612-33
Exemption granted.
chevron_right
§ 612-34
Additional conditions; tax reduction schedule.
chevron_right
§ 612-35
Applications.
chevron_right
Article X
Room Occupancy Tax
chevron_right
§ 612-36
Definitions.
chevron_right
§ 612-37
Imposition of tax.
chevron_right
§ 612-38
Transitional provisions.
chevron_right
§ 612-39
Exempt organizations.
chevron_right
§ 612-40
Territorial limits.
chevron_right
§ 612-41
Registration; certificates of authority.
chevron_right
§ 612-42
Administration and collection.
chevron_right
§ 612-43
Records to be kept.
chevron_right
§ 612-44
Returns.
chevron_right
§ 612-45
Payment of tax.
chevron_right
§ 612-46
Determination of tax.
chevron_right
§ 612-47
Disposition of revenues.
chevron_right
§ 612-48
Refunds.
chevron_right
§ 612-49
Reserves.
chevron_right
§ 612-50
Remedies exclusive.
chevron_right
§ 612-51
Proceedings to recover tax.
chevron_right
§ 612-52
General powers of City Clerk/Treasurer.
chevron_right
§ 612-53
Administration of oaths; authority to compel testimony and produce records; penalties; fees.
chevron_right
§ 612-54
Reference to tax.
chevron_right
§ 612-55
Penalties for offenses; interest.
chevron_right
§ 612-56
Returns to be confidential; preservation of returns; penalties.
chevron_right
§ 612-57
Notices and limitations of time.
chevron_right
§ 612-58
Severability.
chevron_right
Article XI
Volunteer Firefighters and Ambulance Workers Exemption
chevron_right
§ 612-59
Grant of exemption.
chevron_right
§ 612-60
Eligibility requirements.
chevron_right
§ 612-61
Application.
chevron_right
§ 612-62
Certification.
chevron_right
§ 612-63
No diminution of benefits.
chevron_right
§ 612-64
Grant of lifetime exemption.
chevron_right
§ 612-65
Unremarried spouse of enrolled member killed in line of duty.
chevron_right
§ 612-66
Unremarried spouse of deceased enrolled member.
chevron_right