[Adopted 11-27-1961 by L.L. No. 2-1961 (Ch. 164, Art. I, of
the 1989 Code)]
[Amended 4-18-1989 by L.L. No. 1-1989]
Pursuant to the authority granted by § 5-530 of the
Village Law of the State of New York, a tax equal to 1% of its gross
income from and after the first day of June 1961 is hereby imposed
upon every utility doing business in the Village of Sloan which is
subject to the supervision of the State Department of Public Service
and which has a gross income for the 12 months ending May 31 in excess
of $500, and a tax equal to 1% of its gross operating income from
and after the first day of June 1961 is hereby imposed upon every
other utility doing business in the Village of Sloan which has a gross
operating income for the 12 months ending May 31 in excess of $500,
which taxes shall have application only within the territorial limits
of the Village of Sloan 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 Sloan, notwithstanding
that some acts be necessarily performed with respect to such transaction
within such limits.
As used in this article, the following terms shall have the
meanings indicated:
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 Sloan, 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 the materials
used, labor or services or other costs, interest or discount paid
or any other expenses whatsoever; also, profit 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 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
Sloan 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; and also profits from any transaction, except
sales for resale and rentals, within the Village of Sloan 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 of Sloan and, in the case of a utility engaged in selling
telegraphy or telegraph service, only receipts from transactions wholly
consummated within the Village of Sloan.
Means and includes 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 the Village of Sloan, including cash, credits
and property of any kind or nature, within 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.
A person, corporation, company, association, joint-stock
association, copartnership, estate, 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 and public districts.
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, and also includes every person (whether or not such person
is subject to such supervision) who sells gas, electricity, steam,
water, refrigeration, telephony or telegraphy, delivered through mains,
pipes or wires or furnishes gas, electric, 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 of whether use is made of
the public streets.
Every utility subject to a 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
years, except that the Village Treasurer may consent to their destruction
within that period or may require that they be kept longer.
Every utility subject to tax hereunder shall file annually,
on or before the 25th day of March, a return for the 12 calendar months
preceding such return date or any portion thereof for which the tax
imposed hereby is effective; provided, however, that in lieu of the
annual return required by the foregoing provisions, any utility may
file quarterly, on or before September 25, December 25, March 25 and
June 25, a return for the three calendar months preceding each such
return date and, in the case of the first such return, for all preceding
calendar months during which the tax imposed hereby was effective.
Every return shall state the gross income or gross operating income
for the period covered thereby. Returns shall be filed with the Village
Treasurer on a form to be furnished by him for such purpose and shall
contain such other data, information or matter as he may require to
be included therein. The Village Treasurer, 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 him,
and he may require any utility doing business in the Village of Sloan
to file an annual return, which shall contain any data specified by
him, regardless of whether the utility is subject to tax under this
article. Every return shall have annexed thereto an affidavit of 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 statements 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 chapter 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.
A.
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 20 days after the same is required by notice
from him or if no return is made for any period, the Village of Sloan
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. He 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 30 days 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. Such decision may
be reviewed by a proceeding under Article 78 of the Civil Practice
Law and Rules of the State of New York if application therefor is
made within 90 days after the giving of notice of such decision. An
order to review such decision shall not be granted unless the amount
of any tax sought to be reviewed, with interest and penalty thereon,
if any, shall be first deposited with the Village Treasurer and an
undertaking filed with him 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 applicant
will pay all costs and charges which may accrue in the prosecution
of such proceeding, or, at the option of the applicant, such undertaking
may be in a sum sufficient to cover the tax, interest, penalties,
costs and charges aforesaid, in which event the applicant shall not
be required to pay such tax, interest and penalties as a condition
precedent to the granting of such order.
B.
Except in the case of a willfully false or fraudulent return with
intent to evade the tax, no assessment of additional tax shall be
made after the expiration of more than three years from the date of
the filing of a return; provided, however, that where no return has
been filed as required by this article, the tax may be assessed at
any time.
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
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 the 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.
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
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 Village Treasurer, for causes 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 section.
If, within one year from the payment of any tax or penalty,
the payer thereof 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
under Article 78 of the Civil Practice Law and Rules of the State
of New York that such determination was erroneous or illegal. All
refunds shall be made out of moneys collected under this article.
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 an order to review such determination under said Article
78, subject to the provisions hereinbefore contained relating to the
granting of such an order.
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 cost of such utility.
Whenever any 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 the same.
The proceeds of any judgment obtained in any such action shall be
paid to the Village 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 § 186-a of the Tax Law is made a lien.
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 form
of blanks, 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.
A.
Except in accordance with proper judicial order or as otherwise provided
by law, it shall be unlawful for the Village Treasurer or any agent,
Clerk or employee of the Village of Sloan 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 them or evidence of anything contained
in them in any action or proceeding in any court, except on behalf
of the Village of Sloan 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 of the State of
New York or on behalf of any party to any action or proceeding under
the provisions of this article, when the returns or facts shown thereby
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 said returns or of the facts shown thereby as are pertinent
to the action or proceeding and no more. Nothing herein shall be construed
to prohibit the delivery to a person or his duly authorized representative
of a copy of any return filed by him nor to prohibit the publication
of statistics so classified as to prevent the identification of particular
returns and the items thereof or the publication of delinquent lists
showing the names of persons who have failed to pay their taxes at
the time and in the manner provided for by this article, together
with any relevant information which, in the opinion of the Village
Treasurer, may assist in the collection of such delinquent taxes or
the inspection by the Village Attorney or other legal representatives
of the Village of Sloan of the return of any person who shall bring
action to set aside or review the tax based thereon or against whom
an action has been instituted in accordance with the provisions of
this article.
B.
Any offense against the foregoing secrecy provisions shall be punishable
by a fine not exceeding $1,000 or by imprisonment not exceeding one
year, or both, and if the offender be an officer, agent, clerk or
employee of the Village of Sloan, he shall be dismissed from office
and shall be incapable of holding any office or employment in the
Village of Sloan for a period of five years.
C.
Notwithstanding any provisions of this article, the Village Treasurer
may exchange with the chief fiscal officer of any city or any other
village in the State of New York information contained in returns
filed under this article, provided that such city or other village
grants similar privileges to the Village of Sloan, and provided that
such information is to be used for tax purposes only, and the Village
Treasurer shall, upon request, furnish the State Tax Commission with
any information contained in such returns.
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.