[1964 Charter Laws, § 14-57; L.L. No. 2-1937, § 1(2); L.L. No. 2-1938, § 1(2); L.L. No. 1-1939, § 1(2); L.L. No. 1-1940, § 1(2)]
The following words, terms and phrases, when used in this article,
shall have the meanings ascribed to them in this section, except where
the context clearly indicates a different meaning:
Receipts received in or by reason of any sale made or service
rendered by a person for ultimate consumption or use by the person
in the City 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 from the sale for 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; profits
from the sale of securities; profits from the sale of real property
growing out of the ownership or use of or interest in property; profits
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; receipts
from interest, dividends and royalties derived from sources within
the City other than such as are received from a corporation, a majority
of whose voting stock is owned by the taxpaying utility, without any
deduction from the receipts for any expenses whatsoever incurred in
connection with the receipt of the profits; and profits from any transaction
within the City whatsoever. "Gross income" does not include sales
referred to in this article in which profits from the sale are to
be included in gross income.
Receipts received in or by reason of any sale made to a person
for ultimate consumption or use by the person of gas, electricity,
steam, water, refrigeration, telephony or telegraphy or in or by reason
of the furnishing to a person for such consumption or use of gas,
electric, steam, water, refrigerator, telephone or telegraph service
in the City including cash, credits and property of any kind or nature,
without any deduction from the receipt for the cost of the property
sold, the cost of materials used, labor or services or other costs,
interest or discount paid or any expenses whatsoever.
A person, corporation, company, association, joint stock
association, copartnership, estate, assignee of rent, any person acting
in a fiduciary capacity or any other entity, and a person, the person's
assignee, lessee, trustee or receiver appointed by any court whatsoever
or by any other means. "Person" does not include the state, municipalities,
political and civil subdivisions of the state or municipalities and
public districts.
Includes every person subject to the supervision of either
division of the State Department of Public Service and also includes
every person, whether or not such person is subject to such supervision,
who shall engage in the business of selling gas, electricity, steam,
water, refrigeration, telephony or telegraphy delivered through mains,
pipes or wires or of furnishing gas, electric, steam, water, refrigerator,
telephone or telegraph service by means of mains, pipes or wires.
"Utility" does not include a person 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.
[1964 Charter Laws, § 14-56; L.L. No. 2-1937, § 1(1); L.L. No. 2-1938, § 1(1); L.L. No. 1-1939, § 1(1); L.L. No. 1-1940, § 1(1); L.L. No. 3-1941, § 1; L.L. No. 1-1942, § 2; L.L. No. 1-1944, § 2; L.L. No. 1-1948, § 2; L.L. No. 2-1949, § 2; L.L. No. 2-1950, § 2]
A tax equal to 1% of gross income is imposed upon every utility
doing business in the City, subject to the supervision of the state
department of public service, which has a gross income for the 12
months ending May 31 in excess of $500, except motor carriers or brokers
subject to such supervision under article 6 [§ 140 et seq.]
of the Transportation Law. A tax equal to 1% of gross operating income
is imposed upon every other utility doing business in the City which
has a gross operating income for the 12 months ending May 31 in excess
of $500. The taxes shall have application only within the territorial
limits of the City and shall be in addition to any and all other taxes
and fees imposed by any other provisions of law for the same period.
Such taxes shall not be imposed on any transaction originating or
consummated outside of the territorial limits of the City, notwithstanding
that some act is necessarily performed with respect to such transaction
within the territorial limits.
[1964 Charter Laws, § 14-67; L.L. No. 2-1937, § 1(12); L.L. No. 2-1938, § 1(12); L.L. No. 1-1939, § 1(12); L.L. No. 1-1940, § 1(12)]
In the administration of this article, the Comptroller may:
(1)
Make such reasonable rules and regulations, not inconsistent with
law, as may be necessary for the exercise of the powers and the performance
of the duties required by this article.
(2)
Prescribe the form of blanks, reports and other records relating
to the administration and enforcement of the tax.
(3)
Take testimony and proofs under oath with reference to any matter
within the line of official duty under this article.
(4)
Subpoena and require the attendance of witnesses and production of
books, papers and documents.
[1964 Charter Laws, § 14-63; L.L. No. 2-1937, § 1(8); L.L. No. 2-1938, § 1(8); L.L. No. 1-1939, § 1(8); L.L. No. 1-1940, § 1(8)]
Any person failing to file a return or corrected return or to
pay any tax or any portion of any tax required under this article
within the time required by this article is subject to a penalty of
5% of the amount of tax due, plus 1% of the tax for each month of
delay or fraction of a month, excepting the first month, after such
return is required to be filed or such tax becomes due, but the Comptroller,
if satisfied that the delay is excusable, may remit all or any portion
of the penalty.
[1964 Charter Laws, § 14-61; L.L. No. 2-1937, § 1(6); L.L. No. 2-1938, § 1(6); L.L. No. 1-1939, § 1(6); L.L. No. 1-1940, § 1(6)]
(a)
If any return filed pursuant to this article is insufficient or unsatisfactory
to the Comptroller and if a corrected or sufficient return is not
filed within 20 days after the return is required by notice from the
Comptroller or if no return is made for any period, the Comptroller
shall determine the amount of tax due from such information as the
Comptroller is able to obtain and, if necessary, may estimate the
tax on the basis of external indices or otherwise. The Comptroller
shall give notice of such determination to the person liable for such
tax.
(b)
The determination shall finally and irrevocably fix the tax unless
the person against whom it is assessed shall, within 30 days after
the giving of notice of such determination, apply to the Comptroller
for a hearing or unless the Comptroller, of the Comptroller's
own motion, reduces the tax. After the hearing, the Comptroller shall
give notice of the Comptroller's decision to the person liable
for the tax.
(c)
The decision of the Comptroller may be reviewed by certiorari, if
application is made within 30 days after the giving of notice of the
decision. An order of certiorari shall not be granted unless the amount
of any tax sought to be reviewed, with penalties on the tax, if any,
is first deposited with the City Treasurer and an undertaking filed
with the City Treasurer in such amount and with such sureties as a
justice of the supreme court shall approve to the effect that, if
such order is dismissed or the tax confirmed, the applicant for the
order will pay all costs and charges which may accrue in the prosecution
of the certiorari proceeding or, at the option of the applicant, such
undertaking may be in the sum sufficient to cover the tax, penalties,
costs and charges, in which event the applicant shall not be required
to pay the tax and penalties as a condition precedent to the granting
of the order.
[1964 Charter Laws, § 14-68; L.L. No. 2-1937, § 1(13); L.L. No. 2-1938, § 1(13); L.L. No. 1-1939, § 1(13); L.L. No. 1-1940, § 1(13)]
(a)
Except in accordance with the proper judicial order or as otherwise
provided by law, it shall be unlawful for the Comptroller or any agent,
clerk or employee of the City to divulge or make known in any manner
the amount of gross income or gross operating income or any particulars
set forth or disclosed in any return under this article. The officer
charged with the custody of such returns shall not be required to
produce any of the returns or evidence of anything contained in the
returns in any action or proceeding in any court, except on behalf
of the City in an action or proceeding under the provisions of this
article or on behalf of the state tax commission in an action or proceeding
under the provisions of the Tax Law or on behalf of any party to any
action or proceeding under the provisions of this article when the
returns or facts shown are directly involved in such action or proceeding,
in either of which events the court may require the production of
and may admit in evidence so much of the returns or of the facts shown
by the returns as are pertinent to the action or proceeding and no
more.
(b)
Nothing in this section shall be construed to prohibit the delivery
to a person or the person's duly authorized representative of
a copy of any return filed by the person, nor to prohibit the publication
of statistics so classified as to prevent the identification of particular
returns and the items of the returns; the publication of delinquent
lists showing the names of persons who have failed to pay taxes at
the time and in the manner provided for by this article, together
with any relevant information which, in the opinion of the City Comptroller,
may assist in the collection of such delinquent taxes; or the inspection
by the Corporation Counsel or other legal representatives of the City
of the return of any person who shall bring action to set aside or
review the tax based on the return or against whom an action has been
instituted in accordance with the provisions of this article.
(c)
Any offense against the secrecy provisions of this section shall
be an offense and if the offender is an officer, agent, clerk or employee
of the City, the officer shall be dismissed from office and shall
be incapable of holding any office or employment in the City for a
period of five years thereafter.
(d)
Notwithstanding any provisions of this article, the Comptroller of
the City may exchange with the chief fiscal officer of any other City
in the state information contained in returns filed under this article,
provided such other City grants similar privileges to the City of
Utica and provided such information is to be used for tax purposes
only, and the Comptroller of the City shall, upon request, furnish
the state tax commission with any information contained in such returns.
[1964 Charter Laws, § 14-58; L.L. No. 2-1937, § 1(3); L.L. No. 2-1938, § 1(3); L.L. No. 1-1939, § 1(3); L.L. No. 1-1940, § 1(3)]
Every utility subject to tax under this article shall keep such
records of its business and in such form as the City Comptroller may
require, and such records shall be preserved for a period of three
years, except that the Comptroller may consent to their destruction
within the period or may require that they be kept longer.
[1964 Charter Laws, § 14-59; L.L. No. 2-1937, § 1(4); L.L. No. 2-1938, § 1(4); L.L. No. 1-1939, § 1(4); L.L. No. 1-1940, § 1(4); L.L. No. 3-1941, § 1; L.L. No. 1-1942, § 2; L.L. No. 1-1944, § 2; L.L. No. 1-1948, § 2; L.L. No. 2-1949, § 2; L.L. No. 2-1950, § 2]
(a)
Every utility subject to tax under the provisions of this article
shall file on or before September 25, December 25, March 25 and June
25, a return for the three calendar months preceding each such return
date including any period for which the tax imposed is effective,
each of which returns shall state the gross income or gross operating
income for the period covered by each such return. Returns shall be
filed with the Comptroller on a form to be furnished by the Comptroller
for such purpose and shall contain such other data, information or
matters as the Comptroller may require. Any utility whose average
gross income or average gross operating income, as the case may be,
for the three months' period is less than $1,500 may file a return
annually on June 25 for the 12 preceding calendar months.
(b)
The Comptroller, in order to ensure payment of the tax imposed, may
require at any time a further or supplemental return which shall contain
any data that may be specified by the Comptroller.
(c)
Every return shall have annexed to the return an affidavit of the
head of the utility making the return or of the owner or of a copartner
the utility, or of a principal officer of the corporation, if such
business is conducted by a corporation, to the effect that the statements
contained in the return are true.
[1964 Charter Laws, § 14-60; L.L. No. 2-1937, § 1(5); L.L. No. 2-1938, § 1(5); L.L. No. 1-1939, § 1(5); L.L. No. 1-1940, § 1(5)]
At the time of filing a return as required by this article,
each utility shall pay to the City Comptroller the tax imposed by
this article for the period covered by the return. The tax shall be
due and payable at the time of filing the return or, if a return is
not filed when due, on the first day on which the return is required
to be filed.
[1964 Charter Laws, § 14-62; L.L. No. 2-1937, § 1(7); L.L. No. 2-1938, § 1(7); L.L. No. 1-1939, § 1(7); L.L. No. 1-1940, § 1(7)]
Any notice authorized or required under the provisions of this
article may be given by mailing the notice to the person for whom
it is intended, in a postpaid envelope, addressed to the person at
the address given in the last return filed by the person under this
article or, if no return has been filed, then to such address as may
be obtainable. The mailing of the notice shall be presumptive evidence
of the receipt of the notice 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 from the date
of mailing of the notice.
[1964 Charter Laws, § 14-64; L.L. No. 2-1937, § 1(9); L.L. No. 2-1938, § 1(9); L.L. No. 1-1939, § 1(9); L.L. No. 1-1940, § 1(9)]
(a)
If, within one-year from the payment of any tax or penalty, the taxpayer
shall make application for refund of the tax or penalty and the Comptroller
or the court shall determine that such tax or penalty or any portion
of the tax or penalty was erroneously or illegally collected, the
Comptroller 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 Comptroller. However, no refund shall be made of a tax or penalty
paid pursuant to a determination of the Comptroller as provided in
this article unless the Comptroller, after a hearing as provided in
this article, or of the Comptroller's own motion, reduces the
tax or penalty or it is established in a certiorari proceeding that
such determination was erroneous or illegal. All refunds shall be
made out of moneys collected under this article.
(b)
An application for refund shall be deemed an application for the
revision of any tax or penalty complained of, and the Comptroller
may receive additional evidence with respect to the application. After
making a determination, the Comptroller shall give notice of the determination
to the person interested, and the person shall be entitled to a certiorari
order to review such determination subject to the provisions of this
article relating to the granting of such an order.
[1964 Charter Laws, § 14-65; L.L. No. 2-1937, § 1(10); L.L. No. 2-1938, § 1(10); L.L. No. 1-1939, § 1(10); L.L. No. 1-1940, § 1(10)]
The tax imposed by this article shall be charged against and
be paid by the utility and shall constitute a part of the operating
costs of the utility, and the tax shall not be added as a separate
item to bills rendered by the utility to customers or others.
[1964 Charter Laws, § 14-66; L.L. No. 2-1937, § 1(11); L.L. No. 2-1938, § 1(11); L.L. No. 1-1939, § 1(11); L.L. No. 1-1940, § 1(11)]
Whenever any person fails to pay any tax or penalty imposed
by this article, the Corporation Counsel shall, upon the request of
the Comptroller, bring an action to enforce payment of the tax or
penalty. The proceeds of any judgment obtained in any such action
shall be paid to the Comptroller. Each such tax and penalty shall
be a lien upon the property of the person liable to pay the tax or
penalty, 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.
[1964 Charter Laws, § 14-69; L.L. No. 2-1937, § 1(14); L.L. No. 2-1938, § 1(14); L.L. No. 1-1939, § 1(14); L.L. No. 1-1940, § 1(14); L.L. No. 1-1942, § 2; L.L. No. 1-1944, § 2; L.L. No. 1-1948, § 2; L.L. No. 2-1949, § 2; L.L. No. 2-1950, § 2]
All taxes and penalties received for taxes imposed under this
article shall be credited and deposited in the General Fund of the
City.
