[Adopted as Ch. 103 of the 1967 Code]
Pursuant to the authority granted by § 20-b of the
General City Law of the State of New York, a tax equal to 1% of its
gross income from and after July 1, 1937, is hereby imposed upon every
utility doing business in the City of Glens Falls which is 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 3-b of the Public Service Law; and a tax equal to 1% of its
gross operating income is hereby imposed from and after July 1, 1937,
upon every other utility doing business in the City of Glens Falls
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 City of Glens Falls and shall be in
addition to any and all other taxes and fees imposed by any other
provision 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 of Glens
Falls, notwithstanding that some act is necessarily performed with
respect to such transaction within such limits.
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 the "gross income." made or service
rendered for the ultimate consumption or use by the purchaser in the
City of Glens Falls, 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 expense whatsoever;
also, profits 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 interests, dividends
and royalties derived from sources within the City of Glens Falls
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 City of Glens Falls whatsoever.
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 City of Glens Falls, including cash, credits and property
of any kind or nature, 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
expenses whatsoever.
Persons, corporations, companies, associations, joint-stock
associations, copartnerships, estates, assignees 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 either
division 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,
rapidtransit, 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.
[Amended 12-18-1997 by L.L. No. 8-1997; 7-20-2000 by L.L. No.
5-2000]
Every utility subject to tax under this article shall keep such
records of its business and in such form as the City Controller may
require, and such records shall be preserved for a period of three
years, except that the City Controller may consent to their destruction
within that period or may require that they be kept longer.
A.
Every utility subject to tax hereunder 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 hereby or by any amendment hereof is effective, each
of which returns shall state the gross income or gross operating income
for the period covered by each such return.
B.
Returns shall be filed with the Controller of the City of Glens Falls
on a form to be furnished by him for such purpose and shall contain
such other data, information or matter as the Controller may require
to be included therein.
[Amended 7-20-2000 by L.L. No. 5-2000]
C.
Notwithstanding the foregoing provisions of this article, any utility
whose average gross income or average gross operating income, as the
case may be, for the aforesaid three-month periods is less than $1,500
may file a return annually on June 25 for the 12 preceding calendar
months, and the Controller may require any utility doing business
in the City of Glens Falls to file an annual return which shall contain
any data specified by the Controller, regardless of whether the utility
is subject to tax under this article.
[Amended 12-18-1997 by L.L. No. 8-1997; 7-20-2000 by L.L. No.
5-2000]
D.
The Controller, 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 Controller.
[Amended 7-20-2000 by L.L. No. 5-2000]
E.
Every return shall have annexed thereto an affidavit of the head
of the utility making the same or of a copartner thereof or of a principal
officer of the corporation, if such business is conducted by a corporation,
to the effect that the statements contained therein are true.
[Amended 12-18-1997 by L.L. No. 8-1997; 7-20-2000 by L.L. No.
5-2000]
At the time of filing a return as required by this article,
each utility shall pay to the City Controller 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.
[Amended 12-18-1997 by L.L. No. 8-1997; 7-20-2000 by L.L. No.
5-2000]
A.
In case any return filed pursuant to this article shall be insufficient
or unsatisfactory to the City Controller and if a corrected or sufficient
return is not filed within 20 days after the same is required by notice
from the City Controller or if no return is made for any period, the
City Controller 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. The City Controller shall
give notice of such determination to the person liable for such tax.
B.
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 City Controller
for a hearing or unless the City Controller, of his own motion, shall
reduce the same. After such hearing, the City Controller shall give
notice of his decision to the person liable for the tax.
C.
The decision of the City Controller may be reviewed by certiorari,
if the application therefor is made within 30 days after the giving
of notice of such decision. An order of certiorari shall not be granted
unless the amount of any tax sought to be reviewed, with penalties
thereon, if any, shall be first deposited with the City Controller
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 order be 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 aforesaid, in which event the applicant shall not
be required to pay such tax and penalties as a condition precedent
to the granting of such order.
A.
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.
[Amended 12-18-1997 by L.L. No. 8-1997]
B.
The mailing of such notice shall be presumptive evidence of the receipt
of the same by the person to whom addressed.
C.
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 12-18-1997 by L.L. No. 8-1997]
[Amended 12-18-1997 by L.L. No. 8-1997; 7-20-2000 by L.L. No.
5-2000]
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 City Controller, if satisfied that the delay
was excusable, may remit all or any portion of such penalty.
A.
If, within one year from the payment of any tax or penalty, the payer
thereof shall make application for a refund thereof and the City Controller
or the court shall determine that such tax or penalty or any portion
thereof was erroneously or illegally collected, the City Controller
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 City
Controller.
[Amended 7-20-2000 by L.L. No. 5-2000]
B.
However, no refund shall be made of a tax or penalty paid pursuant
to a determination of the City Controller as hereinbefore provided
unless the City Controller, 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 certiorari proceeding that such determination
was erroneous or illegal.
[Amended 7-20-2000 by L.L. No. 5-2000]
C.
All refunds shall be made out of moneys collected under this article.
[Amended 12-18-1997 by L.L. No. 8-1997]
D.
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 City Controller may receive additional evidence with respect
thereto.
[Amended 7-20-2000 by L.L. No. 5-2000]
E.
After making his determination, the City Controller shall give notice
thereof to the person interested, and he shall be entitled to a certiorari
order to review such determination, subject to the provisions hereinbefore
contained relating to the granting of such an order.
[Amended 7-20-2000 by L.L. No. 5-2000]
[Amended 12-18-1997 by L.L. No. 8-1997]
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 12-18-1997 by L.L. No. 8-1997; 7-20-2000 by L.L. No.
5-2000]
Whenever any person shall fail to pay any tax or penalty imposed
by this article, the City Attorney shall, upon the request of the
City Controller, bring an action to enforce payment of the same. The
proceeds of any judgment obtained in any such action shall be paid
to the City Controller. 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 of the Tax Law is made a lien.
[Amended 12-18-1997 by L.L. No. 8-1997; 7-20-2000 by L.L. No.
5-2000]
In the administration of this article, the City Controller 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 the proper judicial order or as otherwise
provided by law, it shall be unlawful for the City Controller or any
agent, clerk or employee of the City of Glens Falls 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 City of Glens Falls 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.
[Amended 12-18-1997 by L.L. No. 8-1997; 7-20-2000 by L.L. No.
5-2000]
B.
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 City Controller, may assist in the collection
of such delinquent taxes, or the inspection by the City Attorney or
other legal representatives of the City of Glens Falls 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.
[Amended 12-18-1997 by L.L. No. 8-1997; 7-20-2000 by L.L. No.
5-2000]
C.
Any offense against the foregoing secrecy provisions shall be punishable
by a fine not exceeding $1,000 or by imprisonment not exceeding six
months, or both, and if the offender is an officer, agent, clerk or
employee of the City of Glens Falls, he shall be dismissed from office
and shall be incapable of holding any office or employment in the
City of Glens Falls for a period of five years thereafter.
D.
Notwithstanding any provisions of this article, the City Controller
may exchange with the chief fiscal officer of any other city in the
State of New York information contained in returns filed under this
article, provided that such other city grants similar privileges to
the City of Glens Falls, and provided that such information is to
be used for tax purposes only; and the City Controller shall, upon
request, furnish the State Tax Commission with any information contained
in such returns.
[Amended 12-18-1997 by L.L. No. 8-1997; 7-20-2000 by L.L. No.
5-2000]
[Amended 12-18-1997 by L.L. No. 8-1997; 7-20-2000 by L.L. No.
5-2000]
All taxes and penalties received by the City Controller under
this article shall be deposited by him in a separate bank account
or accounts and shall be used solely and exclusively for the purpose
of granting relief from the hardships and suffering caused by unemployment
within the City of Glens Falls.
