[HISTORY: Adopted by the Board of Trustees of the Village of Matinecock as indicated in article histories. Amendments noted where applicable.]
Article I Utility Tax
Article II Collection of Property Taxes
[Adopted 11-3-1971 by L.L. No. 1-1971]
It is hereby declared to be the policy of the Incorporated Village of Matinecock (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.
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 Matinecock.
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 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.
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:
Apply only within the territorial limits of the village;
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;
Be in addition to any and all other taxes; and
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.
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.
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.
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.
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.
Any notice authorized or required under this article may be given in the manner and with the effect set forth in Article 9 of the Tax Law.
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.
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.
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:
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 8-15-1994 by L.L. No. 1-1994]
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, the Village of Matinecock 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.
Editor's Note: See Chapter 532 of the Laws of 1994.
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.